OMB Circular A-11 Section 120 Apportionment Process.txt

0:'section 120—apportionment process table of contents introduction to apportionments 120.1 what is an apportionment? 120.2 what terms and concepts should',
1:'i understand to work with apportionments? 120.3 are apportionments made at the treasury appropriation fund symbol tafs level? 120.4 what',
2:'tafss are required to be apportioned? 120.5 what tafss are exempt from apportionment? 120.6 can a portion of my tafs',
3:'be exempt from apportionment? 120.7 do i need to submit an apportionment every fiscal year for tafss that are multiyear/no',
4:'year? 120.8 can i incur obligations without an apportionment? 120.9 can i use an apportionment to resolve legal issues about',
5:'the availability of funds? what is in an apportionment? 120.10 how is the apportionment organized? 120.11 why is the budgetary',
6:'resources section needed? 120.12 after omb approves an apportionment, can i obligate against all budgetary resources? 120.13 what is the',
7:'format of the applications of budgetary resources section and what categories does omb use to apportion funds? 120.14 what is',
8:'the format of the guaranteed loan levels and applications section? 120.15 what other kinds of information may an apportionment include?',
9:'preparing the apportionment request 120.16 how can i submit an apportionment request? 120.17 is there a standard, set number of',
10:'lines to show in an apportionment request? 120.18 what header information at the top of the apportionment must i complete?',
11:'120.19 what do i put in each column of the apportionment request? 120.20 do i need to follow special conventions',
12:'to show the portion of discretionary balances in split accounts tafss with both mandatory and discretionary funds? 120.21 can i',
13:'use amounts that include decimal points or cents in an apportionment? 120.22 should i use a specific numeric format in',
14:'the excel file that holds my request? 120.23 when are apportionments due at omb for a new fiscal year? 120.24',
15:'when is the apportionment system open for a new fiscal year? 120.25 can i combine tafss on a single apportionment?',
16:'120.26 should i assemble apportionment requests for multiple tafss in a single package or file? 120.27 can i crosscheck information',
17:'in the budgetary resources section? 120.28 who can approve the apportionment request for the agency? 120.29 who is responsible for',
18:'preparing the apportionment request for allocation parent/child accounts? submitting apportionment requests 120.30 how do i submit apportionment requests to omb?',
19:'120.31 what functions will i perform using the apportionment system? 120.32 how do i gain access to the apportionment system?',
20:'120.33 are there situations when i would not use the apportionment system? table of contents—continued footnotes to apportionments 120.34 what',
21:'are apportionment footnotes and footnote indicators? 120.35 do footnotes starting with the letter a correspond to category a apportioned amounts',
22:'while those starting with the letter b relate to category b apportioned amounts? 120.36 will footnotes and additional tabs/attachments become',
23:'part of the apportionment? 120.37 what footnotes are required for agencies to include in their apportionment requests? 120.38 are there',
24:'footnotes that are automatically applied to annual and multiyear apportionments? approving apportionment requests 120.39 how will omb indicate its approval',
25:'of an apportionment? 120.40 when can i expect omb to approve my first apportionment request for the fiscal year? 120.41',
26:'in the case of newly enacted fullyear appropriations, am i under an automatic apportionment until omb approves my first fullyear',
27:'enacted apportionment request? after you have received your approved apportionment 120.42 how should i execute the apportionment? 120.43 what if',
28:'i think that i may have obligated more than the amounts apportioned? 120.44 must i control funds below the apportionment',
29:'level? 120.45 how should i allot once i receive an apportionment? 120.46 how do i treat anticipated budgetary resources that',
30:'are apportioned in the current fiscal year but not yet realized, and do i need to reapportion them once realized?',
31:'120.47 what is the relationship between the apportionment and the funds control system? changes to previously approved apportionments for the',
32:'current fiscal year 120.48 what types of situations could require me to request a new apportionment? 120.49 what adjustments can',
33:'i make without submitting a reapportionment request? 120.50 what other types of adjustments can i request omb to allow me',
34:'to make without submitting a new apportionment request? 120.51 what is the status of previously approved apportionments when a new',
35:'apportionment is approved in the same fiscal year? apportionments by time period 120.52 will omb apportion funds into future fiscal',
36:'years? 120.53 how do i present deferrals or proposed rescissions on my request? 120.54 can omb reapportion a past period?',
37:'120.55 do unobligated resources apportioned in earlier time periods of the same fiscal year remain available? 120.56 must i request',
38:'that funds apportioned in one fiscal year be apportioned in the next fiscal year if the funds were not obligated',
39:'and remain available? 120.57 what is the status of approved apportionments from a previous fiscal year on apportionments in the',
40:'current fiscal year? 120.58 how does the last approved apportionment govern the actions a tafs takes when the tafs enters',
41:'the expired phase? table of contents—continued apportionments affected by a continuing resolution cr 120.59 during a cr, what happens to',
42:'tafss that were apportioned before the start of a fiscal year e.g., noyear tafss? 120.60 after a cr has been',
43:'replaced by a fullyear enacted appropriation, what do i show in the previous approved column? 120.61 after a shortterm cr',
44:'has been replaced by a fullyear enacted appropriation, what do i show in the agency request column? 120.62 what do',
45:'i do if the fullyear enacted appropriation changes the period of availability of funds apportioned under a shortterm cr? what',
46:'other important things do i need to know about apportionments 120.63 what types of resources are apportioned by omb? 120.64',
47:'are all apportionments based on authority to incur obligations? 120.65 how do i treat extensions of the availability of unobligated',
48:'balances in an apportionment? handling deficiencies in apportionments 120.66 when do i submit requests anticipating the need for the congress',
49:'to enact supplemental budget authority? program reporting categories 120.67 what is the purpose of program reporting categories? 120.68 do my',
50:'estimates of program reporting category obligations limit the amount i can obligate? 120.69 what do omb and the agency need',
51:'to do to start using program reporting categories? 120.70 how do i fill in the program reporting category tab? 120.71',
52:'why does omb send the names of program reporting categories and category b projects to treasury for use in gtas?',
53:'exhibits—sample formats https://communitydc.max.gov/x/n4rnlg ex–120a program reporting categories format when your appropriations are enacted in a timely manner ex–120b oneyear appropriation⎯first',
54:'apportionment for the current fiscal year ex–120c noyear appropriation⎯first apportionment for the current fiscal year ex–120d noyear appropriation—reapportionment when you',
55:'operate under a continuing resolution ex–120e oneyear appropriations under continuing resolution ex–120f appropriations and unobligated balances under a continuing resolution',
56:'ex–120g apportionment following a continuing resolution noyear tafs ex–120h apportionment following a continuing resolution annual tafs, category a when you',
57:'encounter unusual circumstances ex–120i public enterprise revolving or intragovernmental revolving fund— reapportionment table of contents—continued ex–120j trust fund limitation ex–120k',
58:'negative amount due to reduced unobligated balance ex–120l apportionments in future fiscal years for multiyear accounts ex–120m trust fund with',
59:'contract authority, appropriation to liquidate contract authority, and obligation limitation ex–120n trust fund or special fund with collections precluded from',
60:'obligation ex–120o allocation transfer apportionment format, apportioning programs ex–120p allocation transfer apportionment format, apportioning parent and child ex–120q allocation transfer',
61:'apportionment format, child only ex–120r allocation transfer apportionment format, parent only ex–120s sequester apportionment ex–120t appropriations with different periods of',
62:'availability executed by nonexpenditure transfer ex–120u rescissions and reappropriations of unobligated balances as of september 30th ex–120v initial apportionment of',
63:'an appropriation reduced by offsetting collections and receipts ex120w apportionment of an appropriation reduced by offsetting collections and receipts during',
64:'cr period to invoke term and condition of the cr section 123.10 summary of changes clarifies guidance on display of',
65:'the previous approved column for an account specific apportionment made during a cr period for an account that also receives',
66:'an automatic apportionment section 120.37. allows agencies to reflect 30day automatically apportioned funds as they would be apportioned normally either',
67:'category a or category b without omb concurrence section 120.41. updates list of situations that could require a reapportionment request',
68:'to include a scenario where a tafs needs to increase an indefinite appropriation but the previously approved apportionment did not',
69:'include an a footnote providing automatic apportionment authority section 120.48. provides link in table of contents above to view excel',
70:'versions of section 120 exhibits on omb max community exhibits 120aw. updates section 120 exhibits throughout to more consistently follow',
71:'section 120 guidance exhibits 120aw. provides an example of how to show an accountspecific apportionment to account for a term',
72:'and condition of the cr exhibit 120w. introduction to apportionments 120.1 what is an apportionment? an apportionment is an ombapproved',
73:'plan to use budgetary resources 31 u.s.c. 1513b; executive order e.o. 6166, as amended by e.o. 12608. it typically limits',
74:'the obligations you may incur for specified time periods, programs, activities, projects, objects, or any combination thereof. an apportionment is',
75:'legally binding, and obligations and expenditures disbursements that exceed an apportionment are a violation of, and are subject to reporting',
76:'under, the antideficiency act 31 u.s.c. 1517a1, b. see section 145 for more on reporting violations of the antideficiency act.',
77:'120.2 what terms and concepts should i understand to work with apportionments? accountspecific apportionments are approved by an omb deputy',
78:'associate director or designee or an omb official that has been delegated apportionment authority and typically include specific amounts. they',
79:'are in contrast to automatic apportionments, described below. a treasury appropriation fund symbol tafs has adjustment authority if omb has',
80:'approved an apportionment with a footnote in the application of budgetary resources section footnote indicator that starts with a describing',
81:'what new or additional resources are automatically apportioned without the need for omb to approve a new apportionment and a',
82:'yes is in the line split column of the adjustment authority line adjaut. for instance, omb may provide adjustment authority',
83:'for cases where actual earned reimbursements exceed the estimate on the apportionment. for more on adjustment authority, see sections 120.49',
84:'and 120.50. the antideficiency act prohibits federal employees from obligating or disbursing amounts in excess of an appropriation, an apportionment',
85:'or in its absence, an allotment, a suballotment or any other subdivisions of funds that are identified in your agencys',
86:'administrative control of funds. for more on the antideficiency act, see section 145. an amount is apportioned for obligation in',
87:'the current fiscal year when it appears on the category a, category b, or category ab lines. amounts apportioned for',
88:'obligation in future fiscal years appear on the category c lines. the application of budgetary resources section also includes lines',
89:'for amounts that are exempt from apportionment or not apportioned for either current or future fiscal years. an automatic apportionment',
90:'is approved by the omb director in the form of a bulletin or provision in circular a11, and typically describes',
91:'a formula that agencies will use to calculate apportioned amounts. an automatic apportionment is in contrast to the accountspecific apportionments,',
92:'described above, which typically include specific amounts, and which are approved by an omb deputy associate director or designee or',
93:'an omb official that has been delegated apportionment authority. carryover amounts are unobligated balances that are available from the prior',
94:'fiscal years in multiyear and noyear accounts. see section 120.23 regarding the submission, for omb approval, of requests for the',
95:'apportionment of carryover amounts. pursuant to sections 120.7 and 120.56, carryover amounts are automatically apportioned at zero until an accountspecific',
96:'apportionment is issued for such amounts. category a, category b, category ab or category c—apportioned amounts appear on different groups',
97:'of lines in the application of budgetary resources section of an apportionment. amounts are identified in an apportionment: by time',
98:'category a; by program, project, or activity category b; by a combination of program, project, or activity and time period',
99:'category ab; or for future years only for multiyear/noyear accounts category c. you must report obligations to treasury with the',
100:'same categories as used on the apportionment. exception apportionment is a colloquial term that describes a type of accountspecific apportionment',
101:'that can be issued for operations under a continuing resolution cr, in lieu of the ombissued automatic apportionment. this excludes',
102:'accountspecific written apportionments for an anomaly provided in the cr. omb approves exception apportionment requests only in extraordinary circumstances. see',
103:'section 123.9 for additional guidance. footnotes provide additional information and direction beyond the line stubs and dollar amounts. see section',
104:'120.34 for more information. impoundment—pursuant to the impoundment control act, apportionments may also set aside all or a portion of',
105:'the amounts available for obligation. amounts deferred through the apportionment process are those portions of the total amounts available for',
106:'obligation that are specifically set aside as temporarily not available until released by omb. amounts withheld pending rescission are those',
107:'portions that are set aside pending the enactment of legislation reducing the authority to obligate such funds. for further information',
108:'on deferrals and rescissions, including the difference between an impoundment and a cancellation proposed by the president, see section 112.',
109:'the line split column allows you to provide information about a line or to distinguish between two or more budgetary',
110:'resource amounts that you would otherwise put on a single line. for more details on line splits, see section 120.19.',
111:'memo obligations are amounts obligated during the current fiscal year at the time the apportionment request is prepared. the date',
112:'of the obligations is at the top of the column. program reporting category—agencies and omb will work together to determine',
113:'the program reporting categories if any, section 120.67 under which the agencies will report their obligations in their sf 133',
114:'reports on budget execution and budgetary resources see section 130. program reporting categories should be based on elements that agencies',
115:'track in their financial systems. though you are encouraged to use program reporting categories, there are some cases where omb',
116:'and agencies will choose not to use any. the program reporting categories are not used to apportion funds and are',
117:'not subject to the antideficiency act appendix g. reapportionments are made when you need to make changes to the previously',
118:'approved apportionment for the current year section 120.48. for example, you should request a reapportionment when approved apportionments are no',
119:'longer appropriate or applicable because the amounts available for obligation have increased or unforeseen events have occurred. the treasury appropriation',
120:'fund symbol tafs combines the treasury agency or department code, the federal account symbol, and the period of availability of',
121:'the resources in the account section 20.3. the period of availability may be annual, multiyear, or noyear section 20.4c. annual',
122:'tafss have funds that are available for obligation for no longer than one fiscal year. multiyear tafss have funds that',
123:'are available for a specified period of time in excess of one fiscal year. noyear tafss have funds that are',
124:'available until expended. see section 20.4 for more details. the department of the treasurys list of account symbols may be',
125:'found here: http://fiscal.treasury.gov/fsreports/ref/fastbook/fastbookhome.htm. 120.3 are apportionments made at the treasury appropriation fund symbol tafs level? yes, apportionments are only made',
126:'at the tafs level. see section 20.11 for more details on tafss. for cases of allocation transfers, see section 120.29.',
127:'120.4 what tafss are required to be apportioned? all tafss are required to be apportioned, except in the case of',
128:'a tafs that is in its entirety exempt from apportionment. see section 120.6 for a tafs that is partially exempt',
129:'from apportionment. omb is required to post all approved apportionment documents on a public website. those apportionments can be found',
130:'here: https://apportionmentpublic.max.gov/. 120.5 what tafss are exempt from apportionment? the following types of tafss are exempt from apportionment: tafss specifically',
131:'exempted from apportionment by 31 u.s.c. 1511b or other laws. tafss for which budgetary resources:  have expired and therefore',
132:'the expired tafs cannot be reapportioned in the expired phase in this case, the last apportionment during the unexpired phase',
133:'applies;  have been fully obligated before the beginning of the fiscal year; or  are available only for transfer',
134:'to other tafss unless omb determines otherwise, which can include tafss where the sole purpose of the tafss is to',
135:'effectuate an expenditure transfer between fund types e.g., between federal funds and trust funds see below for additional information. because',
136:'transferonly tafss that require expenditure transfers due to crossing federal fund group to a trust fund involve an obligation, you',
137:'must request a letter from your omb deputy associate director for proper funds control documentation that the tafs is exempt',
138:'from apportionment because the funds are available only for transfer to other tafss. tafss of the following types, which the',
139:'omb director may exempt from apportionment pursuant to 31 u.s.c. 1516:  trust funds or working funds if an expenditure',
140:'from the fund has no significant effect on the financial operations of the united states government;  management funds treasury',
141:'tafss with the symbols 3900–3999;  payment of claims, judgments, refunds, and drawbacks;  payment under private relief acts and',
142:'other laws that require payment to a designated payee in the total amount provided in such acts;  foreign currency',
143:'fund tafss unless omb requests, section 120.63;  interest on, or retirement of, the public debt; and  items the',
144:'president has determined to be of a confidential nature for apportionment and budget execution purposes. in order to request that',
145:'the omb director exempt a tafs from apportionment pursuant to 31 u.s.c. 1516, you must send in a formal request',
146:'with the justification. your omb deputy associate director dad or an omb official that has been delegated apportionment authority will',
147:'formally notify you in writing about your exemption request. memoranda that the dad or delegated official provides to the agency',
148:'providing an exemption will also be posted within the apportionment system. if your exemption request is pursuant to 31 u.s.c.',
149:'1516 and specifically for a trust fund or working funds with expenditures that do not have significant effect on the',
150:'financial operations of the united states government, your request needs to demonstrate that fact using historical information such as the',
151:'magnitude of the gifts and donations funding compared to the overall size of the agencys budget, the pattern of obligations',
152:'in that fund, etc. to see a list of tafss that are exempt from apportionment, a report is available through',
153:'the apportionment system. 120.6 can a portion of my tafs be exempt from apportionment? yes, in a very limited number',
154:'of cases, only a portion of the budgetary resources for a tafs must be apportioned. in these cases, agencies must',
155:'show the full amount of budgetary resources—both exempt from apportionment and nonexempt—in the budgetary resources section and show the amounts',
156:'subject to apportionment on apportioned lines, and the amounts not subject to apportionment on line 6183, exempt from apportionment in',
157:'the application of budgetary resources section. 120.7 do i need to submit an apportionment every fiscal year for tafss that',
158:'are multiyear/no year? yes. multiyear/noyear tafss with unexpired budgetary resources available for obligation must be apportioned every fiscal year, unless',
159:'exempt under section 120.5. see also section 120.56. 120.8 can i incur obligations without an apportionment? no, an obligation cannot',
160:'be incurred without an omb approved apportionment accountspecific or automatic, except when the relevant account, from which the amounts are',
161:'being obligated, is exempt from apportionment. the antideficiency act section 145 prohibits the incurring of obligations that exceed the approved',
162:'apportionment amount including, e.g., purchase services or merchandise. see section 145 for specifics on the antideficiency act. 120.9 can i',
163:'use an apportionment to resolve legal issues about the availability of funds? no. the apportionment of funds is not a',
164:'means for resolving any question dealing with the legality of the amounts available by law or the legality of using',
165:'funds for the purpose for which they are apportioned. any question as to the legality of the amounts available by',
166:'law, or the legality of using funds for a particular purpose, must be resolved through agency legal channels. importantly, ombs',
167:'approval of an apportionment request does not reflect ombs concurrence with an agencys legal position. what is in an apportionment?',
168:'120.10 how is the apportionment organized? the top of the apportionment shows the name and account number of the tafs',
169:'being apportioned, and often includes other descriptive information, e.g., agency name, bureau name, budget account name and number. the apportionment',
170:'always includes two sections: budgetary resources and application of budgetary resources. the budgetary resources section always appears toward the top',
171:'of the apportionment, and must show all budgetary resources available to the tafs e.g., appropriations, reductions, nonexpenditure transfers. the application',
172:'of budgetary resources shows apportioned amounts, which are legal limits that restrict how much an agency can obligate, when it',
173:'can obligate, and what projects, programs, and activities it can obligate for. apportionments for guaranteed loan accounts include a third',
174:'section, guaranteed loan levels and applications. each section of an apportionment includes line numbers and descriptions of all pertinent amounts.',
175:'see appendix f1 for a complete list of line numbers and detail descriptions for each line. 120.11 why is the',
176:'budgetary resources section needed? the budgetary resources section is necessary for several reasons. first, it provides sufficient detail for omb',
177:'to see what level of funding is coming into the tafs and therefore available to be apportioned. in many cases,',
178:'apportioned amounts tie back to amounts on specific budgetary resource lines. second, budgetary resource lines on apportionments match the lines',
179:'used in the presidents budget program and financing schedule and sf 133 report on budget execution and budgetary resources. the',
180:'reason that these three presentations use the same line numbers is to facilitate comparisons that provide agencies and omb with',
181:'a basis to know they are looking at the right numbers. in addition, the budget enforcement act bea category i.e.,',
182:'discretionary or mandatory information in this section is provided to the treasury department to facilitate agency reporting of bea information',
183:'in budget execution reports. third, the apportionment is the first step in a fiscal years budget execution process, and provides',
184:'the basis for agencies to post information in their funds control and financial systems. 120.12 after omb approves an apportionment,',
185:'can i obligate against all budgetary resources? not necessarily. you should not obligate until apportioned amounts have been allotted in',
186:'accordance with your agencys ombapproved funds control regulations see section 150, administrative control of funds. there are other circumstances in',
187:'which you cannot obligate funds following an apportionment. for example, you cannot obligate against anticipated resources. you must wait until',
188:'the resources are realized before incurring obligations. additionally, in some cases, a footnote to the apportionment will state that amounts',
189:'are apportioned, but are only available for obligation when specified events occur such as an agency taking certain action. 120.13',
190:'what is the format of the application of budgetary resources section and what categories does omb use to apportion funds?',
191:'omb usually uses one of four categories to apportion budgetary resources in a tafs. category a apportions budgetary resources by',
192:'fiscal quarters, e.g., quarter one october 1 through december 31 and quarter two january 1 through march 31. lines 6001',
193:'through 6004 are used for quarters one through four, respectively. category b apportions budgetary resources by program, project, activities, objects',
194:'or a combination of these categories. lines 6011 through 6110 are used for category b apportioned amounts. one tafs can',
195:'potentially have dozens of category b apportionments, each pertaining to specific activities, projects, and so on. there are also cases',
196:'when it makes programmatic sense for omb to use a single, category b apportionment for a given tafs. category ab',
197:'apportions budgetary resources by a combination of fiscal quarters and projects. you may use lines 6111 through 6159 to apportion',
198:'in this manner. see section 8 of appendix f for a full list of line numbers and descriptions. category c',
199:'apportions budgetary resources in multiyear and noyear tafss into future fiscal years. lines 6170 thru 6173 are used for category',
200:'c apportioned amounts. note: category c amounts that omb apportions in one year are not available for you to obligate',
201:'against in the following year. for these amounts to be available, omb must approve a new request in the following',
202:'year that apportions these amounts on category a, b, or ab lines. see section 120.52 for additional information. apportionments may',
203:'include a combination of categories. in some cases uncommon, resources in the budgetary resources section are not apportioned. in such',
204:'cases, the nonapportioned budgetary resources are shown using one of four apportionment lines — 1 6180, withheld pending rescission rarely',
205:'used, 2 6181, deferred rarely used, 3 6182, unapportioned balance of a revolving fund, and 4 6183, exempt from apportionment',
206:'uncommon, and used in tafss with both budgetary resources subject to and exempt from apportionment — at the bottom of',
207:'the section on the application of budgetary resources. agencies must report obligations to treasury gtas using the same level of',
208:'specificity as appears on the apportioned section of your most recent approved apportionment. for instance, if omb uses a single',
209:'category b project with five program reporting categories, you must report obligations for each program reporting category. likewise, if omb',
210:'uses ten category b projects and you incur obligations for each of these projects, your gtas submission and sf 133',
211:'budget execution report must show obligations for each of these ten category b projects and continue to report them in',
212:'the expired phase. 120.14 what is the format of the guaranteed loan levels and applications section? an apportionment for guaranteed',
213:'loan financing accounts can have a third section, guaranteed loan levels and applications section. this section shows limitations on loan',
214:'levels by program level either from the current year and/or unused from prior years, and the application of the program',
215:'level by quarter, risk category, or a combination. the total of the limitation on loan levels by program level should',
216:'equal the total of the application of the program levels. 120.15 what other kinds of information may an apportionment include?',
217:'many kinds of additional information can be integrated into an apportionment request. here are some examples. allocations. the allocations tab',
218:'if required by your rmo examiner includes a list of all transfer allocation or children accounts that are expected to',
219:'receive a nonexpenditure transfer of funds from the parent tafs being apportioned. the allocation accounts are subject to the antideficiency',
220:'act. unless omb separately apportions an allocation account after apportioning the parent account, the allocation account must follow all apportioned',
221:'amounts, footnotes, and other guidance of the parent account see section 120.29 for more details. footnotes. footnotes appear on one',
222:'of three tabs: previously approved footnotes, agency footnotes, and omb footnotes. footnotes on the omb action column in the application',
223:'of budgetary resources section footnote indicator starts with a are subject to the antideficiency act. see section 120.34 for additional',
224:'information on footnotes. program reporting categories. when used, these identify the level of detail that an agency must use in',
225:'reporting its obligations on sf 133 budget execution reports. these appear on the pgmcat tab in the apportionment request. these',
226:'are not subject to the antideficiency act. see section 120.67 for additional information on program reporting categories. systemgenerated reports. when',
227:'agencies validate requests, the apportionment system sometimes creates reports showing latest sf 133 versus the apportionment request; warrants; and nonexpenditure',
228:'transfers. these reports are not subject to the antideficiency act. additional tabs. apportionments are almost always prepared, submitted and approved',
229:'in excel files. certain tabs in the excel file house the apportionment request or footnotes. others are reserved for other',
230:'specific kinds of information. agencies may also use additional tabs as attachments to the apportionment. tabs in the excel file',
231:'are only subject to the antideficiency act if specifically referenced in a footnote in the omb action column of the',
232:'application of budgetary resources section of the apportionment see section 120.36. attachments. attachments may include word, pdf, or excel files',
233:'with a wide range of information that pertains to the apportionment request, but that is not included in the excel',
234:'file containing the request. these attachments are subject to the antideficiency act only if they are specifically referenced in a',
235:'footnote in the omb action column of the application of budgetary resources section of the apportionment see section 120.36. preparing',
236:'the apportionment request 120.16 how can i submit an apportionment request? the vast majority of apportionments are submitted by agencies',
237:'and approved by omb using ombs secure, webbased apportionment system. when questions or issues arise using the system, please send',
238:'the excel file you are working with and a brief description of the issue to apportionment@omb.eop.gov. please direct questions of',
239:'a substantive nature to your omb representative. in a limited number of cases necessitated by extenuating circumstances, omb may approve',
240:'an apportionment by email or other nonsystem methods consistent with 31 u.s.c. 1513. once the extenuating circumstances have passed or',
241:'sooner if possible, agencies and omb should process these same requests using the apportionment system. 120.17 is there a standard,',
242:'set number of lines to show in an apportionment request? no. while the format of the request is fixed and',
243:'uses specific columns to hold certain kinds of information, the number of lines used for a given tafs varies considerably.',
244:'the apportionment system allows you to pick from more than 125 different budgetary resource lines, but agencies will only want',
245:'to show amounts on a few of these lines for any given tafs. for example, a tafs with only an',
246:'annual appropriation may just use one budgetary resource line. the system provides significant flexibility to allow agencies to put in',
247:'other lines with zero amounts. for instance, an apportionment for a given tafs might show all discretionary appropriations lines, but',
248:'no mandatory appropriations lines. agencies must work closely with their omb representatives in determining which budgetary resource lines to show',
249:'with zero amounts e.g., post shortterm continuing resolution, see section 120.62. appendix f1 shows all possible line choices that are',
250:'available in the apportionment system. 120.18 what header information at the top of the apportionment must i complete? the header',
251:'must provide the fiscal year for the apportionment and a public law if no public law is available right after',
252:'the enactment of the bill, the h.r. number is acceptable. the public law reference may be descriptive if there are',
253:'multiple public laws covered by the apportionment or if the annual appropriations act is not enacted. some examples are: funds',
254:'provided by public law n/a – carryover funds provided by public law n/a – multiple 120.19 what do i put',
255:'in each column of the apportionment request? tafs. tafs information appears in columns a through f of apportionment requests. the',
256:'columns show: treasury agency; period of availability fy1 and fy2; and allocation account and subaccount, if applicable. for presentation purposes,',
257:'these columns are often hidden. you can unhide these columns if necessary. as part of validating requests or sending requests,',
258:'the system checks that these columns are filled out properly; if they are not, the system provides an error message.',
259:'the apportionment system will only accept apportionments that use the threedigit cgac agency codes see appendix c for a listing.',
260:'for these apportionments, each tafs code will appear in a single cell, and columns a through f will no longer',
261:'be dedicated to showing that information. line numbers. appendix f1 shows a complete list of line numbers and descriptions. line',
262:'splits. you must provide line split in the following cases: the iterno iteration number line shows the number of times',
263:'omb has approved apportioned an apportionment for a given tafs in a fiscal year. no action is necessary if you',
264:'use the create template function in the apportionment system as a starting point for preparing your requests. the apportionment system',
265:'automatically puts in the iteration number in the line split column, as well as puts the last approval date in',
266:'the line stub column. the rptcat line indicates whether the tafs uses program reporting categories section 120.67. use yes or',
267:'no, as appropriate, for the line split column. the adjaut line indicates whether omb has approved a footnote in the',
268:'application of budgetary resources section footnote indicator that starts with a on the apportionment that allows specific types of adjustments',
269:'to be made without submitting a reapportionment request. use yes or no, as appropriate, for the line split column. see',
270:'section 120.50 line 1000 shows unobligated balances. for unobligated balances in noyear and multiyear tafss with both mandatory and discretionary',
271:'funding, you must use a line split that starts with the letter d to show the portion of the balances',
272:'that are discretionary. to distinguish between estimated and actual balances, use line splits of e to show estimated balances or',
273:'a to show actual balances. use de or da to indicate estimated from actual discretionary balances, respectively, and use me',
274:'and ma to indicate estimated from actual mandatory balances section 120.20. you may use the line splits to distinguish between',
275:'two or more amounts that you would otherwise put on a single line. for example, you may use line splits',
276:'to distinguish between two or more sources of collections, to distinguish between unobligated balances from reimbursable authority versus direct appropriations,',
277:'or even to distinguish sequestration amounts on an apportionment. you cannot use line number splits for the application of budgetary',
278:'resources section. previous approved column. leave the column blank for the first request you submit for a given fiscal year.',
279:'see exhibits 120c, and 120d, and 120f for examples of an annual oneyear appropriation, a noyear appropriation, and appropriations provided',
280:'by a continuing resolution. include amounts from the omb action column of the previously approved apportionment within the same fiscal',
281:'year. this includes any adjustments under sections 120.49 or unless your rmo determines any other adjustment authority granted to you',
282:'by omb in writing section 120.50. when appropriations are enacted following one or more crs, include the amounts from the',
283:'last cr in this column see section 120.60 unless otherwise required by your rmo. for reapportionment requests add the indicator,',
284:'e.g., a1, b1\b2, which indicates that a footnotes appears on the previous approved footnote worksheet tab. if your earlier apportionment',
285:'had footnotes, the worksheet tab will be automatically populated by the apportionment system. agency request column. include the amounts you',
286:'are requesting in this column. include an indicator, e.g., a1, b1, which indicates that a footnote appears on the agency',
287:'footnote tab. see section 120.34 for more information on footnotes. omb action column. the apportionment system places formulas in the',
288:'omb action column to set it equal to the agency request column. omb will adjust the omb action values as',
289:'necessary when reviewing and approving your request. include an indicator, e.g., a1, b1, which indicates that a footnote appears on',
290:'the approved footnote tab. the footnotes in the omb footnote column override all other footnotes. memo obligations column. include memorandum',
291:'obligations in this column. also include the date of the obligations using the mmddyyyy format on the rptcat row. the',
292:'memo obligations support your reapportionment request. 120.20 do i need to follow special conventions to show the portion of discretionary',
293:'balances in split accounts tafss with both mandatory and discretionary funds? yes. for unobligated balances in noyear and multiyear tafss',
294:'with both mandatory and discretionary funding split accounts, you must show the discretionary portion of the balances by using a',
295:'line split that starts with the letter d and you must show the mandatory portion of the balances by using',
296:'a line split that starts with the letter m. you will do this solely on line 1000, unobligated balance, brought',
297:'forward, oct. 1. you must also change the line stub to start with the word discretionary, e.g., discretionary unobligated balance,',
298:'brought forward, oct. 1 or mandatory unobligated balance, brought forward, oct. 1, as appropriate. many agencies use line splits of',
299:'e or a to distinguish estimated from actual balances, respectively. in these cases, you would use de or da to',
300:'indicate estimated from actual discretionary balances, respectively and you would use me or ma to indicate estimated from actual mandatory',
301:'balances, respectively. 120.21 can i use amounts that include decimal points or cents in an apportionment? no. you must round',
302:'all amounts up to a dollar in apportionment requests. in addition, you may not round amounts to thousands. when you',
303:'round up, the delta between the actual cents and the amount apportioned is not available for obligation and your funds',
304:'control system must reflect that. additionally, you should add a b footnote on line 1920 of the budgetary resource section',
305:'of the apportionment to indicate that rounding has occurred and, therefore, rounded amounts on the apportionment will not match amounts',
306:'reported on the sf 133 which are reported to the penny. here is an example of such a footnote: pursuant',
307:'to section 120.21 of omb circular a11, one or more lines in the budgetary resources section may be rounded up.',
308:'as a result, those rounded lines will not match the actuals reported on the sf 133. agency will ensure that',
309:'its funds control system will only allot actuals. 120.22 should i use a specific numeric format in the excel file',
310:'that holds my request? yes, you must use whole numbers decimal points are not permitted or blanks in numeric columns.',
311:'numeric columns include the previous approved amount, agency request, omb action, and memorandum obligations columns. numbers including zero must be',
312:'formatted using the number format with thousands separator a comma, and with a leading negative sign . you cannot use',
313:'asterisk, special characters, or letters in numeric columns of any apportionment request. further, you cannot format a number, zero or',
314:'otherwise, to appear as an asterisk or other special character. there is a single exception: in the memorandum obligations column',
315:'only, you may use a date format on the rptcat line. 120.23 when are apportionments due at omb for a',
316:'new fiscal year? if then, submit your first apportionment request by any part of the budgetary resources for a tafs',
317:'is not determined by current action of the congress such as permanent appropriations, public enterprise and other revolving funds subject',
318:'to apportionment, reimbursements and other income, and balances of prior year budget authority august 21, as required by 31 u.s.c.',
319:'1513b all or any part of the budgetary resources for a tafs are determined by current action of the congress',
320:'august 21, or within 10 calendar days after the enactment of the appropriation or substantive acts providing new budget authority',
321:'i.e., authorization bills, whichever is later after august 21, omb requires an explanation for any delayed initial apportionment requests in',
322:'accounts with budgetary resources not dependent on current action of the congress. we encourage you to begin preparation of apportionments',
323:'and related materials as soon as the house and senate have reached agreement on funding levels. in this way, you',
324:'can make a timely submission of your request to omb, and omb can have adequate time for its review. 120.24',
325:'when is the apportionment system open for a new fiscal year? the apportionment system will open to agencies to start',
326:'preparing requests no later than august 1 or the following business day. agencies can submit their requests starting august 8.',
327:'120.25 can i combine tafss on a single apportionment? no. from time to time, agencies ask whether they can combine',
328:'or rollup the amounts from two or more tafss, and submit an apportionment for this single combined tafss e.g., miscellaneous',
329:'accounts. agencies may not do this because the apportionments must tie back to the statutory authority, which explicitly makes distinctions',
330:'between accounts and defines the period of availability of the funds in the accounts. these are generally the same pieces',
331:'of information that distinguish one tafs from another. 120.26 should i assemble apportionment requests for multiple tafss in a single',
332:'package or file? yes, unless your omb representative determines otherwise. to the extent practical, submit apportionment requests for each independent',
333:'agency, departmental bureau, or similar subdivision together. 120.27 can i crosscheck information in the budgetary resources section? yes. you can',
334:'crosscheck information in certain cases against the presidents budget or the most recent sf 133 reports. in addition, for general',
335:'fund tafss, you should check that appropriations and warrants by treasury if any are consistent and you can check that',
336:'actual nonexpenditure transfers match transfers processed at treasury. see https://communitydc.max.gov/x/v5bwkg. 120.28 who can approve the apportionment request for the agency?',
337:'agencies must use appropriate internal controls in preparing apportionment requests, and specifically ensure that the agency official with authority to',
338:'review and approve the request has done so. the approving official at the agency is not required to sign the',
339:'request that is sent to omb, but may do so if required by the agencys internal controls or if requested',
340:'by the omb examining division. ombs apportionment system does not accommodate electronic signatures of agency officials. 120.29 who is responsible',
341:'for preparing the apportionment request for allocation parent/child accounts? allocation accounts involve both a parent appropriation and a child recipient',
342:'of budgetary resources via an allocation nonexpenditure transfer. for instance, if an appropriation is enacted to the funds appropriated to',
343:'the presidents international military education and training account 111081 /x, and a subsequent allocation is made to the department of',
344:'the army treasury agency 21, then the allocation nonexpenditure transfer from 111081 /x to army would be as follows: 111081',
345:'/x transfer to 2111 1081 /x. unless omb determines otherwise, the agency that receives the appropriation to be allocated the',
346:'parent should submit a single, consolidated apportionment request that encompasses both the parent tafs and all the allocated recipient child',
347:'agencies and/or bureau tafss see exhibit 120p for an example that uses different lines to distinguish between the parent and',
348:'children on the apportionment. additionally, allocation transfers are normally apportioned at the same category level as the parent account e.g.,',
349:'category a, b, ab, or c. the agency administering the parent tafs will indicate to the receiving agency what portion',
350:'of the consolidated apportionment is transferred to the allocation tafss. allocation account apportionments, however, can be done in different ways.',
351:'see exhibit 120r for an example of a parentonly allocation apportionment and exhibit 120q for an example of a childonly',
352:'allocation transfer apportionment. the parent agency must ensure that the recipients are provided the approved apportionment request on a timely',
353:'basis. obligations incurred for the program as a whole are limited by the approved apportionment. receiving agencies will be responsible',
354:'for keeping obligations within the amount so specified in the apportionment or to the amount transferred to it from the',
355:'parent. allocation worksheets are no longer required if you are using allocations on the apportionment. in order for the transfers',
356:'to crosswalk correctly in the sf 133 and presidents budget, please ensure that both the parent and child use the',
357:'appropriate ussgl for allocation transfers http://www.fms.treas.gov/ussgl/index.html. submitting apportionment requests 120.30 how do i submit apportionment requests to omb? agencies will',
358:'typically use ombs webbased apportionment system to submit their apportionment requests to omb see section 120.32 for getting permission in',
359:'the system to send. in those circumstances when you are unable to use the webbased system, email the excel file',
360:'containing your request to your omb representative. you will almost always be required to send omb an electronic copy of',
361:'the apportionment request. in some cases, the omb representative may request you to provide a hard copy of the signed',
362:'request. 120.31 what functions will i perform using the apportionment system? ombs webbased apportionment system is the primary system agencies',
363:'will use to prepare, submit, and run reports on their apportionment requests. staffers with authority to use the system may',
364:'use the support\links tab to find detailed guidance on using the system. below is a brief overview of the major',
365:'functions. a create template use the create template screen to get a starting point for your request. if you are',
366:'only creating one tafs, the data entry screen is the best starting point. if the tafs you are working with',
367:'has already been apportioned in the fiscal year for which you are submitting a request, the system will create a',
368:'properly formatted excel file with the most recently approved information in the previous approved column. if the tafs has not',
369:'yet been apportioned or has never been apportioned, you can draw source data from a previous fiscal year and/or a',
370:'different tafs to provide a starting point for your request. b validate after you have created a template and updated',
371:'it to reflect the proper information for your request, use the validate request screen to do two things: check for',
372:'any math or formatting errors, and if there are no errors, create a new file that is ready to be',
373:'submitted to omb. this file will have several excel tabs that were not in your original template. it will have',
374:'the tab called apporreqtoomb with the primary apportionment information. it will have a tab to hold any footnotes that omb',
375:'may wish to include with the apportionment. if any of the tafss in your file have warrants, transfers, or sf',
376:'133 data excluding parent or child allocation accounts for the fiscal year of your requests, the validated file will also',
377:'have tabs to display these items. you will need to download and save this file wherever you keep your apportionment',
378:'files. c send if your agency administrator has given you the ability to send requests, you can use the send',
379:'tab to send files to omb, or in some cases, to send files to a central office in your agency',
380:'that will approve requests and send them to omb. d run reports at any time, you can go to the',
381:'run reports tab to find information associated with your apportionment request, including the latest approved amounts, the latest submission and',
382:'approval dates, etc. 120.32 how do i gain access to the apportionment system? the apportionment system can be found here:',
383:'https://apportionment.max.gov. in order to use the apportionment system to prepare requests and run reports, you must have a max user',
384:'id and your agency administrator must add you to one or more apportionment groups. your administrator may also choose to',
385:'give you the ability to submit requests to omb. you can register for a max user id here: https://portal.max.gov/portal/main/displayregistrationform. you',
386:'can find your agency administrator here: https://portal.max.gov/home/sa/findagencyadminform. 120.33 are there situations when i would not use the apportionment system? in',
387:'limited circumstances, omb may apportion using a letter apportionment. additionally, during a continuing resolution period, omb will sometimes apportion certain',
388:'types of budgetary resources, such as spending authority from offsetting collections, using a blanket written letter apportionment in addition to',
389:'the omb cr bulletin. consult your omb representative for more information. footnotes to apportionments 120.34 what are apportionment footnotes and',
390:'footnote indicators? the request tab of an apportionment includes columns for previous approved amounts, agency request, and omb action. next',
391:'to each of these columns, in turn, is a column for a footnote indicator. the use of a footnote indicator',
392:'on the request tab, e.g., a1, b1, indicates that one or more footnotes are associated with that line. footnotes appear',
393:'as textual descriptions on specific tabs in the apportionment file, and typically provide additional information or direction associated with one',
394:'or more lines on the request. a request includes separate footnote tabs associated with amounts in the previously approved request',
395:'column, agency requests column, and omb action column. footnotes are divided into two basic groups: footnotes for apportioned amounts in',
396:'the application of budgetary resources section, and informational footnotes for budgetary resources. footnotes for apportioned amounts application of budgetary resources',
397:'section. each footnote indicator in this section begins with the letter a. these footnotes are associated with one or more',
398:'lines in the application of budgetary resources section the bottom section of the apportionment, omb action column, have legal effect,',
399:'and are subject to the antideficiency act. for example, a footnote may allow for an upward adjustment of budgetary resources',
400:'in excess of amounts prescribed in section 120.49 without the need for further action by omb. footnotes for budgetary resources',
401:'budgetary resources section. each footnote indicator in this section begins with the letter b. these footnotes are informational and are',
402:'associated with one or more lines in the budgetary resources section the top section of the apportionment. for example, a',
403:'footnote may identify the source of offsetting collections or explain the basis for amounts on a recovery line. because these',
404:'footnotes are not in the application of budgetary resources section e.g., apportioned, they have no legal effect. indicators for footnotes.',
405:'footnotes are designated indicated through a letter/number combination. each footnote indicator starts with a letter a or b a for',
406:'apportioned amounts in the application of budgetary resource section; b for budgetary resource, which is followed by a one or',
407:'twodigit number: e.g., b1. if a single line has more than one footnote, separate the indicators with commas: a1, a2,',
408:'a3. you can find more detailed implementation guidance in ombs secure, webbased apportionment system under the open support \ links',
409:'tab in navigation menu. 120.35 do footnotes starting with the letter a correspond to category a apportioned amounts while those',
410:'starting with the letter b relate to category b apportioned amounts? no. footnote indicators associated with lines in the budgetary',
411:'resources section start with the letter b. footnote indicators associated with lines in the application of budgetary resources section apportioned',
412:'amounts start with the letter a irrespective of whether apportioned amounts are category a, b, ab, or c. 120.36 will',
413:'footnotes and additional tabs/attachments become part of the apportionment? yes, but they will only be subject to the antideficiency act',
414:'if they are specifically referenced in a footnote in the omb action column of the application of budgetary resources section',
415:'of the apportionment. it is no longer necessary to include a footnote stating that attachments not referenced in the apportionment',
416:'are not subject to the antideficiency act. 120.37 what footnotes are required for agencies to include in their apportionment requests?',
417:'there is no universal requirement to include footnotes in an apportionment request, except for those required after a shortterm cr',
418:'see section 120.60. many apportionments are approved without footnotes. here are examples of cases when you use footnotes: if you',
419:'submit an apportionment request and omb included footnotes in the omb footnotes tab of the last approved apportionment, the previously',
420:'approved footnote indicators must appear in the prev footnote column and the text must appear in the previously approved footnotes',
421:'tab. if a particular tafs has a standard footnote year after year, retain it in your apportionment request unless you',
422:'have consulted with omb. include any footnotes your omb examining division has specifically directed you to include. unless omb determines',
423:'otherwise, when amounts are automatically apportioned as specified in sections 120.49, 120.50 if applicable or section 185.20 and there is',
424:'a subsequent need for reapportionment, show automatically apportioned amounts in the previously approved column. include a footnote noting where changes',
425:'have been previously made as automatic apportionments. during a cr period, if you are reapportioning an account that has budgetary',
426:'resources provided by other acts e.g., unobligated balances, spending authority from offsetting collections, etc. and a cr bulletin, you do',
427:'not need to show the automatically apportioned amounts in the previously approved column. however, you must continue the footnote provided',
428:'in section 123.17. please see section 120.59 for more details. 120.38 are there footnotes that are automatically applied to annual',
429:'and multiyear apportionments? yes. the following footnote is automatically apportioned for all annual and/or multiyear tafs that may need to',
430:'liquidate obligations that were incurred against canceled appropriations: pursuant to 31 u.s.c. 1553b, not to exceed one percent of the',
431:'total appropriations for this account is apportioned for the purpose of paying legitimate obligations related to canceled appropriations. written apportionments',
432:'should no longer include this footnote. approving apportionment requests 120.39 how will omb indicate its approval of an apportionment? when',
433:'omb approves an apportionment through the apportionment system, you will receive an email with the approved excel file attached. the',
434:'email will be from apportionment@omb.gov, and the subject line will include the words approved apportionment. the excel file will include',
435:'a tab called approval info, which shows the name, title, and digital signature imprint of the omb official who approved',
436:'the apportionment, as well as other pertinent information. o the official who approves the apportionment may affix her or his',
437:'electronic signature to the request; or o the official approving a request may sign a paper copy in ink and',
438:'instruct a staffer to put a digitized picture of the officials signature along with a note saying which staffer affixed',
439:'the signature on the apportionment. in some cases, the approval info tab may not be present. in those cases, omb',
440:'will email or fax a hard copy of the apportionment that displays the signature of the approving omb official. the',
441:'excel file is locked, and should be opened in readonly mode. omb maintains a copy of the approved apportionment in',
442:'its secure, webbased system. omb also maintains the signedinink apportionment in those cases when a designated staffer affixes an officials',
443:'digitized signature to the apportionment. as omb continues to transition from using ink signatures to using digital authoritative marks, you',
444:'may receive apportionments that have been approved using either method. omb may also choose to indicate its approval of an',
445:'apportionment in other ways, including by letter, telephone, hard copy, or other method that is appropriate to the particular circumstance.',
446:'for instance, in rare circumstances where you need to obligate against a submitted reapportionment as soon as possible, you do',
447:'not have to wait to receive the signed apportionment in the system before obligating if omb has notified you that',
448:'your reapportionment has already been approved. 120.40 when can i expect omb to approve my first apportionment request for the',
449:'fiscal year? if a tafs has any budgetary resources that are not determined by current actions of the congress e.g.,',
450:'permanent appropriations, carryover of unobligated balances, anticipated collections, omb will notify you of the action taken on your first apportionment',
451:'request for the fiscal year by september 10, as required by law for requests submitted by the august 21 deadline',
452:'specified by law. for tafss that have budgetary resources solely as a result of current action by the congress e.g.,',
453:'tafss where the only budgetary resource is a discretionary appropriation, omb will notify you of the action taken on your',
454:'request by september 10 for requests submitted by august 21 or within 30 calendar days after the approval of the',
455:'act providing new budget authority, whichever is later. 120.41 in the case of newly enacted fullyear appropriations, am i under',
456:'an automatic apportionment until omb approves my first fullyear enacted apportionment request? yes. under this section, newly enacted fullyear appropriations,',
457:'including supplemental appropriations for the current year, are automatically apportioned the prorata share 1/365th for each day, 1/366th for a',
458:'leap year of the current years enacted appropriation level. once a fullyear appropriations act is enacted, and if the act',
459:'was preceded by a shortterm continuing resolution cr, the automatic apportionment provided by the omb cr bulletin is no longer',
460:'in effect; however, the amounts apportioned remain in effect even if the president enacts the fullyear appropriation bill prior to',
461:'the end of the shortterm cr period. for example, a cr ending november 15th would result in a prorata amount',
462:'of 12.60% 46 days/365 days, nonleap year apportioned. if the cr is extended through december 20th an additional 9.59% 35',
463:'days/365 days would be apportioned, bringing the total percentage of the rate of operations apportioned to 22.19% since october 1st.',
464:'if fullyear appropriations are enacted on december 15th before the end of the cr period, on december 15th you are',
465:'automatically apportioned the 30 days worth of the enacted full year appropriation 30 days/365 days = 8.22% pursuant to the',
466:'automatic authority provided by this section. therefore, from october 1st through january 15th you have been apportioned a total of',
467:'30.41%, 22.19% of the rate for operations provided by the shortterm cr from the omb cr bulletin plus 8.22% of',
468:'the final appropriated amount pursuant to this section. the automatic apportionment does not apply to any budgetary resource provided by',
469:'authorizing legislation or by reauthorizations that affect appropriated resources, such as the farm bill or surface transportation reauthorizations. additionally, pursuant',
470:'to sections 120.7 and 120.56, automatic apportionment does not apply to carryover amounts, which are automatically apportioned at zero until',
471:'an accountspecific apportionment is approved for such amounts. pending ombs approval of the first written accountspecific apportionment request for fullyear',
472:'enacted appropriations for the current fiscal year, agencies are automatically apportioned 30calendar days of funds calculated using the above rate.',
473:'note that the prorata share calculation does not include rescissions and other transactions used to calculate the prorata share pursuant',
474:'to the omb cr bulletin. the 30calendar days begin on the date of enactment of a fullyear appropriation, except for',
475:'after a lapse in appropriations see below. if omb has not approved a request on the 30th calendar day after',
476:'enactment, agencies are automatically apportioned another 30 calendar days of funds using the above rate. this repeats until an accountspecific',
477:'apportionment is approved. once a written accountspecific apportionment is approved by omb, the automatic apportionment ceases to remain in effect.',
478:'if an agency has not yet submitted its first written accountspecific apportionment request to omb within the first 30day automatic',
479:'apportionment period, the agency must provide an explanation of the delay to its omb representative. under this automatic apportionment, funds',
480:'are apportioned as lumpsum. agencies have the flexibility to record the lumpsum as either category a or category b, whichever',
481:'is applicable to the account. if the funds are category a, the lumpsum is automatically apportioned to the quarter in',
482:'which the full year appropriation is enacted. if the funds are category b, the lumpsum is automatically apportioned as a',
483:'single category b line. additionally, all of the footnotes and conditions placed on prior year apportionments or lastapproved apportionments remain',
484:'in effect. this guidance applies strictly to all budgetary resources provided by annual fullyear appropriations bills, including supplemental appropriations for',
485:'the current year, and not other budgetary resources. for accounts that have appropriations language with permissive carveouts up to or',
486:'not more than or not to exceed for a specific amount with a different period of availability poa than the',
487:'main appropriation, the automatic apportionment applies to the main appropriation and not to the carveout amount. under this scenario the',
488:'agency must execute a nonexpenditure transfer to move the carveout amount and then process an accountspecific apportionment to obligate those',
489:'specific transferred resources. see exhibit 120t for further guidance on how to prepare the apportionment in these scenarios. after a',
490:'lapse in appropriations, the automatic apportionment of fullyear appropriations is in effect the day the lapse occurred, not the date',
491:'the president enacts the fullyear appropriation. this situation only applies when a fullyear appropriation follows a lapse in appropriations. if',
492:'the fullyear enacted appropriations are preceded by a shortterm continuing resolution, see sections 120.60 and 120.62 for further guidance on',
493:'how to reflect the previous approved column on your first written accountspecific apportionment request. after you have received your approved',
494:'apportionment 120.42 how should i execute the apportionment? you must execute your programs as apportioned and in accordance with all',
495:'applicable laws. the authorization and / or appropriation language describes the purpose of the programs the tafs will carry out,',
496:'and may include guidance for you to follow in executing these programs. your apportionment dictates how you must execute programs',
497:'and control funds. you may only obligate funds within: budgetary resources apportioned and realized; amounts apportioned by fiscal quarter category',
498:'a; amounts apportioned by program, project, or activity category b; amounts apportioned by fiscal quarters and programs, projects, or activities',
499:'category ab; and guidance provided in omb approved footnotes in the application of budgetary resources section. 120.43 what if i',
500:'think that i may have obligated more than the amounts apportioned? you may have violated the antideficiency act 31 u.s.c.',
501:'1517a1. see section 145. 120.44 must i control funds below the apportionment level? yes. your agencys fund control regulations, as',
502:'approved by omb, dictate how you must control funds. see section 150. 120.45 how should i allot once i receive',
503:'an apportionment? the agency system of administrative control of funds must be designed to keep obligations and expenditures from exceeding',
504:'apportionments and allotments or from exceeding budgetary resources available for obligation, whichever is smaller, so as to avoid antideficiency act',
505:'violations. see section 150. 120.46 how do i treat anticipated budgetary resources that are apportioned in the current fiscal year',
506:'but not yet realized, and do i need to reapportion them once realized? even when anticipated budgetary resources have been',
507:'apportioned in the current fiscal year, you may not obligate against these resources before the resources have been realized and,',
508:'thus, you may not obligate against the resources in an amount that exceeds the amount that has been realized. for',
509:'example, if omb has apportioned anticipated budget authority from the agencys collection of user fees, you may not obligate against',
510:'those user fees until you have collected them and, thus, you may not incur obligations that exceed the amounts that',
511:'have been collected. this guidance also applies to anticipated nonexpenditure transfers of budgetary resources. the transferred resources cannot be obligated',
512:'against until treasury fiscal service has processed a nonexpenditure transfer document and the resources are in the receiving account. apportioned',
513:'anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the',
514:'total amount apportioned see section 120.49. however, this only applies during the current fiscal year. for instance, if you had',
515:'anticipated resources apportioned in the prior fiscal year for a reimbursable agreement but it was not realized, you will need',
516:'to reapportion those anticipated resources in the next fiscal year. 120.47 what is the relationship between the apportionment and the',
517:'funds control system? the agencys system of administrative control of funds see section 150 and appendix h should be designed',
518:'to keep obligations from exceeding apportioned amounts, allotments, suballotments, and other administrative subdivisions of funds. this fundscontrol system also should',
519:'be designed to keep obligations from exceeding budgetary resources that have been realized, and should be able to track obligations',
520:'by program reporting categories used in the apportionment. the fundscontrol system must track obligations to make sure obligated levels do',
521:'not exceed: budgetary resources apportioned; amounts provided by fiscal quarter in category a; amounts provided by program in category b;',
522:'amounts provided by program in category ab; and other restrictions placed in omb approved footnotes in the application of budgetary',
523:'resources section. if the fundscontrol system cannot provide this control, the agency must develop other methods to perform this function,',
524:'e.g., developing monitoring reports. since footnotes are not often implemented in an agencys financial system, the agencys budget, finance, and',
525:'procurement staff need to be aware of and understand the directions and restrictions provided in footnotes. your agencys accounting system',
526:'must fully support the fundscontrol system see appendix h. changes to previously approved apportionments for the current fiscal year 120.48',
527:'what types of situations could require me to request a new apportionment? submit a reapportionment request to omb when: your',
528:'budgetary resources have increased since your previous apportionment for the fiscal year e.g., actual reimbursements differ significantly from estimates, newly',
529:'enacted legislation provides more resources; you want to obligate against the increased resources in the same fiscal year; the increase',
530:'is not covered by the exceptions in sections 120.49 or 120.50 if applicable; your obligations against an indefinite appropriation for',
531:'the remainder of the fiscal year are expected to exceed the amount estimated on the latest approved apportionment and the',
532:'latest approved apportionment does not include an “a” footnote in the omb action column that automatically apportions the necessary increase',
533:'in budgetary resources; or programmatic changes result in a need for an adjustment in the apportionment. in order to allow',
534:'time for action by omb, submit such requests well in advance of the time that the revised amounts, to be',
535:'apportioned, are needed for obligation an apportionment for a specific time period, such as for a specific quarter of the',
536:'current fiscal year, may not be changed after the end of that period. when emergencies, such as those involving the',
537:'safety of human life or the protection of property, require immediate action, you may request, and omb may approve, a',
538:'reapportionment by email or other non webbased apportionment system methods section 120.16. as soon thereafter as it is practical, submit',
539:'apportionment requests reflecting such action. for credit program and financing tafss, submit an apportionment request for subsidy reestimates at the',
540:'beginning of each fiscal year starting with the fiscal year following the year in which a disbursement is made as',
541:'long as the loans are outstanding see sections 185.17 and 185.18. also submit an apportionment request for subsidy modifications when',
542:'the modification is approved by omb see section 185.21. credit program and financing tafss are also subject to the standard',
543:'reapportionment requirements described above see sections 185.14 through 185.21 for further guidance on apportioning credit accounts. submit an apportionment request',
544:'within 10 calendar days after enactment of an appropriation, substantive act providing budget authority, where such authority is enacted after',
545:'the first apportionment for the year has been made except as specified in section 120.49. we encourage you to begin',
546:'preparation of apportionments and related materials as soon as the house and senate have reached agreement on funding levels. in',
547:'some cases, you will need to submit your first apportionment request before the unobligated balance brought forward has been precisely',
548:'determined. if the unobligated balance brought forward, as shown on the latest approved apportionment schedule, is larger than the unobligated',
549:'balance at the end of the preceding year, as reported on the final sf 133 for that year, and the',
550:'difference is larger than the amount specified in section 120.49, omb must approve the apportionment request before you can obligate',
551:'the additional funds. 120.49 what adjustments can i make without submitting a reapportionment request? after the first apportionment for the',
552:'fiscal year, downward adjustments of any amount to budgetary resources, including anticipated amounts, do not need to be reapportioned, unless',
553:'specifically required by omb or, at the agencys discretion, for funds control purposes. however, if the decrease applies to amounts',
554:'apportioned in category c, and as a result you need to increase the amounts apportioned to category bs or current',
555:'cat a or a/bs lines, you will have to submit a reapportionment to reflect the reallocation from category c. apportioned',
556:'anticipated budgetary resources, once realized in the current fiscal year of the apportionment, do not need to be reapportioned unless',
557:'the amount realized exceeds the conditions on the total amount apportioned, as noted below. although an apportionment is not required',
558:'to execute a nonexpenditure transfer out of a tafs, for funds control purposes a reapportionment should follow shortly after such',
559:'a transfer is executed to reflect the non expenditure transfer and reduce the budgetary resources of the giving account accordingly.',
560:'after the first apportionment for the fiscal year, unless omb determines otherwise, you may adjust apportioned amounts upwards without submitting',
561:'a reapportionment request by up to $400,000 or two percent of the amount of total budgetary resources, whichever is lower,',
562:'to reflect: upward adjustments in the amount of unobligated balances brought forward; increases in amounts of budget authority transfers or',
563:'balance transfers; or increases in amounts of actual budgetary resources that are realized above anticipated amounts. you may only adjust',
564:'apportioned amounts when omb apportions either a single program, project, or activity category b or, if the total amount is',
565:'apportioned, by quarter category a or category ab. when amounts are apportioned by quarter, you must adjust the apportioned amounts',
566:'in the quarter that is current when you record the resource. for example, if anticipated collections were apportioned in the',
567:'third quarter but the increased amount above the anticipated collections still within the lower of $400,000 or two percent were',
568:'not realized until the fourth quarter; record the resource in the fourth quarter, not the third. this guidance is not',
569:'applicable when your resources are apportioned pursuant to an automatic apportionment. in those cases, you record the automatic apportionment of',
570:'those resources in the quarter in which they are realized. if only the name of your apportioned account and/or bureau',
571:'has changed, you do not need to submit a reapportionment to omb. in credit financing tafss, additional amounts for the',
572:'payment of interest to treasury are automatically apportioned section 185.19 if the amounts needed exceed your estimate on the most',
573:'recent approved apportionment. you cannot make any upward adjustments under this section downward adjustments are not affected when omb apportions',
574:'funds for two or more categories on the same apportionment, such as category a and category b, or category a',
575:'and category ab, or two or more category bs, etc. in these types of apportioned tafss, you must submit a',
576:'reapportionment request to omb or otherwise have prior omb approval e.g., through an omb footnote in the application of budgetary',
577:'resources section that starts with the indicator of a to adjust apportioned amounts upward. apportionments are not required for transactions',
578:'to send funds back to the treasury, such as closing an account. 120.50 what other types of adjustments can i',
579:'request omb to allow me to make without submitting a new apportionment request? you may make other specific types of',
580:'adjustments to apportionments without submitting a reapportionment request if specified in a footnote in the application of budgetary resources section',
581:'footnote indicator starts with letter a on the most recently approved apportionment or otherwise approved in writing by omb. for',
582:'example, omb may include on an approved apportionment a footnote with a corresponding yes in the line split column of',
583:'the adjustment authority provided row which states that, to the extent provided in law, actual earned reimbursements are automatically apportioned',
584:'without further omb action. in order to facilitate omb approval of your apportionment request, your apportionment request must indicate that',
585:'you have previously received, or are requesting, omb approval to use this authority. 120.51 what is the status of previously',
586:'approved apportionments when a new apportionment is approved in the same fiscal year? each new apportionment in a fiscal year',
587:'supersedes previous apportionment actions taken earlier that year. apportionments by time period 120.52 will omb apportion funds into future fiscal',
588:'years? yes. omb will sometimes apportion multiyear/noyear funds into future fiscal years using a category c. omb cannot apportion annual',
589:'funds into a future fiscal year. the congress appropriates funds on a multiyear and noyear basis with the expectation that',
590:'the funds will be obligated over more than one fiscal year. omb will apportion these tafss beyond the current fiscal',
591:'year where financial requirements are known in advance and it makes programmatic sense to do so. when you plan to',
592:'obligate amounts appropriated in a noyear or multiyear tafss over more than one fiscal year, make sure that the apportionment',
593:'request shows the full amount appropriated and available for obligation in the current fiscal year. the request must also include',
594:'planned obligations for the current year and amounts planned for obligation in future fiscal years. note: apportionments last no longer',
595:'than one fiscal year. funds must be apportioned at the beginning of each fiscal year in accordance with sections 120.7',
596:'and 120.56. 120.53 when do i use lines 6180 withheld pending rescission or 6181 deferred? do not use these lines',
597:'on your apportionment without first consulting with your omb representative. these lines are used to reflect a proposed rescission or',
598:'deferral under the authority of the impoundment control act of 1974. if these lines are used on your apportionment, you',
599:'must submit a rescission or deferral report that outlines the reasons for and the effects of the proposed action. see',
600:'section 112 for further information on the use of these lines and preparing rescission and deferral reports. 120.54 can omb',
601:'reapportion a past period? no. apportionments are never subject to change after the period for which the apportionment was made',
602:'e.g., a prior fiscal year or a past quarter time period in the current fiscal year. for apportionments with category',
603:'a amounts, once funds are apportioned, the apportionment cannot be retroactively changed to show a different apportioned amount if that',
604:'quarter has passed. for instance, if your first quarter apportioned amount was overestimated but in a subsequent quarter the realized',
605:'actuals were much lower than the estimated amount, you would do the following on the reapportionment: first quarter apportioned amount',
606:'remains as previously apportioned; current quarter i.e., second, third or fourth reflect a negative amount so as to net to',
607:'the correct total amount that needs to be reapportioned. see exhibit 120k for an example. here are examples of where',
608:'omb is not reapportioning a past period: apportionments that simply reflect a past automatic apportionment on a subsequent accountspecific apportionment,',
609:'such as the initial account specific apportionment following a continuing resolution because the apportionment was in fact in effect during',
610:'the past quarter time period; or where budget authority has been expressly appropriated to cover prior obligations. see section 120.41',
611:'for additional guidance about the automatic apportionment of budgetary resources when a fullyear appropriations act follows a lapse in appropriations.',
612:'120.55 do unobligated resources apportioned in earlier time periods of the same fiscal year remain available? yes. when budgetary resources',
613:'are apportioned for time periods of less than a fiscal year e.g., fiscal quarters, any apportioned amounts that have not',
614:'been obligated at the end of any period will remain available for obligation through the remainder of the current fiscal',
615:'year without being reapportioned, unless otherwise specified on the apportionment. however, this rule does not apply to unobligated balances apportioned',
616:'during a shortterm continuing resolution that is followed immediately by a lapse in appropriations see section 123.16. 120.56 must i',
617:'request that funds apportioned in one fiscal year be apportioned in the next fiscal year if the funds were not',
618:'obligated and remain available? yes. when budgetary resources remain available unexpired beyond the end of a fiscal year, you must',
619:'submit a new apportionment request for the upcoming fiscal year. you cannot incur obligations in any year absent an approved',
620:'apportionment for that year. for instance, if omb apportioned $1 million for a noyear tafss in fy 2018 and you',
621:'obligated no funds, you must still submit an fy 2019 request and receive omb approval of that request before incurring',
622:'obligations in fy 2019. until you receive an accountspecific apportionment from omb, the amount of carryover apportioned is zero dollars.',
623:'in addition, apportioned anticipated or estimated resources are not available for obligation until the resources are realized. 120.57 what is',
624:'the status of approved apportionments from a previous fiscal year on apportionments in the current fiscal year? new apportionment action',
625:'for a fiscal year is independent of all apportionment actions of the previous year, including the apportionment of amounts under',
626:'category c in the previous fiscal year. 120.58 how does the last approved apportionment govern the actions a tafs takes',
627:'when the tafs enters the expired phase? every annual and multiyear tafss, as well as some noyear tafss, has a',
628:'finite period of time to incur an obligation; this is called the unexpired phase. omb only apportions tafss in the',
629:'unexpired phase. when shifting to the expired phase, a tafs can only make adjustments to obligations made in the unexpired',
630:'phase. activity in the expired phase of a tafs is governed by the last approved apportionment, including apportioned footnotes in',
631:'the omb action column of the application of budgetary resources section. in some instances, there may be a subset of',
632:'resources in a noyear tafs that are no longer available for new obligations. this does not impact the phase e.g',
633:', expired or unexpired of the entire tafs. apportionments affected by a continuing resolution cr 120.59 during a cr, what',
634:'happens to tafss that were apportioned before the start of a fiscal year e.g., noyear tafss? when budgetary resources e.g.,',
635:'unobligated balances, spending authority from offsetting collections, anticipated transfers are apportioned prior to the start of a fiscal year, those',
636:'apportionments remain in effect even if a cr is enacted, unless otherwise directed by omb. however, you must submit a',
637:'new apportionment request to omb if: the cr changes the funding level or alters the program mix that omb apportioned',
638:'e.g., the congress rescinds unobligated balances during the cr period or zerofunds a program that omb previously apportioned; or changes',
639:'occur that affect the budgetary resources apportioned as described in sections 120.48 through 120.50 e.g., actual reimbursements differ significantly from',
640:'estimates. the automatic apportionment approved by omb after enactment of a shortterm cr omb cr bulletin covers only the budgetary',
641:'resources provided by the shortterm cr. some tafss may receive funds provided by the cr in addition to budgetary resources',
642:'provided by other acts. these tafss receive both the automatic apportionment for the cr funds and any budgetary resources apportioned',
643:'before the start of the fiscal year e.g., unobligated balance carried forward. if you chose to seek reapportionment of the',
644:'tafs during the cr period and you and the rmo agree not to reflect the amounts from the cr in',
645:'the reapportionment, then you must include a footnote in the reapportionment to indicate that the account is also receiving apportioned',
646:'resources from the cr. see section 123.17 for the footnote language. 120.60 after a cr has been replaced by a',
647:'fullyear enacted appropriation, what do i show in the previous approved column? unless otherwise requested by your rmo, in the',
648:'previous approved column, show all budgetary resources and apportioned amounts since the start of the fiscal year through the last',
649:'day of the cr in accordance with the most recent omb cr bulletin on the apportionment of the continuing resolutions',
650:'for fiscal year 20xx plus the amounts automatically apportioned pursuant to section 120.41. for example, amounts on line 1100, discretionary',
651:'appropriations, should show the shortterm crs calculated rate for operations. additionally, a footnote on line 1134 appropriations precluded from obligation',
652:'or line 1135 for a special or trust fund tafs, should state the following: amount on line 1134 or line',
653:'1135 has been adjusted pursuant to omb cr bulletin xxxx and circular a11 section 120.41. see exhibit 120g. for instance,',
654:'if budgetary resources such as unobligated balances were apportioned by omb and the tafs also received automatically apportioned cr funds',
655:'via the omb cr bulletins and section 120.41, you must show both types of budgetary resources on your apportionment request.',
656:'if you were apportioned under the cr with a poa that was changed in the fullyear enacted appropriations, see section',
657:'120.62 for further apportionment guidance. 120.61 after a shortterm cr has been replaced by a fullyear enacted appropriation, what do',
658:'i show in the agency request column? in the agency request column, show all budgetary resources and application of budgetary',
659:'resources for the entire fiscal year, beginning from the start of the fiscal year. see section 120.54 and exhibit 120g.',
660:'see exhibit 120h if you received omb concurrence during the shortterm cr period to record your lumpsum automatic apportionment as',
661:'category a. note that while an account is under the automatic apportionment authority in section 120.41, gtas reporting will not',
662:'show any amounts on line 1134 unlike the previously approved column of the first apportionment postcr. instead, gtas will report',
663:'those amounts on line 2403 in the status of budgetary resources section of a sf 133. 120.62 what do i',
664:'do if the fullyear enacted appropriation changes the period of availability of funds apportioned under a shortterm cr? if the',
665:'poa of funds under a shortterm cr was changed by the fullyear enacted appropriations, you must submit two accountspecific apportionments.',
666:'under the shortterm cr, you were apportioned for that specific poa and all obligations were valid; however, the cr states',
667:'that expenditures made pursuant to the cr shall be charged to the applicable appropriation, fund, or authorization whenever a bill',
668:'in which such applicable appropriation, fund, or authorization is contained is enacted into law. in the situation where the entire',
669:'poa of the tafs changed in the final bill, you must prepare the following apportionments. in this scenario the cr',
670:'poa was annual and the final enacted appropriation poa was multiyear. for the poa that was under the cr, you',
671:'will reflect 0 on lines 1100 discretionary appropriation and 1134 appropriation excluded from obligation or 1135 for special and trust',
672:'funds and place the following a footnote on line 6190 total budgetary resources available in the previously approved column only:',
673:' under the fy 2020 shortterm continuing resolution cr p.l. xxxxxx, as amended this account was appropriated as an annual',
674:'tafs put tafs number here and was apportioned by omb bulletin 19xx. the fullyear fy 2020 appropriation p.l. xxxxxx enacted',
675:'the funding within a multiyear tafs put tafs number here and was automatically apportioned via omb circular a11 section 120.41.',
676:'pursuant to section xxx check cr for actual section number, e.g., 105 of the fy 2020 cr, any obligations/outlays made',
677:'with the previous annual appropriation shall now be redistributed or recasted to the new multiyear tafs put tafs number here.',
678:'for the poa that is enacted in the fullyear bill, you will reflect the cr lines 1100 discretionary appropriations and',
679:'1134 appropriation excluded from obligation or 1135 for special or trust funds in the previous approved column see section 120.60',
680:'for b footnote on line 1134 or 1135 and place the following a footnote on line 6190 total budgetary resources',
681:'available:  under the fy 2020 shortterm continuing resolution cr p.l. xxxxxx, as amended this account was appropriated as an',
682:'annual tafs put tafs number here and was apportioned by omb bulletin 19xx. the fullyear 2020 appropriation p.l. xxxxxx enacted',
683:'the funding within this multiyear tafs put tafs number here and was automatically apportioned via omb circular a11 section 120.41.',
684:'pursuant to section xxx check cr for actual section number, e.g., 105 of the fy 2020 cr, any obligations/outlays made',
685:'with the previous annual appropriation shall now be redistributed or recasted to this new multiyear tafs put tafs number here.',
686:'there may be cases where the poa is only changed partially by the fullyear enacted appropriations bill. if this occurs,',
687:'please contact your omb representative for guidance. what other important things do i need to know about apportionments? 120.63 what',
688:'types of resources are apportioned by omb? the following resources are apportioned by omb: budgetary resources; nonbudgetary resources such as',
689:'foreign currency, quotas, etc. ; and an agencys other authority pursuant to statutory authority in whatever form it may take.',
690:'120.64 are all apportionments based on authority to incur obligations? omb usually apportions the budgetary resources of a tafs with',
691:'respect to the authority to incur new obligations. however, omb may apportion budgetary resources on a preobligation basis, such as',
692:'commitments, which, if used, are made before obligations are incurred. if omb apportions on a basis other than obligations, you',
693:'should continue to include your usual obligations in the gtas system, but in addition, you must report a gtas footnote',
694:'regarding the status of the nonobligation apportioned items, i.e., footnote the amount of commitments incurred against the amount shown on',
695:'the apportionment. 120.65 how do i treat extensions of the availability of unobligated balances in an apportionment? reappropriations see section',
696:'20.4h are recorded on lines 1105 discretionary reappropriation or 1204 mandatory reappropriation. for example, an apportionment for fy 2019 should',
697:'reflect an estimate of the amount to be reappropriated from the estimated expiring fy 2018 balances. a reapportionment may be',
698:'required after the actual amount of the expiring balances is known. you may wish to reflect these amounts on either',
699:'lines 1134 discretionary appropriations precluded from obligation use for only general fund tafs; use line 1135 for special or trust',
700:'fund tafs or 1235 mandatory appropriations precluded from obligation, until an appropriate time after the required reprogramming notice has been',
701:'transmitted to the congress. balance transfer amounts from expired to unexpired funds, are reflected on line 1012 unobligated balance transfers',
702:'between expired and unexpired accounts. handling deficiencies in apportionments 120.66 when and how do i submit apportionments anticipating the need',
703:'for the congress to enact supplemental budget authority? submit requests anticipating the need for the congress to enact supplemental budget',
704:'authority only under exceptional circumstances as authorized by law. the antideficiency act 31 u.s.c. 1515 permits apportionments to be made',
705:'on such a deficientrate basis that indicates the need for the congress to enact supplemental budget authority only when: laws',
706:'enacted after submission to the congress of the estimates for an appropriation require an expenditure beyond administrative control. emergencies arise',
707:'involving:  1 the safety of human life;  2 the protection of property; or  3 the immediate welfare',
708:'of individuals in cases where an appropriation that would allow the united states to pay, or contribute to, amounts required',
709:'to be paid to individuals in specific amounts fixed by law or under formulas prescribed by law, is insufficient. when',
710:'you submit a requested apportionment that indicates a necessity for the enactment of supplemental appropriations, include the following notation on',
711:'the apportionment request: this apportionment request indicates a necessity for a supplemental appropriation now estimated at $. submit the apportionment',
712:'request to omb along with your agency heads determination of the reasons for a deficiency apportionment, as required by law',
713:'31 u.s.c. 1515. the statement of necessity will read as follows: i hereby determine that it is necessary to request',
714:'apportionment of the appropriation appropriation title on a basis that indicates the necessity for a supplemental estimate of appropriations, because',
715:'[cite one of the allowable reasons mentioned above]. usually, you will reflect the need for a supplemental appropriation in quarterly',
716:'apportionments by making the request for the fourth quarter less than the amount that will be required. for apportionments by',
717:'activities, verify that the amount requested for each activity provides for continuing that activity until the supplemental appropriation is expected',
718:'to be enacted and become available. omb approval of requests for a deficiency apportionment allows the agency to operate at',
719:'a deficient rate of operations, but does not authorize the agency to exceed the total amount of the existing appropriation',
720:'and of the resources that omb has apportioned within a tafs. fully justify the amount of any anticipated supplemental appropriation.',
721:'action on the apportionment request does not commit omb to the amount of the supplemental appropriation that will be recommended',
722:'subsequently to the president or transmitted to the congress. a deficiency apportionment cannot be requested to provide obligational authority in',
723:'the event of a lapse of appropriations. the obligational authority for such a circumstance is provided by 31 u.s.c. 1342,',
724:'and is automatically apportioned via section 124.5. program reporting categories 120.67 what is the purpose of program reporting categories? program',
725:'reporting categories show how agencies will report obligations on their sf 133 reports on budget execution and budgetary resources see',
726:'section 130. absent program reporting categories, agencies report obligations on their sf 133 reports in accordance with their approved apportionments.',
727:'for instance, if omb uses a single category b project on the apportionment and does not use program reporting categories,',
728:'the sf 133 report will show obligations on a single line. you should use program reporting categories when you want',
729:'obligations reported at a more detailed and programmatically meaningful manner than the apportioned lines would otherwise result in. if program',
730:'reporting categories were used in the case above, the sf 133 report would show obligations on two or most likely',
731:'more lines. for instance, if a department of the interior account had a single category b project but program categories',
732:'for maintaining land resources and protecting endangered species, the sf 133 report would distinguish obligations by these categories. while program',
733:'reporting categories result in more detailed reporting on obligations, they do not control what the agency can obligate for these',
734:'categories. most tafss do not use program reporting categories. 120.68 do my estimates of program reporting category obligations limit the',
735:'amount i can obligate? no. program reporting categories are not used to apportion funds, and are not subject to the',
736:'antideficiency act. 120.69 what do omb and the agency need to do to start using program reporting categories? omb and',
737:'agencies work together to determine what program reporting categories agencies will report upon. program reporting categories should be based on',
738:'elements that agencies track in their financial systems. in some cases, you may choose to report upon the same programs',
739:'that appear in the program and financing schedule of the presidents budget. because the level of reporting is lower level',
740:'than the apportionment categories, program reporting categories should be identified in advance of the beginning of a fiscal year if',
741:'at all possible, and in advance of the time that agencies produce their first apportionment requests for the year. the',
742:'reason is that agencies need time to place entries in their financial systems to allow them to track these program',
743:'categories throughout the year. one reason is that large numbers of staff including timekeepers, procurement staff, administrative officers, and others',
744:'need to document the new program reporting categories, and train program office staff on how to use the new categories.',
745:'in addition, agencies may need time to update their systems to extract the data. 120.70 how do i fill in',
746:'the program reporting category tab? the apportionment users guide that appears on the support\links tab of the apportionment system describes',
747:'how to fill in the program reporting category tab. the url for the apportionment system is: https://apportionment.max.gov. 120.71 why does',
748:'omb send the names of program reporting categories and category b projects to treasury for use in gtas? omb sends',
749:'program reporting categories from approved apportionments to the treasury departments bureau of the fiscal service, which operates the gtas system',
750:'that agencies use to report their sf 133 budget execution information. when reporting their obligations, gtas provides agencies with the',
751:'list of program reporting categories to report upon; these are the same program reporting categories that omb provides from the',
752:'apportionment attachments. for those tafss that use category b projects but do not use program reporting categories, omb sends fiscal',
753:'service the list of category b projects for use in gtas reporting. omb sends this information to fiscal service so',
754:'omb can use automated tools to align program reporting categories and category b projects on the apportionments to the budget',
755:'execution reports. program reporting category projected, annual obligations 080x130960011salaries400,000080x130960012all other80,000080 cat a, subtotal480,000080x130960113research air8,880,000080x130960114research water4,000,000080x130960115research all othern/a080 research, subtotal12,880,000080x130960126development air5,450,000080x130960127development',
756:'water4,000,000080x130960128development all othern/adevelopment, subtotal9,450,000note: program reporting categories are not used to apportion funds, and are not subject to 31 usc',
757:'1517. program reporting categories formatprogram reporting categoriesagency identifieravailability typebeginning poaending poasf 132 linereport cat no. main accountnote how the program',
758:'reporting categories relate to apportioned amounts in exhibit 120ds office of the secretary apportionment. when the report cat no has',
759:'a number between 1 100, the stub will be sent to the gtas system for use in budget execution reporting.',
760:'you may also include additional rows where the report cat no is blank. in this example, these rows serve as',
761:'subtotals. do not use program reporting categories that are identical to category b projects. the simple rule is that you',
762:'use two or more reporting categories for each cat b project. check with omb on whether you need to put',
763:'in projected, annual obligations. note also that the amounts in this column do not need to add to the total',
764:'amount on the apportioned lines. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsdepartment of governmentbureau: office of',
765:'the secretaryaccount: salaries and expenses 003041109 tafs: 08020xx20xx0137 iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc:',
766:'appropriation7,400,0007,400,0001130ba: disc: appropriations permanently reduced1,0001,0001840ba: mand: spending auth:antic colls, reimbs, other403,000403,0001920total budgetary resources avail disc. and mand.07,802,0007,802,00060011st quarter1,952,0001,952,00060022nd quarter1,950,0001,950,00060033rd quarter1,950,0001,950,00060044th',
767:'quarter1,825,0001,825,0006011prairie restoration fund125,000a1125,000a16190total budgetary resources available07,802,0007,802,000exhibit notes: 1 2 funds provided by public law xxxxxxper section 120.41, newly enacted appropriations',
768:'are automatically apportioned for a temporary period. if you choose to leave the previous approved column blank and were under',
769:'an automatic apportionments, then state so in an a footnote on line 6190 in in that column. fy 20xx apportionmentoneyear',
770:'appropriation—first apportionment for the current fiscal yearthis exhibit only reflects lines that contain values. for a full listing of all',
771:'lines, please see appendix f1. display the text of any footnotes in a separate tab in your excel file. identify',
772:'in the header the laws providing the budget authority. on the initial apportionment, this line entry represents the amount of',
773:'appropriations becoming available on or after october 1 of the fiscal year for which the apportionment is submitted. the inclusion',
774:'of estimates in determining the amounts available for apportionment does not authorize you to obligate amounts anticipated for the rest',
775:'of the year see section 145.6. this entry includes any funds not available for obligation pursuant to a specific provision',
776:'in law. identify the public law containing the restriction in a b footnote. 31 u.s.c 1512 and the impoundment control',
777:'act are not valid authorizing citations. the total amount on line 1920 must equal the total amount on line 6190.',
778:'leave the previous approved column blank on the first apportionment of the include an estimate of all amounts you anticipate',
779:'will become available under existing law in the fiscal year for which the schedule is submitted. do not include anticipated',
780:'unenacted supplemental appropriations and rescission proposals. if you leave previous approved column blank on initial apportionments but were under automatic',
781:'apportionments, then state so in an a footnote on line 6190 of the previous approved column. line noline splitline descriptionprevious',
782:'approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 080x1309iterno1last',
783:'approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward, oct 11,180,0001,180,000[line split = e for estimate]',
784:'[line split = a for actual balance] 1061unob bal: antic recov of prior year unpd and pd obl150,000150,0001100ba: disc: appropriation',
785:'25,000,00025,000,00017401ba: disc: spending auth:antic colls, reimbs, other300,000300,00017402ba: disc: spending auth:antic colls, reimbs, other100,000100,0001920total budgetary resources avail disc. and mand.026,730,00026,730,00060011st quarter120,000120,00060022nd',
786:'quarter120,000120,00060033rd quarter120,000120,00060044th quarter120,000120,0006011research12,800,00012,800,0006012development of products9,450,0009,450,0006170cy+14,000,000a24,000,000a26190total budgetary resources available026,730,00026,730,000exhibit notes: 1 2 funds provided by public law xxxxxxfy 20xx apportionmentnoyear appropriation—first',
787:'apportionment for the current fiscal yearper section 120.41, newly enacted appropriations are automatically apportioned for a temporary period. if you',
788:'choose to leave the previous approved column blank and were under an automatic apportionments, then state so in an a',
789:'footnote on line 6190 in in that column. this exhibit only reflects lines that contain values. for a full listing',
790:'of all lines, please see appendix f1. if the account must be apportioned before the actual unobligated balance is known,',
791:'enter an estimated amount on this line. type e in the line split column. if adjustments are subsequently required, submit',
792:'a reapportionment, except as provided in section 120.49. include only amounts expected to be received and to become available without',
793:'further congressional action. display the text of any footnotes in a separate tab in your excel file. use this line',
794:'to report expected cancellations or downward adjustments of prior year unpaid and paid obligations reported in prior years for unexpired',
795:'accounts. noyear and multiyear tafs can have apportioned amounts in future fiscal years category c. when using line 6170, provide',
796:'the future fiscal years. identify in the header the laws providing the budget authority. if you leave previous approved column',
797:'blank on initial apportionments but were under automatic apportionments, then state so in an a footnote on line 6190. line',
798:'noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d',
799:'003041109 tafs: 080x1309iterno2last approved apportionment: 9/10/cyrptcatnoreporting categoriesadjautyesadjustment authority provided1000deunob bal: brought forward, oct 11,298,000da[line split = de for estimated balances',
800:'of discretionary]1,610,0001,610,000[line split = da for actual balance of discretionary] 1061unob bal: antic recov of prior year unpd/pd obl150,000150,000150,0001100ba: disc:',
801:'appropriation 25,000,00025,000,00025,000,0001130ba: disc: appropriations permanently reduced200,000200,0001700ba: disc: spending auth: collected95,00095,00017401ba: disc: spending auth:antic colls, reimbs, other300,000205,000205,00017402ba: disc: spending auth:antic colls,',
802:'reimbs, other100,000100,000100,000 1920total budgetary resources avail disc. and mand.26,848,00026,960,00026,960,00060011st quarter120,000 120,000120,00036,00060022nd quarter120,000 120,000120,00060033rd quarter120,000 120,000120,00060044th quarter120,000 120,000120,0006011research16,800,00012,880,00012,880,0006012development of products9,568,0009,600,0009,600,0001,348,2506170cy +14,000,0004,000,0006190total',
803:'budgetary resources available26,848,00026,960,000a126,960,000a1exhibit notes: 1 2 3exhibit 130c illustrates the sf 133 for this account. noyear appropriation—reapportionmentfy 20xx apportionmentunless omb',
804:'determines otherwise, when amounts are automatically apportioned see section 120.50, and there is a subsequent need for reapportionment, reflect adjustments',
805:'previously made as automatic apportionments in the previous approved column. in such cases, footnote what changes were automatically apportioned. this',
806:'exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix f1. funds provided',
807:'by public law xxxxxxdisplay the text of any footnotes in a separate tab in your excel file. noyear and multiyear',
808:'tafs can have apportioned amounts in future fiscal years category c. when using line 6170, provide the future fiscal years.',
809:'on a reapportionment, this entry will include enacted appropriations, amounts certified by treasury warrant of indefinite appropriations, any enacted supplemental',
810:'appropriation, and any appropriated receipts in special and trust funds. see appendix f for applicable line numbers. if you need',
811:'to reapportion after final unobligated balances are determined, change the line split from e to a. for more information about',
812:'when a reapportionment is necessary, please see section 120.49. anticipated resources should be adjusted to actual resources on subsequent apportionments.',
813:'identify in the header the laws providing the budget authority. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo',
814:'obligationsagency: department of governmentbureau: office of the secretaryaccount: salaries and expenses 003041109 tafs: 08020xx20xx0137iterno1last approved apportionment: n/a, first request of',
815:'yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation24,000,000b124,000,000b11134ba: disc: appropriations precluded from obligation22,030,000b222,030,000b21740ba: disc: spending auth:antic colls, reimbs, other1,348,2601,348,260 1920total budgetary resources',
816:'avail disc. and mand.03,318,2603,318,26060011st quarter1,348,260a31,348,260a360022nd quarter0060033rd quarter0060044th quarter006011lump sum1,970,0001,970,0006190total budgetary resources available03,318,2603,318,260exhibit notes: 1 2 oneyear appropriations under continuing resolution',
817:'cr fy 20xx apportionmentgenerally, the omb cr bulletin will automatically apportion funds made available by a cr without requiring you',
818:'to submit an accountspecitic apportionment request see section 123.3, 120.59. however, you may submit, or omb may require you to',
819:'submit a request. this exhibit only reflects lines that contain values. for a full listing of all lines, please see',
820:'appendix f1. funds provided by public law xxxxxxdisplay the text of any footnotes in a separate tab in your excel',
821:'file. identify in the header the laws providing the budget authority. if a cr is extended multiple times, include the',
822:'citation of first cr as amended not the subsequent amendments. however, if a new, separate cr is passed e.g. after',
823:'a lapse in appropriations, cite the new cr as well as the first cr. note that funds made available by',
824:'the continuing resolution $24,000,000 $22,030,000 are all apportioned as lump sum by the omb shortterm cr apportionment bulletin. you can',
825:'either show the lumpsum amount in cat b as shown on line 6011 or if you typically apportion cat a,',
826:'the entire lumpsum amount in the first quarter line 6001. if the short term cr gets extended and enacted in',
827:'a subsequent quarter, you would reflect the additive amount as lumpsum in the quarter current at that time. for a',
828:'shortterm cr, show the amount of ba that is currently not provided under the given time period of the cr',
829:'as a negative on line 1134 for special or trust fund tafs, you must use line 1135. see section 123.2',
830:'for guidance. even though a shortterm cr is for part of a fiscal year, you still show the total annualized',
831:'level i.e., rate for operations provided by the cr on line 1100 not the prorata share apportioned for the time',
832:'period of the cr. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of',
833:'the secretaryaccount: r & d 003041109 tafs: 080x1200iterno2last approved apportionment: 9/10/cy11/30/2018rptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward, oct 150,689,324da[line split',
834:'= de for estimate of discretionary balances]60,000,00060,000,000[line split = da for actual discretionary balances] 1100ba: disc: appropriation 24,000,00024,000,0001134ba: disc: appropriations',
835:'precluded from obligation22,030,00022,030,0001700ba: disc: spending auth: collected1,5001,50017401ba: disc: spending auth:antic colls, reimbs, other1,000,7601,000,2601,000,26017402ba: disc: spending auth:antic colls, reimbs, other349,000348,000348,000 1920total',
836:'budgetary resources avail disc. and mand.52,039,08463,319,76063,319,76060011st quarter13,009,771 22,320,44722,320,44760022nd quarter13,009,771 13,009,77113,009,77160033rd quarter13,009,771 13,009,77113,009,77160044th quarter13,009,771 13,009,77113,009,7716011lump sum1,970,0001,970,0001,425,5556190total budgetary resources available52,039,084a163,319,76063,319,760footnote a1: in',
837:'addition to the amounts apportioned above, this account also received funds pursuant to public law xxxxxx as automatically apportioned via',
838:'omb bulletin xxxx. exhibit notes: 1 2 3 appropriations and unobligated balances under a continuing resolution cr you must submit',
839:'a reapportionment request showing the final determination of unobligated balances to omb as soon as it becomes known unless the',
840:'amount is automatically apportioned by section 120.49. if you need to submit a reapportionment post october 1 and you do',
841:'not reflect the amounts automatically apportioned by the omb cr bulletin, then you must footnote the apportionment accordingly see section',
842:'123.18. generally, the omb cr bulletin will automatically apportion funds made available by a cr without requiring you to submit',
843:'an accountspecific apportionment request see section 123.3, 120.59. however, you may submit, or omb may require you to submit a',
844:'request. fy 20xx apportionmentthis exhibit only reflects lines that contain values. for a full listing of all lines, please see',
845:'appendix f1. funds provided by public law xxxxxxidentify in the header the laws providing the budget authority. if you need',
846:'to reapportion after final unobligated balances are determined, change the line split from e to a. for more information about',
847:'when a reapportionment is necessary, please see section 120.49. for a shortterm cr, show the amount of ba that is',
848:'currently not provided under the given time period of the cr as a negative on line 1134 for special or',
849:'trust fund tafs, you must use line 1135. see section 123.2 for guidance. even though a shortterm cr is for',
850:'part of a fiscal year, you still show the total annualized level e.g., rate for operations provided by the cr',
851:'on line 1100 not the prorata share apportioned for the time period of the cr. change the line split from',
852:'de to da when the final determination of unobligated balances is reported. if the amount on this line does not',
853:'agree with the amounts: a reported on the final sf 133 of the preceding year; b reported to the treasury',
854:'for inclusion in thetreasury combined statement appendix; or c presented in the budget appendix as a past year actual amount,',
855:'footnote line 1000 to explain the difference. lines 1700 and 1740, as well as the memorandum entry on obligations, should',
856:'reflect the amount shown on the latest sf133 if more recent figures are not available. the period covered by such',
857:'amounts should be indicated in a footnote and the memo obligations column. amounts in the previous approved column are amounts',
858:'from the initial apportionment approved before october 1 of the applicable fy. agency requested/omb approved reapportionment of the increased unobligated',
859:'balances +$9,310,676 in the first quarter. if the request/approval was in the second quarter, increase would have to show on',
860:'line 6002 since omb can never reapportion a past period. the cr lump sum can be apportioned as either cat',
861:'a or cat b depending on agency need. please see section 123.4 for more information. line noline splitline descriptionprevious approvedprev',
862:'footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 080x1200iterno2last approved',
863:'apportionment: 9/10/cyrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward, oct 160,000,000da[line split = de for estimates of discretionary balances]46,000,00046,000,000[line split =',
864:'da for actual discretionary balances] 1100ba: disc: appropriation 24,000,00025,000,00025,000,0001134ba: disc: appropriations precluded from obligation22,030,000b1001700ba: disc: spending auth: collected1,5002,0002,00017401ba: disc: spending',
865:'auth:antic colls, reimbs, other1,000,2601,000,2601,000,26017402ba: disc: spending auth:antic colls, reimbs, other348,000178,000178,000 1920total budgetary resources avail disc. and mand.63,319,76072,180,26072,180,26060011st quarter22,320,44722,320,44722,320,44760022nd quarter13,009,7716,009,7716,009,77160033rd quarter13,009,7716,009,7716,009,77160044th',
866:'quarter13,009,77113,009,77113,009,7716011lump sum1,970,00024,830,50024,830,5006190total budgetary resources available63,319,76072,180,26072,180,260footnote b1: amount on line 1134 has been adjusted pursuant to omb bulletin xxxx and a11',
867:'section 120.41. exhibit notes: 1 2 3see section 120.60 for additional detail on what to show in the previous approved',
868:'column post cr. consult your rmo for b1 footnote language if you received an accountspecific apportionment during the shortterm cr.',
869:'apportionment following a continuing resolution cr noyear tafs fy 20xx apportionmentthis exhibit only reflects lines that contain values. for a',
870:'full listing of all lines, please see appendix f1. funds provided by public law xxxxxxidentify in the header the laws',
871:'providing the budget authority. note: you can choose to reference public law number of the cr or both the cr',
872:'and any appropriation laws. scenario 1 category b lumpsum: if you choose to lumpsum cat b amounts automatically apportioned pursuant',
873:'to the omb cr bulletin and a11 section 120.41, it will all show on line 6011. scenario 2 category a',
874:'lumpsum: if you choose to record amounts automatically apportioned pursuant to the omb cr bulletin as cat a, you show',
875:'the amounts from the bulletin all in 1st quarter, line 6001. scenario 3if the short term cr is extended, the',
876:'lumpsum from the bulletin will be shown as follows: cat b: additive to line 6011cat a: in the quarter current',
877:'at the time of the enactment of the cr extensions e.g., if extended in the second quarter, automatically apportioned amounts',
878:'are shown in the second quarter, line 6002. see section 120.55post shortterm cr: adjust line 1134 in the previous approved',
879:'column to reflect the automatically apportioned amounts from both the bulletin and a11 section 120.41 and reflect it in the',
880:'manner described in scenario 3. requirement for line 1134 or line 1135 for special or trust fund tafssee footnote language',
881:'below. in the previous approved column, line 1100 is equal to the rate for operations from the shortterm cr, not',
882:'the note: this exhibit reflects the cumulative amounts from the initial apportionment budgetary resources not determined by the current action',
883:'of the congress, section 120.23 approved prior to october 1 and the automatic apportionments provided by the omb cr bulletin',
884:'and section 120.41. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the',
885:'secretaryaccount: r & d 003041109 tafs: 080201920191200iterno2last approved apportionment: 9/10/cyrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 24,000,00025,000,00025,000,0001134ba: disc: appropriations precluded from',
886:'obligation10,504,200b100 1920total budgetary resources avail disc. and mand.13,495,80025,000,00025,000,00060011st quarter7,036,8007,036,8007,036,80060022nd quarter4,404,0004,404,0004,404,00060033rd quarter2,055,0007,806,7007,806,70060044th quarter5,752,5005,752,5006190total budgetary resources available13,495,80025,000,00025,000,000footnote b1: amount on line 1134',
887:'has been adjusted pursuant to omb bulletin xxxx and a11 section 120.41. exhibit notes: 1 2 3see section 120.60 for',
888:'additional detail on what to show in the previous approved column post cr. apportionment following a continuing resolution cr annual',
889:'tafs, category a fy 20xx apportionmentfunds provided by public law xxxxxxthis exhibit only reflects lines that contain values. for a',
890:'full listing of all lines, please see appendix f1. consult your rmo is you received an accountspecific written apportionment during',
891:'the shortterm cr for b1 footnote language. identify in the header the laws providing the budget authority. note: you can',
892:'choose to reference public law number of the cr or both the cr and any appropriation laws. scenario category a',
893:'lumpsum in 1st quarter: if you choose to record amounts automatically apportioned pursuant to the omb cr bulletin as cat',
894:'a, you show the amounts from the bulletin all in 1st quarter, line 6001. assume that the cr is through',
895:'january 15th and that 29.32% of the rate for operations is automatically apportioned. scenario: cr is extended in the 2nd',
896:'quarterassume the cr is extended on january 7th 2nd quarter and runs through march 23rd. an additional 18.35% of the',
897:'rate for operations is automatically apportioned in the 2nd quarter as a lumpsum. scenario: fullyear bill is enacted in the',
898:'3rd quarter, application of a11 section 120.41: post shortterm cr: adjust line 1134 in the previous approved column to reflect',
899:'the automatically apportioned amounts from both the omb bulletin and a11 section 120.41 and reflect it in the manner described',
900:'in scenario above. assume the fullyear bill is enacted on march 21st third quarter and put the amount apportioned from',
901:'a11 section 120.41 in the third quarter lumpsum. requirement for line 1134 or line 1135 for special or trust fundssee',
902:'footnote language below. in the previous approved column, line 1100 is equal to the rate for operations from the shortterm',
903:'cr, not the enacted fullyear appropriation. note: this exhibit reflects the automatic apportionments provided by the omb cr bulletin and',
904:'section 120.41. see note 4 below for special and/or trust fund tafs. note: since fullyear appropriations were in the third',
905:'quarter, you must keep amounts apportioned in first and second quarters the same see section 120.55. in agency request/omb action',
906:'columns line 1100 reflects the full year enacted appropriation line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency:',
907:'department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 080x4321iterno2last approved apportionment: 9/10/cyrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal:',
908:'brought forward, oct 183,584,884da[line split = de for estimate of discretionary balances]83,583,73883,583,738[line split = da for actual discretionary balances] 1023unob',
909:'bal: applied to repay debt20,756,80020,756,80020,756,8001100ba: disc: appropriation 4,100,0004,100,0004,100,00017001ba: disc: spending auth: collected8,000,0008,000,00017002ba: disc: spending auth: collected8,189,5008,189,5001740ba: disc: spending auth:antic colls,',
910:'reimbs, other69,806,30054,616,80054,616,8001920total budgetary resources avail disc. and mand.136,734,384137,733,238137,733,23860011st quarter550,000 550,000550,0001,965,42560022nd quarter650,000 650,000650,00060033rd quarter625,000 625,000625,00060044th quarter609,600 609,600609,6006011management services23,202,00023,202,00023,202,0006,190,6256012sales program11,834,00011,834,00011,834,0002,012,7906013power program20,980,60020,980,60020,980,6005,125,6306182unapportioned balance',
911:'of revolving fund7828318479,282,038a179,282,038a16190total budgetary resources available136,734,384137,733,238137,733,238exhibit notes: 1 2 3 line 1023 includes estimates for the year of repayments of',
912:'principal. 4exhibit 130e illustrates the sf 133 for this account. for revolving funds with indefinite borrowing authority : line 1740',
913:'includes any credits or payments anticipated to be received. if you dont know the amount of the unobligated balance brought',
914:'forward at the time you must submit an apportionment request for an account, show an estimated amount on line 1000,',
915:'and submit a reapportionment form if adjustments are required, except as specified in section 120.49. this exhibit only reflects lines',
916:'that contain values. for a full listing of all lines, please see appendix f1. public enterprise revolving or intragovernmental revolving',
917:'fund reapportionmentfy 20xx apportionment funds provided by public law xxxxxxdisplay the text of any footnotes in a separate tab in',
918:'your excel file. change the line split from de to da whenever you reapportion after the final determination of unobligated',
919:'balance. identify in the header the laws providing the budget authority. note: for cat a you fill in the memo',
920:'obligations in the quarter in which the obligations were incurred line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo',
921:'obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003048109 tafs: 08020xx20xx8004iterno2last approved apportionment: 9/10/cyrptcatnoreporting categoriesadjautnoadjustment authority provided1201ba:',
922:'mand: appropriation special or trust fund9,000,0009,000,000b19,000,000b11920total budgetary resources avail disc. and mand.9,000,0009,000,0009,000,0006011management services1,500,0001,500,0001,500,000500,0006012sales program7,500,0007,500,0007,500,0002,003,4566190total budgetary resources available9,000,0009,000,0009,000,000exhibit notes: 1 trust',
923:'fund limitationfy 20xx apportionmentthis exhibit only reflects lines that contain values. for a full listing of all lines, please see',
924:'appendix f1. funds provided by public law n/ainclude reference to laws that establish the limitation authority in a footnote. display',
925:'the text of any footnotes in a separate tab in your excel file. line noline splitline descriptionprevious approvedprev footnoteagency requestagency',
926:'footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 080x4321iterno2last approved apportionment: 9/10/cyrptcatnoreporting',
927:'categoriesadjautnoadjustment authority provided1000deunob bal: brought forward, oct 11,180,000 daunob bal: brought forward, oct 1410,000 410,000 [line split = de for',
928:'estimate of discretionary balances] [line split = da for actual discretionary balances] 1021unob bal: recov of prior year unpd obl150,000',
929:'150,000 150,000 1700ba: disc: spending auth: collected86,000 86,000 1701ba: disc: spending auth: chng uncoll pymts fed src9,000 9,000 1740ba: disc:',
930:'spending auth:antic colls, reimbs, other400,000 145,000 b1145,000 b11920total budgetary resources avail disc. and mand.1,730,000800,000800,00060011st quarter432,500432,500432,500250,00060022nd quarter432,50032,50032,50060033rd quarter432,500200,000200,00060044th quarter432,500200,000200,0006190total budgetary resources',
931:'available1,730,000800,000800,000exhibit notes: 1 2apportionments previously established are not subject to change after the close of the period for which the',
932:'apportionment is made section 120.54. negative amount due to reduced unobligated balancefy 20xx apportionmentthis exhibit only reflects lines that contain',
933:'values. for a full listing of all lines, please see appendix f1. funds provided by public law n/awhen you need',
934:'to reduce the cumulative amount apportioned through the current period, revise the amount apportioned for the current period to a',
935:'negative amount. assuming that 1st quarter obligations were $250,000 in this example, then the 2nd quarter apportioned amount would be',
936:'$150,000 432,500 apportioned less 250,000 obligated plus 32,500 apportioned. current years apportionment: line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb',
937:'actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 8020xx20xx+14321iterno1last approved apportionment: n/a, first',
938:'request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation100,000 100,000 1920total budgetary resources avail disc. and mand.0100,000100,00060011st quarter12,50012,50060022nd quarter12,50012,50060033rd quarter12,50012,50060044th quarter12,50012,5006170fy',
939:'20xx+150,00050,0006190total budgetary resources available0100,000100,000next years apportionment: line noline splitbureau/ account title / cat b stub / line splitprevious approvedprev footnoteagency',
940:'requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 804321 20xx/20xx+1iterno1last approved',
941:'apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000daunob bal: brought forward, oct 152,000 52,000 [line split = de for',
942:'estimate of discretionary balances] [line split = da for actual discretionary balances] 1061anticipated recoveries of prior year unpaid and paid',
943:'obligations5,000 5,000 1920total budgetary resources avail disc. and mand.057,00057,00060011st quarter13,00013,00060022nd quarter13,00013,00060033rd quarter13,00013,00060044th quarter18,00018,0006190total budgetary resources available057,00057,000exhibit notes: 1 2apportionments previously',
944:'established are not subject to change after the close of the period for which the apportionment is made section 120.54.',
945:'apportionments in future fiscal years for multiyear accounts category c fy 20xx apportionmentfunds provided by public law n/athis exhibit only',
946:'reflects lines that contain values. for a full listing of all lines, please see appendix f1. fy 20xx+1 apportionmentfunds provided',
947:'by public law n/athe planned use of appropriations in year 1. includes the full amount appropriatedthe planned use of appropriations',
948:'in year 2 assuming theres no programmatic need in first year. the planned use of appropriations in year 2. includes',
949:'the $50,000 planned to be obligated in year 2 plus $2,000 not obligated in year 1. identify in the header',
950:'the laws providing the budget authority. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau:',
951:'office of the secretaryaccount: r & d 003048109 tafs: 080x8004iterno2last approved apportionment: 9/10/cyrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 90,00090,0001138ba: disc:',
952:'approps applied to liq contract auth90,00090,0001600ba: mand: contract authority 100,000100,000100,0001622ba: mand: contract auth: precluded from ob lim10,00010,0001920total budgetary resources avail',
953:'disc. and mand.100,00090,00090,00060011st quarter25,000 25,00025,00060022nd quarter25,000 20,00020,00060033rd quarter25,000 25,00025,00060044th quarter25,000 20,000a120,0006190total budgetary resources available100,00090,00090,000exhibit notes: 1 2 3 this example',
954:'assumes that the authorizing legislation provides $100,000 in contract authority that was apportioned in the initial apportionment for the year.',
955:'subsequently, the appropriation act provided $90,000 in an appropriation to liquidate contract authority and limited obligations from the contract authority',
956:'to $90,000. this exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix',
957:'f1. trust fund with contract authority, appropriation to liquidate contract authority, and obligation limitationfy 2011 apportionmentthis example assumes that the',
958:'contract authority that cannot be obligated is available to be obligated in the succeeding fiscal year. this is an obligation',
959:'limitation. funds provided by public law n/adisplay the text of any footnotes in a separate tab in your excel file.',
960:'the appropriation to liquidate contract authority is included on line 1100 and is subtracted on line 1138 because it cannot',
961:'be used to make new obligations. identify in the header the laws providing the budget authority. line noline splitline descriptionprevious',
962:'approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003048109 tafs: 080x8004iterno1last',
963:'approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1201ba: mand: appropriation special or trust fund30,00030,0001234ba: mand: appropriations precluded from',
964:'obligation70,00070,0001250ba: mand: anticipated appropriation160,000160,0001920total budgetary resources avail disc. and mand.120,000120,0006011payment of benefits120,000a1120,0006190total budgetary resources available120,000120,000exhibit notes: 1 2 3 trust',
965:'fund or special fund with collections precluded from obligationfy 20xx apportionmentsee exhibit 130j for a display of the treatment of',
966:'this account on the sf 133 during the year and on september 30. this exhibit only reflects lines that contain',
967:'values. for a full listing of all lines, please appendix f1. this example assumes that the authorizing legislation makes all',
968:'receipts available until expended. however, the same law permits obligations only for benefits. the estimate of benefits to be paid',
969:'is less than the current receipts. in this case, include all estimated current receipts on line 1250 include actual collections',
970:'on line 1201. include, as a negative, the amount not needed to cover current obligations on line 1234. do not',
971:'include prior year collections that are not needed to incur current obligations on the apportionment or the sf 133. funds',
972:'provided by public law n/adisplay the text of any footnotes in a separate tab in your excel file. in this',
973:'example, the amount on line 1201 equals one quarter of the estimated annual obligations. this amount is derived from prior',
974:'year collections and is used to fund obligations and outlays until current year collections are received. the amount on line',
975:'1234 equals the excess of current year receipts over the anticipated obligations $40 thousand plus the amount on line 1201',
976:'$30 thousand. identify in the header the laws providing the budget authority. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb',
977:'actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041309 tafs: 080x1309iterno1last approved apportionment: n/a, first',
978:'request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 10,000,00010,000,0001151c1ba: disc: anticipated nonexpenditure transfers of approps to 019080x13091,000,0001,000,0001151c2ba: disc: anticipated nonexpenditure',
979:'transfers of approps to 020080x13092,000,0002,000,0001151c1ba: disc: anticipated nonexpenditure transfers of approps from 080x13091,000,0001,000,0001151c2ba: disc: anticipated nonexpenditure transfers of approps from0',
980:'80x13092,000,0002,000,0001920total budgetary resources avail disc. and mand.10,000,00010,000,0006011program a5,500,0005,500,0006012program b2,000,0002,000,0006013program c2,500,0002,500,0006190total budgetary resources available10,000,00010,000,000exhibit notes: 1 allocation transfer apportionment format, apportioning',
981:'programsthis exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix f1. fy',
982:'20xx apportionmentfunds provided by public law n/athe budgetary resources section reflects the accounting steps of both the parent an the',
983:'children. the net effect is to show the resources available for obligation for the entire tafs. note: in order for',
984:'the transfers to crosswalk correctly in the sf 133 and presidents budget, please ensure that both the parent and child',
985:'use the appropriate ussgl for allocation transfers https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department',
986:'of governmentbureau: office of the secretaryaccount: r & d 003041309 tafs: 080x1309 iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting',
987:'categoriesadjautnoadjustment authority provided1000punob bal: brought forward, oct 1 parent, 080x1309750,000750,0001000c1unob bal: brought forward, oct 1 child, 019080x1309500,000500,0001100ba: disc: appropriation 10,000,00010,000,0001151c1ba:',
988:'disc: anticipated nonexpenditure transfers of approps to 019080x13091,000,0001,000,0001151c2ba: disc: anticipated nonexpenditure transfers of approps to 012080x13092,000,0002,000,0001151pba: disc: anticipated nonexpenditure transfers',
989:'of approps from 080x13091,000,0001,000,0001151pba: disc: anticipated nonexpenditure transfers of approps from 080x13092,000,0002,000,0001920total budgetary resources avail disc. and mand.11,250,00011,250,0006111parent 1st quarter3,750,0003,750,0006112state',
990:'fa 019080x1309 1st quarter1,000,0001,000,0006113agric. 012080x1309 1st quarter500,000500,0006124parent 2nd quarter4,000,0004,000,0006125state fa 019080x1309 2nd quarter500,000500,0006126agric. 012080x1309 2nd quarter1,500,0001,500,0006190total budgetary resources available11,250,00011,250,000exhibit notes:',
991:'1this exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix f1. allocation',
992:'transfer apportionment format, apportioning parent and childfunds provided by public law n/afy 20xx apportionmentidentify in the header the laws providing',
993:'the budget authority. the budgetary resources section reflects the accounting steps of both the parent an the children. the net',
994:'effect is to show the resources available for obligation for the entre tafs. note: in order for the transfers to',
995:'crosswalk correctly in the sf 133 and presidents budget, please ensure that both the parent and child use the appropriate',
996:'ussgl for allocation transfers https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html. please note that in this scenario the parent apportions both the parent and the children',
997:'019080x1309, 012 080x1309 and separately identifies the children in the application of budgetary resources section. an apportionment for a parent/child',
998:'does not have to separately identify the children in the application of budgetary resources section of the apportionment e.g., ppa',
999:'could be apportioned as separate category b lines. in the application of budgetary resources section of the apportionment only cat',
1000:'ab is shown. same concept applies to using separate cat b lines to reflect parent and child apportioned amounts separately.',
1001:'line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state affairsbureau: office of the comptrolleraccount: r',
1002:'& d 003041309 tafs: 0190801309 /xiterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000unob bal: brought forward, oct',
1003:'1500,000500,0001151ba: disc: anticipated nonexpenditure transfers of approps from 080x130912,000,000b112,000,000b11920total budgetary resources avail disc. and mand.12,500,00012,500,0006011country a activities3,000,0003,000,0006012country b activities1,500,0001,500,0006014country c',
1004:'activities3,500,0003,500,0006170unallocated activities available cy+14,500,000a14,500,000a16190total budgetary resources available12,500,00012,500,000exhibit notes: 1 allocation transfer apportionment format, child onlyfy 20xx apportionmentfunds provided by public',
1005:'law n/athis exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix f1.',
1006:'b1 footnote: allocation transfer from parent agency, department of government. identify in the header the laws providing the budget authority.',
1007:'for a few allocation arrangements, the parent has delegated the apportionment responsibility to its children. note: in order for the',
1008:'transfers to crosswalk correctly in the sf 133 and presidents budget, please ensure that both the parent and child use',
1009:'the appropriate ussgl for allocation transfers https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of',
1010:'governmentbureau: office of the secretaryaccount: r & d 003041309 tafs: 080x1309iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority',
1011:'provided1000unob bal: brought forward, oct 1750,000750,0001100ba: disc: appropriation 10,000,00010,000,0001151ba: disc: anticipated nonexpenditure transfers of approps to other accounts3,000,0003,000,0001920total budgetary resources',
1012:'avail disc. and mand.7,750,0007,750,00060011st quarter3,750,0003,750,00060022nd quarter4,000,0004,000,0006190total budgetary resources available7,750,0007,750,000exhibit notes: 1this exhibit only reflects lines that contain values. for a',
1013:'full listing of all lines, please see appendix f1. allocation transfer apportionment format, parent onlyfy 20xx apportionmentfunds provided by public',
1014:'law n/aidentify in the header the laws providing the budget authority. the budgetary presentation reflects the accounting steps for the',
1015:'parent only so the net effect is to show the resources available for obligation for the parent. note: in order',
1016:'for the transfers to crosswalk correctly in the sf 133 and presidents budget, please ensure that both the parent and',
1017:'child use the appropriate ussgl for allocation transfers https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency:',
1018:'department of governmentbureau: office of the secretaryaccount: research and development 003000001 treas account: research and developmenttafs: 099x0001iterno2last approved apportionment: 20xx0910rptcatnoreporting',
1019:'categoriesadjautnoadjustment authority providedbudgetary resources1000dediscretionary estimated unob bal: brought forward, oct 13,000,0001000dadiscretionary actual unob bal: brought forward, oct 13,100,0003,100,0001000memandatory estimated unob',
1020:'bal: brought forward, oct 12,400,0001000mamandatory actual unob bal: brought forward, oct 12,500,0002,500,0001700ba: disc: spending auth: collected700,000700,0001740ba: disc: spending auth:antic colls,',
1021:'reimbs, other2,700,0002,000,0002,000,0001800ba: mand: spending auth: collected500,000500,0001802seqba: mand: spending auth: previously unavailable140,000b1140,000b1140,000b11823seqba: mand: spending auth: new\unob bal temp reduced210,000210,000210,0001840ba: mand: spending',
1022:'auth:antic colls, reimbs, other3,000,0002,500,0002,500,0001920total budgetary resources avail disc. and mand.11,030,00011,230,00011,230,000application of budgetary resources6011development6,066,5006,176,5006,176,5006011research4,963,5005,053,5005,053,5006190total budgetary resources available11,030,00011,230,00011,230,000exhibit notes: 1 sequester apportionmentthis',
1023:'exhibit only reflects lines that contain values. for a full listing of all lines, please see appendix f1. amountssequestered in',
1024:'the previous year that have been determined to be available in the current year popup amounts sequestered in the current',
1025:'year initial apportionment for total appropriation: line noline splitbureau/ account title / cat b stub / line splitprevious approvedprev footnoteagency',
1026:'requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 08020xx20xx4321iterno1last approved apportionment:',
1027:'n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation100,000,000100,000,0001151ba: disc: anticipated nonexpenditure transfers of appropriations10,000,00010,000,0001920total budgetary resources avail disc.',
1028:'and mand.090,000,00090,000,00060011st quarter25,000,00025,000,00060022nd quarter15,000,00015,000,00060033rd quarter25,000,00025,000,00060044th quarter25,000,00025,000,0006190total budgetary resources available090,000,00090,000,000initial apportionment for different period of availability: line noline splitline descriptionprevious approvedprev',
1029:'footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r & d 003041109 tafs: 080x4321iterno1last approved',
1030:'apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1151ba: disc: anticipated nonexpenditure transfers of appropriations10,000,00010,000,0001920total budgetary resources avail disc. and',
1031:'mand.010,000,00010,000,00060022nd quarter5,000,0005,000,00060033rd quarter5,000,0005,000,0006190total budgetary resources available010,000,00010,000,000exhibit notes: 1 2 this exhibit only reflects lines that contain values. for a full',
1032:'listing of all lines, please see appendix f1. see section 3 of appendix f for additional guidance. appropriations with different',
1033:'periods of availability executed by nonexpenditure transferfy 20xx apportionmentfunds provided by public law n/afy 20xx apportionmentfunds provided by public law',
1034:'n/aline 1100 should match the total appropriation, including the amount provided for the different tafs. if $10m is not needed',
1035:'in the extended/different tafs, submit a reapportionment request to transfer the funds back to the original tafs using lines 1151/1120.',
1036:'a reapportionment will also be needed for the original tafs. identify in the header the laws providing the budget authority.',
1037:'a nonexpenditure transfer document must be processed to move funds to the different tafs specified in the language. this scenario',
1038:'reflects how to apportion accounts where the appropriation is available for one year or for a fixed amount of time',
1039:'and the law permits not to exceed, up to, or no more than a specific amount to be available for',
1040:'a longer period of time or until expended. example: for necessary expenses of xxx, $100 million, of which not to',
1041:'exceed $10 million may be available until expended for the acquisition of xxx apportionment of rescinded amounts as of september',
1042:'30thline noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r &',
1043:'d 003041109 tafs: 08020xx20xx4321iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation900,000900,0001130ba: disc: appropriations permanently reduced100,000100,0001920total',
1044:'budgetary resources avail disc. and mand.0800,000800,00060011st quarter225,000225,00060022nd quarter225,000225,00060033rd quarter225,000225,00060044th quarter125,000125,0006190total budgetary resources available0800,000800,000apportionment of the rescinded amount that is reappropriated',
1045:'as of september 30thline noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the',
1046:'secretaryaccount: r & d 003041109 tafs: 08020xx20xx4321iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation100,000 100,000',
1047:'1920total budgetary resources avail disc. and mand.0100,000100,00060011st quarter100,000100,0006190total budgetary resources available0100,000100,000exhibit notes: 1this exhibit only reflects lines that contain values.',
1048:'for a full listing of all lines, please see appendix f1. rescissions and reappropriations of unobligated balances as of september',
1049:'30thfy 20xx apportionmentfunds provided by public law n/afy 20xx+1 apportionmentfunds provided by public law n/aamount of unobligated balances as of',
1050:'september 30thamount of the rescinded unobligated balances that is reappropriatedidentify in the header the laws providing the budget authority. this',
1051:'scenario reflects how to apportion tafs with language that rescinds unobligated balances as of september 30th and reappropriates them to',
1052:'be available for anadditional fiscal year. this language may also have a provision that if enacted after september 30th the',
1053:'language shall apply as if it were in effect on september 30th. example: the remaining unobligated balances as of september',
1054:'30 xxxx, from amounts made available for the office of the secretary, r&d account, are hereby permanently rescinded and an',
1055:'amount of additional new budget authority equivalent to the amount rescinded is hereby appropriated on september 30 xxxx to remain',
1056:'available until september 30 xxxx+1, line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state affairsbureau:',
1057:'office of the comptrolleraccount: r & d 003041309 tafs: 019080x1309iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba:',
1058:'disc: appropriation 65,000,00065,000,00065,000,00001134ba: disc: appropriations precluded from obligation43,452,500001153ba: disc: antic redc to apprp by offst coll/recpt61,000,00061,000,00001740ba: disc: spending auth: antic',
1059:'colls, reimbs, other61,000,00061,000,00001920total budgetary resources avail disc. and mand.21,547,50065,000,00065,000,00060011st quarter21,547,50021,547,50021,547,50060022nd quarter10,952,50010,952,50060033rd quarter16,250,00016,250,00060044th quarter16,250,00016,250,0006190total budgetary resources available21,547,50065,000,00065,000,000exhibit notes: 1 2for additional',
1060:'guidance on how to capture the latest budget execution data, see a11 exhibit 130j. initial apportionment of an appropriation reduced',
1061:'by offsetting collections and receiptsfy 20xx apportionmentfunds provided by public law n/athis exhibit only reflects lines that contain values. for',
1062:'a full listing of all lines, please see appendix f1. identify in the header the laws providing the budget authority.',
1063:'on the reapportionment after enactment of a full year appropriation, the amount appropriated $65m is reduced on line 1153 by',
1064:'the amount of estimated offsetting collections on line 1740 so as to result in an estimated general fund appropriation of',
1065:'$4m. reapportionments should reflect amounts on lines 1100, 1137, 1153, 1700, and 1740 of the latest sf 133. sample appropriations',
1066:'language: for expenses necessary for the , $65,000,000, to remain available until expended: provided, that the sum herein appropriated from',
1067:'the general fund shall be reduced as such offsetting collections are received during fiscal year 20xx, so as to result',
1068:'in a final fiscal year 20xx appropriation from the general fund estimated at $4,000,000. for the previously approved column, assume',
1069:'the account received an automatic apportionment during a cr that was in effect through december 30 and the account also',
1070:'received an automatic 30day apportionment pursuant to section 120.41 of a11 on december 30, and both current and prior year',
1071:'enacted language is the same. the prorata share of the up front appropriation is $16,204,500 91 days / 365 days',
1072:'= 24.93%, 24.93% of $65,000,000 = $16,204,500 and the automatic 30day apportionment is $5,343,000 30 days / 365 days =',
1073:'8.22%, 8.22% of $65,000,000 = $5,343,000. line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state',
1074:'affairsbureau: office of the comptrolleraccount: r & d 003041309 tafs: 019080x1309iterno1last approved apportionment: n/a, first request of yearrptcatnoreporting categoriesadjautnoadjustment authority',
1075:'provided1100ba: disc: appropriation 8,000,0008,000,0008,000,0001134ba: disc: appropriations precluded from obligation5,282,4005,282,4005,282,4001153ba: disc: antic redc to apprp by offst coll/recpt001740ba: disc: spending auth:',
1076:'antic colls, reimbs, other1,000,0001,000,0001920total budgetary resources avail disc. and mand.2,717,6003,717,6003,717,60060011st quarter2,717,6002,717,6002,717,60060022nd quarter1,000,0001,000,00060033rd quarter060044th quarter06190total budgetary resources available2,717,6003,717,6003,717,600exhibit notes: 1 2',
1077:'3the previous approved column reflects an automatic apportionment of 25% of the prorata share plus an estimated $2 million in',
1078:'excess fees collected during the cr period. 4the fullyear bill was enacted after the first quarter and language did not',
1079:'change. for additional guidance on how to capture the latest budget execution data, see a11 exhibit 130j. apportionment of an',
1080:'appropriation reduced by offsetting collections and receipts during cr period to invoke term and condition of the cr section 123.10',
1081:'fy 20xx apportionmentfunds provided by public law n/athis exhibit only reflects lines that contain values. for a full listing of',
1082:'all lines, please see appendix f1. identify in the header the laws providing the budget authority. sample appropriations language: for',
1083:'expenses necessary expensesto carry out , $8,000,000, to remain available until expended: provided, that the sum herein appropriated from the',
1084:'general fund shall be reduced as such offsetting collections under such section xxx are received during fiscal year 20xx, so',
1085:'as to result in a final fiscal year 20xx appropriation from the general fund estimated at not more than $0:',
1086:'providedfurther, that to the extent such offsetting collectionss received in fiscal year xxxx exceed $8,000,000, those execess amounts shall remain',
1087:'available until expended for the previously approved column, assume the account received an automatic apportionment during a cr lasting through',
1088:'february 1st 124 days / 365 days = 33.97%. pursuant to the guidance in a11 section 123.10, agency came in',
1089:'for an accountspecific apportionment in january for an expected $1 million to be collected above the $8 million in statutue.',