Authorizing Statute

CIRCULAR NO. A–11
PREPARATION, SUBMISSION, AND
EXECUTION OF THE BUDGET

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
WASHINGTON, D. C. 20503

July 10, 2020
0MB CIRCULAR NO. A-l 1

REVISED
Transmittal Memorandum No. 94

TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS
SUBJECT: Preparing, Submitting, and Executing the Budget
0MB Circular No. A-l 1 provides guidance on preparing the FY 2022 Budget and
instructions on budget execution.
Most of the changes in this update are technical revisions and clarifications, and the
policy requirements are largely unchanged. The summary of changes to the Circular highlights
the changes made since last year. This Circular supersedes all previous versions.

\J
Russell T. Vought
Acting Director

Enclosure

TABLE OF CONTENTS
Title

Sec./Ex. No.

Guide to the Circular......................................................................................................
Summary of Changes .....................................................................................................

Page
xxiii
xxvii

PART 1—GENERAL INFORMATION
Section 10—Overview of the budget process
What is the budget? ..........................................................................................
What is the legal requirement to prepare the budget? ......................................
What kinds of information does the budget provide?.......................................
Which agencies does the budget cover? ...........................................................
What happens during the Federal budget process and when? ..........................
What is the Mid-Session Review? ...................................................................
What are the central financial agencies? .........................................................
What are the responsibilities and functions of OMB? .....................................
What are the responsibilities and functions of the Treasury? ..........................
What are the responsibilities and functions of CBO? ......................................
What are the responsibilities and functions of GAO? .....................................
How do OMB, CBO, the Fiscal Service, and GAO responsibilities overlap?.
Section 15—Basic budget laws
What laws govern the budget cycle? ................................................................
Why is the Budget and Accounting Act important? ........................................
How does the Congress enact the budget and how is the budget enforced? ...
What laws govern the budget execution process when funds are actually
spent? ......................................................................................................
What does the GPRA Modernization Act of 2010 require? ............................
What do I need to know about the Federal Credit Reform Act of 1990? ........
Section 20—Terms and concepts
What is the purpose of this section? ................................................................
How do I use this section? ...............................................................................
What special terms must I know? ....................................................................
What do I need to know about budget authority? ............................................
When should I record obligations and in what amounts? ................................
What do I need to know about outlays? ..........................................................
What do I need to know about governmental receipts, offsetting collections,
and offsetting receipts? .....................................................................................
What do I need to know about cash-equivalent transactions? .........................
What do I need to know about refunds? ...........................................................
What do I need to know about advances? ........................................................
What do I need to know about accounts and fund types? ................................
What do I need to know about reimbursable work? .........................................
Transfers of Budgetary Resources among Federal Government Accounts ......
Section 21—Overview of Scoring Legislation
What is scoring? ...............................................................................................
When does scoring occur during the budget process?......................................
What are the basic concepts I need to know to score legislation? ...................
What are the budget enforcement mechanisms for discretionary and
mandatory spending? .................................................................................

10.1
10.2
10.3
10.4
10.5
10.6
10.7
10.8
10.9
10.10
10.11
10.12

10–1
10–1
10–2
10–2
10–3
10–5
10–6
10–6
10–6
10–6
10–7
10–7

15.1
15.2
15.3

15–1
15–1
15–2

15.4
15.5
15.6

15–3
15–4
15–4

20.1
20.2
20.3
20.4
20.5
20.6

20–2
20–2
20–2
20–12
20–24
20–28

20.7
20.8
20.9
20.10
20.11
20.12
Ex–20

20–29
20–35
20–36
20–37
20–38
20–43
20–45

21.1
21.2
21.3

21–1
21–1
21–2

21.4

21–4

Title

Sec./Ex. No.

Page

What resources are available to help me score legislation? .............................
When are scores of legislation due to OMB? ..................................................

21.5
21.6

21–5
21–6

Section 22—Communications with the Congress and the public and
clearance requirements
Confidentiality of budget deliberations ............................................................
Congressional testimony and communications ................................................
Clearance of materials for the Congress and the media ...................................
Clearance of changes to the President’s Budget...............................................
Information available to the public...................................................................
Congressional budget justifications..................................................................

22.1
22.2
22.3
22.4
22.5
22.6

22–1
22–2
22–2
22–3
22–4
22–4

Section 25—Summary of requirements
Does Part 2 (Preparation and Submission of Budget Estimates) apply to me?
How do I get an exception? .............................................................................
For what items do I need advance approval? ...................................................
How do I submit information to OMB? ...........................................................
What do I include in the budget request to OMB? ...........................................
How is MAX A-11 DE used to produce the Appendix? .................................

25.1
25.2
25.3
25.4
25.5
25.6

25–1
25–2
25–2
25–3
25–3
25–4

Section 31—Policies, laws, and other general requirements for budget
estimates
Basic policies and assumptions ........................................................................
Advance appropriations ....................................................................................
Agency administrative actions .........................................................................
Equal opportunity .............................................................................................
Full funding ......................................................................................................
Government perquisites ....................................................................................
Multi-year appropriations .................................................................................
Management improvement initiatives and policies ..........................................
Construction, leases of capital assets, and acquisition of real property ...........
Hospital costs ...................................................................................................
Advisory committees and interagency groups .................................................
Radio spectrum-dependent communications-electronics systems ...................
Spectrum Relocation Fund. .............................................................................
Historically Black Colleges and Universities ...................................................
Controlled Unclassified Information ................................................................
Additional policies and requirements ...............................................................

31.1
31.2
31.3
31.4
31.5
31.6
31.7
31.8
31.9
31.10
31.11
31.12
31.13
31.14
31.15
31.16

31–1
31–3
31–3
31–3
31–3
31–4
31–4
31–4
31–6
31–7
31–8
31–8
31–12
31–13
31–13
31–14

32.1

32–1

32.2
32.3
32.4
32.5
32.6

32–3
32–3
32–6
32–6
32–7

PART 2—PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
I.

GENERAL POLICIES AND REQUIREMENTS

Section 32—Personnel compensation, benefits, and related costs
How should I estimate personnel compensation in my budget request? ..........
How do I treat agency benefit payments under the Federal Employees’
Compensation Act? ....................................................................................
How do I budget for Federal employee retirement costs? ................................
How do I budget for unemployment compensation?........................................
How do I budget for Uniformed Services health care? ....................................
Are there other places in Circular A–11 where I can find related guidance? ...

Title

II.

Sec./Ex. No.

Page

Section 51—Basic justification materials
General requirements .......................................................................................
Requirements for program justification............................................................
Analysis of resources........................................................................................
Relationship of justification to account structure .............................................
Agency restructuring or work process redesign ...............................................
Information on grant programs and infrastructure investment .........................
Performance goals, measures, and indicators ...................................................
Other analytical information ............................................................................
Evidence and evaluation ...................................................................................
Explanations relating to supplemental appropriations requests .......................
Taxes and tax expenditures .............................................................................
Major changes in receipts estimates .................................................................
User charges .....................................................................................................
Unobligated balances in liquidating accounts ..................................................
Direct loan and loan guarantee programs .........................................................
Information on funding for Inspectors General ................................................
Information on agency's tribal consultation process ........................................
Radio spectrum-dependent communications-electronics systems ...................
Budgeting for the acquisition of capital assets. ................................................
Requests for increases to reception and representation allowances .................
Analysis of Spending Priorities for Low-Value Programs ...............................

51.1
51.2
51.3
51.4
51.5
51.6
51.7
51.8
51.9
51.10
51.11
51.12
51.13
51.14
51.15
51.16
51.17
51.18
51.19
51.20
51.21

51–1
51–2
51–3
51–4
51–4
51–4
51–4
51–5
51–5
51–5
51–5
51–6
51–6
51–7
51–7
51–7
51–8
51–8
51–8
51–9
51–9

Section 54—Rental payments for space and land
Do I need to report on rental payments? ..........................................................
What materials must I provide?........................................................................
What terms do I need to know? ........................................................................
How do I prepare the space budget justification?.............................................
What supporting information must I provide? .................................................
What is new for this fiscal year? .....................................................................
Space Budget Justification ...............................................................................

54.1
54.2
54.3
54.4
54.5
54.6
Ex–54

54–1
54–1
54–2
54–3
54–5
54–5
54–6

55.1
55.2
55.3
55.4
55.5

55–1
55–2
55–2
55–3
55–3

55.6
55.7
55.8

55-4
55–5
55–5

79.1
79.2
79.3

79–1
79–2
79–3

79.4
79.5

79–4
79–7

THE BUDGET SUBMISSION

Section 55—Information Technology Investments
Overview… ......................................................................................................
Why must I report on information technology investments? ...........................
What specific guidance applies, and when is the information required? .........
How should agencies align IT investments with their strategic plans? ...........
Do these requirements apply to me? ...............................................................
What do I need to know about an agency’s IT Budget and Management
Requirements? ..........................................................................................
What do I need to know about Major IT Business Cases? ..............................
What do I need to know about Standard IT Investment Reports? ....................
III. MAX DATA AND OTHER MATERIALS REQUIRED AFTER PASSBACK
Section 79—The budget data system
How do I submit budget data, and how is the data organized? ........................
What should I know about account identification codes? ................................
What should I know about transmittal codes? ..................................................
How do I request new accounts and changes to existing accounts from
OMB? ......................................................................................................
What are the budget schedules? .......................................................................

Title

Sec./Ex. No.

Page

79.6
Ex–79A
Ex–79B
Ex–79C
Ex–79D

79–8
79–10
79–11
79–13
79–14

Section 80—Development of baseline estimates
What are the basic requirements? .....................................................................
What general rules do I need to know? ............................................................
What rules apply to discretionary spending and collections?...........................
What rules apply to mandatory spending and collections? ..............................
What rules apply to mandatory supplemental requests? ..................................
What rules apply to governmental receipts? ....................................................
What materials must I provide in support of baseline estimates? ....................

80.1
80.2
80.3
80.4
80.5
80.6
80.7

80–1
80–2
80–2
80–4
80–4
80–5
80–5

Section 81—Policy and baseline estimates of budget authority, outlays, and
receipts (Schedules A, S, R, and K)
What are the basic requirements? .....................................................................
What data classifications do I use to enter data into MAX A-11 DE? .............
What information do I need to report? .............................................................

81.1
81.2
81.3

81–1
81–2
81–6

Section 82—Combined Schedule X
What is schedule X? .........................................................................................
What are schedules P, A, and S? ......................................................................
How is schedule X organized? .........................................................................
How are schedules A and S derived from schedule X?....................................
How do I report obligations by program activity? ...........................................
How do I report budgetary resources available for obligation? .......................
How do I report the change in obligated balances? ..........................................
How do I report budget authority and outlays, net? .........................................
What memorandum information must I report in schedule X? ........................
How do I show unfunded deficiencies that have not been liquidated? ............
What control totals do I need to tie to?.............................................................
How do I resolve issues with my GTAS control totals?...................................
What amounts in schedule X need to tie to other schedules? ...........................
How do I present transfers of resources? .........................................................
How do I present transfers in the estimates? ....................................................
How do I present merged accounts? ................................................................
How should I treat allocation accounts? ...........................................................
What should I know about the individual lines in schedule X? .......................
Schedule X Line Numbers Including schedule A, S, and P Lines ...................

82.1
82.2
82.3
82.4
82.5
82.6
82.7
82.8
82.9
82.10
82.11
82.12
82.13
82.14
82.15
82.16
82.17
82.18
Ex–82

82–1
82–2
82–2
82–2
82–4
82–5
82–8
82–9
82–10
82–10
82–10
82–13
82–18
82–19
82–19
82–20
82–20
82–20
82–38

83.1
83.2

83–1
83–2

83.3

83–2

83.4

83–2

83.5
83.6

83–3
83–5

83.7

83–23

What changes were made to lines in the budget schedules this year? ..............
Functional Classification ..................................................................................
Source Category Codes for Receipt Accounts .................................................
What transmittal code should I use to reflect my proposal for the budget? ....
Examples of Different Account Identification Codes ......................................

Section 83—Object classification (Schedule O)
What are object classes? ...................................................................................
Why must I report object class information? ...................................................
How do object classes compare to functional and character classes and
program activity? .......................................................................................
How does the object class schedule relate to the program and financing
schedule?....................................................................................................
How can I determine whether an obligation should be classified as direct or
reimbursable? .............................................................................................
What object class codes and definitions should I use? ....................................
What object classes do I associate with civilian and military pay and benefits
in the baseline? ..........................................................................................

Title

How do I classify relocation expenses related to a permanent change of
station (PCS)? ............................................................................................
How do I classify purchases related to information technology (IT)? .............
How do I classify obligations for education and training? ...............................
How do I classify obligations for real property (space, land, and structures)?
How do I classify obligations for Federal civilian retirement under the Civil
Service Retirement System (CSRS)? ........................................................
How do I classify obligations for military retirement?.....................................
How do I classify intragovernmental transactions? .........................................
How do I classify obligations under the Intergovernmental Personnel
Act (IPA)? ..................................................................................................
How do I classify obligations for Tricare benefits for uniformed service
members? ...................................................................................................
How is object class information presented in schedule O and the
Appendix? ..................................................................................................
When I report data in schedule O will it generate subtotals or totals? .............
Summary of Object Class Codes and Standard Titles (Schedule O) ................
Object Classification presentation in the Appendix ..........................................

Sec./Ex. No.

Page

83.8
83.9
83.10
83.11

83–23
83–24
83–25
83–25

83.12
83.13
83.14

83–26
83–27
83–27

83.15

83–28

83.16

83–30

83.17
83.18
Ex–83A
Ex–83B

83–31
83–31
83–33
83–34

Section 84—Character classification (Schedule C)
What is the purpose of the character classification system? ............................
What are the different character classifications and how are they used? .........
What do I need to know about reporting the data and relationships with
other data requirements? ............................................................................
How do I report character classification in MAX?...........................................
Summary of Character Classification Codes (Schedule C) ..............................

84.1
84.2

84–1
84–1

84.3
84.4
Ex–84

84–6
84–9
84–13

Section 85—Estimating employment levels and the employment summary
(Schedule Q)
How should my agency’s budget address workforce planning and
restructuring? .............................................................................................
What terms do I need to know? ........................................................................
What should be the basis for my personnel estimates? ....................................
What is the requirement for reporting civilian FTE data in the Budget? .........
What do I need to know about FTE budgeted levels? ......................................
What do I need to know about the employment summary (schedule Q)? ........
Are allocation and reimbursable FTE presented differently in the Budget? ....
How do agencies check FTE totals in the Budget? ..........................................
How do I account for active duty military personnel in the Budget? ...............
Are there other places in A–11 where I can find related guidance? .................

85.1
85.2
85.3
85.4
85.5
85.6
85.7
85.8
85.9
85.10

85–1
85–1
85–2
85–2
85–2
85–4
85–5
85–6
85–6
85–7

86.1

86–1

86.2

86–8

86.3

86–9

86.4

86–15

86.5
Ex–86A
Ex–86B

86–19
86–21
86–22

Section 86—Special schedules
What do I need to know about balance sheets (Schedule F) ............................
What do I need to know about reporting budget year appropriations requests
in thousands of dollars (Schedule T)? ........................................................
What do I need to know about the schedule on the status of funds
(Schedule J)? .............................................................................................
What do I need to know about the special and trust fund receipts schedule
(Schedule N)? ............................................................................................
What do I need to know about the summary of budget authority and
outlays? ......................................................................................................
Financial Statements Balance Sheet (Schedule F) ..........................................
Budget Year Appropriations Requests in Thousands of Dollars (Schedule T)

Title

Section 95—Budget Appendix and print materials
What is the budget Appendix? .........................................................................
How is the Appendix organized? .....................................................................
How is the "Detailed Budget Estimates" section organized? ..........................
What is the process for getting print materials published in the Appendix?.....
What do I need to know about the appropriations language included in the
Appendix? ..................................................................................................
Is legislative language for mandatory proposals included in the Appendix or
with other Budget materials? ....................................................................
What are the special appropriations language requirements for credit
programs?...................................................................................................
What are the special language requirements for programs that disburse over
a period longer than five fiscal years? .......................................................
What are the special language requirements for cancellations of unobligated
balances? ...................................................................................................
What are the special language requirements for requests that designate an
adjustment to the discretionary caps, such as emergency, Overseas
Contingency Operations/Global War on Terrorism, or disaster funding? .
How do I prepare narrative statements? ...........................................................
How should performance information be incorporated into the narrative
statements? .................................................................................................
Are there any special requirements for narrative statements? .........................
General Style Guidelines ..................................................................................
Additional Guidance for Making Technical Edits in Appropriations
Language ....................................................................................................
Section 100—Sequestration
What is sequestration? ......................................................................................
What terms and concepts should I understand? ...............................................
What are the different types of sequestration? .................................................
What are the Joint Committee sequestration percentages? ..............................
What budget enforcement reports are required? ...............................................
Which budgetary resources are subject to sequestration? ................................
How does OMB use outlays to calculate a sequestration percentage under
the PAYGO Act? .......................................................................................
How does a sequestration of mandatory budgetary resources interact with a
discretionary change in a mandatory program (CHIMP)? .........................
When should I begin to execute a sequestration? .............................................
What is my sequestration amount? ...................................................................
When can the sequestration amount differ from the amount in the
sequestration report? ..................................................................................
What if a continuing resolution (CR) is in effect when a sequestration is
required? ....................................................................................................
Can I choose which program, project, or activity to reduce? ...........................
What happens to sequestered budgetary resources? .........................................
How do I show the effects of sequestration in my budgetary reporting? .........
What happens if enacted legislation affects an account or program with
sequestrable budgetary resources after a sequestration order and report
are issued? ..................................................................................................
Do I need to record decisions made about how my agency implemented
sequestration?............................................................................................
Does sequestration have an effect on my program’s ability to collect fees? ....
What do I do if I incorrectly recorded a sequestration reduction? ...................

Sec./Ex. No.

Page

95.1
95.2
95.3
95.4

95–1
95–2
95–2
95–4

95.5

95–5

95.6

95–6

95.7

95–6

95.8

95–7

95.9

95–7

95.10
95.11

95–8
95–9

95.12
95.13
Ex–95A

95–10
95–10
95–12

Ex–95B

95–18

100.1
100.2
100.3
100.4
100.5
100.6

100–1
100–2
100–3
100–4
100–4
100–5

100.7

100–7

100.8
100.9
100.10

100–7
100–7
100–7

100.11

100–8

100.12
100.13
100.14
100.15

100–8
100–8
100–9
100–9

100.16

100–10

100.17
100.18
100.19

100–10
100–11
100–11

Title

Which sequestration percentage applies if my collections are recorded in one
fiscal year but obligated in a different fiscal year? ..................................
How does a sequestration reduction differ from an across-the-board
reduction (ATB) in an appropriations act? ................................................
Object classes used to define Federal administrative expenses under
sequestration. .............................................................................................

Sec./Ex. No.

Page

100.20

100–11

100.21

100–11

Ex–100

100–13

110.1
110.2
110.3
Ex–110A
Ex–110B

110–1
110–2
110–2
110–5
110–6

112.1

112–2

112.2

112–2

112.3
112.4
112.5

112–2
112–3
112–3

112.6

112–3

112.7

112–4

112.8

112–4

112.9
112.10
112.11
112.12
112.13
112.14
112.15
112.16

112–5
112–5
112–6
112–6
112–6
112–6
112–6
112–7

112.17

112–7

112.18

112–7

112.19
Ex–112A
Ex–112B
Ex–112C
Ex–112D

112–10
112–11
112–12
112–13
112–14

PART 3—SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
Section 110—Supplementals and Amendments
How does the President propose changes in the budget in between his annual
transmittals of the budget? .........................................................................
What are supplementals and amendments? .....................................................
What do I need to send to OMB? .....................................................................
Supplemental requests–appropriations language examples .............................
Budget amendments–appropriations language examples .................................
Section 112—Deferrals and Presidential proposals to rescind or cancel
funds
What do I need to know about rescission proposals and deferrals
(impoundments)? .......................................................................................
What is the difference between an impoundment and a cancellation
proposed by the President? ........................................................................
When are funds deferred or proposed by the President for rescission
withheld from obligation? ..........................................................................
What materials are sent to the Congress? .........................................................
When do I need to submit material to OMB? ..................................................
What materials do I submit for inclusion in a special message for a
rescission proposal? ...................................................................................
What materials do I submit for inclusion in a special message for a
deferral? .....................................................................................................
What narrative information do I need to include with rescission or deferral
reports? ......................................................................................................
What am I required to do when a previously reported deferral or rescission
proposal changes? ......................................................................................
What information is required for the supplementary report? ..........................
What are the responsibilities of OMB in preparing special messages? ............
What should I do to help OMB prepare cumulative reports? ...........................
What are my responsibilities after a deferral is reported to the Congress? ......
What apportionment action is required when a rescission is enacted?.............
What apportionment action is required when a rescission is not enacted?.......
What apportionment action is required when a deferral is disapproved?.........
How do I treat proposals to rescind budget authority that is also subject to a
limitation in a trust or revolving funds? .....................................................
What information is included on the different lines of the rescission,
deferral, and supplementary reports? .........................................................
How do I reflect the deferral or the proposed rescission on the
apportionment? ..........................................................................................
Rescission Report–Sample Rescission Proposal .............................................
Apportionment Request for Rescission Proposal Illustrated in Exhibit 112A .
Deferral Report .................................................................................................
Apportionment Request for Deferral Proposal Illustrated in Exhibit 112C .....

Title

Section 113—Investment transactions
How do I record investment in securities, disinvestment, and earnings? .........
How do I treat an investment in a Federal security other than a zero coupon
bond on an SF 133? ...................................................................................
How do I treat the redemption of a Federal security other than a zero coupon
bond on an SF 133? ...................................................................................
How do I treat investments in securities issued by non-Federal entities on
an SF 133? .................................................................................................
How do I treat an investment in a zero coupon bond on an SF 133? ...............
How do I treat the redemption of a zero coupon bond on an SF 133? .............
How do I treat an investment in a Treasury Inflation-Protected Security on
an SF 133? ................................................................................................
How do I treat the daily inflation/deflation compensation of a Treasury
Inflation-Protected Security on an SF 133? ..............................................
How do I treat the redemption of a Treasury Inflation-Protected Security on
an SF 133? ................................................................................................
Investment in Federal Securities at a Discount—All Accounts .......................
Investment in Federal Securities at a Premium—General Fund
Appropriations or Revolving Fund Accounts ............................................
Federal Security Purchased at a Discount and Sold or Redeemed at Par
General Fund Appropriations or Revolving Fund Accounts .....................
Federal Security Purchased at a Discount and Sold or Redeemed at Par
Special or Trust Fund Accounts (excluding Trust Revolving Funds)........
Investment in Federal Securities: Relationship between Apportionment and
SF 133 — Special or Trust Fund Accounts (excluding Trust Revolving
Funds) ......................................................................................................

Sec./Ex. No.

Page

113.1

113–1

113.2

113–8

113.3

113–8

113.4
113.5
113.6

113–8
113–9
113–9

113.7

113–9

113.8

113–10

113.9
Ex–113A

113–10
113–11

Ex–113B

113–12

Ex–113C

113–13

Ex–113D

113–14

Ex–113E

113–15

120.1
120.2

120–5
120–5

120.3
120.4
120.5
120.6

120–7
120–7
120–7
120–8

120.7
120.8

120–8
120–8

120.9
120.10
120.11

120–9
120–9
120–9

120.12

120–10

120.13

120–10

120.14
120.15

120–11
120–11

PART 4—INSTRUCTIONS ON BUDGET EXECUTION
I.

APPORTIONMENT
Section 120—Apportionment process
What is an apportionment? ...............................................................................
What terms and concepts should I understand to work with apportionments?
Are apportionments made at the Treasury appropriation fund symbol
(TAFS) level? ...........................................................................................
What TAFSs are required to be apportioned? .................................................
What TAFSs are exempt from apportionment?................................................
Can a portion of my TAFS be exempt from apportionment? ..........................
Do I need to submit an apportionment every fiscal year for TAFSs that are
multi-year/no-year? ....................................................................................
Can I incur obligations without an apportionment? .........................................
Can I use an apportionment to resolve legal issues about the availability
of funds? ...................................................................................................
How is the apportionment organized? .............................................................
Why is the Budgetary Resources section needed? ..........................................
After OMB approves an apportionment, can I obligate against all budgetary
resources? ..................................................................................................
What is the format of the Applications of Budgetary Resources section and
what categories does OMB use to apportion funds? ..................................
What is the format of the Guaranteed Loan Levels and Applications
section? ......................................................................................................
What other kinds of information may an apportionment include? ...................

Title

How can I submit an apportionment request? .................................................
Is there a standard, set number of lines to show in an apportionment request?
What header information at the top of the apportionment must I complete? ...
What do I put in each column of the apportionment request? ..........................
Do I need to follow special conventions to show the portion of
discretionary balances in split accounts (TAFSs with both mandatory
and discretionary funds)? ...........................................................................
Can I use amounts that include decimal points or cents in an apportionment?
Should I use a specific numeric format in the Excel file that holds my
request? ......................................................................................................
When are apportionments due at OMB for a new fiscal year? .........................
When is the apportionment system open for a new fiscal year? ......................
Can I combine TAFSs on a single apportionment? .........................................
Should I assemble apportionment requests for multiple TAFSs in a single
package or file? ..........................................................................................
Can I cross-check information in the Budgetary Resources section? ..............
Who can approve the apportionment request for the agency? .........................
Who is responsible for preparing the apportionment request for allocation
(parent/child) accounts? ............................................................................
How do I submit apportionment requests to OMB? .........................................
What functions will I perform using the apportionment system? ....................
How do I gain access to the apportionment system? .......................................
Are there situations when I would not use the apportionment system? ...........
What are apportionment footnotes (and footnote indicators)? .........................
Do footnotes starting with the letter A correspond to Category A
apportioned amounts while those starting with the letter B relate to
Category B apportioned amounts? .............................................................
Will footnotes and additional tabs/attachments become part of the
apportionment? ........................................................................................
What footnotes are required for agencies to include in their apportionment
requests?.....................................................................................................
What footnotes are recommended for agencies to include in their
apportionment requests? ............................................................................
How will OMB indicate its approval of an apportionment? ...........................
When can I expect OMB to approve my first apportionment request for the
fiscal year? .................................................................................................
In the case of newly enacted full-year appropriations, am I under an
automatic apportionment until OMB approves my first full-year enacted
apportionment request? ..............................................................................
How should I execute the apportionment? ......................................................
What if I think that I may have obligated more than the amounts
apportioned? ..............................................................................................
Must I control funds below the apportionment level? .....................................
How should I allot once I receive an apportionment? .....................................
How do I treat anticipated budgetary resources that are apportioned in the
current fiscal year but not yet realized, and do I need to reapportion
them once realized? ..................................................................................
What is the relationship between the apportionment and the Funds Control
System? .....................................................................................................
What types of situations could require me to request a new apportionment? ..
What adjustments can I make without submitting a reapportionment request?
What other types of adjustments can I request OMB to allow me to make
without submitting a new apportionment request? ...................................
What is the status of previously approved apportionments when a new

Sec./Ex. No.

Page

120.16
120.17
120.18
120.19

120–12
120–12
120–13
120–13

120.20
120.21

120–14
120–15

120.22
120.23
120.24
120.25

120–15
120–15
120–15
120–16

120.26
120.27
120.28

120–16
120–16
120–16

120.29
120.30
120.31
120.32
120.33
120.34

120–16
120–17
120–17
120–18
120–18
120–18

120.35

120–19

120.36

120–19

120.37

120–19

120.38
120.39

120–20
120–20

120.40

120–21

120.41
120.42

120–21
120–22

120.43
120.44
120.45

120–23
120–23
120–23

120.46

120–23

120.47
120.48
120.49

120–23
120–24
120–25

120.50

120–25

Title

apportionment is approved in the same fiscal year?...................................
Will OMB apportion funds into future fiscal years? .......................................
How do I present deferrals or proposed rescissions on my request? ...............
Can OMB reapportion a past period? ..............................................................
Do unobligated resources apportioned in earlier time periods of the same
fiscal year remain available? .....................................................................
Must I request that funds apportioned in one fiscal year be apportioned in
the next fiscal year if the funds were not obligated and remain available?
What is the status of approved apportionments from a previous fiscal year
on apportionments in the current fiscal year? ...........................................
How does the last approved apportionment govern the actions a TAFS takes
when the TAFS enters the expired phase? ...............................................
During a CR, what happens to TAFSs that were apportioned before the start
of a fiscal year (e.g., no-year TAFSs)? .....................................................
After a CR has been replaced by a full-year enacted appropriation, what do I
show in the Previous Approved column? .................................................
After a short-term CR has been replaced by a full-year enacted
appropriation, what do I show in the Agency Request column? ...............
What do I do if the full-year enacted appropriation changes the period of
availability of funds apportioned under a short-term CR? ........................
What types of resources are apportioned by OMB? .........................................
Are all apportionments based on authority to incur obligations? ....................
How do I treat extensions of the availability of unobligated balances in an
apportionment? .........................................................................................
When do I submit requests anticipating the need for the Congress to enact
supplemental budget authority? .................................................................
What is the purpose of program reporting categories? ....................................
Do my estimates of program reporting category obligations limit the amount
I can obligate? ............................................................................................
What do OMB and the agency need to do to start using program reporting
categories? ................................................................................................
How do I fill in the program reporting category tab? ......................................
Why does OMB send the names of program reporting categories and
Category B projects to Treasury for use in GTAS? ..................................
Program Reporting Categories Format .............................................................
One-Year AppropriationFirst Apportionment for the Current Fiscal Year ..
No-Year AppropriationFirst Apportionment for the Current Fiscal Year ....
No-Year AppropriationReapportionment .....................................................
One-Year Appropriations Under Continuing Resolution .................................
Appropriations and Unobligated Balances Under a Continuing Resolution ....
Apportionment Following a Continuing Resolution (No-Year TAFS) ...........
Apportionment Following a Continuing Resolution (Annual TAFS,
Category A) ...............................................................................................
Public Enterprise (Revolving) or Intragovernmental (Revolving) Fund
Reapportionment ........................................................................................
Trust Fund Limitation ......................................................................................
Negative Amount Due to Reduced Unobligated Balance ................................
Apportionments in Future Fiscal Years for Multi-Year Accounts ...................
Trust Fund with Contract Authority, Appropriation to Liquidate Contract
Authority and Obligation Limitation .........................................................
Trust Fund (or Special Fund) with Collections Precluded from Obligation ....
Allocation Transfer Apportionment Format, Apportioning Programs .............
Allocation Transfer Apportionment Format, Apportioning Parent and Child .
Allocation Transfer Apportionment Format, Child Only .................................

Sec./Ex. No.

Page

120.51
120.52
120.53
120.54

120–26
120–26
120–26
120–26

120.55

120–27

120.56

120–27

120.57

120–27

120.58

120–27

120.59

120–28

120.60

120–28

120.61

120–29

120.62
120.63
120.64

120–29
120–30
120–30

120.65

120–30

120.66
120.67

120–30
120–31

120.68

120–32

120.69
120.70

120–32
120–32

120.71
Ex–120A
Ex–120B
Ex–120C
Ex–120D
Ex–120E
Ex–120F
Ex–120G

120–32
120–33
120–34
120–35
120–36
120–37
120–38
120–39

Ex–120H

120–40

Ex–120I
Ex–120J
Ex–120K
Ex–120L

120–41
120–42
120–43
120–44

Ex–120M
Ex–120N
Ex–120O
Ex–120P
Ex–120Q

120–45
120–46
120–47
120–48
120–49

Title

Allocation Transfer Apportionment Format, Parent Only................................
Allocation Accounts .........................................................................................
Sequester Apportionment .................................................................................
Section 123—Apportionments under continuing resolutions
What is a continuing resolution? ......................................................................
How do I determine the rate for operations under a short-term CR? ...............
How do I determine the amount automatically apportioned during a shortterm CR by the Bulletin? ..........................................................................
How does the Bulletin automatically apportion funding during a shortterm CR? ...................................................................................................
How can anomalies impact funding for a TAFS during a short-term CR? ......
Am I required to submit an account-specific apportionment request while I
am funded by a short-term CR? .................................................................
How do recurring rescissions impact the rate for operations of a TAFS under
a short-term CR? ........................................................................................
Do recurring changes in mandatory programs impact the rate for operations
under a short-term CR? .............................................................................
How is transfer authority applied during a short-term CR? .............................
How is spending authority from offsetting collections or offsetting receipts
that is provided in annual appropriation Acts apportioned during a shortterm CR? ...................................................................................................
How are appropriated entitlement or other mandatory payments and
activities under the Food and Nutrition Act of 2008 apportioned during
a short-term CR? ........................................................................................
Are earmarks or programs, projects and activities (PPAs) in a TAFS
apportioned on a pro rata basis by the Bulletin during a short-term CR? ..
What is apportioned during a short-term CR to a TAFS that receives no
funding in the House or Senate bill? ..........................................................
Do the amounts provided as a rate for operations remain available after a
short-term CR expires? ..............................................................................
Do short-term CRs limit the purposes for which funds may be obligated?......
When may I request that OMB issue an exception apportionment during a
short-term CR? ...........................................................................................
If I am funded by a short-term CR and have received an account-specific
apportionment, will I have to submit account-specific reapportionment
requests for each extension of the CR? ......................................................
Are my credit programs funded under a short-term CR?..................................
Do I have to request a warrant from Treasury for funds provided by a shortterm CR? ....................................................................................................
Do I need to request a reapportionment after my full-year appropriation is
enacted? .....................................................................................................
Will my full-year enacted appropriations cover obligations made during the
CR?
......................................................................................................
What if the full-year enacted appropriations subsequently provided less
budget authority than obligations incurred under the short-term CR? ......
What happens to my apportioned, unobligated short-term CR funding if the
short-term CR is followed by a lapse in appropriations? ...........................
Section 124—Agency operations in the absence of appropriations
What types of actions may my agency conduct during a lapse in
appropriations?..........................................................................................
What plans should my agency make in anticipation of a lapse in
appropriations? ................................................................................................

Sec./Ex. No.

Page

Ex–120R
Ex–120S
Ex–120T

120–50
120–51
120–52

123.1
123.2

123–2
123–3

123.3

123–4

123.4
123.5

123–5
123–5

123.6

123–6

123.7

123-7

123.8
123.9

123–7
123–7

123.10

123–9

123.11

123–10

123.12

123–10

123.13

123–10

123.14
123.15

123–11
123–11

123.16

123–11

123.17
123.18

123-12
123-12

123.19

123-14

123.20

123-14

123.21

123-14

123.22

123-15

123.23

123-15

124.1

124–1

124.2

124–2

Title

When should my agency’s shutdown plans be implemented? ........................
How may my agency receive lapse communications updates from OMB? ....
II.

Sec./Ex. No.

Page

124.3
124.4

124–4
124–4

130.1
130.2
130.3
130.4

130–2
130–3
130–4
130–4

130.5
130.6
130.7

130–4
130–6
130–6

130.8

130–6

130.9

130–6

130.10
130.11
130.12
130.13
130.14
130.15
130.16
130.17
130.18
130.19
130.20
130.21
Ex–130A
Ex–130B
Ex–130C
Ex–130D

130–10
130–11
130–11
130–12
130–12
130–13
130–14
130–14
130–14
130–15
130–15
130–16
130–18
130–19
130–20
130–21

Ex–130E
Ex–130F
Ex–130G
Ex–130H
Ex–130I
Ex–130J

130–22
130–23
130–24
130–25
130–26
130–27

Ex–130K

130–28

Ex–130L

130–29

Ex–130M

130–30

Ex–130N

130–31

BUDGET EXECUTION REPORTS
Section 130—SF 133, Report on budget execution and budgetary resources
What is the purpose of the SF 133 and how is it organized?............................
What are the general requirements for submitting SF 133s?............................
How do I report budgetary resources? .............................................................
How do I report the status of budgetary resources? ........................................
How do I report obligations, and how are obligations shown on SF 133
reports? ......................................................................................................
How do I report the change in obligated balances? .........................................
How do I report budget authority and outlays, net? ........................................
What do I need to know about accounting adjustments under
31 U.S.C. 1534? .........................................................................................
How is reimbursable work with Federal agencies under the Economy
Act shown on SF 133 reports? ...................................................................
What should I know about recording reimbursable work with non-Federal
entities on SF 133 reports? ........................................................................
What should I report during the expired phase? ..............................................
How do I report adjustments to expired TAFSs? ............................................
What must I do when I have extended disbursement authority? .....................
How do I report expired TAFSs that are being closed? ..................................
What disbursements can I make during the canceled phase? ..........................
How do I submit non-standard reports? ..........................................................
How do I report lower levels of detail? ...........................................................
How do I submit an SF 133 for allocation accounts? ......................................
How do I submit an SF 133 for credit TAFSs? ...............................................
How do I ensure that my actuals are consistent? .............................................
What is the hierarchy of spending "mixed" funding?.......................................
Annual Account—September 30 report ...........................................................
Annual Account with Reimbursements—September 30 report .......................
No-Year Account—Quarterly Report ..............................................................
Multi-year Account Apportioned for Two Fiscal Years ..................................
Public Enterprise (Revolving) or Intragovernmental (Revolving) Fund—
Quarterly Report ........................................................................................
Annual Account—Advance Appropriation ......................................................
Annual Account—Reappropriation ..................................................................
SF 133 Net Outlay Formula .............................................................................
Trust fund (or Special Fund) with Collections Precluded from Obligation .....
Appropriation Reduced by Offsetting Collections and Receipts .....................
Multi-year account, Temporary Sequestration of Spending Authority from
Offsetting Collections and Availability in Subsequent Year .....................
Refunds of Prior Fiscal Year Paid Obligations in Unexpired and Expired
Treasury Appropriation Fund Symbols: Relationship between SF 133
and Schedule P ...........................................................................................
Unfunded Deficiencies Where Deficiency is Not Fully Funded in Year One:
Relationship among Apportionment, SF 133 and Schedule P ..................
Newly Enacted Appropriation: Relationship between Existing Automatic
Apportionment and the SF 133 While Awaiting Reapportionment ..........

Title

Sec./Ex. No.

Page

Section 135—Procedures for monitoring Federal outlays
What is the purpose of these procedures? ........................................................
Who is required to submit a plan? ....................................................................
What are the general reporting requirements?..................................................
What are the reporting requirements for large transactions?............................
What are the requirements for investment account reporting? .........................
What are the requirements for credit financing account reporting? .................
What are the requirements for asset sale reporting? .........................................
What are the responsibilities of OMB and the Treasury Department?.............
When do I submit reports? ...............................................................................
Reports on Outlays—Agency and Program Coverage .....................................

135.1
135.2
135.3
135.4
135.5
135.6
135.7
135.8
135.9
Ex–135

135–1
135–1
135–2
135–2
135–4
135–5
135–6
135–7
135–7
135–9

Section 140—Reports on unvouchered expenditures
What are unvouchered expenditures?...............................................................
Are there any exemptions? ...............................................................................
What is the basis for coverage? ........................................................................
What are the requirements for submission? .....................................................
What are OMB's responsibilities? ....................................................................
List of Accounts Containing Unvouchered Expenditures ................................

140.1
140.2
140.3
140.4
140.5
Ex–140

140–1
140–1
140–1
140–1
140–2
140–3

145.1
145.2
145.3
145.4

145–1
145–2
145–3
145–4

145.5
145.6
145.7
145.8
145.9

145–4
145–4
145–4
145–5
145–6

145.10
Ex–145A
Ex–145B

145–6
145–8
145–9

150.1
150.2

150–1
150–1

150.3

150–1

150.4

150–2

150.5

150–2

150.6

150–3

150.7

150–3

III. OTHER REPORTS

Section 145—Requirements for reporting Antideficiency Act violations
What is the Antideficiency Act?.......................................................................
What violations must I report? .........................................................................
How do the requirements for reporting violations differ for credit programs?
Do the requirements for reporting violations differ for revolving funds? ........
Do the requirements for reporting violations differ for closed and
expired accounts? .......................................................................................
How do I treat anticipated budgetary resources?..............................................
How do I report a violation?.............................................................................
What if the GAO finds a violation?..................................................................
What if OMB suspects a violation? ..................................................................
When do I need to request (and obtain) an appropriation in order to liquidate
an obligation that was a violation of the Antideficiency Act? ..................
Antideficiency Act Violation Sample Letter to the Director ............................
Antideficiency Act Violation Sample Letter to the President ..........................
Section 150—Administrative control of funds
Why must my agency have a fund control system? .........................................
What is the purpose of my agency’s fund control system? ..............................
What is the relationship between my agency’s internal controls and
its fund controls?........................................................................................
What is the relationship between my agency’s financial management
system and its fund control system? ..........................................................
What is the U.S. Standard General Ledger (USSGL) and how does it relate
to my agency’s financial management system? .........................................
What are Federal Financial Management Systems requirements and how
are they related to my agency’s fund control systems? .............................
When and how should I get OMB approval of my agency’s fund control
regulations (including updates)? ................................................................

Title

Sec./Ex. No.

Page

185.1
185.2
185.3

185–2
185–3
185–5

185.4
185.5
185.6
185.7
185.8

185–13
185–13
185–15
185–20
185–25

185.9
185.10
185.11
185.12
185.13
185.14
185.15
185.16

185–27
185–28
185–33
185–41
185–42
185–42
185–42
185–43

185.17

185–44

185.18
185.19

185–44
185–44

185.20
185.21
185.22
185.23
185.24

185–45
185–45
185–45
185–45
185–46

185.25

185–46

185.26
185.27
185.28
185.29

185–47
185–48
185–49
185–49

185.30

185–50

185.31
185.32
185.33
185.34
185.35
185.36

185–50
185–52
185–52
185–53
185–53
185–53

185.37
Ex–185A

185–53
185–54

Ex–185B

185–55

PART 5—FEDERAL CREDIT

g

Section 185—Federal credit
Does this section apply to me? .........................................................................
What background information must I know? ...................................................
What special terms must I know? .....................................................................
Are there special requirements for reporting Antideficiency Act
violations? ..................................................................................................
How do I calculate the subsidy estimate?.........................................................
How do I calculate reestimates? .......................................................................
How do I calculate and record modifications? .................................................
What must I know about the sale of loan assets? .............................................
What are the budget formulation reporting requirements for credit
accounts?....................................................................................................
What do I report for program accounts?...........................................................
What do I report for financing accounts? .........................................................
What do I report for liquidating accounts? .......................................................
What do I report for receipt accounts? .............................................................
Must credit accounts be apportioned? ..............................................................
When do I submit an apportionment request (SF 132)? ...................................
How do I fill out the apportionment request? ...................................................
Do amounts for an upward reestimate (and the interest on reestimate)
need to be apportioned? .............................................................................
Do amounts for a downward reestimate (and the interest on reestimate)
need to be apportioned? .............................................................................
Do amounts for interest payments to Treasury need to be apportioned? .........
Do amounts for transfers of unobligated balances to the general fund or debt
repayments to Treasury need to be apportioned?.......................................
How do I handle modifications? ......................................................................
Am I required to submit budget execution reports (SF 133)? ..........................
How do I fill out the SF 133? ...........................................................................
How do I calculate the initial subsidy cost estimate for execution? .................
What transactions do I report when the Government incurs direct loan
obligations or makes loan guarantee commitments? .................................
What transactions do I report when the Government disburses a direct loan
or a private lender disburses a guaranteed loan?........................................
How do I handle non-subsidy cost collections? ...............................................
What transactions do I report when a guaranteed loan defaults? .....................
What should I do with unobligated balances in the liquidating account? ........
How do I report modifications of post-1991 direct loans and loan
guarantees?.................................................................................................
How do I report modifications of pre-1992 direct loans and loan
guarantees?.................................................................................................
Why do financing accounts borrow from Treasury? ........................................
Why do financing accounts earn interest? ........................................................
Who calculates interest expense and income?..................................................
When do I calculate interest expense and income? .........................................
What interest rate do I use to calculate interest expense and income? ............
What are the interest expense requirements for amounts treated as lending to
financing accounts by the Federal Financing Bank? ................................
Program Account, Program and Financing Schedule (Schedule P) ................
Program Account, Summary of Loan Levels and Subsidy Data
(Schedule U) ............................................................................................

Title

Direct Loan Financing Account, Program and Financing Schedule
(Schedule P) ..............................................................................................
Direct Loan Financing Account, Status of Direct Loans (Schedule G) ..........
Direct Loan Financing Account, Balance Sheet (Schedule F) ........................
Guaranteed Loan Financing Account, Program and Financing Schedule
(Schedule P) ..............................................................................................
Guaranteed Loan Financing Account, Status of Guaranteed Loans
(Schedule H) .............................................................................................
Guaranteed Loan Financing Account, Balance Sheet (Schedule F) ................
Liquidating Account Program and Financing Schedule (Schedule P) ............
Liquidating Account, Status of Direct Loans (Schedule G) ............................
Liquidating Account, Status of Guaranteed Loans (Schedule H) ...................
Liquidating Account, Balance Sheet (Schedule F) ..........................................
Standard Appropriations Language ..................................................................
Initial Apportionment, Program Account .........................................................
Initial Apportionment, Direct Loan Financing Account ..................................
Initial Apportionment, Guaranteed Loan Financing Account ..........................
Reapportionment for Modification, Program Account.....................................
Reapportionment for Upward Reestimate, Program Account ..........................
Reapportionment for Downward Resstimate, Direct Loan Financing
Account ......................................................................................................
Apportionment for Liquidating Account ..........................................................
End of First Quarter-Program Account Report on Budget Execution..............
End of First Quarter-Direct Loan Financing Account Report on Budget
Execution ...................................................................................................
End of First Quarter-Guaranteed Loan Financing Account Report on Budget
Execution ...................................................................................................
End of Fiscal Year-Program Account Report on Budget Execution ................
End of Fiscal Year-Direct Loan Financing Account Report on Budget
Execution ...................................................................................................
End of Fiscal Year-Guaranteed Loan Financing Account Report on Budget
Execution ...................................................................................................

Sec./Ex. No.

Page

Ex–185C
Ex–185D
Ex–185E

185–56
185–57
185–58

Ex–185F

185–59

Ex–185G
Ex–185H
Ex–185I
Ex–185J
Ex–185K
Ex–185L
Ex–185M
Ex–185N
Ex–185O
Ex–185P
Ex–185Q
Ex–185R

185–60
185–61
185–62
185–63
185–64
185–65
185–66
185–67
185–68
185–69
185–70
185–71

Ex–185S
Ex–185T
Ex–185U

185–72
185–73
185–74

Ex–185V

185–75

Ex–185W
Ex–185X

185–76
185–77

Ex–185Y

185–78

Ex–185Z

185–79

PART 6—THE FEDERAL PERFORMANCE FRAMEWORK FOR IMPROVING PROGRAM AND
SERVICE DELIVERY
Section 200—Overview of the Federal Performance Framework
To which agencies does Part 6 of OMB Circular A–11 apply? .......................
What other laws or policies are relevant to Part 6 of OMB Circular A–11? ....
Our agency is subject to special laws or other governing regulations related
to our agency's performance planning, reporting, or management
services. How does this guidance relate? ...................................................
Overview of the GPRA Modernization Act of 2010 ........................................
What are agencies, their managers and their employees accountable for with
regard to their performance goals and measurement? ..............................
How does the GPRA Modernization Act affect the roles and responsibilities
of leadership at the agency? ......................................................................
How does the agency designate the COO and PIO and notify OMB of the
designations? .............................................................................................
Does an agency have to name an acting COO or acting PIO if the position is
vacant? ......................................................................................................
Are the PIO designations available to the public? ...........................................
What is the role of the Chief Operating Officer (COO)? .................................

200.1
200.2

200–1
200–2

200.3
200.4

200–4
200–4

200.5

200–5

200.6

200–6

200.7

200–6

200.8
200.9
200.10

200–7
200–7
200–7

Title

Why is COO leadership engagement important to performance
management? ............................................................................................
What is the role of the Performance Improvement Officer? ............................
Who supports the work of the PIO? ................................................................
What is the role of the Chief Human Capital Officer (CHCO)? .....................
What is the role of a goal leader? ....................................................................
Do all agencies need to assign a goal leader for every goal? ..........................
What is a Deputy Goal Leader? .......................................................................
What is the relationship between the individual performance plans of Goal
Leaders and Deputy Goal Leaders and the organizational performance
goals they lead? .........................................................................................
What is the role of the Performance Improvement Council (PIC)? .................
Who makes up the PIC? ..................................................................................
What is the PIC's relationship with agencies? .................................................
Definitions………… ........................................................................................
Example Illustration of Goal Relationships .....................................................
Performance Timeline and Calendar ................................................................
Section 210—Public Reporting
To which agencies does this section apply? .....................................................
What is the purpose of this section? .................................................................
What is the purpose of Performance.gov? ........................................................
How does the Presidential transition year affect the timing of agency
performance plans, reports, and other information that is included on
Performance.gov? ......................................................................................
What information is available on Performance.gov? .......................................
How do agencies ensure their strategic and performance plans and reports
are made available on Performance.gov, and communicate their
publication status to OMB? .......................................................................
How are agency-specific plans and reports made available to the public on
the agency’s website? ................................................................................
When will Performance.gov updates be published this year? .........................
May agencies publish their performance plans and reports in print? ..............
Will agencies be required to update performance information on
Performance.gov more frequently than annually? .....................................
What is the Federal Program Inventory (FPI) and to which agencies does it
apply? ......................................................................................................
For the purposes of implementing program reporting required by the Federal
Program Inventory (FPI), what is a program and how often must
agencies certify their program activities? .................................................
Where can I access information related to the FPI? ........................................
What are the expectations and responsibilities of agencies related to FPI
reporting, and how does the FPI relate to the broader performance and
management efforts of agencies? ..............................................................
What does the GPRA Modernization Act require with regard to the
elimination of unnecessary agency reporting to Congress? .......................
What information must agencies provide to OMB, if the agency has
modification proposals for Congress? ......................................................
What kind of agency reports should be proposed? ..........................................
How will agencies provide the information to OMB? ....................................
What if our agency has few congressional reporting requirements or no new
proposals since the last time we submitted information to OMB? ...........
Are agencies required to submit legislation? ...................................................
What information and content must agencies include when writing their

Sec./Ex. No.

Page

200.11
200.12
200.13
200.14
200.15
200.16
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200–9
200–9
200–11
200–11
200–13
200–13
200–13

200.18
200.19
200.20
200.21
200.22
200.23
200.24

200–13
200–14
200–14
200–15
200–15
200–27
200–27

210.1
210.2
210.3

210–2
210–2
210–3

210.4
210.5

210–3
210–3

210.6

210–4

210.7
210.8
210.9

210–4
210–4
210–4

210.10

210–5

210.11

210–5

210.12
210.13

210–6
210–6

210.14

210–6

210.15

210–7

210.16
210.17
210.18

210-7
210–8
210–8

210.19
210.20

210–9
210-9

Title

Strategic Plans, Annual Performance Plans, and Annual Performance
Reports for publication? ............................................................................
The Evidence Act established a number of planning and reporting
requirements specific to evidence and evaluation-building. How should
agencies integrate a discussion of evidence and evaluation building
efforts from these plans when writing Strategic Plans, Annual
Performance Plans, and Annual Performance Reports for publication? ....
Section 220—The President’s Management Agenda, Cross-Agency Priority
Goals and Federal Performance Plan
What is the President’s Management Agenda (PMA) and how is it
implemented? .............................................................................................
How often is the PMA updated? ......................................................................
Where can I find information on the PMA? ....................................................
To which agencies does this section apply? .....................................................
What is a Cross-Agency Priority Goal (CAP Goal)? .......................................
What is the Federal Performance Plan? ...........................................................
When are CAP Goals established and what time period do they span? ...........
Where can I find information on CAP Goals? .................................................
How does OMB engage with Congress and other partners in setting
CAP Goals?................................................................................................
What is the relationship between the CAP Goals and APGs? .........................
How should agencies address CAP Goals in the agency Strategic Plan or
Annual Performance Plan or Annual Performance Report? ......................
How will CAP Goals be managed? .................................................................
What information will be published on the CAP Goals? ................................
How will OMB assess progress on CAP Goals? .............................................
What is the Administration’s Sharing Quality Services policy and what is
required of agencies? .................................................................................
What services are being designated that require OMB approval for
investment? ...............................................................................................
How are the QSMOs different from the current Federal providers? ...............
How is core financial management defined and does this include contract
writing? .....................................................................................................
What is Category Management? ......................................................................
What is expected of agencies to implement Category Management? ..............
Where can agencies find guidance for completing and submitting Annual
Category Management Plans? ....................................................................
What is Shifting form Low-Value to High-Value Work? ................................
What is expected of agencies to implement Shifting from Low-Value to
High-Value Work? .....................................................................................
How should agencies approach the identification of initiatives that would
Shift from Low-Value to High-Value Work? ............................................
Section 230—Agency Strategic Planning
What is an agency Strategic Plan?....................................................................
What is the purpose of strategic planning? ......................................................
What content is included in the agency Strategic Plan? ..................................
What timeframes must be established for achieving strategic goals
and objectives? ..........................................................................................
How does development of the Fiscal Year 2021 Annual Performance Plan
relate to the agency Strategic Plan? ...........................................................
When must agencies next update their Strategic Plan according to the
GPRA Modernization Act? .......................................................................

Sec./Ex. No.

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210.21

210-9

210.22

210-21

220.1
220.2
220.3
220.4
220.5
220.6
220.7
220.8

220–2
220–2
220–2
220–2
220–2
220–3
220–3
220–3

220.9
220.10

220–3
220–4

220.11
220.12
220.13
220.14

220–4
220–5
220–6
220–6

220.15

220–6

220.16
220.17

220–6
220–7

220.18
220.19
220.20

220–7
220–7
220–7

220.21
220.22

220–8
220–8

220.23

220–8

220.24

220–9

230.1
230.2
230.3

230–2
230–3
230–4

230.4

230–4

230.5

230–4

230.6

230–4

Title

What is an effective strategic goal? .................................................................
What is an effective strategic objective? .........................................................
How should strategies be developed to support the achievement of strategic
goals and objectives? ......................................................................................
Must the agency’s strategic objectives be comprehensive, reflecting the
major mission activities that the agency undertakes? ...............................
Are agencies required to set stewardship-focused objectives addressing
management functions such as financial management, acquisition,
human capital, information technology, etc.? ...........................................
What is an effective stewardship objective? ...................................................
Are agencies required to address the agency specific contributions to CrossAgency Priority Goals (CAP) within the strategic plan? ..........................
Who should prepare the agency strategic goals and objectives? .....................
What is the timeline for agencies to develop and obtain input from OMB on
the FYs 2022-2026 Strategic Plan?............................................................
What input should agencies solicit outside the Executive Branch in the
development of Strategic Plans and when? ..............................................
Can an agency consult with other agencies within the Executive Branch in
the development of Strategic Plans? ..........................................................
How should agencies publish Strategic Plans and deliver them to Congress? .
Can Strategic Plans be updated in the interim, before the end of the fouryear revision cycle? ..................................................................................
How should interim updates be communicated or published? ........................
Section 240—Annual Performance Planning and Reporting
What is Annual Performance Plan?..................................................................
What is the purpose of an Annual Performance Plan? ....................................
How does the Annual Performance Plan relate to the Strategic Plan? ............
What is the relationship between the Annual Performance Plan, Annual
Performance Report and Congressional Budget Justification? .................
Does the Agency Annual Performance include contributions to the CrossAgency Priority Goals and other Administration priorities or initiatives?
How will agencies be expected to link resources to the performance plan this
year? ......................................................................................................
What content should be included in the Annual Performance Plan and how
will it be published? ..................................................................................
How should agencies report performance improvement actions for items
identified as major management challenges in the Annual Performance
Plan? ......................................................................................................
What are data of "significant value?" What attributes and dimensions
should agencies consider when selecting and gathering data to improve
agency progress on goals? .........................................................................
How do performance measurement and evaluation complement each other in
the Federal Performance Framework? ......................................................
What kind of evidence is considered appropriate for use in managing
performance under the GPRA Modernization Act?...................................
What can be used to measure performance in areas where quantifiable
performance goals cannot be developed? .................................................
How should evidence, aside from performance goals and indicators, be
incorporated in the Annual Performance Plan? .........................................
What is required by the GPRA Modernization Act on lower-priority
program activities? ....................................................................................
How do agencies prepare and publish their lower-priority program
activities to meet the reporting intent of this provision of the Act? ..........

Sec./Ex. No.

Page

230.7
230.8

230–5
230–6

230.9

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230.11
230.12

230–10
230–10

230.13
230.14

230–10
230–11

230.15

230–11

230.16

230–12

230.17
230.18

230–13
230–13

230.19
230.20

230–13
230-14

240.1
240.2
240.3

240–2
240–2
240–2

240.4

240–3

240.5

240–3

240.6

240–4

240.7

240–4

240.8

240–5

240.9

240-5

240.10

240–7

240.11

240–7

240.12

240–8

240.13

240–8

240.14

240–9

240.15

240–9

Title

The GPRA Modernization Act requires each agency to make available on
the web an update on agency performance. How and when will
agencies publish the Annual Performance Plan? ......................................
How does the Annual Performance Plan relate to the agency's enterprise
architecture? ..............................................................................................
What is the Annual Performance Report (APR)? ............................................
The GPRA Modernization Act requires "more frequent updates of actual
performance on indicators that provide data of significant value to the
Government, Congress, or program partners at a reasonable level of
administrative burden." How will agencies meet this requirement? .........
The GPRA Modernization Act requires each agency to make available on
the website of the agency an update on agency performance. When are
agencies required to publish the Annual Performance Report? ................
How are agencies expected to work with OMB or Congress in the
preparation of the performance report? .....................................................
How do agencies deliver the report to the President, Congress and the
public? ......................................................................................................
Should agencies consolidate the Annual Performance Report with the
Annual Performance Plan? .......................................................................
What information should the Annual Performance Report contain? ...............
What other parts selectively apply to the Annual Performance Report, as
applicable? ................................................................................................
How should agencies assess the completeness, reliability, and quality of
performance data reported in the Annual Performance Report? ...............
How does the update to OMB Circular A-123, Appendix A, Management of
Reporting and Data Integrity Risk affect agency preparation of the
Annual Performance Plan and Annual Performance Report? ...................
Section 250—Agency Priority Goals
To which agencies does this section apply? ....................................................
What is an Agency Priority Goal? ...................................................................
What primary criteria must agencies use in their setting Agency Priority
Goals? ......................................................................................................
What additional criteria should agencies consider when developing Agency
Priority Goals? ..........................................................................................
Can multiple agencies work together to set Joint Agency Priority Goals? .....
Do all Agency Priority Goals have to address outcomes? ..............................
For what purpose will OMB review selection of the Agency Priority Goals?
How many Agency Priority Goals should agencies have? ..............................
What time period do Agency Priority Goals span? .........................................
What is the relationship of Agency Priority Goals to the agency Strategic
Plan, Annual Performance Plan and Annual Performance Report?...........
What happens to the old Agency Priority Goals after the two-year
performance period has ended and a new set of Agency Priority Goals
is established? ...........................................................................................
When must agencies next establish or update their Agency Priority Goals
(APGs), and what is the relationship between APGs and the FY 2023
President's Budget? ...................................................................................
What Agency Priority Goal information will be made public? .......................
How should agencies construct APG Goal Statements, and are they
required to include specific quantitative targets within the Agency
Priority Goal Statement? ............................................................................
Do all Agency Priority Goals (APGs) have to relate to a Cross-Agency
Priority (CAP) Goal? ...............................................................................

Sec./Ex. No.

Page

240.16

240-9

240.17
240.18

240–10
240-10

240.19

240-10

240.20

240–10

240.21

240–11

240.22

240–11

240.23
240.24

240–11
240-12

240.25

240–12

240.26

240-12

240.27

240–14

250.1
250.2

250–1
250–2

250.3

250–2

250.4
250.5
250.6
250.7
250.8
250.9

250–3
250–4
250–4
250–4
250–4
250–4

250.10

250–5

250.11

250-5

250.12
250.13

250–5
250–6

250.14

250–6

250.15

250–6

Title

What is the timeline for agencies to begin developing the next cycle of
Agency Priority Goals covering FYs 2022-2023? ....................................
How much external stakeholder engagement is expected in Agency Priority
Goals development? ..................................................................................
How should agencies engage Congress in the Agency Priority Goals
development process? ...............................................................................
Can Agency Priority Goals be changed after they have been approved and
published? If so, by what criteria and process? ........................................
Section 260—Performance and Strategic Reviews
To which agencies does this section apply? ....................................................
What is required of other agencies not covered by the CFO Act of 1990? .....
What is the purpose of this section? ................................................................
What is the purpose of frequent data-driven performance reviews? ...............
What frequent data-driven performance reviews are required? ......................
How should frequent data-driven performance reviews be conducted? ..........
Can frequent, data-driven performance reviews be conducted through
written documents? ...................................................................................
What information from the frequent data-driven performance reviews must
be made public? ........................................................................................
What reviews are required on an annual basis for agency strategic
objectives? .................................................................................................
What is the purpose of the strategic review? ...................................................
What is the general timeline the strategic review process follows throughout
the year? ....................................................................................................
What is the relationship between agency’s strategic plans, strategic reviews,
and the agency/OMB strategic review meetings that occur in the Spring/
Summer timeframe? ..................................................................................
How should progress on each strategic objective be assessed? ......................
What methodology should agencies use to conduct strategic reviews? ..........
What is OMB's role in the strategic review? ...................................................
What period of performance will be assessed? ...............................................
How should agencies categorize progress on each strategic objective for the
strategic review? .......................................................................................
What will agencies do to improve progress on strategic objectives? ...............
What information from the agency’s internal strategic review must be
submitted to OMB in order to prepare for the core of the agency/OMB
strategic review meeting? ..........................................................................
What information will be published from the strategic reviews? .....................
How does the agency's Summary of Findings by Strategic Objective
submitted to OMB differ from the Summary of Progress by Strategic
Objective reported in the agency's Annual Performance Report? ............
How does a Presidential transition year affect the information that will be
published from the strategic review? .........................................................
Because of their outcome-oriented nature, strategic objectives may be
affected by factors beyond the agency's control. What are agencies held
accountable for? ........................................................................................
What actions will be taken by the agency and OMB if a particular
performance goal was not met? What actions will be taken by the
agency and OMB if a particular strategic objective requires focused
improvement? ............................................................................................
What if there is not enough information to determine how the agency is
progressing on a particular objective, or if the evidence available is
inconsistent, making it difficult to draw a conclusion about progress? ....

Sec./Ex. No.

Page

250.16

250–7

250.17

250–7

250–18

250–7

250-19

250–8

260.1
260.2
260.3
260.4
260.5
260.6

260–2
260–2
260–3
260–3
260–4
260–4

260.7

260–5

260.8

260–6

260.9
260.10

260–6
260-6

260.11

260–7

260.12
260.13
260.14
260.15
260.16

260–8
260–9
260–11
260-12
260–12

260.17
260.18

260–12
260–14

260.19
260.20

260–14
260–15

260.21

260–15

260.22

260-16

260.23

260–16

260.24

260–17

260.25

260-17

Title

When must information be provided to OMB? ...............................................
In what kind of circumstances can agencies change a strategic objective in
between the strategic plan updates every four years? ...............................
How will agency and OMB track progress on a strategic objective that was
changed in between strategic plan updates every four years? ...................
What is Enterprise Risk Management (ERM)?. ...............................................
How is ERM relevant to strategic reviews? .....................................................
What are the key roles of risk managers at an agency? ....................................
What other guidance does OMB provide agencies regarding risk
management concepts discussed in this Circular? .....................................
Section 270—Program and Project Management
To which agencies does this section apply? ....................................................
What is the Program Management Improvement Accountability Act
(PMIAA) and what is its relationship to the Federal Performance
Framework? ..............................................................................................
What strategies have been developed for improving P/PM at Federal
agencies? ...................................................................................................
How is the role of the COO impacted by implementation of the strategies for
strengthening P/PM? .................................................................................
What is the role of the Program Management Improvement Officer (PMIO),
and how does the agency designate and notify OMB of the designation?
What is the role of the Program Management Policy Council (PMPC)? ........
Who supports the work of the PMIO? .............................................................
What government-wide standards and principles for program and project
management have been developed, and how should they be applied to
programs by program and project managers at agencies? ........................
Can agencies adopt or use alternative or agency-specific policies, standards,
and principles for program management? .................................................
What reviews are required by the PMIAA? .....................................................
What is the relationship of the Federal Information Technology Acquisition
Reform Act’s (FITARA) annual IT portfolio reviews to the portfolio
reviews required by PMIAA? ...................................................................
What is OMB's role in the GAO High Risk area reviews? .............................
How do the GAO High Risk reviews apply to IT programs? .........................
How should agencies implement the Program Management Improvement
Accountability Act (PMIAA) program portfolio reviews as part of the
strategic review? ........................................................................................
Improving program and project management will require agencies to focus
on developing this management skillset. What actions should agencies
take as part of PMIAA implementation related to program and project
management workforce development and training? .................................
Are there other actions agencies should take that apply to acquisitionspecific program and project managers? ...................................................
Section 280—Managing Customer Experience and Improving Service Delivery
To which agencies does this section apply? ....................................................
Who is a Federal Government customer? .......................................................
What is Federal Government customer experience? .......................................
What is Federal Government service delivery? ...............................................
What is the purpose of implementing this guidance? ......................................
How should agencies manage customer experience? ......................................
How should customer experience be measured? .............................................

Sec./Ex. No.

Page

260.26

260-17

260.27

260–18

260.28
260.29
260.30
260.31

260–18
260–18
260–19
260–19

260.32

260-20

270.1

270–1

270.2

270–2

270.3

270–2

270.4

270–3

270.5
270.6
270.7

270–4
270–6
270–7

270.8

270–7

270.9
270.10

270–9
270–9

270.11
270.12
270.13

270–10
270–10
270–11

270.14

270–11

270.15

270–12

270.16

270–13

280.1
280.2
280.3
280.4
280.5
280.6
280.7

280–1
280–1
280–1
280–2
280–3
280–3
280–4

Title

How should customer experience be reflected in the agency’s Annual
Performance Plan? ....................................................................................
What programs have been identified as High-Impact Service Provider
(HISPs)? ...................................................................................................
What additional steps should HISPs take to manage customer
experience? ...............................................................................................
What shall the data dashboards submitted to OMB include? ..........................
When are the data dashboards due? .................................................................
What shall HISP CX Capacity Assessments and Action Plans include? ........
Section 290—Evaluation and Evidence-Building Activities
To which agencies does this section apply? .....................................................
How do the requirements in this section apply to sub-agencies, bureaus, and
divisions within CFO Act agencies? .........................................................
What is the Foundations for Evidence-Based Policymaking Act of 2018 (i.e.,
the “Evidence Act”), and what is its relationship to the Federal the
Performance Framework? .........................................................................
What new positions were created by the Evidence Act? .................................
What is the role of agency Evaluation Officers, and how does the agency
designate and notify OMB of the designation? .........................................
Who supports the work of the agency Evaluation Officer? ..............................
What is a Learning Agenda (i.e., “Evidence-Building Plan”)? .......................
How, and how often, should an agency update its Learning Agenda? ............
How does the Learning Agenda relate to the agency Strategic Plan? ..............
How does the Learning Agenda relate to agency obligations under Executive
Order 12866, Regulatory Planning and Review? ......................................
What is an Annual Evaluation Plan? ...............................................................
How does the Annual Evaluation Plan relate to the agency’s Annual
Performance Plan? ....................................................................................
What is the Capacity Assessment for Research, Evaluation, Statistics, and
Analysis that is required as part of the Evidence Act? ............................
How do the Learning Agenda, Annual Evaluation Plan, and Capacity
Assessment relate to one another? ...........................................................
How does OMB Memorandum M-20-12 (Phase 4 Implementation of the
Foundations for Evidence-Based Policymaking Act of 2018: Program
Evaluation Standards and Practices) affect Evidence Act activities and
deliverables? ............................................................................................
How and when should agencies develop and publish their Learning Agenda,
Annual Evaluation Plan, and Capacity Assessment? ...............................
What is OMB’s role with respect to the Evidence Act deliverables? ..............
What is the relationship between these activities and the agency’s budget
submission? ..............................................................................................

Sec./Ex. No.

Page

280.8

280–6

280.9

280–6

280.10
280.11
280.12
280.13

280–6
280–7
280–7
280–7

290.1

290–1

290.2

290–2

290.3
290.4

290–2
290–2

290.5
290.6
290.7
290.8
290.9

290–2
290–4
290–4
290–5
290–5

290.10
290.11

290–5
290–6

290.12

290–6

290.13

290–6

290.14

290–8

290.15

290–9

290.16
290.17

290–10
290–12

290.18

290–12

Appendix A
Appendix B
Appendix C
Appendix F
Appendix G
Appendix H
Appendix J
Appendix K

Appendix A–1
Appendix B–1
Appendix C–1
Appendix F–1
Appendix G–1
Appendix H–1
Appendix J–1
Appendix K–1

PART 7—APPENDICES
Scorekeeping Guidelines ..................................................................................
Budgetary Treatment of Lease-Purchases and Leases of Capital Assets ........
Listing of OMB Agency/Bureau and Treasury Codes .....................................
Format of SF 132, SF 133, Schedule P, and SBR ............................................
Crosswalk Between Antideficiency Act and Title 31 of the U.S. Code ...........
Checklist for Funds Control Regulations .........................................................
Principles of Budgeting for Capital Asset Acquisitions ...................................
Selected OMB Guidance and Other References Regarding Capital Assets .....

Title

Capital Programming Guide ..........................................................................................

Sec./Ex. No.

Page

i

PREPARATION AND SUBMISSION
OF BUDGET ESTIMATES

Guide to OMB Circular No. A–11

GUIDE TO OMB CIRCULAR NO. A–11
What is the purpose of the Circular?
Part 1: Provides an overview of the budget process. It discusses the basic laws that regulate the budget
process and the terms and concepts you need to know to understand the budget process and this Circular.
(Sections numbered 10 through 22)
Part 2: Covers development of the President's Budget and tells you how to prepare and submit materials
required for OMB and Presidential review of agency requests and for formulation of the FY 2022 Budget,
including development and submission of performance budgets for FY 2022. A significant portion of this
part focuses on the preparation of the Budget Appendix and the related database. Detailed instructions for
a number of requirements not directly related to the preparation and production of the budget are accessible
through electronic links that are provided in section 25. (Sections numbered 25 through 95)
Part 3: Discusses sequestration, supplementals and amendments, deferrals and Presidential proposals to
rescind or cancel funds, and investments. (Sections numbered 100 through 113)
Part 4: Provides instructions on budget execution, including guidance on the apportionment and
reapportionment process, a report on budget execution and budgetary resources (SF 133), and a checklist
for fund control regulations. (Sections numbered 120 through 150)
Part 5: Covers Federal credit programs, including requirements related to the preparation of budget
estimates and to budget execution. (Section number 185)
Part 6: Describes the Federal Performance Framework, detailing the Administration’s management
policies and approach for improving the organizational management and performance of Executive Branch
agencies. Specific sections within Part 6 provides detailed guidance to agencies implementing requirements
under the GPRA Modernization Act, the Program Management Improvement Accountability Act, the
Foundations of Evidence- Based Policy Making Act of 2018, and other management initiatives and efforts
critical to improving organizational performance and program service delivery, including a) public
reporting requirements for organizational planning documents; b) agency strategic planning, annual
performance planning and performance reporting; c) Agency Priority Goals and Cross-Agency Priority
Goals; d) management reviews of agency performance and portfolios of programs; e) program and project
management; f) managing customer experience and improving service delivery; and g) evaluation and
evidence-building activities. (Sections numbered 200 through 290)
Part 7: Contains supplementary materials.
Programming Guide)

(Appendices numbered A through K and the Capital

How do I find information in the Circular?
The Circular groups related requirements together and presents requirements chronologically, where
appropriate (e.g., instructions related to budget formulation are included in Part 2, and instructions related
to budget execution are included in Part 4).
The information in each part is divided into chapters and, in some cases, subchapters. The chapters are
organized into a series of sections that consist of consecutively numbered subsections. Section numbers
are not repeated between parts. We reserved certain section numbers for future use, so there are gaps in the
numbering scheme. Page numbers identify the section number and page within that section.
OMB Circular No. A–11 (2020)

Page xxiii

PREPARATION AND SUBMISSION
OF BUDGET ESTIMATES

Guide to OMB Circular No. A–11

At the beginning of the Circular, there is a table of contents that identifies all the parts, chapters, sections
and associated page numbers.
There is also a table of contents at the beginning of each section that identifies the subsections and exhibits
contained in that section. We summarize major changes in policies and requirements at the beginning of
the Circular. In addition, we describe the changes that affect each section at the beginning of that section
and use vertical revision bars in the margins to highlight new requirements and significant changes. At the
end of the Circular, there is an index.
OMB circulars, memoranda, and bulletins, including Circular No. A–11, are available for viewing or
downloading at the following address:
https://www.whitehouse.gov/omb/information-for-agencies/
Past versions of Circular No. A-11 are available for viewing at the following MAX Community page:
https://community.max.gov/x/O4O9Kg
Presidential Executive Orders are available for viewing or downloading at the following address:
http://www.archives.gov/federal-register/codification/numeric-executive-orders.html
The Circular contains a number of hyperlinks that link the various parts of A–11 with each other and other
websites.
Normally, A–11 is fully revised annually. In addition, the guidance is usually updated in the fall to reflect
changes and clarifications since the full revision.
What agencies are covered by the Circular?
This Circular applies to all Executive departments and establishments. In addition, some of the
requirements apply to the Legislative and Judicial Branches, to the District of Columbia, and to
Government-sponsored enterprises.
If you want an exception to the requirements in this Circular, you must get OMB approval in advance (see
section 25.2).
What common conventions does this Circular use?
When the Circular refers to a specific year, assume it is a calendar year unless otherwise noted. The
following phrases and abbreviations are used to identify specific fiscal years:
Fiscal Year

Description

Past year – 1 (PY–1)

The fiscal year immediately preceding the past year.

Past year (PY)

The fiscal year immediately preceding the current year; the last
completed fiscal year.

Current year (CY)

The fiscal year immediately preceding the budget year.

Page xxiv

OMB Circular No. A–11 (2020)

PREPARATION AND SUBMISSION
OF BUDGET ESTIMATES

Guide to OMB Circular No. A–11

Budget year (BY)

The next fiscal year for which estimates are submitted.

Budget year + 1 (BY+1) through budget year
+ 9 (BY+9)

The fiscal year following the budget year through the ninth fiscal
year following the budget year.

Special budget terms, such as budget authority, obligations, and outlays, are defined in section 20.
The term MAX is often referred to throughout the Circular, unless otherwise stated this is in reference to
MAX A-11 DE, for more information on the MAX.gov suite of applications please visit here.
Who can answer questions about the Circular?
Reach out to your OMB program examiner or Resource Management Office.

OMB Circular No. A–11 (2020)

Page xxv

SUMMARY OF CHANGES

SUMMARY OF CHANGES
Note: Vertical revision bars " " are used in the margin of the Circular to highlight new requirements and other
substantive changes.
Section No.

Change

20.3

Describes general scoring and execution concepts regarding rebasing of funds.

20.4(i)

Clarifies execution guidance of account-specific rescissions and cancellations of spending
authority from offsetting collections, as well as special and trust fund receipts.

EX-20

Describes limited circumstances in which nonexpenditure transfers may be made between
different fund groups.

21.4

Updates to recognize the end of the statutory caps in 2021 and to acknowledge the new
guidance on Administrative PAYGO in Executive Order 13893.

22.3

Updates the materials subject to OMB clearance to be consistent with OMB Memorandum M19-12 “Clearance of Department and Agency Materials through the Office of Management
and Budget”.

22.3

Clarifies that all reports, whether required by law or otherwise requested in non-statutory text,
to congressional committees and subcommittees are subject to OMB clearance unless an
exemption applies.

22.6(b)

Reminds agencies to continue developing machine readable files for their budget summary
table(s) that normally accompany the congressional justifications.

22.6(b)

Reminds agencies to use the budget and performance framework definitions in OMB Circular
No. A-11 sections 20.3 and 200.22 when developing reports such as congressional
justifications, Annual Performance Plans, Annual Performance Reports, and other associated
reports.

25.5

Updates the instructions and dates in “Table 1: Contents of the Budget Request” and removes
the reference to the “IT Statements and IT Table” in “Table 1: Contents of the Budget
Request”.

25.6

Provides clarification on how MAX A-11 DE is used to produce the Budget Appendix.

31.1, 31.8

Includes enterprise risk management as a basis for budget proposals and as a management
improvement initiative.

31.8

Addresses IT supply chain risk management and updates guidance for managing Government
records.

31.13

Adds that if agencies identify additional spectrum relocations costs not included in their
original spend plans, OMB and the National Telecommunications and Information
Administration should be notified.

31.15

Reflects recent Controlled Unclassified Information guidance.

31.16

Ensures acquisitions are compliant with the Secure Technology Act of 2018.

31.16

Clarifies that payments for water and sewer to District of Columbia are coordinated with
Department of the Treasury.

32.1

Provides guidance on provisional pay raise and awards estimates for the FY 2022 Budget.

OMB Circular No. A–11 (2020)

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SUMMARY OF CHANGES

Section No.

Change

32.3

Updates provisional FERS contribution rates for FY 2021 and FY 2022 and includes link to
OPM guidance where final contribution rates are published.

51.3, 51.4

Removes the Information Technology (IT) Resource Statement requirement for agencies.

51.9

Simplifies requirements for providing updates on agency progress in implementing the
Foundations for Evidence-Based Policymaking Act of 2018.

51.21

Adds new language instructing agencies to look for opportunities to redirect resources from
lower priority activities to higher priority activities and to eliminate unnecessary spending.

55.4

Removes requirement for submission of Information Resource Management plans.

55.6

Removes requirement for IT Resource Statement.

55.8

Streamlines guidance regarding Standard IT Investment Reports.

79

Modernizes the descriptions of the budget data system to accord with current web-based data
collection practices. Describes the multiple exercises used to collect information for the
President's Budget.

79.4(b)

Corrects the OMB fund code in the "Fund Types and Codes" table from "4" to "1" for
management funds.

80.4

States that sequestration of mandatory resources for all years that sequestration is required
under current law should be reflected in the baseline.

81.2

Updates to reflect that former exhibit 81 has been moved from this Circular to a MAX
Community page.

81.2

Removes the “Mandatory, Account-Specific Sequestration Policy, Authorizing Committee”
budget enforcement data classification in the “Summary of Budget Enforcement Data
Classifications” table.

82.18

Adds memorandum lines for changes to unobligated and obligated balances as identified in
Appendix F of OMB Circular No. A-11 (2019).

82.4, 82.6(d)

Updates sections to reflect that former exhibits 82A through 82C have been moved from this
Circular to a MAX Community help page.

82

Removes exhibits 82A through 82C and renumbers exhibit 82D to 82.

83.5

Updates to resolve inconsistency on the classification of obligations in non-credit revolving
accounts as direct and/or reimbursable.

83.5

Updates the table describing the method for identifying whether obligations are direct or
reimbursable.

85.1

Removes detailed requirements that were based on M-17-22 as the hiring freeze is no longer
in place and allows agencies to provide their high-level objectives and activities.

85.5(a)

Clarifies assumptions about FTE caps and streamlines language relating to justification of
FTEs.

85.5(c)

Updates table showing compensable days.

95.12

Updates guidance on performance-based information to include in Appendix narrative
statements.

95A

Adds several additional words or phrases to Table 1 of the General Style Guidelines with
respect to formatting, punctuation, or symbols.

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OMB Circular No. A–11 (2020)

SUMMARY OF CHANGES

Section No.

Change

95A

Adds several additional words or phrases to Table 2 of the General Style Guidelines with
respect to spelling or usage.

100.3, 100.4,
100.7, 100.15

Updates to reflect current law and guidance.

113.1(d)

Clarifies that payments of interest on Federal securities to Government accounts are an
intergovernmental transaction.

113.7, 113.8,
113.9

Adds guidance on the budgetary treatment of Treasury Inflation-Protected securities on the SF
133.

120 (various)

Updates all exhibits to show non-expenditure transfers on anticipated lines as opposed to
actual non-expenditure transfer lines on the apportionment.

120A

Removes previous years Exhibit 120A, which had listed all apportionment line numbers, and
instead directs the reader to the more detailed line guidance in Appendix F1.

120.2, 120.19

Clarifies whether or not an adjustment authority indicator (“AdjAut”) dictates if an automatic
adjustment can be made.

120.2

Adds to the “account-specific apportionments” definition that an approving apportionment
official may also include another OMB official who has been delegated apportionment
authority.

120.10

Emphasizes that if all or a portion of a TAFS is subject to apportionment, all budgetary
resources, including the portion exempt from apportionment, must be shown in the Budgetary
Resources section of the apportionment.

120.16

Removes the outdated reference to phone apportionments and instead states that other nonsystem methods should be consistent with 31 U.S.C. 1513.

120.36

Clarifies when an attachment/additional tab is apportioned and subject to the Antideficiency
Act.

120.41

Clarifies that if a final full-year appropriation bill is enacted before the end of a continuing
resolution (CR), the amounts automatically apportioned under the CR cannot be adjusted
downward.

120.53

Explains when to use line 6180 versus 6181 on the apportionment.

123

Incorporates routine guidance from the OMB CR Bulletin (throughout section).

123.2

Provides guidance and an example for how to calculate the rate for operations of a TAFS
during a CR.

123.3

Provides guidance and an example for how to calculate a TAFS’ amount automatically
apportioned by the CR Bulletin.

123.4

Explains CR anomalies and how they impact funding during a CR.

123.7

Discusses recurring rescissions and how they impact the rate for operations of a TAFS during
a CR.

123.8

Explains when CHIMPs impact the rate for operations of a TAFS during a CR.

123.9

Clarifies how mandated and permissive transfer authorities are applied to TAFS during a CR.

123.11

Adds a new section on how appropriated entitlements and mandatory payments are
apportioned during a CR.

OMB Circular No. A–11 (2020)

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SUMMARY OF CHANGES

Section No.

Change

123.18

Deletes Exhibit 123 and incorporates the example previously included in the Exhibit into
credit program guidance.

124.2

Updates the summary information required at the beginning of each agency lapse plan to
clarify that lapse plans should report the number of employees retained under the plan by
number of individual employees, rather than number of FTEs, and include the total number of
employees who will be furloughed under the plan.

EX-135

Updates list of agencies/programs that are required to submit plans.

EX-135

Updates section to reflect that former exhibits 135B through 135F have been moved from this
Circular to the MAX Community Monthly Outlay Plans exercise page:
https://community.max.gov/x/SgCDAw.

145.8

Clarifies reporting requirement for when GAO finds an ADA violation.

200

Updates overall performance planning and reporting timeline for strategic plans, performance
plans, priority goals, learning agendas, and evaluation plans through the President’s FY 2023
Budget. Adds references to FATAA and FITARA as other enacted legislation that is related
to, and complementary of, principles established in the Federal Performance Framework.
Clarifies and streamlines existing guidance for agency notification of COO, PIO, and Deputy
PIO designations to OMB and GSA in order to ensure accurate email ListServs for
communicating critical management policies, guidance, and information to agencies.

210

Provides updated guidance on expectations of agencies related to Federal Program Inventory
reporting, and clarifies the FPI’s relationship within the broader context of agencies’
performance and strategic planning and management processes. Technical edits are made to
existing guidance on the timing of performance plans and reports during an election year.
Updates clarify the Content table and standard information elements that must be addressed
when writing Strategic Plans, Annual Performance Plans, and Annual Performance Reports,
including thematic tagging for strategic objectives and priority goals. New guidance is also
provided to agencies for how to address elements related to evidence-building and evaluation
plans required by the Foundations for Evidence-based Policymaking Act of 2018 in the
agency SP, APP, and APR.

220

Section has been renamed and reorganized to the President’s Management Agenda, CrossAgency Priority Goals and Federal Performance Plan. It provides information on the
President’s Management Agenda (PMA) and its relationship to the GPRA Modernization Act
of 2010. Updated guidance is provided on implementation and reporting to support efforts
related to Shifting from Low-Value to High-Value Work.

230

Establishes the detailed timeline and major milestones for developing the FYs 2022-2026
Strategic Plan. Clarifies the relationship of the FY 2022 and FY 2023 APP to applicable FYs
2018-2022 and FYs 2022-2026 Strategic Plans. New guidance is also provided discussing
effective implementation strategies for achieving strategic goals and objectives, and how
interim revisions to Strategic Plans should be communicated and published.

240

Updates milestones for publishing the FY 2022 Annual Performance Plan and FY 2020
Annual Performance Report concurrent with agencies FY 2022 final congressional budget
justifications. Guidance is also provided clarifying how agencies meet the intent of reporting
provisions of the GPRA Modernization Act addressing lower-priority program activity
reporting.

250

Updates planning milestones and guidance for developing the next cycle of Agency Priority
Goals (FYs 2022-2023) with the FY 2023 Budget.

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OMB Circular No. A–11 (2020)

SUMMARY OF CHANGES

Section No.

Change

260

Updates guidance to clarify the relationship between strategic planning, strategic reviews, and
the Agency/OMB strategic review meeting. Updates in this section also streamline existing
guidance on required information elements to be reflected in agency Summary of Findings by
Strategic Objective that are submitted to OMB. Agency applicability for implementing the
requirements of this section is also more clearly delineated.

270

Provides strategies and guidance for strengthening program and project management across
the Federal Government in implementing the Program Management Improvement
Accountability Act (PMIAA). Updates incorporate dissemination and communications
planning as a component of Change Management, and discussion of policies designed to build
capacity within the program and project management workforce is revised and reformatted.

280

Provides continued guidance to agencies on implementing the Federal Government’s
customer experience framework, and information for agencies on how to effectively manage
customer experience improvement efforts. Updates include additional information for
agencies on leading practices for measuring and managing customer experience.

290

Provides additional guidance to agencies on implementing evaluation and evidence-building
activities required by the Foundations for Evidence-Based Policymaking Act of 2018 (the
“Evidence Act”), and describes the relationship of evaluation and evidence to the Federal
Performance Framework, as well as the relationship between the various documents required
by Title I of the Evidence Act.

Appendix B

Clarifies that all proposals involving enhanced-use leases (outleases) with leaseback
mechanisms must be submitted to OMB for review.

Appendix B

Updates annual amounts for the General Services Administration prospectus threshold (as
required under 40 U.S.C. 3307) and clarifies that all proposed leases with annual payments
above this amount must be submitted to OMB for review.

Appendix B

Adds "or renovate" to the requirement that agencies submit for OMB review financing
proposals that require contractors to "acquire, construct, or renovate assets valued at over $50
million" to clarify that renovation is a form of construction.

Appendix F.3

Amends description of line 1037 to replace “1036” with “1037”.

Appendix F.3

Adds line 1039 to provide a mechanism to record changes in allocation of trust fund
limitations in a general fund expenditure account. This change only impacts the Social
Security Administration and is effective for FY 2021.

Appendix F.3

Adds line 1040 to address adjustments to prior year indefinite appropriations derived from the
General Fund of the US Treasury in subsequent years and is effective for FY 2021.

Appendix F.3
and F.6

Adds lines 1042, 1043, 1044, 1063, 1064, 1065 and 4055 to provide a mechanism to record
changes in project source funding of monies derived from the General Fund of the US
Treasury and trust fund receipts. This change only impacts the Corps of Engineers-Civil
Works and is effective for FY 2021.

Appendix F.3

Adds line 1041 to address other balances previously not available (i.e., shown on line 1031) to
close a no-year Treasury account and is effective for FY 2021.

Appendix F.3

Removes lines 1082 “Capital transfer of expired unobligated balances to general fund” and
1083 “Expired unobligated balances applied to repay debt” because capital transfers and
repayment of debt are not applicable to the expired phase.
Adds lines 1122, 1222, 1410, and 1431 to address nonexpenditure transfers of exercised
borrowing authority. This change only impacts the Department of Agriculture and is effective
for FY 2021.

Appendix F.3

OMB Circular No. A–11 (2020)

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SUMMARY OF CHANGES

Section No.

Change

Appendix F.3

Amends description of line 1130 “Appropriations permanently reduced” to include
sequestration derived from exercised borrowing authority. This change only impacts the
Department of Agriculture and is effective for FY 2021.

Appendix F.3

Adds line 1722 to display discretionary unobligated balances of spending authority from
offsetting collections permanently reduced and is effective for FY 2021.
Adds line 1902 to address adjustment for total budgetary resources subject to obligation
limitation. This new line will only impact the Department of Transportation and is effective
for FY 2021.
Identifies the effective period (FY 2021) for the changes identified above and the renumbered
lines for budget execution reporting and the schedule P display.
Identifies the effective period (FY 2022) for the new lines added related to anticipated
budgetary resources and status of budgetary resources and the renumbered lines for budget
execution reporting and the schedule P display.
Amends description for lines 5331 “Direct obligated balance, start of year,” 5332
“Reimbursable obligated balance, start of year,” 5333 “Discretionary obligated balance, start
of year,” and 5334 “Mandatory obligated balance, start of year” to refer to line “3060” instead
of line “3061”.
Incorporates revisions from OMB Circular No. A-136 to separately display financing account
net disbursements in the Outlays, net and Disbursements, net section of the Statement of
Budgetary Resources.

Appendix F.3
Appendix F.3
Appendix F.3
and F.4
Appendix F.7

Appendix F.11

Appendix F.13

Clarifies that the phase “reduced by” is not recorded as a reduction (i.e., rescission) of
budgetary resources. This type of reduction is an adjustment to the appropriation line and is
not separately shown on a reduction line.

Appendix F.18

Adds a reference table to illustrate when and how to record adjustments to budgetary
resources from prior year indefinite appropriations derived from the General Fund of the US
Treasury in subsequent years.

Appendix G

Amends 31 U.S.C. 1341 to reflect updates enacted in The Government Employee Fair
Treatment Act of 2019 (P.L. 116-1).

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OMB Circular No. A–11 (2020)

CIRCULAR NO. A–11
PART 1
GENERAL INFORMATION

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

SECTION 10—OVERVIEW OF THE BUDGET PROCESS

SECTION 10—OVERVIEW OF THE BUDGET PROCESS
Table of Contents
10.1
10.2
10.3
10.4
10.5
10.6

The Budget Process
What is the budget?
What is the legal requirement to prepare the budget?
What kinds of information does the budget provide?
Which agencies does the budget cover?
What happens during the Federal budget process and when?
What is the Mid-Session Review?

10.7
10.8
10.9
10.10
10.11
10.12

The Central Financial Agencies
What are the central financial agencies?
What are the responsibilities and functions of OMB?
What are the responsibilities and functions of the Treasury?
What are the responsibilities and functions of CBO?
What are the responsibilities and functions of GAO?
How do OMB, CBO, the Fiscal Service, and GAO responsibilities overlap?

10.1

What is the budget?

In this Circular, the term budget means the President's Budget—The Budget of the United States
Government. The budget consists of several volumes that set forth the President's financial proposal with
recommended priorities for allocating resources. The main Budget volume contains the President's Budget
message and other broad statements of policy. The Appendix contains detailed information by agency,
bureau or program group, budget accounts, programs, and activities. Other volumes, such as Analytical
Perspectives and Historical Tables, provide complementary views of the budget. Most of the information
contained in the budget is, or is based on, information you submit for your agency and programs in response
to this Circular.
The term "budget" can mean other things in other contexts. It often refers to the full receipt and outlay
proposals rather than the volumes in which these amounts are published. Some people refer collectively to
the budget resolution and revenue and spending bills that the Congress passes, which we describe below,
as the "congressional budget." Ultimately, the Congress and the President enact many laws that control the
Government's receipts and spending, which we sometimes refer to collectively as the budget, as in "enacting
the budget."
This section provides a broad overview of the budget process. You can read more about the budget process
in the section of the Analytical Perspectives volume of the most recent budget, "Budget Concepts and
Budget Process." To view or download budget documents, go to the budget website:
https://www.whitehouse.gov/omb/budget/
10.2

What is the legal requirement to prepare the budget?

The Budget and Accounting Act requires the President to submit a budget (see section 15.2). The President
formally transmits his proposals for allocating resources to the Congress through the budget. The Congress
considers the recommendations and uses the information included in the budget as it drafts and passes laws
OMB Circular No. A–11 (2020)

Page 1 of Section 10

SECTION 10—OVERVIEW OF THE BUDGET PROCESS

that affect spending and receipts. Through this process the Government decides how much money to spend,
what to spend it on, and how to raise the money it has decided to spend.
10.3

What kinds of information does the budget provide?

The budget focuses primarily on the budget year—the upcoming fiscal year for which the Congress needs
to make appropriations. However, it includes data for the most recently completed year, the current year,
and nine years following the budget year (outyears) in order to reflect the effect of budget decisions over
the longer term. In addition to proposed appropriations for the budget year, the budget may include
proposed changes to appropriations for the current year (supplementals and rescissions), and legislative
proposals that would affect the current year, the budget year, or the outyears.
The budget provides actual or estimated data (stated in millions or billions of dollars, depending on the
context) for the following:



The amount by account that each agency may obligate the Government to pay (budget authority)
and estimates of payments (outlays) by agency and account;



The amount of receipts each agency collects from various sources;



Budget authority, outlays, and receipts by major function of the Government, such as national
defense; (This is why we assign each budget account a functional classification code(s).)



Total budget authority, outlays, and receipts for the Government; and



The actual or estimated surplus (when receipts exceed outlays) or deficit (when outlays exceed
receipts).

The budget divides the Government totals for budget authority, outlays, and receipts into "on-budget"
amounts and "off-budget" amounts. The off-budget amounts include the transactions of the Social Security
trust funds and the Postal Service, which are excluded by law from the on-budget totals.
The budget arrays data in many different ways. For example, one section of the budget focuses solely on
Federal investment spending. Also, while the budget focuses primarily on dollars, it also includes data on
other resources, such as Federal employment levels.
10.4

Which agencies does the budget cover?

The budget covers the agencies of all three branches of Government—Executive, Legislative, and
Judicial—and provides information on Government-sponsored enterprises. In accordance with law or
established practice, OMB includes information on agencies of the Legislative Branch, the Judicial Branch,
and certain Executive Branch agencies as submitted by those agencies without change. By longstanding
practice, the budget presents information about the Board of Governors of the Federal Reserve System but
does not include amounts for the Board in the budget totals, even though it is a Government agency, because
of the independent status of the System. The budget includes information about the Government-sponsored
enterprises, such as the Federal National Mortgage Association (Fannie Mae), but does not include them in
the budget totals because they are privately owned. (Section 25 discusses the applicability of Part 2 of this
Circular to various agencies.)
The budget also includes the estimated budgetary effects of certain entities that may not report to the
Department of the Treasury. These can be found in the Budget Appendix under the heading Federally
Created Non-Federal Entitites. In such cases, the included activities are considered budgetary and occur
Page 2 of Section 10

OMB Circular No. A–11 (2020)

SECTION 10—OVERVIEW OF THE BUDGET PROCESS

because of authorities conferred or control exerted by the Government. For more information on capturing
the full effect of governmental activity in the Budget, see Chapter 10, Coverage of the Budget, in the
Analytical Perspectives volume of the Budget.
10.5

What happens during the Federal budget process and when?

The budget process occurs in three main phases:



Formulation. During this phase, the Executive Branch prepares the President's Budget. OMB and
the Federal agencies begin preparing the next budget almost as soon as the President has sent the
last one to the Congress. OMB officially starts the process by sending planning guidance to
Executive Branch agencies in the spring. The President completes this phase by sending the budget
to the Congress on the first Monday in February, as specified in law, although occasionally
Presidents have sent it later for various reasons. For example, in a year with a transition between
outgoing and incoming Administrations, the timing of the President's Budget transmittal changes.



Congressional. This phase starts in late January or February, when the Congress receives the
President's Budget. The Congress does not vote on the President's Budget itself, and it does not
enact a budget of its own, as such. It considers the President's Budget proposals, passes an overall
revenue and spending plan called a "budget resolution," and enacts the regular appropriations acts
and other laws that control spending and receipts.



Execution. This phase lasts for at least five fiscal years and includes two parts.

 The apportionment part pertains to funds appropriated for that fiscal year and to balances of

appropriations made in prior years that remain available for obligation. At the beginning of the
fiscal year, and at such other times as necessary, OMB apportions funds—that is, specifies the
amount of funds that an agency may use by time period, program, project, or activity—to
Executive Branch agencies. Throughout the year, agencies hire people, enter into contracts, and
enter into grant agreements, etc., in order to carry out their programs, projects, and activities.
These actions use up the available funds by obligating the Federal Government to make outlays,
immediately or in the future.

 The reporting and outlay part lasts until funds are canceled (one-year and multiple-year funds

are canceled at the end of the fifth year after the funds expire for new obligations) or until funds
are totally disbursed (for no-year funds). Note: the canceled phase of annual and multi-year
authority (see section 20.4(c)) or cancellations of budgetary resources in no-year accounts
pursuant to 31 U.S.C. 1555 should not be confused with cancellations as a type of reduction (see
section 20.4(i)).

The following tables highlight the major events in each of the phases of the budget process. These tables
show the planned timing or, when applicable, the timing specified in law. The actual timing may vary from
the plan. For example, the Congress frequently does not enact all appropriations acts by the start of the
fiscal year, and on several occasions the President has submitted the budget later than specified for various
reasons, including late enactment of appropriations for the previous fiscal year or a change in
Administrations. Since budget cycles overlap, we must begin the next cycle before completing the last one.

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MAJOR STEPS IN THE FORMULATION PHASE
What happens?

When?

OMB issues spring planning guidance to Executive Branch agencies for the upcoming
budget. The OMB Director issues a letter to the head of each agency providing policy
guidance for the agency's budget request. Absent more specific guidance, the outyear
estimates included in the previous budget serve as a starting point for the next budget.
This begins the process of formulating the budget the President will submit the
following February.

Spring

OMB and the Executive Branch agencies discuss budget issues and options. OMB
works with the agencies to:

Spring and Summer





Identify major issues for the upcoming budget;
Develop and analyze options for the upcoming fall review; and
Plan for the analysis of issues that will need decisions in the future.

OMB issues Circular No. A–11 to all Federal agencies. This Circular provides detailed
instructions for submitting budget data and materials.

June

Executive Branch agencies (except those not subject to Executive Branch review)
make budget submissions. See section 25.

September*

Fiscal year begins. The just completed budget cycle focused on this fiscal year. It was
the "budget year" in that cycle and is the "current year" in this cycle.

October 1

OMB conducts its fall review. OMB staff analyzes agency budget proposals in light of
Presidential priorities, program performance, and budget constraints. They raise issues
and present options to the Director and other OMB policy officials for their decisions.

October–November

OMB opens the MAX A-11 DE application for all agencies to submit their past year
budget data.

November

OMB briefs the President and senior advisors on proposed budget policies. The OMB
Director recommends a complete set of budget proposals to the President after OMB
has reviewed all agency requests and considered overall budget policies.

Late November

Passback. OMB usually informs all Executive Branch agencies at the same time about
the decisions on their budget requests.

Late November

All agencies, including Legislative and Judicial Branch agencies, enter schedule data
and text materials in MAX A-11 DE. This process continues until OMB must "lock"
agencies out of MAX A-11 DE in order to meet the printing deadline.

Late November to
early January *

Executive Branch agencies may appeal to OMB and the President. An agency head
may ask OMB to reverse or modify certain decisions. In most cases, OMB and the
agency head resolve such issues and, if not, work together to present them to the
President for a decision.

December *

Agencies prepare and OMB reviews congressional budget justification materials.
Agencies prepare the budget justification materials they need to explain their budget
requests to the responsible congressional subcommittees.

January

President transmits the budget to the Congress.

First Monday in
February

*OMB provides specific deadlines for this activity.

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MAJOR STEPS IN THE CONGRESSIONAL PHASE
What happens?

When?

Congressional Budget Office (CBO) reports to Budget Committees on the economic and
budget outlook.

January

CBO reestimates the President's Budget based on their economic and technical
assumptions.

February

Other committees submit "views and estimates" to House and Senate Budget Committees. Within 6 weeks of
Committees indicate their preferences regarding budgetary matters for which they are
budget transmittal
responsible.
The Congress completes action on the concurrent resolution on the budget. The Congress April 15
commits itself to broad spending and revenue levels by passing a budget resolution.
The Congress needs to complete action on appropriations bills for the upcoming fiscal
year or provides a "continuing resolution" (a stop-gap appropriation law).

September 30

MAJOR STEPS IN THE EXECUTION PHASE
What happens?

When?

Fiscal year begins.

October 1

OMB apportions funds made available in the annual appropriations process and other
available funds. Agencies submit apportionment requests to OMB for each budget
account by August 21 or within 10 calendar days after the approval of the appropriation,
whichever is later. OMB approves or modifies the apportionment specifying the
amount of funds agencies may use by time period, program, project, or activity.

September 10 (or
within 30 days after
approval of a
spending bill)

Agencies incur obligations and make outlays to carry out the funded programs, projects,
and activities. Agencies hire people, enter into contracts, and enter into grant
agreements, etc., in order to carry out their programs, projects, and activities.
Agencies record obligations and outlays pursuant to administrative control of funds
procedures (see Appendix H), report to Treasury (see the Treasury Fiscal Requirements
Manual and section 130), and prepare financial statements.

Throughout the
fiscal year

Fiscal year ends.

September 30

Expired phase (no-year funds do not have an expired phase). Agencies disburse against
obligated balances and adjust obligated balances to reflect actual obligations during the
period of availability.
Agencies continue to record obligations and outlays pursuant to administrative control
of funds procedures, report to Treasury, and prepare financial statements.

Until September 30,
fifth year after funds
expire.

10.6

What is the Mid-Session Review?

The law requires the President to send a report to the Congress updating budget estimates on or before July
15th. This report contains revised budget estimates resulting from changes in economic assumptions,
technical reestimates, Presidential initiatives, and completed congressional actions that have occurred since
transmittal of the budget. Your OMB representative will provide guidance on the development of these
estimates at the appropriate time.

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10.7

What are the central financial agencies?

The central financial agencies are:





10.8

The Office of Management and Budget (OMB), in the Executive Office of the President;
The Department of the Treasury, Bureau of the Fiscal Service (Fiscal Service);
The Congressional Budget Office (CBO), in the Legislative Branch; and
The Government Accountability Office (GAO), in the Legislative Branch.
What are the responsibilities and functions of OMB?

OMB's predominant mission is to assist the President in overseeing the preparation of the President’s
Budget and to supervise its administration by the Executive Branch agencies. OMB evaluates the
effectiveness of agency programs, policies, and procedures, assesses competing funding demands among
agencies, and sets funding priorities. OMB ensures that agency reports, rules, testimony, and proposed
legislation are consistent with the President's Budget and with Administration policies.
In addition, OMB oversees and coordinates the Administration's procurement, financial management, and
information and regulatory policies. In each of these areas, OMB's primary role is to improve
administrative management, develop better performance measures and coordinating mechanisms, and
reduce any unnecessary burdens on the public.
For further information, refer to the OMB web site.
10.9

What are the responsibilities and functions of the Treasury?

Treasury, acting through the Bureau of the Fiscal Service, gathers and publishes Government-wide financial
information that is used by the public and private sectors to monitor the Government's financial status and
establish fiscal and monetary policies. These publications include: the Daily Treasury Statement; the
Monthly Treasury Statement; the Treasury Bulletin; the Combined Statement; and the Financial Report of
the U.S. Government. The Financial Report of the U.S. Government is the Federal Government's set of
audited financial statements, a requirement of the Government Management and Reform Act of 1994.
For further information, refer to the Fiscal Service web site.
10.10

What are the responsibilities and functions of CBO?

CBO was created by the Congressional Budget and Impoundment Control Act of 1974. CBO's mission is
to provide the Congress with the objective, timely, non-partisan analyses needed for economic and budget
decisions and with the information and estimates required for the congressional budget process. CBO
prepares analyses and estimates relating to the budget and the economy and presents options and
alternatives for the Congress to consider but does not make recommendations on policy. CBO’s services
can be grouped into four categories: helping the Congress formulate a budget plan; helping it stay within
that plan; helping it assess the impact of Federal mandates; and helping it consider issues related to the
budget and economic policy.
For further information, refer to the CBO web site.

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10.11

What are the responsibilities and functions of GAO?

GAO is the investigative arm of the Congress. GAO helps the Congress meet its Constitutional
responsibilities and helps improve the performance and accountability of the Federal Government for the
American people. GAO examines the use of public funds, evaluates Federal programs and activities, and
provides analyses, options, recommendations, and other assistance to help the Congress make effective
oversight, policy, and funding decisions. In this context, GAO works to continuously improve the
economy, efficiency, and effectiveness of the Federal Government through financial audits, program
reviews and evaluations, analyses, legal opinions, investigations, and other services. GAO's activities are
designed to ensure the Executive Branch's accountability to the Congress under the Constitution and the
Government's accountability to the American people. GAO is dedicated to good government through its
commitment to the core values of accountability, integrity, and reliability.
For further information, refer to the GAO web site.
10.12

How do OMB, CBO, the Fiscal Service, and GAO responsibilities overlap?

Here are a few examples:



After OMB submits the President's Budget, CBO is responsible for re-estimating the budget.



Both OMB and CBO score the costs of legislation (both appropriations and direct spending included
in authorization bills). While Budget Committees have the ultimate responsibility for determining
the scoring effects of legislation for Congressional enforcement, they typically rely on CBO
estimates during congressional consideration of individual bills to ensure that they are consistent
with the budget resolution totals. The President uses OMB estimates to determine the costs of
budget-related legislation. OMB reconciles or explains differences between the two sets of
discretionary estimates.



OMB and Fiscal Service work together to establish any new Treasury accounts, both during the
preparation of the Budget and after bills become laws.



OMB provides its scoring to Fiscal Service to assist in Fiscal Service’s responsibility to prepare
warrants.



OMB and Fiscal Service work together to estimate actual outlays during the course of a year.



Fiscal Service gathers financial information through the Government-wide Treasury Account
Symbol Adjusted Trail Balance System (GTAS), that allows agencies to submit one set of
accounting data (mostly budgetary, some proprietary) that fulfills the needs of the SF 133 Report
on Budget Execution and Budgetary Resources, the Fiscal Service 2108 Year-End Closing
Statement, and the prior-year column of the Program and Financing schedule in the President's
Budget.



OMB and Fiscal Service worked together to develop the GTAS systems. Fiscal Service develops
U.S. Standard General Ledger guidance to comply with OMB definitions.



Both Fiscal Service and GAO provide guidelines used by financial managers as they account for
Federal finances.

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

OMB uses GAO audits and evaluations, as well as those of agency inspectors general, as part of its
review of agency programs.

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SECTION 15—BASIC BUDGET LAWS

SECTION 15—BASIC BUDGET LAWS

Table of Contents
15.1
15.2
15.3
15.4
15.5
15.6

15.1

What laws govern the budget cycle?
Why is the Budget and Accounting Act important?
How does the Congress enact the budget and how is the budget enforced?
What laws govern the budget execution process when funds are actually spent?
What does the GPRA Modernization Act of 2010 require?
What do I need to know about the Federal Credit Reform Act of 1990?

What laws govern the budget cycle?

The Federal budget cycle can be divided into three distinct phases that are generally sequential and yet
intertwined. The first phase, which culminates in the transmittal of the President's Budget proposals to the
Congress, is called the budget formulation phase. In the next phase, the Congress acts upon laws that
together constitute the enacted budget. Once the laws have been enacted, executive agencies carry out the
laws in the budget execution phase. The Federal budget cycle is governed mainly by the following laws,
which we describe below:









15.2

Budget and Accounting Act.
Congressional Budget Act.
Balanced Budget and Emergency Deficit Control Act, as amended (BBEDCA).
Statutory Pay-As-You-Go Act.
Antideficiency Act.
Impoundment Control Act.
GPRA Modernization Act (formerly Government Performance and Results Act).
Federal Credit Reform Act.
Why is the Budget and Accounting Act important?

Before enactment of this law in 1921, there was no annual centralized budgeting in the Executive Branch.
Federal Government agencies usually sent budget requests independently to congressional committees with
no coordination of the various requests in formulating the Federal Government's budget. The Budget and
Accounting Act required the President to coordinate the budget requests for all Government agencies and
to send a comprehensive budget to the Congress. It created the Bureau of the Budget, now the Office of
Management and Budget (OMB), to help the President implement these requirements. It also required the
President to include certain information in the budget. The Congress has amended the requirements many
times and has codified them as Chapter 11, Title 31, U.S. Code. These are some of the requirements:



"On or after the first Monday in January but not later than the first Monday in February of each year,
the President shall submit a budget of the United States Government for the following fiscal year."



"Each budget shall include a budget message and summary and supporting information. The
President shall include in each budget the following...." The provision goes on to list about thirty
items, such as expenditures and receipts for the past year through the fourth year following the
budget year, information on debt, financial information, and information on employment levels.

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

"Under regulations prescribed by the President, each agency shall provide information required by
the President in carrying out this chapter. The President has access to, and may inspect, records of
an agency to obtain information."



"Estimated expenditures and proposed appropriations for the legislative branch and the judicial
branch...shall be submitted to the President before October 16 of each year and included in the
budget by the President without change."

15.3

How does the Congress enact the budget and how is the budget enforced?

The Congress does not enact a budget, as such. The Congress reviews the President's Budget and develops
its budget by approving three distinct kinds of measures:



The Congress adopts a concurrent resolution in the spring that specifies total receipts and outlays
and major categories of spending.



Next, legislation authorizing changes in mandatory spending programs and in taxes are enacted
consistent with the budget resolution.



Finally, the Congress enacts discretionary appropriations in the regular appropriations bills for the
upcoming fiscal year.

The current congressional budget process was established by the enactment of the Congressional Budget
Act (CBA). Before the CBA, which was enacted in 1974, there was no annual centralized budgeting in the
legislative branch. Each of the regular annual appropriations bills was acted on separately by the Congress
and changes in taxes were authorized in another process. In addition, there was no established process to
add up the total receipts and total spending in all the bills to reach the Federal Government's bottom line,
whether it was a surplus or a deficit.
The CBA established the concurrent resolution on the budget, also known as the budget resolution, the
House and Senate Budget Committees, the Congressional Budget Office, and procedures for relating
individual appropriation actions to the budget totals. Also, the CBA defines some key budget terms, such
as budget authority, that are used in all phases of the President's Budget formulation process and the
congressional budget process.
The CBA was amended extensively by a series of laws. BBEDCA, one of these amendments, had as its
central feature a series of declining deficit targets. BBEDCA was amended by the Budget Enforcement
Act, which applied a statutory pay-as-you-go (PAYGO) process to mandatory spending and revenue
legislation and discretionary spending limits to annual appropriations acts. The statutory PAYGO process
and discretionary spending limits expired in 2002. Recently enacted laws, however, have reinstated the
statutory budget enforcement mechanisms for mandatory spending and revenues and discretionary
spending.
The Statutory Pay-As-You-Go Act of 2010 established a statutory procedure to enforce a rule of deficit
neutrality on new revenue and mandatory spending legislation. The law requires that new legislation
changing revenues or mandatory expenditures, taken cumulatively, must not increase projected deficits. If
such legislation does increase projected deficits, the law requires automatic across-the-board cuts, known
as sequestration, in non-exempt mandatory programs. BBEDCA specifies limits ("caps") on the amount of
discretionary budget authority that can be provided through the annual appropriations process for 2012

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SECTION 15—BASIC BUDGET LAWS

through 2021. If the amount of appropriations provided in appropriations acts for a given year exceeds the
caps, the law requires the President to cancel discretionary budgetary resources in non-exempt accounts by
the excess amount.
Section 21 provides more information on the Statutory Pay-As-You-Go Act and BBEDCA and their
enforcement mechanisms.
15.4

What laws govern the budget execution process when funds are actually spent?

Chapters 13, 15, and 33 of Title 31, United States Code, govern the process of budget execution. Among
these, the major laws are the Antideficiency Act, the Impoundment Control Act, the provisions known as
the Economy Act which are found in section 1535, the provisions that govern the closing of accounts which
are found in sections 1551 through 1555, and provisions of the "Miscellaneous Receipts Act," which is
found in section 3302.
The Antideficiency Act requires OMB to apportion the accounts and to monitor spending; prohibits
agencies from spending more than the amounts appropriated or apportioned, whichever is lower; requires
that agencies control their spending; and provides penalties for overspending.
Specifically, agencies may not:



Purchase services and merchandise before appropriations are enacted and accounts are apportioned;



Enter into contracts that exceed the appropriation for the year or the amount apportioned by OMB,
whichever is lower; or



Pay bills when there is no cash in the appropriation or fund account.

The head of each agency is required to establish, by regulation, a system of administrative control of funds
that:



Restricts obligation and expenditure (outlays or disbursements) from each account to the lower of
the amount apportioned by OMB or the amount available for obligation and/or expenditure.



Enables the head of the agency to identify the person(s) responsible for violating the Act.

There are administrative and criminal penalties for violating the Antideficiency Act. Also, the agency head
is required to report any violations to the President, through the OMB Director; to the Congress; and to the
Comptroller General. See section 145 for instructions on reporting violations.
The Impoundment Control Act, which was enacted in 1974, requires that the President notify the Congress
whenever an official of the Executive Branch impounds (i.e. withholds) budget authority. There are two
types of impoundments: the temporary deferral of funds and rescission proposals to permanently reduce
spending. The Act also prescribes the rules that must be followed whenever the executive branch impounds
funds. See section 112 for instructions on reporting deferrals and rescission proposals and the rules that
must be followed.

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15.5

What does the GPRA Modernization Act of 2010 require?

The GPRA Modernization Act of 2010 updates the Federal Government's performance management
framework, retaining and amplifying some aspects of the Government Performance and Results Act of
1993 (GPRA) while also addressing some of its weaknesses. The GPRA in 1993 had established strategic
planning, performance planning, and reporting as a framework for agencies to communicate progress in
achieving their missions. The GPRA Modernization Act establishes some important changes to existing
requirements that move toward a more useful approach to performance planning and reporting on a central
website. The GPRA Modernization Act serves as a foundation for helping agencies to focus on their highest
priorities and creating a culture where data and empirical evidence play a greater role in policy, budget, and
management decisions. A central program inventory, also required by the Act, has the potential to facilitate
coordination across programs by making it easier to find programs that can contribute to a shared goal, as
well as improve public understanding about what Federal programs do.
15.6

What do I need to know about the Federal Credit Reform Act of 1990?

This law governs Federal credit programs—ones that make direct loans and loan guarantees. The Act
(FCRA) prescribes a special budget treatment for direct loans and loan guarantees that measures the net
present value of cash flows to and from the Government, i.e., subsidy cost, rather than budgeting for credit
programs on a cash basis. For most credit programs, the Congress must provide budget authority equal to
the subsidy cost in annual appropriations acts before the program can make direct loans or loan guarantees.
Section 185 of this Circular addresses the requirements of this law, which was enacted as an amendment of
Title V of the Congressional Budget Act of 1974.

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SECTION 20—TERMS AND CONCEPTS

SECTION 20—TERMS AND CONCEPTS
Table of Contents
20.1
20.2
20.3
20.4

20.8
20.9
20.10
20.11
20.12

What is the purpose of this section?
How do I use this section?
What special terms must I know?
What do I need to know about budget authority?
(a) Definition of budget authority
(b) Forms of budget authority
(c) Period of availability of budget authority
(d) Determining the amount of budget authority
(e) Discretionary or mandatory and permanent or current budget authority
(f)
Unobligated balance
(g) Obligated balance
(h) Reappropriation
(i)
Rescissions and cancellations
(j)
Transfer
(k) Transfer in the estimates
(l)
Allocation
When should I record obligations and in what amounts?
What do I need to know about outlays?
What do I need to know about governmental receipts, offsetting collections, and offsetting
receipts?
(a) Overview
(b) Governmental receipts
(c) General information about offsets to budget authority and outlays
(d) Offsetting collections
(e) Offsetting receipts
(f)
Receipt accounts and expenditure accounts
(g) User charges
(h) Means of financing
What do I need to know about cash-equivalent transactions?
What do I need to know about refunds?
What do I need to know about advances?
What do I need to know about accounts and fund types?
What do I need to know about reimbursable work?

Ex–20

Transfers of Budgetary Resources among Federal Government Accounts

20.5
20.6
20.7

Summary of Changes
Describes general scoring and execution concepts regarding rebasing of funds (section 20.3).
Clarifies execution guidance of account-specific rescissions and cancellations of spending authority
from offsetting collections, as well as special and trust fund receipts (section 20.4(i)).
Describes limited circumstances in which nonexpenditure transfers may be made between different
fund groups (exhibit 20).

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20.1

What is the purpose of this section?

In this section, we define budget terms—such as budget authority, obligation, and outlay—that you need to
know in order to understand the budget process and this Circular. We also explain certain of the terms in
depth.
20.2

How do I use this section?



If you need a brief definition of a term commonly used in the budget process, go to section 20.3.
That section lists the terms in alphabetical order.



If you need a more detailed explanation of the terms and concepts listed in the section titles of the
Table of Contents above, go to sections 20.4–20.13.



If you need to know more about the credit terms defined in section 20.3, go to section 185,
Federal credit.



If you need to know more about the sequestration terms and concepts defined in section 20.3, go to
section 100, Sequestration.



If you need definitions of performance terms, go to section 200, Overview of strategic plans, annual
performance plans, and annual program performance reports.

20.3

What special terms must I know?

Advance appropriation means appropriations of new budget authority that become available one or more
fiscal years beyond the fiscal year for which the appropriation act was passed. (See section 20.4(c).)
Advance funding means appropriations of budget authority provided in an appropriations act to be used,
if necessary, to cover obligations incurred late in the fiscal year for benefit payments in excess of the amount
specifically appropriated in the act for that year, where the budget authority is charged to the appropriation
for the program for the fiscal year following the fiscal year for which the appropriations act is passed. (See
section 20.4(c).)
Agency means a department or establishment of the Government for the purposes of this Circular.
(Compare to "Bureau.")
Allowance means a lump-sum included in the budget to represent certain transactions that are expected to
increase or decrease budget authority, outlays, or receipts but that are not, for various reasons, reflected in
the program details. For example, the budget might include an allowance to show the effect on the budget
totals of a proposal that would affect many accounts by relatively small amounts, in order to avoid
unnecessary detail in the presentations for the individual accounts. The President doesn't propose that
Congress enact an allowance as such, but rather that it modify specific legislative measures as necessary to
produce the increases or decreases represented by the allowance.
Amendment means a proposed action that revises the President's budget request and is transmitted prior to
completion of action on the budget request by the Appropriations Committees of both Houses of Congress.
(See section 110.2.)
Apportionment is a plan, approved by OMB, to spend resources provided by one of the annual
appropriations acts, a supplemental appropriations act, a continuing resolution, or a permanent law
(mandatory appropriations). Resources are apportioned by Treasury Appropriation Fund Symbol (TAFS).
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The apportionment identifies amounts available for obligation and expenditure. It specifies and limits the
obligations that may be incurred and expenditures made (or makes other limitations, as appropriate) for
specified time periods, programs, activities, projects, objects, or any combination thereof. An apportioned
amount may be further subdivided by an agency into allotments, suballotments, and allocations. (See
Appendix H.)
Appropriated entitlement—See "Entitlement."
Appropriation means a provision of law (not necessarily in an appropriations act) authorizing the
expenditure of funds for a given purpose. Usually, but not always, an appropriation provides budget
authority. (See section 20.4.)
Appropriation account—See "Treasury Appropriation Fund Symbol."
Balanced Budget and Emergency Deficit Control Act of 1985 (BBEDCA) refers to legislation that
shaped the budget process, first by setting fixed targets for annual deficits and then by replacing those with
a Pay-as-you-go (PAYGO; see “Pay-as-you-go”) requirement for new tax or mandatory spending
legislation and with caps on annual discretionary funding. Most of these requirements expired in 2002.
The Statutory Pay-As-You-Go Act of 2010, which did not amend BBEDCA, reinstated a statutory PAYGO
rule for revenues and mandatory spending legislation. The Budget Control Act of 2011 (BCA), which
amended BBEDCA, reinstated discretionary caps on budget authority. (See section 21.3.)
Balances of budget authority means the amounts of budget authority provided in previous years that have
not been outlayed.
Baseline means a projection of the estimated receipts, outlays, and deficit or surplus that would result from
continuing current law or current policies through the period covered by the budget. (See section 80.)
Borrowing authority is a type of budget authority that permits obligations and outlays to be financed by
borrowing. (See section 20.4(b).)
Budget means the Budget of the United States Government, which sets forth the President's comprehensive
financial plan and indicates the President's priorities for the Federal Government. (See section 10.1.)
Budget authority (BA) means the authority provided by law to incur financial obligations that will result
in outlays. The specific forms of budget authority are appropriations, borrowing authority, contract
authority, and spending authority from offsetting collections. (See section 20.4.)
Budget Control Act of 2011 refers to legislation that, among other things, amended BBEDCA to reinstate
discretionary spending limits on budget authority through 2021 and restored the process for enforcing those
spending limits; increased the statutory debt ceiling; and established a Joint Select Committee on Deficit
Reduction that was instructed to develop a bill to reduce the Federal deficit by at least $1.5 trillion over a
10-year period. It also provided a process to implement alternative spending reductions in the event that
legislation achieving at least $1.2 trillion of deficit reduction was not enacted. (See section 21.3.)
Budget totals means the totals included in the Budget for budget authority, outlays, receipts, and the surplus
or the deficit. Some presentations in the Budget distinguish on-budget totals from off-budget totals. Onbudget totals reflect the transactions of all Federal Government entities, except those excluded from the
Budget totals by law. Off-budget totals reflect the transactions of Government entities that are excluded
from the on-budget totals by law. Under current law, the off-budget totals include the Social Security trust
funds and the Postal Service. The Budget combines the on- and off-budget totals to derive unified (i.e.
consolidated) totals for Federal activity.
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SECTION 20—TERMS AND CONCEPTS

Budget year (BY) refers to the fiscal year for which the budget is being considered, that is, with respect to
a session of Congress, the fiscal year of the Government that starts on October 1 of the calendar year in
which that session of Congress begins.
Budgetary resources mean amounts available to incur obligations in a given year. Budgetary resources
consist of new budget authority and unobligated balances of budget authority provided in previous years.
Bureau means the principal subordinate organizational units of an agency.
Cancellation means a proposal by the President to reduce budget resources (new budget authority or
unobligated balances of budget authority) that is not subject to the requirements of Title X of the
Congressional Budget and Impoundment Control Act of 1974. Resources that are proposed by the President
for cancellation cannot be withheld from obligation pending Congressional action on the proposal. The
term is sometimes used more broadly to refer to any legislative action taken by the Congress to reduce
budgetary resources, including rescissions proposed by the President. Cancellations can either be
temporary or permanent. (See section 20.4(i).)
Cancellations as a type of reduction should not be confused with the canceled phase of annual and multiyear authority (see section 20.4(c)) or cancellations of budgetary resources in no-year accounts pursuant to
31 U.S.C. 1555 (see Appendix F).
Cap means the legal limits for each fiscal year under BBEDCA on the budget authority and outlays (only
if applicable) provided by discretionary appropriations.
Cap adjustment means either an increase or a decrease that is permitted to the statutory cap limits for each
fiscal year under BBEDCA on the budget authority and outlays (only if applicable) provided by
discretionary appropriations only if certain conditions are met. These conditions may include providing for
a base level of funding, a designation of funds by the Congress (and in some circumstances, the President),
or a change in concepts and definitions of funding under the cap. Changes in concepts and definitions
require consultation with the Congressional Appropriations and Budget Committees.
Cash equivalent transaction means a transaction in which the Government makes outlays or receives
collections in a form other than cash or in which the outlays or receipts recorded in the budget differ from
the cash because the cash does not accurately measure the value of the transaction. (See section 20.8.)
CHIMP is an acronym for a "CHange (either a cost or a savings) In a Mandatory Program" that is proposed
or enacted in an appropriations bill rather than in authorizing legislation. The term applies only to
provisions in appropriations acts that change mandatory budget authority, outlays, offsetting collections, or
offsetting receipts relative to the baseline. For the purposes of scoring those appropriations acts, such
changes are scored as discretionary. After enactment, these changes are rebased (see "Rebase"). In OMB's
budget database, proposed CHIMPs are separately identified with a specific budget enforcement
subcategory classification known as a "discretionary change in a mandatory program" until they are enacted
in full-year appropriations bills (see section 81.2). This classification only applies to policy estimates—not
baseline estimates.
Under the Statutory Pay-As-You-Go Act of 2010, the outlay effects of CHIMPs that alter mandatory budget
authority in an outyear are classified as PAYGO (mandatory) impacts except when their net outlay
effect is zero over a six-year period beginning with the current year. All changes in revenues in any year
are classified as PAYGO, and are not scored as discretionary, even if they are included in an
appropriations bill.

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Collections mean money collected by the Government that the budget records as a governmental receipt,
an offsetting collection, or an offsetting receipt (see section 20.7).
Contract authority is a type of budget authority that permits you to incur obligations in advance of an
appropriation, offsetting collections, or receipts to make outlays to liquidate the obligations. Typically, the
Congress provides contract authority in an authorizing statute to allow you to incur obligations in
anticipation of the collection of receipts or offsetting collections that will be used to liquidate the
obligations. (See section 20.4(b).)
Cost means the price or cash value of the resources used to produce a program, project, or activity. This
term is used in many different contexts. When used in connection with Federal credit programs, the term
means the estimated long-term cost to the Government of a direct loan or loan guarantee, calculated on a
net present value basis, excluding administrative costs and any incidental effects on governmental receipts
or outlays (see section 185). For specific instructions on estimating costs, refer to the pertinent OMB
instructions: for cost principles for educational institutions, see OMB Circular No. A–21; for estimating
costs for user charges, see OMB Circular No. A–25; for rental and construction costs of Government
quarters, see OMB Circular No. A–45; for allowable costs for audits, see OMB Circular No. A–50; for cost
estimates in performing commercial activities, see OMB Circular No. A–76; and for cost principles for
State, local, and Indian Tribal Governments, see OMB Circular No. A–97. The term also refers to
legislation or administrative actions that increase outlays or decrease savings.
Credit program account means a budget account that receives and obligates appropriations to cover the
subsidy cost of a direct loan or loan guarantee and disburses the subsidy amount to a financing account.
(See section 185.)
Current services estimates—See "Baseline."
Deferral means any executive branch action or inaction that temporarily withholds, delays, or effectively
precludes the obligation or expenditure of budgetary resources. The President reports deferrals to the
Congress by special message. Deferrals are not identified separately in the Budget. (See section 112.)
Deficit means the amount by which outlays exceed receipts in a fiscal year. It may refer to the on-budget,
off-budget, or unified budget deficit. (See "Budget totals.")
Deposit fund means an account established to record amounts held temporarily by the Government until
ownership is determined (for example, earnest money paid by bidders for mineral leases) or held by the
Government as an agent for others (for example, State and local income taxes withheld from Federal
employees' salaries and not yet paid to the State or local government). (See section 20.11.)
Direct loan means a disbursement of funds by the Government to a non-Federal borrower under a contract
that requires the repayment of such funds with or without interest. The term also includes certain equivalent
transactions that extend credit. (See section 185) (Compare to "Loan guarantee.")
Direct spending—See "Mandatory spending."
Disaster funding means a discretionary appropriation that is enacted that the Congress designates as being
for disaster relief. Such an appropriation results in a cap adjustment to the limits on discretionary spending
under BBEDCA. The total adjustment for this purpose cannot exceed a ceiling for a particular year that is
defined as the total of the average funding provided for disaster relief over the previous 10 years (excluding
the highest and lowest years) and the unused amount of the prior year's ceiling (excluding the portion of
the prior year's ceiling that was itself due to any unused amount from the year before). Disaster relief is
defined as activities carried out pursuant to a determination under section 102(2) of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act.
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Discretionary spending means budgetary resources (except those provided to fund mandatory spending
programs) provided in appropriations acts. (See section 21.3.) (Compare to "Mandatory spending.")
Where obligation limitations set in appropriations acts limit permanent budget authority, except trust fund
accounts in the Department of Transportation, we define the budget authority for the account as
discretionary in an amount equal to the limit. For the Transportation trust funds subject to an annual
obligation limitation, the budget authority remains mandatory, although the funds' outlays are discretionary.
Emergency requirement means an amount that the Congress has designated as an emergency requirement
in statute and, for discretionary appropriations, designated on an account by account basis. Such amounts
are not included in the estimated budgetary effects of PAYGO legislation under the requirements of the
Statutory Pay-As-You-Go Act of 2010, if they are mandatory or receipts. Such a discretionary
appropriation that is subsequently designated by the President as an emergency requirement results in a cap
adjustment to the limits on discretionary spending under BBEDCA.
Entitlement refers to a program in which the Federal Government is legally obligated to make payments
or provide aid to any person who, or State or local government that, meets the legal criteria for eligibility.
Entitlements are generally provided by an authorizing statute, and can include loan and grant programs.
Examples include benefit payments for Social Security, Medicare, Medicaid, and unemployment insurance,
as well as grants to States for the Children's Health Insurance Program (CHIP) and Temporary Assistance
for Needy Families (TANF). Some programs, such as veteran's compensation, Medicaid, Supplemental
Security Income (SSI), and Child Nutrition, are entitlements even though they are funded by appropriations
acts because the authorizing statutes for the programs unconditionally obligate the United States to make
payments. These are referred to as appropriated entitlements. (See "Mandatory spending;" section 21.3.)
Expenditure transfer—See "Transfers."
Federal funds group refers to the moneys collected and spent by the Government through accounts other
than those designated as trust funds. Federal funds include general, special, public enterprise, and
intragovernmental funds. (See section 20.11.) (Compare to "Trust funds group.")
Financing account means a non-budgetary account (an account whose transactions are excluded from the
budget totals) that records all of the cash flows resulting from post-1991 direct loan obligations or loan
guarantee commitments. At least one financing account is associated with each credit program account.
For programs that make both direct loans and loan guarantees, separate financing accounts are required for
direct loan cash flows and for loan guarantee cash flows. (See section 185.) (Compare to "Liquidating
account.")
Fiscal year (FY) means the Government's accounting period. It begins on October 1 and ends on
September 30, and is designated by the calendar year in which it ends.
Forward funding means appropriations of budget authority that become available for obligation in the last
quarter of the fiscal year for the financing of ongoing grant programs during the next fiscal year. (See
section 20.4(c).)
Full-time equivalent (FTE) employment is the basic measure of the levels of employment used in the
budget. It is the total number of hours worked (or to be worked) divided by the number of compensable
hours applicable to each fiscal year. (See section 85.)
Functional classification means the array of budget authority, outlays, and other budget data according to
the major purpose served—for example, agriculture, national defense, and transportation.
(See section 79.3.)
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General fund means the accounts for collections not earmarked by law for a specific purpose, the proceeds
of general borrowing, and the expenditure of these moneys. It is part of the Federal funds group.
Government sponsored enterprises (GSEs) mean private enterprises that were established and chartered
by the Federal Government for public policy purposes. GSEs are classified as non-budgetary and not
included in the Federal budget because they are private companies, and their securities are not backed by
the full faith and credit of the Federal Government. However, the budget presents statements of financial
condition for certain Government sponsored enterprises such as the Federal National Mortgage Association.
(Compare to "Off-budget.")
Governmental receipts mean collections that result from the Government's exercise of its sovereign power
to tax or otherwise compel payment. They are compared to outlays in calculating a surplus or deficit.
Receipts and revenues are common terms used in place of governmental receipts. (See section 20.7.)
(Compare to "Offsetting collections" and "Offsetting receipts.")
GTAS means the Governmentwide Treasury Account Symbol Adjusted Trial Balance System. Agency
staff uses this system to electronically submit the accounting data that: (a) support the SF 133 Report on
Budget Execution and Budgetary Resources, and (b) are used for much of the initial set of past year data in
schedule P (see sections 82.15 and 130.2). This system replaced the Treasury Federal Agencies' Centralized
Trial Balance System II (FACTS II).
Impoundment means any executive action or inaction that temporarily or permanently withholds, delays,
or precludes the obligation or expenditure of budgetary resources.
Intragovernmental fund—See "Revolving fund."
Liquidating account means a budget account that records all cash flows to and from the Government
resulting from pre-1992 direct loan obligations and loan guarantee commitments. Unlike financing
accounts, these accounts are included in the budget totals. (See section 185.) (Compare to "Financing
account.")
Loan guarantee means any guarantee, insurance, or other pledge with respect to the payment of all or a
part of the principal or interest on any debt obligation of a non-Federal borrower to a non-Federal lender.
The term does not include the insurance of deposits, shares, or other withdrawable accounts in financial
institutions. (See section 185.) (Compare to "Direct loan.")
Mandatory spending means spending controlled by laws other than appropriations acts (including
spending for entitlement programs) and spending for the Supplemental Nutrition Assistance Program.
Although the Statutory Pay-As-You-Go Act of 2010 uses the term "direct spending" instead of "mandatory
spending" to describe this concept, "mandatory spending" is the term to describe the concept that is
commonly used. (See section 21.3.) (Compare to "Discretionary spending.")
Means of financing refers to borrowing, the change in cash balances, and certain other transactions that
are involved in financing a deficit. The term is also used to refer to the debt repayment, the change in cash
balances, and certain other transactions involved in using a surplus. By definition, the means of financing
are not treated as receipts or outlays and so are non-budgetary. (See section 20.7(h).)
Nonbudgetary transactions means transactions of the Government that do not belong in the Budget
because they do not represent net budget authority or outlays, but rather are a means of financing (such as
deposit funds, direct loan and loan guarantee financing accounts, and seigniorage). (Compare to "Offbudget" and "Means of financing.")
Nonexpenditure transfer—See "Transfer."
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SECTION 20—TERMS AND CONCEPTS

Obligated balance means the cumulative amount of budget authority that has been obligated but not yet
outlayed. As prescribed by 31 U.S.C. 1551, it is the amount of unliquidated obligations in an account less
the amounts collectible as repayments to the account. In other words, it is unpaid obligations net of
uncollected customer payments from Federal sources. (See section 20.4(g).)
Obligation means a binding agreement that will result in outlays, immediately or in the future. Budgetary
resources must be available before obligations can be incurred legally. (See section 20.5.)
Obligation limitation means a type of budgetary resource appropriated to accounts in a manner similar to
budget authority that limits the amount of contract authority already made available for obligation by
another law. The obligation limitation is effectively the amount of new budget authority available for
obligation for that period. Obligation limitations are used in certain Transportation programs.
Off-budget refers to transactions of the Federal Government that would be treated as budgetary had
Congress not designated them by statute as "off-budget." Currently, transactions of the Social Security
trust funds and the Postal Service are the only sets of transactions that are so designated. The term is
sometimes used more broadly to refer to the transactions of private enterprises that were established and
sponsored by the Government, most especially "Government sponsored enterprises" such as the Federal
Home Loan Banks. (Compare to "On-budget.")
Offsetting collections mean payments to the Government that, by law, are credited directly to expenditure
accounts and deducted from gross budget authority and outlays of the expenditure account, rather than
added to receipts. Usually, offsetting collections are authorized to be spent for the purposes of the account
without further action by Congress. They usually result from business-like transactions with the public,
including payments from the public in exchange for goods and services, reimbursements for damages, and
gifts or donations of money to the Government and from intragovernmental transactions with other
Government accounts. The authority to spend offsetting collections is a form of budget authority. (See
sections 20.4(b) and 20.7.) (Compare to "Governmental receipts" and "Offsetting receipts.")
Offsetting receipts mean payments to the Government that are credited to offsetting receipt accounts and
deducted from gross budget authority and outlays, rather than added to receipts. Usually they are deducted
at the level of the agency and subfunction, but in some cases they are deducted at the level of the government
as a whole. They are not authorized to be credited to expenditure accounts. The legislation that authorizes
the offsetting receipts may earmark them for a specific purpose and either appropriate them for expenditure
for that purpose or require them to be appropriated in annual appropriations acts before they can be spent.
Like offsetting collections, they usually result from business-like transactions with the public, including
payments from the public in exchange for goods and services, reimbursements for damages, and gifts or
donations of money to the Government, and from intragovernmental transactions with other Government
accounts. (See section 20.7.) (Compare to "Governmental receipts" and "Offsetting collections.")
On-budget refers to all budgetary transactions other than those designated as off-budget. (Compare to
"Off-budget.")
Outlay means a payment to liquidate an obligation (other than the repayment of debt principal or other
disbursements that are "means of financing" transactions). Outlays generally are equal to cash
disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to
pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues
of the public debt. Outlays are the measure of Government spending. (See section 20.6.)
Outyear estimates mean estimates presented in the budget for the years beyond the budget year of budget
authority, outlays, receipts, and other items (such as debt).

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Overseas Contingency Operations/Global War on Terrorism (OCO/GWOT) means a discretionary
appropriation that is enacted that the Congress and, subsequently, the President has so designated on an
account by account basis. Such a discretionary appropriation that is designated as OCO/GWOT results in
a cap adjustment to the limits on discretionary spending under BBEDCA. Funding for these purposes has
been associated with, for example, the wars in Iraq and Afghanistan.
Pay-as-you-go (PAYGO) refers to the requirements of the Statutory Pay-As-You-Go Act of 2010 that
result in a sequestration if the estimated combined result of new legislation affecting direct spending or
revenue increases the on-budget deficit relative to the baseline, as of the end of a congressional session.
(See section 21.3.)
Public enterprise fund—See "Revolving fund."
Reappropriation means an extension of the availability of unobligated balances of budget authority that
have expired or would otherwise expire as a result of legislation enacted subsequent to the law that provided
the budget authority. (See sections 20.4(h) and 120.66.)
Rebase means to change the classification of funds from how they were scored for budget enforcement in
a particular piece of legislation. Items can be "rebased" either direction—from mandatory to discretionary
or discretionary to mandatory, depending on the original jurisdiction of the scored bill, the directed scoring
provided in a bill, and the underlying program characteristics. This happens most often with changes in
mandatory programs enacted in appropriations acts (see "CHIMP"), which are scored as discretionary but
executed as mandatory. It is also possible, however, for an authorizing bill to change a discretionary
program, which would be scored as mandatory but executed as discretionary.
In general, appropriations should be rebased to match the mandatory or discretionary classification of
existing funds that an account receives for similar activities. For example, if an authorizing bill provides
additional appropriations for salaries and expenses-related activities normally funded by an annual
appropriations Act, those funds are usually rebased as discretionary. The same concept applies even if an
existing account funded by discretionary dollars receives a transfer from an appropriation provided in an
authorizing bill classified as mandatory. In this case, the transferred funds should be rebased as
discretionary in the receiving account. See section 21.3 for a more detailed explanation on determining the
budget enforcement category of funding.
Receipts—See "Governmental receipts" or "Offsetting receipts."
Reduction in budgetary resources means a rescission (see section 20.4(i)); cancellation (see section
20.4(i)); across-the-board reduction; or sequestration (see section 100).
Refund means the return of excess payments to or by the Government. (See section 20.9.)
Reimbursable obligation means an obligation financed by offsetting collections credited to an expenditure
account in payment for goods and services provided by that account. (See section 83.5.)
Rescission means a proposal by the President to reduce budgetary resources (new budget authority or
unobligated balances of budget authority) pursuant to the requirements of Title X of the Congressional
Budget and Impoundment Control Act of 1974. Resources that are proposed by the President for rescission
may be withheld from obligation for 45 calendar days of continuous session of the Congress (excluding an
adjournment of more than three days on which either House is not in session) pending congressional action
on the proposal. The term is often used more broadly to refer to any legislative action taken by the Congress
to reduce budgetary resources, including reductions that were not proposed pursuant to the Impoundment
Control Act. Rescissions can either be temporary or permanent. (See section 20.4(i).)
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SECTION 20—TERMS AND CONCEPTS

Revolving fund means a fund that conducts continuing cycles of business-like activity, in which the fund
charges for the sale of products or services and uses the proceeds to finance its spending, usually without
requirement for annual appropriations. There are three types of revolving funds: Public enterprise funds,
which conduct business-like operations mainly with the public, intragovernmental revolving funds, which
conduct business-like operations mainly within and between Government agencies, and trust revolving
funds, which conduct business-like operations mainly with the public and are designated by law as a trust
fund. (See section 20.11.)
Scorekeeping means measuring the budget effects of legislation in terms of budget authority, governmental
receipts, and outlays, for purposes of measuring adherence to the President's Budget, other budget targets,
or budget enforcement laws. (See section 21.)
Sequestration means the cancellation of budgetary resources. The Statutory Pay-As-You-Go Act of 2010
requires such cancellations if revenue or direct spending legislation is enacted that, in total, increases
projected deficits or reduces projected surpluses relative to the baseline. BBEDCA requires annual acrossthe-board cancellations to selected mandatory programs through 2030 and would require cancellations if
discretionary appropriations exceed the statutory limits on discretionary spending. (See section 100.)
Special fund means a Federal fund account for receipts earmarked for specific purposes and the expenditure
of these receipts. (See section 20.11.)
Spending authority from offsetting collections is a type of budget authority that permits obligations and
outlays to be financed by offsetting collections (see section 20.4(b)). (Compare to "Offsetting collections.")
Statutory Pay-As-You-Go Act of 2010 refers to legislation that reinstated a statutory pay-as-you-go
requirement for new tax or mandatory spending legislation. The law is a stand-alone piece of legislation
that cross-references BBEDCA but does not directly amend that legislation.
Subsidy means the estimated long-term cost to the Government of a direct loan or loan guarantee,
calculated on a net present value basis, excluding administrative costs and any incidental effects on
governmental receipts or outlays. (See section 185.)
Supplemental appropriation means an appropriation enacted subsequent to a regular annual
appropriations act, when the need for funds is too urgent to be postponed until the next regular annual
appropriations act. (See section 110.2.)
Surplus means the amount by which receipts exceed outlays in a fiscal year. It may refer to the on-budget,
off-budget, or unified budget surplus. (See "Budget totals.")
Third scorecard is sometimes used to refer to the effects of a mandatory or revenue proposal that are not
subject to PAYGO (see sections 79.2 and 81.2 for more information on reporting these effects in MAX A11 DE.)
These non-PAYGO effects may include:



The PAYGO-exempt portions of mandatory or revenue proposals that require authorizing
legislation, such as off-budget or emergency legislation;



The indirect effect of mandatory or revenue proposals, including proposals that require authorizing
legislation, which are not subject to PAYGO. Indirect effects include the effects on interest;



The mandatory or revenue savings or costs that result from discretionary policies, such as the
savings associated with an increased level of anti-fraud or enhanced compliance effort achieved by
additional administrative or program management funding.

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Transfer means to move budgetary resources from one budget account to another. Depending on the
circumstances, the budget may record a transfer as an expenditure transfer, which means a transfer that
involves an outlay, or as a nonexpenditure transfer, which means a transfer that doesn't involve an outlay.
(See section 20.4(j).)
Transfer in the estimates means a proposal to stop funding an activity through one budget account and
begin funding it through another account. A transfer in the estimates doesn't involve a transfer of budgetary
resources between the accounts. (See section 20.4(k).)
Treasury Account Symbol (TAS) refers to the account identification codes assigned by the Department
of the Treasury to individual appropriation, receipt, or other fund accounts. All financial transactions of
the Federal Government are classified by TAS for reporting to the Department of the Treasury and the
Office of Management and Budget. TAS includes all the component pieces of Treasury Appropriation
Fund Symbol plus any sub-accounts established by Treasury.
Treasury Appropriation Fund Symbol (TAFS) refers to the separate Treasury accounts for each
appropriation title based on the availability of the resources in the account. The TAFS is a combination of
Federal agency; allocation agency, when applicable; account symbol; and availability code (e.g., annual,
multi-year, or no-year). (See section 20.4(c).)
Trust fund refers to a type of account, designated by law as a trust fund, for receipts or offsetting receipts
dedicated to specific purposes and the expenditure of these receipts. Some revolving funds are designated
as trust funds, and these are called trust revolving funds. Trust revolving funds have no receipt account and
the collections are credited directly to the expenditure account. (See section 20.11.) (Compare to "Special
funds" and "Revolving funds.")
Trust funds group refers to the moneys collected and spent by the Government through trust fund
accounts. (See section 20.11.) (Compare to "Federal funds group.")
Unexpended balance means the sum of the unobligated and obligated balances.
Unobligated balance means the cumulative amount of budget authority that remains available for
obligation under law in unexpired accounts. The term "expired balances available for adjustment only"
refers to unobligated amounts in expired accounts. (See section 20.4(f).)
User charges are charges assessed for the provision of Government services and for the sale or use of
Government goods or resources. The payers of the user charge must be limited in the authorizing legislation
to those receiving special benefits from, or subject to regulation by, the program or activity beyond the
benefits received by the general public or broad segments of the public (such as those who pay income
taxes or customs duties). User charges are defined and the policy regarding user charges is established in
OMB Circular No. A–25, "User Charges" (July 8, 1993). The term encompasses proceeds from the sale or
use of Government goods and services, including the sale of natural resources (such as timber, oil, and
minerals) and proceeds from asset sales (such as property, plant, and equipment). (See section 20.7(g).)
Warrant means an official document issued by the Secretary of the Treasury, pursuant to law, that
establishes the amount of appropriations approved by the Congress that can be obligated and disbursed.

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SECTION 20—TERMS AND CONCEPTS

20.4

What do I need to know about budget authority?

(a)

Definition of budget authority

Budget authority (BA) means the authority provided by law to incur financial obligations that will result in
outlays. This definition is the same as the one contained in section 3(2) of the Congressional Budget and
Impoundment Control Act of 1974, which the Congress uses in the congressional budget process. You
violate the law if you enter into contracts, issue purchase orders, hire employees, or otherwise obligate the
Government to make a payment before a law has provided budget authority for that purpose (see section
145.1).
(b)

Forms of budget authority

Most laws provide budget authority in the form of appropriations, but some laws provide budget authority
in the form of contract authority, borrowing authority, or spending authority from offsetting collections.
The following table summarizes the characteristics of each form of budget authority, and the text following
the table discusses them in more depth.
FORMS OF BUDGET AUTHORITY
Form of budget authority
Appropriation

Contract authority

Borrowing authority

Spending authority from offsetting collections

Page 12 of Section 20

Summary of Characteristics



Authorizes obligations and outlays using
general funds, special funds, or trust funds.




Provided in appropriations acts and other laws.



Not all appropriations provide budget
authority.




Authorizes obligations but not outlays.



Authorizes obligations with outlays to be
financed by borrowing, usually from Treasury.



Typically provided in laws that authorize
business-like operations and require the
borrowing to be repaid, with interest, out of the
business proceeds.



Authorizes obligations and outlays using
offsetting collections.




Typically provided in authorizing laws.



Budget authority may be recorded and
obligations incurred against orders from other
Federal accounts only if an obligation is
recorded by the paying account; obligations

May authorize the use of cash-equivalent
payments.

Typically provided in authorizing laws with
variations in the way obligations are
liquidated.

Appropriations acts limit obligations in some
cases.

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SECTION 20—TERMS AND CONCEPTS

Form of budget authority

Summary of Characteristics
normally cannot be incurred against orders
from the public without an advance.

(1) Appropriations, as a type of budget authority, permit you to incur obligations and make outlays
(payments). (Not all appropriations provide budget authority, as explained below.) The Congress enacts
appropriations in annual appropriations acts and other laws. An appropriation may make funds available
from the general fund, special funds, or trust funds. An appropriations act may also authorize the spending
of offsetting collections, which are credited to expenditure accounts (including revolving funds) (see
"Spending authority from offsetting collections" below).
A law that authorizes you to incur obligations and liquidate them through cash-equivalent payments (see
section 20.8) constitutes an appropriation of budget authority.
Some appropriations are not recorded as new budget authority because they relate to obligations that have
already been legally incurred and do not provide the authority to incur new obligations. Amounts
appropriated to liquidate contract authority provide the cash needed to liquidate obligations incurred against
contract authority in advance of collections or an appropriation to liquidate; amounts appropriated to
liquidate debt provide the cash needed to repay money borrowed from Treasury to liquidate obligations
incurred against borrowing authority.
In contrast, deficiency appropriations, which allow agencies to liquidate obligations that were incurred in a
prior fiscal year without sufficient budget authority to legally cover such obligations, are recorded as new
budget authority but deducted from the total budgetary resources available for obligation. Deficiency
appropriations reduce or eliminate the negative balance that results from obligating amounts in excess of
an account's budgetary resources (see section 82.18 and Appendix F). This treatment helps ensure that any
obligations that were incurred without sufficient budget authority, particularly in cases where the obligation
has yet to be liquidated, are still recognized in the budget authority totals as a current cost. If these costs
are not recognized as new budget authority, then the total budget authority available to enter into new
obligations in a given fiscal year will have effectively been allowed to increase without scoring the impact
of that increase. See section 145.10 for guidance on when to request a deficiency appropriation.
For purposes of the Antideficiency Act, the definition of the term "appropriations" is broader. As defined
by the Act, it means all new budget authority and balances of budget authority as described here.
(2) Contract authority permits you to incur obligations in advance of an appropriation, offsetting
collections, or receipts that enable you to make outlays to liquidate the obligations. Typically, the Congress
provides contract authority in an authorizing statute to allow you to incur obligations in anticipation of the
collection of receipts or offsetting collections that will be used to liquidate the obligations. When you
receive the appropriated receipts or the collections, you replace the contract authority with the appropriation
or the spending authority from the offsetting collections to cover the obligations and subsequently liquidate
the obligations.
For some programs, the law authorizes you to use offsetting collections to liquidate the obligations incurred
against the contract authority without further appropriation action. In a few cases, such as the foreign
military sales program, the law that provides the contract authority also appropriates the receipts without
further appropriation action. For other programs, such as certain highway and airport and airway programs,
the Congress as a matter of custom requires you to seek an appropriation of receipts to liquidate the
obligations.

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In some instances, if the program does not have sufficient collections to liquidate the obligations incurred
against contract authority, the Congress may enact a general fund appropriation.
(3) Borrowing authority permits you to incur obligations and authorizes you to borrow funds to liquidate
the obligations. Usually, the law authorizing the borrowing specifies that you must borrow from the
Treasury, but in a few cases it authorizes borrowing directly from the public. Laws usually authorize
borrowing for business-like operations, such as the Tennessee Valley Authority, which generates and sells
electrical power. Such laws require the program to repay the borrowing, with interest, out of business
proceeds.
(4) Spending authority from offsetting collections, usually provided in permanent law, permits you to
credit offsetting collections to an expenditure account (see section 20.7(d)), to incur obligations, and to
make payments using the offsetting collections.
You record spending authority from offsetting collections and the offsetting collections in the program and
financing schedule of an account (see section 82.18). In the simplest case, you record gross budget authority
equal to the cash collections for the year (lines 1700 and 1800) and record the cash collections as an offset
to the budget authority (lines 4030-4034 and 4120-4124). Net budget authority equals zero in such cases.
In other cases, you must adjust spending authority from cash collections to yield the amount available as
budget authority. We describe these adjustments in section 82.18 (lines 1701-1728 and 1801-1827). We
discuss some of these adjustments (offsetting collections credited to expired accounts, changes in
uncollected customer payments from Federal sources, and amounts precluded from obligation)—in more
detail below.
Offsetting collections credited to expired accounts. For annual and multi-year accounts that perform
reimbursable work, the spending authority from the offsetting collections belongs to the Treasury account
that filled the order. (See section 20.11 for the distinction between Treasury accounts (TAFS) and budget
accounts.) The availability of the spending authority is generally the same as the Treasury account to which
it belongs. If the annual or multi-year Treasury account has expired, then you should NOT record the
collection as new spending authority (schedule P lines 1700 and 1800) because it is not available to incur
new obligations. It is not new budget authority. However, collections that belong to expired Treasury
accounts are available to pay old bills, until the authority is canceled. You record collections in expired
accounts as offsetting collections along with the collections in unexpired accounts (schedule P lines 40304034 and 4120-4124). You report the portion credited to expired accounts only on schedule P lines 4052
or 4142. For more information on determining the period of availability of budget authority, see section
20.4(c). As discussed in section 20.11, each budget account covers all the Treasury accounts with the same
appropriation title. The program and financing schedule covers:



Unexpired accounts (annual, multi-year and no-year); and



Expired accounts.

You subtract all offsetting collections (unexpired and expired) from gross outlays to yield net outlays so
that the contribution of the budget account to the Federal Government's bottom line (the surplus or deficit)
can be determined.
For no-year accounts, you record gross new budget authority (spending authority from offsetting
collections) equal to the collections for the year and record the collections as an offset to the budget
authority.
Because offsetting collections and offsetting receipts are deducted from gross budget authority, they are
referred to as negative budget authority for some purposes, such as Congressional Budget Act provisions
that pertain to budget authority.
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Amounts precluded from obligation. A law may preclude you from using some of the offsetting
collections to incur obligations. In these cases, the precluded amounts are not counted as budget authority.
However, you always deduct the full amount of offsetting collections (cash) from gross budget authority
and gross outlays in the year you collect them, even where a law precludes you from obligating all or a
portion of the collections in that year. For this reason, an account can have negative net budget authority
or outlays. As a general rule, you record obligations first against new offsetting collections. To the extent
that the new offsetting collections are not adequate to cover obligations, you record new budget authority
from previously unavailable balances of offsetting collections, but you may not exceed the new obligation
limitation, if any.
Changes in uncollected customer payments from Federal sources. You need to adjust the spending
authority from cash collections if the account is authorized to perform reimbursable work for another
Federal account and you incur obligations against receivables from Federal sources and unfilled customer
orders from Federal sources without an advance—that is, before receiving the cash. The law allows you to
incur such obligations as long as the paying account is a Federal account and an obligation is recorded
against resources available to the paying account. For example, a financing account can obligate against a
subsidy accounts receivable from the program account before the cash is received from the program account
if the program account has recorded an obligation in the form of a subsidy accounts payable to the financing
account. (You cannot incur obligations against customer orders received from non-Federal sources without
an advance, unless a law specifically allows it.)
In these cases, you must add any net increase in such amounts for the year to the spending authority from
cash collections, or subtract any net decrease in such amounts for the year from the spending authority from
cash collections, to yield the gross budget authority available to the account from offsetting collections.
You also add (or subtract) the same amount to offsetting collections (cash) to yield the amount of the offset
applied to gross budget authority when calculating net budget authority (see section 82.18).
When program levels remain relatively stable, the amount of reimbursements from other Federal
Government accounts that is earned but not collected should remain relatively stable and any changes in
uncollected customer payments from Federal sources should net to zero. Therefore, unless an account is
projecting significant increases or decreases in program level, there should be no outyear estimates of
changes in uncollected customer payments.
(c)

Period of availability of budget authority

When a law appropriates budget authority, it sets the period during which you can use it to incur new
obligations. We call this the period of availability for new obligations of the budget authority, and the
period normally is specified in the law providing the budget authority. The period of availability for
incurring new obligations is shorter than the period of availability for making disbursements, which is
covered by a general law. Each is described below.
Period of availability for incurring new obligations:



Annual budget authority. This term refers to budget authority that is available for obligation
during only one fiscal year or less. One year is the default period of availability for annual
appropriations acts (including an appropriation that provides indefinite authority such as "such sums
as may be necessary…"), because a general provision in each of the acts specifies that the amounts
provided in the act are available for one year, unless the act expressly provides otherwise. Even if
there were not such a provision, the preamble of an appropriations act says that it is for a specific
fiscal year. For example, the following language in an appropriation act would provide one-year
budget authority: "For expenses of the Office of the Secretary, $1,500,000."

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

Multi-year budget authority. The language for a specific appropriation of budget authority in an
appropriations act or the authorization of the appropriation may make all or some portion of the
amount available for obligation for a specified period of time in excess of one fiscal year. Usually,
the period covers two or more whole fiscal years, but it may cover a period that includes part of the
second fiscal year. We refer to such budget authority as multi-year budget authority or, specifically,
as two-year budget authority, three-year budget authority, etc. For example, if the following
language appeared in an appropriations act for 2011, it would provide two-year budget authority:
"For research and development, $1,500,000, to remain available until September 30, 2012."



No-year budget authority. The language for a specific appropriation of budget authority or the
authorization of the appropriation may make all or some portion of the amount available until
expended. That means you can incur obligations against it indefinitely. We refer to this as no-year
budget authority. For example, the following language provides no-year budget authority:
"For construction, improvements, repair or replacement of physical facilities, $1,500,000, to remain
available until expended." Authorizing laws that make appropriations seldom limit the period of
availability, so most budget authority provided in authorizing laws is no-year budget authority.
31 U.S.C. 1555 provides for the closing of appropriation accounts that are available for indefinite
periods if the agency head or the President determines that the purposes of the appropriation have
been carried out and no disbursement has been made for two consecutive fiscal years. See
Appendix F for a description of line 1029, other balances withdrawn.

Usually an appropriations act makes budget authority available beginning on October 1 of the fiscal year
for which the appropriation act is passed. However, there are three types of appropriations where that is
not the case.



Advance appropriation, as defined by the Congressional Budget Act of 1974 (31 U.S.C.
1105(a)(17)), means appropriations of new budget authority provided in an annual appropriations
Act that become available one or more fiscal years beyond the fiscal year for which the appropriation
Act was passed. For example, if the following language appeared in an appropriations act for fiscal
year 2013, it would provide an advance appropriation for fiscal year 2014: "For operating expenses,
$1,500,000, to become available on October 1, 2013." The term “advance appropriation” applies
only to discretionary funding in appropriations Acts or to mandatory funding provided in
appropriations Acts and classified as "appropriated entitlements" or "appropriated mandatories" by
the Balanced Budget Act of 1997 (see section 21.3(c)).
Under current scoring guidelines, new discretionary budget authority for advance appropriations is
scored in the fiscal year in which the funds become available for obligation and must be
accommodated within the statutory discretionary spending caps for that year (see section 21.3 (g)).
In this example, you would record the budget authority in fiscal year 2014.



Advance funding means appropriations of budget authority provided in an appropriations act to be
used, if necessary, to cover obligations incurred late in the fiscal year for benefit payments in excess
of the amount specifically appropriated in the act for that year, where the budget authority is charged
to the appropriation for the program for the fiscal year following the fiscal year for which the
appropriations act is passed. When such budget authority is used, the budget records an increase in
the budget authority for the fiscal year in which it is used and a reduction in the budget authority for
the following fiscal year. The following language, when added to regular appropriation language,
provides advance funding: "...together with such sums as may be necessary to be charged to the
subsequent year appropriation for the payment of compensation and other benefits for any period
subsequent to August 15 of the current year."



Forward funding means appropriations of budget authority that are made available for obligation
in the last quarter of the fiscal year for the financing of ongoing grant program during the next fiscal
year. The budget records the budget authority in the fiscal year in which it is appropriated. The

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following language, if it appeared in an appropriation act for 2014, would provide forward funding,
which would be recorded in fiscal year 2014: "... of which $2,000,000,000 shall become available
on July 1, 2014 and shall remain available through September 30, 2015 for academic year 2014–
2015."
Period of availability for making disbursements:
Under a general law, annual budget authority and multi-year budget authority may disburse during the first
two phases of the following three phases that make up the life cycle of the budget authority.



Unexpired phase. During this time period the budget authority is available for incurring "new"
obligations. You may make "new" grants or sign "new" contracts during this phase and you may
make disbursements to liquidate the obligations. This phase lasts for a set number of years. Annual
budget authority lasts for up to one fiscal year. Multi-year authority lasts for longer periods,
currently from over one fiscal year up to 15 fiscal years, and no-year authority lasts indefinitely.



Expired phase. During this time period, the budget authority is no longer available for new
obligations but is still available for disbursement. This phase lasts five years after the last unexpired
year unless the expiration period has been lengthened by legislation. Specifically, you may not
incur new obligations against expired budget authority, but you may liquidate existing obligations
by making disbursements.
However, you may use the expired budget authority to make certain adjustments to obligations that
were incurred before the budget authority expired. For example, you could make an upward
adjustment in previously recorded obligations for transportation charges, under an agreement to pay
actual transportation charges, if they turned out to be greater than originally estimated. Unless there
is an exception in law, you may use expired authority to make adjustments to obligations or
disbursements only during a period of five years after the last unexpired year. The expired period
can be lengthened by legislation. If you have a program with a legitimate need to disburse funds
for more than five years after the authority expires for obligation—for example, to make
disbursements over many years under direct loan contracts, to pay termination costs under a
contract, or to make payments under a lease—and your OMB representative approves, you may
propose special language to disburse over a period longer than five years (see section 95.8). You
may disburse during the longer period only if the special language is enacted in law.



Canceled phase. After the last expired year, the account is closed, and the balances are canceled.
The authority to disburse is canceled and is no longer available for any purpose. Any offsetting
collections credited to the account at the time the account is canceled or subsequently must be
transferred to miscellaneous receipts in the Treasury. Any old bills with valid obligations that show
up after the account is closed must be obligated against and disbursed from budget authority that is
available for the same general purpose but still in the unexpired phase. For example, an old bill
from obligations incurred against an FY 2006 annual salaries and expense (S&E) account that
arrives after the authority is canceled must be obligated and disbursed against the corresponding FY
2012 annual S&E account.

No-year authority usually stays in the unexpired phase until fully obligated and disbursed. When the
purposes for which the authority was made available have been achieved, the account may be closed and
the authority canceled.
(d)

Determining the amount of budget authority

If a law provides budget authority in a specific amount, we refer to it as definite budget authority. We
consider the budget authority definite when the language provides a ceiling, for example "not to exceed" a
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specified amount. You record the specified amount as budget authority. For example, this language would
provide definite budget authority of $100 million: "For salaries and expenses, not to exceed $100,000,000."
If a law doesn't specify an amount of budget authority, but, instead, specifies a variable factor that
determines the amount, or a floor, for example "not less than" a specified amount, we refer to the budget
authority as indefinite. If the law provides "such sums as may be necessary" to cover the obligations
resulting from an entitlement (such as unemployment insurance), record budget authority in the past year
equal to the amount obligated and in other years equal to your estimate of obligations. If a law authorizes
you to obligate all of the receipts from a specified source, record budget authority equal to the amount of
receipts you collected in the past year and equal to amounts you estimate you will collect in other years.
If a law appropriates a specific amount to be derived from receipts, it limits the amount of budget authority
actually provided to the lower of the actual receipts or the amount specified. For example, if the language
read, "... and, in addition, $75,000,000 of the amounts collected under section 101 of the Authorization Act
of 2005," you could obligate only the amount actually collected, up to $75,000,000. Similarly, if a law
appropriates an amount to be derived from a special or trust fund, it limits the amount of budget authority
actually provided to the lower of the amount of the balances in the fund or the specified amount. For
example, language that reads, "For necessary expenses, $1,500,000, to be derived from the Land
Restoration Trust Fund," allows you to obligate only the amount actually in the fund and no more than
$1,500,000. If a law authorizes you to obligate all of the receipts credited to a fund, record budget authority
equal to the amount of receipts collected by the fund in the past year and equal to the amounts you estimate
you will collect in other years.
Some laws that provide borrowing authority limit the amount of debt that may be outstanding at any one
time. This may limit your ability to incur obligations indirectly, because you must consider your ability to
borrow the cash needed to liquidate the obligations that will become due, but it doesn't determine the level
of obligations directly. Instead, these laws act much like a revolving line of credit where you may
repeatedly borrow up to a limit, make repayments, and borrow again up to the limit, so that over time your
total borrowing exceeds the limit on credit outstanding at any point in time. In such cases, treat the budget
authority as indefinite and record the amount that you obligated in the past year or estimate you will obligate
in other years. Balances of indefinite borrowing authority may not be carried forward in excess of amounts
needed to cover obligations. Under the scorekeeping guidelines used by OMB and congressional
scorekeepers, OMB will score legislation that imposes or changes a limit of this type only to the extent that
we estimate that it will alter the amount of obligations that will be incurred (see Appendix A, scorekeeping
guideline no. 16).
Most budget authority provided in appropriations acts is definite, and most budget authority provided in
other laws is indefinite.
The Congress may enact laws that preclude agencies from using all of their potential budget authority. For
example, in some cases the Congress enacts limitations on obligations or program levels in appropriations
acts that limit the authority to use offsetting collections or receipts provided in authorizing legislation. In
other cases, the authorizing law may itself limit the amount of obligations you may incur, such as through
a benefit formula that determines the amount of benefits that may be obligated.
For special and trust funds with indefinite budget authority whose obligations are constrained by a limitation
on obligations or benefit formula, the collections in excess of such limitations or benefit formulas are not
counted as budget authority. Similarly, offsetting collections that are precluded from obligation are not
counted as budget authority. In these cases, you reduce the spending authority by the precluded amount.
The precluded amounts are considered to be unavailable and are not included in the account's unobligated
balances. You record new budget authority in the year the amounts become available for obligation under
the law.
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(e)

Discretionary or mandatory and current or permanent budget authority

BBEDCA requires us to classify budget authority (and outlays) as either discretionary spending or
mandatory spending, and applies a different set of rules to each type of spending. We explain this further
in section 21.3.
Sometimes, budget authority is characterized as current or permanent. Current authority requires
congressional appropriations action on the request for new budget authority for the year involved.
Permanent authority becomes available pursuant to standing provisions of law without further
appropriations action by the Congress after transmittal of the budget for the year involved. Generally,
budget authority is current if an annual appropriations act provided it and permanent if authorizing
legislation provides it. By and large, the current/permanent distinction has been replaced by the
discretionary/mandatory distinction, which is similar but not identical.
(f)

Unobligated balance

An unobligated balance consists of the cumulative amount of budget authority that remains available for
obligation under law in unexpired accounts. This means that, unless the law expressly provides otherwise,
rescissions and cancellations of unobligated balances apply only to unexpired amounts. In cases where
rescissions or cancellations are determined to apply to expired amounts, such amounts would not count as
discretionary offsets for appropriations.
In budget execution, both the unexpired, unobligated balances of budget authority at the start of the year,
(which is available for new obligations) and the expired amounts (which are only available to cover upward
adjustments to prior year obligations) are reported as budgetary resources.
In budget formulation, only the unexpired, unobligated balances brought forward are reported; expired
balances available for adjustment only are not included. Unobligated balances carried forward must meet
all of the following conditions:



They are balances of budget authority that have never been obligated or that have been obligated
and deobligated;



They are balances of budget authority that do not expire at the end of the fiscal year;



They do not include any amounts for: (1) indefinite appropriations, except available special and
trust fund receipts; (2) indefinite borrowing authority; or (3) indefinite contract authority; and



The amount can be quantified by subtracting the obligations to date from the amount of budget
authority provided (new budget authority and unobligated balances carried forward at the start of
the year from the previous fiscal year). That is, the law providing the budget authority must have
specified a definite amount or an indefinite amount based on the appropriation of collections from
a specified source. "Such sums as may be necessary" cannot be quantified.

Unavailable special and trust fund receipts or unavailable offsetting collections should not be counted as
budget authority and, therefore, there should be no unobligated balances as a result of them. Unavailable
receipts are included in the special and trust fund receipts schedule (see section 86.4); unavailable offsetting
collections are presented as a memorandum entry in the program and financing schedule (see section 82.18).
In budget schedules, such as the program and financing schedule, the unobligated balance carried forward
at the end of a year is equal to the unobligated balance at the start of the next year.
The unobligated balances you report for the start and end of the past year must be consistent with the
amounts reported in GTAS (see sections 82.11 and 82.12).
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(g)

Obligated balance

The term obligated balance is a term of art that is defined in law as a "net" concept. It is not the unpaid
obligations. The obligated balances are calculated as follows:

(h)



Take the unpaid obligations (which is the sum of the accounts payable and the undelivered orders);
and



Subtract the uncollected customer payments from Federal sources (i.e., accounts receivable and the
unpaid, unfilled orders from Federal sources).
Reappropriation

A reappropriation is an extension of the availability of unobligated balances of budget authority that have
expired or would otherwise expire as a result of legislation enacted subsequent to the law that provided the
budget authority. The term does not apply to extensions of the availability of unobligated balances of
budget authority that result from standing provisions of law, enacted before the budget authority was
provided, or from provisions of law included in the same law that appropriated the funds. An example of
an extension included in the same law that appropriated the funds is section 511 of the Treasury and General
Government Appropriations Act, 2003, which allows agencies to extend the period of availability (expired
to unexpired) of unobligated balances of appropriations (annual or multi-year) provided in the same act.
The Act states:
"... not to exceed 50 percent of unobligated balances remaining available at the end of fiscal year 2002
from appropriations made available for salaries and expenses for fiscal year 2002 in this Act, shall
remain available through September 30, 2003, ..."
Reappropriations of expired balances that are newly available for obligation in the current or budget year
will be recorded as new budget authority (reappropriations) in the year they are newly available, in the full
amount of the potential extension. Likewise, reappropriations of amounts that would expire before the
legislation takes affect (e.g., a reappropriation of funds that would expire at the end of FY 2014 included
in an FY 2015 appropriations act enacted in August, 2014) would be treated as new budget authority
(reappropriations). An example of this type of extension is found in section 137 (Division F) of the
Consolidated Appropriations Act, 2003, which states:
"….the funds provided in Labor, Health and Human Services, Education and Related Agencies
Appropriations Act of 2002, Public Law 107–116, for the National Museum of African American
History and Culture Plan for Action Presidential Commission shall remain available until expended."
In this example the FY 2002 appropriated funds were annual and therefore would have expired at the end
of September 30, 2002. The language in the FY 2003 appropriation reappropriated the expired funds to
unexpired no-year funds.
Reappropriations of unexpired balances or reappropriations of expired balances that cannot take effect until
a fiscal year beyond the budget year will be reported as balance transfers in the year they are newly available
for obligation.
Similar to reappropriations of unexpired balances, extensions in availability resulting from standing
provisions of law or from provisions of law included in the same law that appropriated the funds will be
shown as balance transfers. See section 120.66 for a complete discussion on reporting for all types of
extensions in availability.

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(i)

Rescissions and cancellations

Rescissions and cancellations are reductions in law of budgetary resources. Reductions are recorded as
negative budget authority in the year the reduction takes effect, regardless of whether the action reduces
new budget authority or unobligated balances. If a law that precludes the obligation of budgetary resources
in one year and authorizes their obligation in a subsequent year, you record negative budget authority in
year of the reduction and new budget authority in the subsequent year.
Proposed cancellations and all enacted reductions should be included in the regular budget schedules under
transmittal code 0 (see section 79.2). Proposed rescissions, which are subject to the requirements of Title
10 of the Congressional Budget and Impoundment Control Act, require separate schedules under transmittal
code 5 (see section 112).
The Congress can enact reductions in many ways. For example, the language can specify a dollar or
percentage reduction and can pertain to a specific account or multiple accounts. Sequestration is also
cancellation of budgetary resources (see section 100 for complete guidance on sequestration). Rescissions
and cancellations can impact all types of budget authority and can be permanent or temporary subject to
the underlying availability of the funds and to the specific statutory authority for the reduction.
Rescissions and cancellations of general fund appropriations are considered to be permanent reductions
unless the legislation clearly indicates that the reduction is temporary. Permanent reductions of general
fund appropriations revert to the General Fund of the U.S. Treasury. Reductions of contract authority and
borrowing authority are also usually permanent.
Rescissions and cancellations of amounts appropriated from special and trust fund receipts, as well as
spending authority from offsetting collections, are considered to be temporary reductions unless legislation
states that the reduction is permanent.
•

Temporary reductions remain in the expenditure account from which amounts are being rescinded
or cancelled (or in the associated unavailable special or trust fund receipt account in limited
situations). Amounts temporarily reduced will be unavailable in the fiscal year they are rescinded
or cancelled and are only available in the subsequent fiscal year in accordance with the statutory
terms of that appropriations account.

•

Permanent reductions are returned to the General Fund of the U.S. Treasury.

Rescissions and cancellations of amounts that have been designated as emergency requirements are not
counted as PAYGO offsets for the purposes of the Statutory Pay-As-You-Go Act of 2010. In addition,
rescissions and cancellations of amounts that have been designated as a cap adjustment pursuant to a
Concurrent Resolution on the Budget or BBEDCA (e.g., as an emergency requirement or Overseas
Contingency Operations/Global War or Terrorism) are not counted as discretionary offsets for base
appropriations.
(j)

Transfer

(1) Definition. Transfer means to reduce budgetary resources (budget authority and unobligated balances)
in one account and increase them in another, by the same amount.
(2) Authority. You can't make a transfer unless a law authorizes it. The law may specify a particular
transfer or provide general transfer authority within specified limits.
(3) Expenditure transfer or nonexpenditure transfer. A transfer is recorded as either an expenditure
transfer, which involves an outlay, or a nonexpenditure transfer, which does not involve an outlay. Which
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you record usually depends on the purpose of the transfer, as explained in the following table, except that
nonexpenditure transfers are limited to transactions in which both accounts are within the same fund group
(i.e., trust-to-trust or Federal-to-Federal), except in limited cases. See also Exhibit 20.

If the transfer...

Record as...

(1) purchases goods or services that benefit the transferring account;
for example, transactions under the Economy Act or other authorities,
or purchases from revolving funds (including working capital funds),
such as a rental payment to GSA's Federal Buildings Fund…

An expenditure
transfer.

(2) shifts budgetary resources between Federal funds (general, special,
and revolving fund accounts) and trust funds (trust fund and trust
revolving fund accounts), except in limited cases (see item 6 below)...

An expenditure
transfer.

(3) shifts budgetary resources between a program account and a
salaries and expenses account for the purpose of credit program
administration…

An expenditure
transfer.

(4) reduces budgetary resources available for the activities of the
transferring account and increases them for the activities of the
receiving account (for example, a transfer of unobligated balances
from the construction account to the salaries and expenses account to
fund pay raises) other than as listed in items 2 and 3...

A nonexpenditure
transfer.

(5) corresponds to a transfer of an activity from one account to another
(such as in a reorganization)...

A nonexpenditure
transfer.

(6) is for the purpose of a repayable advance between Federal funds
and trust funds …

A nonexpenditure
transfer.

(4) Recording transfers in the budget:



Expenditure transfers. Record an expenditure transfer as an obligation (against new budget
authority or unobligated balances) and an outlay in the transferring account and as an offsetting
collection or offsetting receipt in the receiving account (see section 20.7). If the receiving account
is a general fund appropriation account or a revolving fund account (including a trust revolving
fund), credit the amount as an offsetting collection to the appropriation or revolving fund account.
If the receiving account is a special fund or trust fund account, you would normally credit the amount
as an offsetting receipt to a receipt account of the fund.



Nonexpenditure transfers. Do not record an obligation or an outlay or an offsetting collection or
offsetting receipt. Record nonexpenditure transfers as a decrease either in budget authority or
unobligated balances in the transferring account and as an increase either in budget authority or
unobligated balances in the gaining account. Whether you record the reduction and increase as a
change in budget authority or unobligated balances, depends on the circumstances, as described in
the following table.
If you transfer...

And the transfer...

Record...

Unobligated balances

Results from a transfer
specified in law that
changes the purpose for
which the funds will be

A decrease in budget
authority in the
transferring account and
an increase in budget

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If you transfer...

(k)

And the transfer...

Record...

used, other than general
transfer authority provided
in a standing provision of
law enacted before the
budget authority was
provided.

authority in the gaining
account.

Unobligated balances

Results from general
transfer authority provided
in a standing provision of
law enacted before the
budget authority was
provided, or
Corresponds to a transfer
of an activity such that the
purpose does not change
(e.g., reorganizations
authorized by law)

A decrease in unobligated
balances in the
transferring account and
an increase in unobligated
balances in the gaining
account.

Budget authority in the
year it becomes available

Is for any purpose

A decrease in budget
authority in the
transferring account and
an increase in budget
authority in the gaining
account.

Transfer in the estimates

A transfer in the estimates means the budget proposes to stop funding an activity under one budget account
and start funding the activity under another budget account, beginning in the budget year. This does not
involve a transfer of budgetary resources like that discussed in subsection (j). You simply stop showing
budget authority in the one account and start showing it in the other. A transfer in the estimates usually
reflects a proposal to do one of the following in the budget year:



Transfer the funding of an activity from one account to another.



Consolidate funding for related activities from two or more accounts into a single account.



Disaggregate the funding for an activity from one account between two or more accounts.

See section 82.15 for guidance on presenting these amounts in the program and financing schedules for the
transferring and receiving accounts.
(l)

Allocation

Allocation means a delegation, authorized in law, by one agency to another agency, of its authority to
obligate budget authority and outlay funds. When an agency makes such a delegation, the Treasury
Department establishes a subsidiary account called a "transfer appropriation account", and the receiving
agency may obligate up to the amount included in the account. The budget doesn't show the transfer
appropriation account separately. The budget schedules for the parent account include the obligations by
the other agency against the subsidiary account. Allocations are appropriate where the receiving agency is
acting as the agent for the allocating agency.
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20.5

When should I record obligations and in what amounts?

(a)

The general rule

Obligation means a legally binding agreement that will result in outlays, immediately or in the future. When
you place an order, sign a contract, award a grant, purchase a service, or take other actions that require the
Government to make payments to the public or from one Government account to another, you incur an
obligation. It is a violation of the Antideficiency Act (31 U.S.C. 1341(a)) to involve the Federal
Government in a contract or obligation for payment of money before an appropriation is made, unless
authorized by law. This means you cannot incur obligations in a vacuum; you incur an obligation against
budget authority in a Treasury account that belongs to your agency. It is a violation of the Antideficiency
Act to incur an obligation in an amount greater than the amount available in the Treasury account that is
available. This means that the account must have budget authority sufficient to cover the total of such
obligations at the time the obligation is incurred. In addition, the obligation you incur must conform to
other applicable provisions of law, and you must be able to support the amounts reported by the
documentary evidence required by 31 U.S.C. 1501. Moreover, you are required to maintain certifications
and records showing that the amounts have been obligated (31 U.S.C. 1108). The following subsections
provide additional guidance on when to record obligations for the different types of goods and services or
the amount.
(b)

Personnel compensation and benefits

For personnel compensation and benefits the issue is usually the "timing" of the obligation and not the
"amount" of the obligation. The amount is prescribed by laws that cover the civil service and the uniformed
service and determined by well-established personnel procedures. As for the timing of the obligation, the
amounts generally are recorded as obligations as the amounts are earned during the reporting pay period,
with the following exceptions:

Type of obligations...

At the time ...

Because...

Severance pay

It is paid on a pay period
by pay period basis

Severance pay is not
earned with regular
salaries and wages.

Authorized reimbursable
expenses estimated to be
paid to employees for real
estate, temporary
subsistence, and other
expenses incident to
relocation at the request of
the Government

The individual travel
orders are approved

The travel is a bona fide
need at the time the order
is approved.

Cash awards that do not
become part of the
employee's basic rate of
pay
Allowances for uniforms
and quarters
Subsidies for commuting
costs

When payable to the
employee

This is the time the
amount is definite.

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(c)

Type of obligations...

At the time ...

Because...

Unemployment
compensation payments to
the Department of Labor
for former Federal
employees

When the agency receives
the bills rendered by Labor

Underlying law.

Annual leave

When it becomes due and
payable as terminal leave
or taken in lieu of a lump
sum payment

Normally, annual leave is
unfunded.

Funded annual leave

When you transfer a
person from a revolving
fund to another revolving
fund, you obligate the
employee's share of
funded annual leave and
you pay it to the fund to
which the employee is
transferred
When you transfer a
person from a revolving
fund to a non-revolving
fund, you obligate the
employee's portion of the
funded annual leave and
pay miscellaneous receipts
in the general fund of the
Treasury

The revolving fund to
which the employee is
transferred will pay the
employee's salary and
wages when the employee
takes the annual leave or
will pay the lump sum
terminal leave for any
annual leave not taken.
The appropriation from the
general fund in the
Treasury will pay the
employee's salaries and
wages when the employee
takes the annual leave or
will pay the lump sum
terminal leave for any
annual leave not taken.

Contractual services and supplies

Services and supplies that are purchased by contract are recorded as obligations at the time there is a binding
agreement, which is usually when the contract is signed. As a general rule, the amount of the obligation is
the maximum liability to the Federal Government. The maximum liability to the Government is normally
limited by the terms of the contract (e.g., cancellation clauses).
The following provides the nuances of contracts with certain characteristics.
Contracts with...

Amount obligated is…

At the time ...

A maximum price

The maximum price

The contract is signed.

Amount of downward
adjustments (i.e.
deobligation), if any

There is documentary
evidence that the price is
reduced.

Normally, no amount is
obligated
The maximum amount
indicated in the letter that
the contractor is

The letter is signed.

Letters of intent and letter
contracts
However, if the letters
constitute binding
agreements under which
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(d)

Contracts with...

Amount obligated is…

At the time ...

the contractor is
authorized to proceed

authorized to incur to
cover expenses prior to the
execution of a definitive
contract

Contracts for variable
quantities
The contracts are usually
followed by "purchase
orders" that do obligate
the Government

Normally, no amount is
obligated
The amount of actual
orders

Orders where a law
"requires" that you to
place orders with another
Federal Government
account

The amount of the order

The order is issued.

Voluntary orders with
other Federal Government
accounts:

The amount of the order

The order is issued.

The contract is signed.
The order is issued.

If the order is for
common-use standard
stock item the supplier has
on hand or on order at
published prices

That you issue the order to
the supplier.

If the order is for stock
items other than the above

You receive a formal
notification that the items
are on hand or on order.

If the order involves
execution of a specific
contract

The supplying agency
notifies you that it has
entered into the contract.

Intragovernmental services and supplies

Obligations are incurred for services when they are rendered. For example, obligations for GSA rental
payments are incurred in the year in which the premises are occupied, whether or not a bill has been
rendered. Obligations are incurred for supplies when the order is placed.
(e)

Land and structures

Contracts for lands and structures generally follow the same rules as for contracts specified above with the
following exceptions.
In the case of condemnation proceedings, the amount obligated is the estimated amount for the price of the
land, adjusted to the amount of the payment to be held in escrow where there is a declaration of a taking.
It is obligated at the time when you ask the Attorney General to start condemnation proceedings.
In the case of lease purchases and capital leases covered by the scorekeeping rules developed under the
Budget Enforcement Act, see the requirements in Appendix B.

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(f)

Grants and fixed charges

Discretionary grants will be obligated after the amounts are determined administratively and recorded at
the time the grant award is signed. The grant award is normally the documentary evidence that the grant
has been awarded. Letters of credit are issued after the grant awards are made and generally are not
obligating documents.
For grants and fixed charges with formulas in law that automatically fix the amount of the charges, record
the amount determined by the formula or, if there is an appropriation, then record the amount appropriated,
whichever is smaller. The obligation is reported at the time the grantee is awarded the grant and is liquidated
when the payment is made to the grantee. To the extent that a grant awarded in a previous year is no longer
valid, you will record a recovery of prior year obligations.
The exceptions follow:

(g)

Grants or fixed charges…

Amount obligated is…

At the time ...

In lieu of taxes

The amount appropriated

The taxes are due.

Interest

The amount owed

The interest is payable.

Dividends

The amount declared

The dividend is declared.

Federal credit programs

Obligations in Federal credit programs generally follow the same rules as for "personnel compensation and
benefits" and "contracts" specified above with the following exceptions.
The amount is…

Amount obligated is…

At the time ...

Subsidy in direct loan
program account

The portion of the
subsidy cost for the direct
loan contract that you are
signing

You sign the direct loan
contract. That is, when
you enter into a binding
agreement to make a
direct loan when specified
conditions are fulfilled by
the borrower.

Subsidy in guaranteed
loan program account

The portion of the subsidy
cost for the binding
agreement to make a loan
guarantee

You make the loan
guarantee commitment.
That is, when you enter
into a binding agreement
to make a loan guarantee
when special conditions
are fulfilled by the
borrower, the lender, or
any other party to the
guarantee agreement.

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20.6

What do I need to know about outlays?

Outlay means a payment to liquidate an obligation (other than the repayment to the Treasury of debt
principal). Outlays are a measure of Government spending. As required by law, the budget presents some
outlays as "on-budget" and some as "off-budget." Total outlays for the Federal Government include both
on-budget and off-budget outlays. Government-wide outlay totals are stated net of refunds, offsetting
collections, and offsetting receipts. Function, subfunction, and agency outlay totals are stated net of related
refunds, offsetting collections, and offsetting receipts for most budget presentations. In contrast, offsetting
receipts generally are not netted against gross outlays at the bureau level, but when general fund payments
are used to finance trust fund outlays to the public, the associated trust fund offsetting receipts are netted
against the bureau totals to prevent double-counting budget authority and outlays at the bureau level.
(Offsetting receipts from a few sources do not offset any specific function, subfunction, or agency, but only
offset Government-wide outlay totals.) Outlay totals for accounts with offsetting collections are stated both
gross and net of the offsetting collections credited to the account.
The Government usually makes payments in the form of cash (currency, checks, or electronic fund
transfers), and you record outlays equal to the disbursement at the time of the disbursement. Normally the
amount of cash disbursed appropriately measures the value of the transaction. In other cases, however, the
cash disbursed does not accurately measure the value of the transactions. In these cases, we require you to
record the cash-equivalent value of the transactions (see section 20.8).
Not every disbursement is an outlay because not every disbursement liquidates an obligation. You don't
record outlays for the following:



Repayment of debt principal because we treat borrowing and the repayment of debt principal as a
means of financing.



Disbursements to the public by Federal credit programs for direct loan obligations and loan
guarantee commitments made in fiscal year 1992 or later (and those made prior to that year if they
have been modified) because we treat the cash flows to and from the Government for credit
programs as a means of financing. We record outlays equal to the subsidy cost of direct loans and
loan guarantees when the underlying direct or guaranteed loans are disbursed. Disbursements from
liquidating accounts for direct loan obligations and loan guarantee commitments made prior to fiscal
year 1992 are treated as outlays (see section 185).



Disbursements from deposit funds because these funds are on deposit with the Government, but are
not owned by the Government and are therefore excluded from the budget (see section 20.7).



Refunds of receipts that result from overpayments because they are recorded as decreases in receipts,
rather than as increases in outlays (see section 20.9).

The timing for recording outlays for interest payments varies. Treasury records outlays for the interest on
the public issues of Treasury debt securities as the interest accrues, not when it pays the cash. However,
most Treasury debt securities held by Government accounts are in the Government account series. Treasury
normally records the interest payments on these securities when it pays the cash, and you normally record
an offsetting collection or receipt on a cash basis. The Department records interest as the amortization
occurs. We discuss the budget treatment of investment transactions in section 113.
Outlays during a fiscal year may liquidate obligations incurred in the same year or in prior years.
Obligations, in turn, may be incurred against budget authority provided in the same year or against
unobligated balances of budget authority provided in prior years. Outlays, therefore, flow in part from
budget authority provided for the year in which the money is spent and in part from budget authority
provided in prior years. The ratio of the outlays resulting from budget authority enacted in any year to the
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SECTION 20—TERMS AND CONCEPTS

amount of that budget authority is referred to as the outlay rate (sometimes informally referred to as the
spendout rate) for that year.
Outlays for the past year must agree with amounts reported in the Treasury Combined Statement, unless
OMB approves an exception.
20.7

What do I need to know about governmental receipts, offsetting collections, and offsetting
receipts?

(a)

Overview

The money collected by the Federal Government and its accounts that is counted as income in the budget
is classified as either governmental receipts (also known as receipts or revenues) or as offsets to budget
authority and outlays. We sometimes use the generic term collections when referring to all of this money.
Collections result from the following transactions:
 Sovereign power—payments from the public that result primarily from the Government's exercise
of its sovereign power to tax or otherwise compel payment.



Business-like transactions with the public, including payments from the public in exchange for
goods and services; reimbursements for damages; and gifts or donations of money to the
Government.



Intragovernmental transactions—payments from other Federal Government accounts.

The universe of money collected also includes the proceeds of borrowing and the other means of financing
which are not treated as collections in the budget. Means of financing are discussed in section 20.7(h).
The Federal Government normally receives payments in the form of cash and normally records amounts
equal to the amount of cash received at the time of collection. Usually the amount of cash collected
appropriately measures the value of the transaction. In some cases, the cash collected does not accurately
measure the value of the transaction. In these cases, you record the cash equivalent value of the transactions
(see section 20.8).
As recommended by the 1967 President’s Commission on Budget Concepts, the budget records money
collected by Government agencies in one of two ways—depending on the nature of the activity generating
the collection and the law that established the collection:
Governmental receipts, which are compared in total to outlays (net of offsetting collections and offsetting
receipts) to calculate the surplus or deficit; or
Offsets to budget authority and outlays (classified as either offsetting collections or offsetting receipts),
which are deducted from gross budget authority and outlays to produce net budget authority and outlay
figures.

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(b)

Governmental receipts

Governmental receipts are collections that result from the Government's exercise of its sovereign power to
tax or otherwise compel payment. Sometimes they are called receipts, Federal receipts, or revenues. They
consist mostly of individual and corporation income taxes and social insurance taxes, but also include excise
taxes, compulsory user charges, regulatory fees, custom duties, court fines, certain license fees, and deposits
of earning by the Federal Reserve System. Governmental receipts are deposited in receipt accounts. See
section 20.7(f) for more detail on receipt accounts.
The types of governmental receipts are summarized in the diagram below. Total governmental receipts for
the Federal Government include both on-budget and off-budget receipts.
For more information on collections, see the "Governmental Receipts" and “Offsetting Collections and
Offsetting Receipts” chapters in the Analytical Perspectives volume of the Budget.

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(c)

General information about offsets to budget authority and outlays

Offsetting collections and offsetting receipts are recorded as offsets to spending, not as additions to the
receipt side of the budget. They are recorded as offsets to spending so that the budget totals represent
governmental rather than market activity and to prevent double counting from intragovernmental
transactions. This ensures that the budget totals measure the transactions of the Government with the public.
They are recorded in the budget in one of two ways, based on interpretation of laws and longstanding budget
concepts and practice. They are offsetting collections when the collections are authorized to be credited to
expenditure accounts. Otherwise, they are deposited in receipt accounts and called offsetting receipts. See
section 20.7(f) for more detail on receipt and expenditure accounts.
Offsetting collections and offsetting receipts are classified according to the type and source of the money
collected and how it is treated in the budget. Offsetting collections and offsetting receipts result from one
of the following types of transactions:
Business-like transactions with the public—these include voluntary collections from the public in
exchange for goods or services; reimbursements for damages (e.g., recoveries by the Hazardous Substance
Superfund); and gifts of money to the Government. The budget records these amounts as offsetting
collections from non-Federal resources for offsetting collections or as proprietary receipts for offsetting
receipts. The amounts are deducted from gross budget authority and gross outlays, rather than added to
receipts. This produces budget totals for receipts, budget authority, and outlays that represent governmental
rather than market activity.
Intragovernmental transactions—collections from other Federal Government accounts. The budget
records collections by one Government account from another as offsetting collections from Federal sources
for offsetting collections or as intragovernmental receipts for offsetting receipts. Intragovernmental
offsetting receipts can be further divided into two categories:



Interfund receipts, which involve transactions between Federal and trust fund accounts; and



Intrafund receipts, which involve transactions between the same types of fund groups (i.e., from
Federal fund to Federal fund or from trust fund to trust fund.

The amounts are deducted from gross budget authority and gross outlays so that the budget totals measure
the transactions of the Government with the public.
Offsetting governmental transactions—collections from the public that are governmental in nature (e.g.,
tax receipts, regulatory fees, compulsory user charges), but required by law to be misclassified as offsetting.
The budget records amounts from non-Federal sources that are governmental in nature as offsetting
governmental collections for offsetting collections or as offsetting governmental receipts for offsetting
receipts.
(d)

Offsetting collections

Some laws authorize agencies to credit collections directly to the account from which they will be spent.
Most revolving funds operate with such authority. Offsetting collections credited to expenditure accounts
automatically offset outlays and budget authority at the expenditure account level. Where accounts have
offsetting collections, the budget shows the budget authority and outlays of the account both gross (before
deducting offsetting collections) and net (after deducting offsetting collections). Totals for the agency,
subfunction, and budget are net of offsetting collections.
Line codes are used to identify the source of the collections in OMB's budget database. See section 82.18
for the offsetting collection line entries and the definitions. The offsets are used to arrive at net budget
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SECTION 20—TERMS AND CONCEPTS

authority and outlays for the account and are presented in the program and financing (schedule P) in the
Appendix to the President's Budget.
The following chart summarizes the types of offsetting collections and the associated line codes reported
in MAX A-11 DE:

(e)

Offsetting receipts

Collections that are offset against gross outlays and budget authority but are not authorized to be credited
to expenditure accounts are credited to receipt accounts and are called offsetting receipts. They are
deducted from budget authority and outlays in arriving at total budget authority and outlays. However,
unlike offsetting collections that are credited to expenditure accounts, offsetting receipts do not offset
budget authority and outlays at the account level. Most offsetting receipts deposited in receipt accounts are
offset at the agency and subfunction levels, and the offsetting receipts of certain general fund payments are
offset at the bureau levels. We call these distributed offsetting receipts. A few offsetting receipts are offset
at government-wide totals. We call these undistributed offsetting receipts. For more information on the
magnitude of undistributed offsetting receipts see Table 25-1 in the Analytical Perspectives volume of the
President's Budget.
Within OMB's budget database, offsetting receipts are coded to identify the types of offsetting receipt (e.g.,
proprietary, offsetting governmental, intragovernmental) and to identify how they are treated (e.g., offset
at the agency and function level). Each offsetting receipt type also has a number of unique and associated
source category codes that enable MAX A-11 DE to produce tables needed for the Budget. These are
assigned by OMB when the account is established (see exhibit 79B).
The following chart summarizes the receipt types, with associated receipt type codes in parentheses, for the
various types of offsetting receipts.

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(f)

Receipt accounts and expenditure accounts

The placement of collections in receipt accounts or expenditure accounts is based on the interpretation of
laws and long-standing budget concepts and practice.
Receipt accounts.—A general law requires that, except as provided by another law, an official or agent of
the Government who receives money for the Federal Government from any source shall deposit the money
in the Treasury as soon as practicable. This law (31 U.S.C. 3302) is generally referred to as the
"Miscellaneous Receipts Act." The Department of the Treasury, in consultation with OMB, interprets this
law as requiring all collections to be deposited in general fund receipt accounts, which as a group comprise
part of "the general fund."
Some laws earmark collections from a certain source for a specific purpose. Depending on the legal
requirements, Treasury deposits these collections in special fund receipt accounts, trust fund receipt
accounts, or credits the collections directly to expenditure accounts, including revolving fund accounts.
The legislation also specifies whether the earmarked receipts are (i) available for obligation and outlay
without further appropriations action by the Congress (i.e., available), or (ii) not available for obligation or
outlay until the Congress makes the amounts available in annual appropriations or other acts (i.e.,
unavailable). However, in some cases, receipts are considered to be unavailable because a benefit formula
or limitation precludes their use. These amounts of receipts may become available subsequently without
appropriations action. See section 20.4(b) for more information about amounts precluded from obligation.
When the collections in the receipt accounts are available for obligation and outlay, the amounts are
appropriated to general fund, special fund, trust fund, or other expenditure accounts, as discussed below.
Expenditure accounts.—Some laws override the requirement to first deposit collections in receipt
accounts. These collections are credited directly to expenditure accounts, where the collections are
generally available for obligation and outlay without further action by the Congress. These collections are
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SECTION 20—TERMS AND CONCEPTS

called offsetting collections. Most revolving funds operate under such authority. These include public
enterprise, intragovernmental, and trust revolving funds. In addition, the Economy Act allows Federal
agencies or bureaus within agencies to do work for each other. When one account reimburses another
account for this work, the Act authorizes the collections to be credited directly to the expenditure account
that provided the goods and services.
(g)

User charges

User charge means a fee, charge, or assessment the Government levies on a class of the public directly
benefiting from, or subject to regulation by, a Government program or activity. We record user charges as
governmental receipts, offsetting collections, or offsetting receipts using the criteria described above. The
authorizing law must limit the payers of the charges to those benefiting from, or subject to regulation by,
the program or activity.
User charges include:



Collections from non-Federal sources for goods and services provided (for example, the proceeds
from the sale of goods by defense commissaries, electricity by power marketing administrations,
stamps by the Postal Service; fees charged to enter national parks; and premiums charged for flood
and health insurance);



Voluntary payments to social insurance programs, such as Medicare Part B insurance premiums;



Miscellaneous customs fees (for example, United States Customs Service merchandise processing
fees);



Proceeds from asset sales (property, plant, and equipment);



Proceeds from the sale of natural resources (such as timber, oil, and minerals);



Outer Continental Shelf receipts;



Spectrum auction proceeds;



Many fees for permits, and regulatory and judicial services;



Specific taxes and duties on an exception basis; and



Credit program fees deposited into the credit program account and recorded in the budget on a
current basis.

User charges do not include:



Collections from other Federal accounts;



Collections associated with credit programs, except for credit program fees deposited into credit
program accounts and recorded in the budget on a current basis;



Realizations upon loans and investments;



Interest, dividends, and other earnings;



Payments to social insurance programs required by law;



Excise taxes;



Customs duties;



Fines, penalties, and forfeitures;



Cost-sharing contributions; and

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
(h)

Federal Reserve System deposits of earnings.
Means of financing

These are monies received or paid by the Government that are not counted in the budget totals as either
collections (governmental receipts, offsetting collections, or offsetting receipts) or outgo (outlays).
Borrowing and the repayment of debt are the primary means of financing. Others are listed below. These
monies finance outlays when there is a deficit—that is, when outlays (net of offsetting collections and
offsetting receipts) exceed receipts. When there is a surplus—that is, when receipts exceed outlays (net of
offsetting collections and offsetting receipts)—the means of financing may be used, together with the
surplus, to retire debt.
Most of the individual means of financing represent changes in assets or liabilities and therefore can either
be a source of financing for the Government or require financing themselves. For example, if the
disbursements from credit financing accounts exceed their collections, which is normal, the difference must
be financed by receipts or the other means of financing; if the disbursements are less than the collections,
the difference may be used to reduce borrowing or to provide any financing required by the other means of
financing. The means of financing other than borrowing and repayment of debt include:
 Net financing disbursements by direct loan and guaranteed loan financing accounts;
 Seigniorage (the profit from coining money) and profits on the sale of gold (a monetary asset);
 Certain exchanges of cash, such as deposits by the U.S. in the International Monetary Fund;
 Changes in Treasury's operating cash balance, uninvested deposit fund balances, and checks
outstanding; and
 Treasury debt buyback premiums and discounts (see section 113).
For more information on the means of financing, see the section on Budget Deficit or Surplus and Means
of Financing in Chapter 9, "Budget Concepts" of the Analytical Perspectives volume of the President's
Budget.
20.8

What do I need to know about cash-equivalent transactions?

Normally the amount of cash disbursed or collected is the appropriate measure of the value of the
transaction, and you record outlays or collections equal to the cash that changes hands. In other cases,
however, the cash disbursed or collected doesn't accurately measure the value of the transactions. In these
cases, you should record the cash-equivalent value of the transactions in the budget. The following are
some examples of cash-equivalent transactions:



Federal employee salaries. You record an outlay for the full amount of an employee's salary, even
though the cash disbursement is net of Federal and state income taxes, retirement contributions, life
and health insurance premiums, and other deductions. We record collections for the deductions that
are payments to the Government.



Debt instruments. When the Government receives or makes payments in the form of debt
instruments (such as bonds, debentures, monetary credits, or notes) in lieu of cash, we record
collections or outlays in the budget on a cash-equivalent basis. The Government can borrow from
the public to raise cash and then outlay the cash proceeds to liquidate an obligation, or, if authorized
in law, it may liquidate the obligation by issuing securities in lieu of the cash. The latter method
combines two transactions into one—borrowing and an outlay. Combining these transactions into
one does not change the nature of the transactions. Since the two methods of payment are
equivalent, we require you to record the same amount of outlays for both cases. Similarly, when
the Government accepts securities in lieu of cash from the public in payment of an obligation owed
to the Government, we record offsetting receipts or collections. In one program, for example, a

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SECTION 20—TERMS AND CONCEPTS

Government agency may choose whether to pay default claims against it in cash or by issuing
debentures in lieu of cash; the agency records the same amount of outlays in either case. In turn, a
recipient of these debentures may choose to pay the fees that it owes to the Government either in
cash or by returning debentures of equivalent value that it holds. The agency records the same
amount of offsetting receipts or collections in either case.



Lease-purchases. We require you to record an outlay for the acquisition of physical assets through
certain types of lease-purchase arrangements as though the transaction was an outright purchase or
direct Federal construction. Lease-purchase transactions in which the Government assumes
substantial risk are equivalent to the Government raising cash by borrowing from the public and
purchasing the asset directly by disbursing the cash proceeds. You must report outlays over the
period that the contractor constructs, manufactures, or purchases the asset that will be leased to the
Government, not when the Government disburses cash to the developer for lease payments. Because
the Government pays no cash up front to the nominal owner of the asset, the transaction creates a
Government debt. In such cases, we treat the subsequent cash lease payments as the equivalent of
interest outlays on that debt and principal repayments. (See Appendix B)

The scorekeeping effect of cash-equivalent transactions applies to budget authority, as well as to outlays
and collections. You record the authority to incur obligations that will be liquidated through cashequivalent payments as budget authority.
The use of cash-equivalents often results in an increase or decrease in Federal debt. In the previous example
of the Government using debentures to pay claims, we record the issuance of a debenture as an increase in
debt, and we record the Government's acceptance of a debenture for payment of fees as a decrease in debt.
We also record an increase in debt as the means of financing the cash-equivalent outlays of lease-purchase
arrangements in which the Government assumes substantial risk.
20.9

What do I need to know about refunds?

Refunds are the repayments of excess payments. The amounts are directly related to previous obligations
incurred and outlays made against the appropriation. Refunds received are deposited to the credit of the
appropriation or fund account charged with the original obligations as explained in the following table:
The following table explains how to record refunds received:
If you receive a refund of funds
that were...

And the appropriation against
which the obligation was
incurred...

You...

(1) obligated and outlayed in that
year

remains available (usually the case)

reduce the total amount of
obligations and outlays recorded
for the year in the budget
schedules.

(2) obligated and outlayed in a
previous year and credited to the
same appropriation or fund account

remains available for new
obligations

record the refund as offsetting
collections (cash) credited to
unexpired accounts (i.e., as
offsetting collections on lines 40304034 or 4120-4124) and as
recoveries of prior year paid
obligations, unexpired accounts on
line 4053 or 4143; increasing
unobligated balances. These
offsetting collections are not
reported as new budget authority;

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If you receive a refund of funds
that were...

And the appropriation against
which the obligation was
incurred...

You...
they are offset against gross outlays
but not against gross budget
authority.

(3) obligated and outlayed in a
previous year and credited to a
different appropriation or fund
account

remains available for new
obligations

record the refund as offsetting
collections (cash) credited to
unexpired accounts (i.e., as
offsetting collections on lines 40304034 or 4120-4124); increasing
spending authority from offsetting
collections.

(4) receive a refund of funds that
were obligated and outlayed in a
previous year

has expired but is not yet canceled

record the refund as offsetting
collections (cash) credited to
expired accounts (i.e., as offsetting
collections on lines 4030-4034 or
4120-4124; as offsetting collections
credited to expired accounts on line
4052 or 4142 of the schedule P);
and recoveries of prior year paid
obligations on line 4054 or 4144 of
the SF 133). These offsetting
collections are not reported as new
budget authority; they are offset
against gross outlays but not
against gross budget authority.

(5) receive a refund of funds that
were obligated in a previous year

has been canceled

deposit the refund in miscellaneous
receipts of the Treasury.

Record refunds paid as follows:



Record refunds paid by an expenditure account as an obligation and an outlay of the account.



Record refunds of receipts that result from overpayments (such as income taxes withheld in excess
of a taxpayer's income tax liability) as reductions of receipts, rather than as outlays. This does not
include payments to a taxpayer for credits (such as an earned income tax credit) that exceed the
taxpayer's income tax liability. Record these as outlays, not as refunds.

20.10

What do I need to know about advances?

Advances are amounts of money prepaid to a Federal Government account for the later receipt of goods,
services, or other assets, or as matching funds.
When an advance is required, the budgetary resource provided by the order is equal to the cash
accompanying the order. The advance, per se, is not available for obligation. If both the order and the
advance were available for obligation, budgetary resources would be double-counted.
Deposit advances with orders in the appropriate appropriation/fund or receipt account.

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Deposit advances without orders as follows:
If the advance is from...

Deposit the advance in...

A non-Federal source

Deposit fund account (6500)

A Federal source

An intragovernmental clearing account (F3885)

When a reimbursable agreement with another Federal account is accompanied by a cash advance, you may
disburse to pay obligations associated with that advance. However, if you are authorized to incur
obligations against customer orders from other Federal accounts without an advance, the order establishes
obligational authority only and you may not disburse the account into a negative position (see section 145.2
on Antideficiency Act violations).
If you return a cash advance or other offsetting collection or special or trust fund receipts received in a prior
fiscal year, you must record an obligation and an outlay in the current fiscal year.
20.11

What do I need to know about accounts and fund types?

(a)

Accounts

The term account may refer to a receipt or expenditure account. Governmental receipts and offsetting
receipts are deposited into receipt accounts (see section 20.7). Receipt accounts are not available for
incurring obligations or making outlays. Expenditure accounts are provided with budget authority (e.g.,
appropriations or offsetting collections) and are used to incur obligations and make outlays. Receipt and
expenditure accounts are further classified into fund types (e.g., general funds and special funds). Fund
types are discussed in subsections 20.12(b) through 20.12(f) below.
The term account may also refer to Treasury accounts and budget accounts (also commonly referred to as
an OMB account). When the Congress provides budget authority for a particular purpose or under a
particular title, it also provides a specific period of time for which the budget authority is available for
obligation. This time period of availability (POA) may be annual, multi-year, or no-year.
Treasury establishes expenditure accounts based on the POA of the resources in the account. That is,
Treasury establishes separate accounts with separate Treasury appropriation fund symbols (TAFS) for each
POA, i.e., annual, multi-year, or no-year amount. For budget execution, which is governed largely by the
Antideficiency Act, you must report data for each of the TAFS expenditure accounts established by
Treasury (see section 130).
A budget account (also commonly referred to as an OMB account) generally covers an organized set of
activities, programs, or services directed toward a common purpose or goal. For budget formulation, the
appropriations and other budget authority provided to TAFS accounts with the same appropriation title for
the years covered by the budget are combined and presented as a single account under a single title, e.g.,
"Salaries and expenses." As an illustration, the FY 2017 column of the program and financing schedule for
a "Salaries and expenses" account in the 2019 Appendix would include, as appropriate, outlays made in FY
2017 from the FY 2017 appropriation, the FY 2015–2017 multi-year appropriation, the no-year
appropriation, and the five expired annual appropriations (FY 2012 through FY 2016).
For receipt accounts, the budget and Treasury accounts are usually the same.
For information on account identification codes, see section 79.2.
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(b)

Overview of fund types

Agency activities are financed through general funds, special funds, and revolving funds (public enterprise
revolving funds, intragovernmental revolving funds, credit financing accounts), which constitute the
Federal funds group, and trust funds and trust revolving funds, which constitute the trust funds group.
General, special, and trust fund collections and disbursements may be held temporarily in clearing accounts
pending clearance to the applicable account. Agencies account for amounts that are not Government funds
in deposit funds. The following table summarizes the characteristics of these funds. The text following the
table discusses the types of funds in more depth
CHARACTERISTICS OF FUND TYPES AND THEIR ACCOUNTS

Fund Type/Account

Are these funds
included in the
budget?

What is the purpose of the
account?

Are receipt accounts and
expenditure accounts
linked?

General fund receipt
accounts
(0000–3899)

Record unearmarked receipts.

No.

Yes.

General fund expenditure
accounts
(0000–3599)

Record budget authority,
obligations, and outlays of
general fund receipts and
borrowing. Record offsetting
collections authorized by law,
such as the Economy Act, and
associated budget authority,
obligations, and outlays.

No, general fund
appropriations draw from
general fund receipts
collectively.

Yes.

Special fund receipt
accounts
(5000–5999)

Record receipts earmarked by law
for a specific purpose (other than
business-like activity).

Yes.

Yes.

Special fund expenditure
accounts
(5000–5999)

Record budget authority,
obligations, and outlays of special
fund receipts. Record offsetting
collections authorized by law,
such as the Economy Act, and
associated budget authority,
obligations, and outlays

Yes.

Yes.

Treasury Account
Symbol
Federal funds:

Public enterprise revolving Record offsetting collections
earmarked by law for a specific
funds
purpose and associated budget
(4000–4499)
authority, obligations, and outlays
for a business-like activity
conducted primarily with the
public.

Not applicable. Collections Yes.1
are credited to the
expenditure account.

Intragovernmental
revolving funds (including
working capital funds)
(4500–4999)

Not applicable. Collections Yes.
credited to the expenditure
account.

Record offsetting collections
earmarked by law for a specific
purpose and associated budget
authority, obligations, and outlays
for a business-like activity

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Fund Type/Account
Treasury Account
Symbol

What is the purpose of the
account?

Are receipt accounts and
expenditure accounts
linked?

Are these funds
included in the
budget?

conducted primarily within the
Government.
Management funds
(3900-3999)

Record the permanent
appropriations and expenditures
of collections from two or more
appropriations to carry out a
common purpose or project not
involving a continuing cycle of
business-type operations. These
funds facilitate the administration
and accounting for
intragovernmental activities.

Not applicable. Collections Yes.
credited to the expenditure
account.

Record receipts earmarked by law
for a specific purpose (other than
a business-like activity).

Yes.

Yes.1

Trust fund expenditure
accounts
(8000–8399 and 8500–
8999)

Record budget authority,
obligations, and outlays of trust
fund receipts. Record offsetting
collections authorized by law,
such as the Economy Act, and
associated budget authority,
obligations, and outlays.

Yes.

Yes.1

Trust revolving funds
(8400–8499)

Record offsetting collections
earmarked by law for a specific
purpose and associated budget
authority, obligations, and outlays
for a business-like activity
conducted primarily with the
public.

Not applicable. Collections Yes.
credited to the expenditure
account.

Clearing accounts
(F3800–F3885)

Temporarily hold general, special,
or trust fund Federal Government
collections or disbursements
pending clearance to the
applicable receipt or expenditure
accounts. (Amounts in clearing
accounts should not be used to
make outlays or payments.)

Not applicable. Deposits
and disbursements are
recorded in the same
account.

Yes, once they are
posted to either a
receipt or
expenditure
account.

Custodial Clearing
accounts (3600-3699)

Record custodial collections that
have no net effect on the budget.

No.

No.

Trust funds:
Trust fund receipt
accounts
(8000–8399 and 8500–
8999)

Other: (non-budgetary)

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Fund Type/Account
Treasury Account
Symbol

What is the purpose of the
account?

Are receipt accounts and
expenditure accounts
linked?

Deposit funds
(6000–6999)

Record deposits and
disbursements of monies not
owned by the Government or not
donated to the
Government (amounts donated to
the Government are deposited in a
special or trust fund account).

Not applicable. Deposits
and disbursements are
recorded in the same
account.

Are these funds
included in the
budget?
No.

1

By law, the budget authority and the outlays (net of offsetting collections) of the Postal Service Fund (a revolving
fund), and the receipts, budget authority, and outlays of the two social security trust funds (the Old-Age and
Survivors Insurance Trust Fund and the Disability Insurance Trust Fund) are excluded from the on-budget totals.
The budget documents present these amounts as "off-budget" and adds them to the budget totals to show totals for
the Federal Government (sometimes called unified budget totals).

(c)

Federal funds

Federal funds comprise several types of accounts or funds. A general fund receipt account records receipts
not earmarked by law for a specific purpose, such as individual income tax receipts. A general fund
expenditure account records appropriations from the general fund and the associated transactions, such as
obligations and outlays. General fund appropriations draw from general fund receipts collectively and,
therefore, are not specifically linked to receipt accounts.
The Federal funds group also includes special funds and revolving funds, both of which earmark collections
for spending on specific purposes. We establish a special fund where the law requires us to earmark
collections from a specified source to finance a particular program, and the law neither authorizes the fund
to conduct a cycle of business-type operations (making it a revolving fund) nor designates it as a trust fund.
For example, a law established the Land and Water Conservation Fund, earmarking a portion of rents and
royalties from Outer Continental Shelf lands and other receipts to be used for land acquisition, conservation,
and recreation programs. The receipts earmarked to a fund are recorded in one or more special fund receipt
accounts. More than one receipt account may be necessary to distinguish different types of receipts
(governmental, proprietary, etc.) and receipts from significantly different types of transactions (registration
fees vs. fines and penalties, for example). The fund's appropriations and associated transactions are
recorded in a special fund expenditure account. Most funds have only one expenditure account, even if
they have multiple receipt accounts. However, a large fund, especially one with appropriations to more
than one agency (such as the Land and Water Conservation Fund), may have more than one expenditure
account. The majority of special fund collections are derived from the Government's power to impose
taxes, fines, and other compulsory payments, and they must be appropriated before they can be obligated
and spent.
Revolving funds conduct continuing cycles of business-like activity. They charge for the sale of products
or services and use the proceeds to finance their spending. Instead of recording the collections in receipt
accounts (as offsetting receipts), the budget records the collections and the outlays of revolving funds in
the same account. The laws that establish revolving funds authorize the collections to be obligated and
outlayed for the purposes of the fund without further appropriation. The law of supply and demand is
expected to regulate such funds. However, in some cases, the Congress enacts obligation limitations on the
funds in appropriations acts as a way of controlling their expenditures (for example, a limitation on
administrative expenses). There are two types of revolving funds in the Federal funds group. Public
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SECTION 20—TERMS AND CONCEPTS

enterprise funds, such as the Postal Service Fund, conduct business-like operations mainly with the public.
Intragovernmental funds, such as the Federal Buildings Fund, conduct business-like operations mainly
within and between Government agencies.
(d)

Trust funds

Trust funds account for the receipt and expenditure of monies by the Government for carrying out specific
purposes and programs in accordance with the terms of a statute that designates the fund as a trust fund
(such as the Highway Trust Fund) or for carrying out the stipulations of a trust agreement where the Nation
is the beneficiary (such as any of several trust funds for gifts and donations for specific purposes). Like
special funds and revolving funds, trust funds earmark collections for spending on specific purposes. Many
of the larger trust funds finance social insurance payments for individuals, such as Social Security,
Medicare, and unemployment compensation. Other major trust funds finance military and Federal civilian
employees' retirement, highway and mass transit construction, and airport and airway development.
A trust fund normally consists of one or more receipt accounts to record receipts and an expenditure account
to record the appropriation of the receipts and associated transactions. Some trust funds have multiple
receipt accounts for the same reasons that special funds have them. Also, like special funds, large trust
funds (such as the Highway Trust Fund) may have multiple expenditure accounts. A few trust funds, such
as the Veterans Special Life Insurance fund and the Employees Life Insurance Fund, are established by law
as revolving funds. These funds operate the same way as revolving funds in the Federal funds group, and
we call them trust revolving funds. They conduct a cycle of business-type operations. The collections are
credited to the expenditure account as offsetting collections and their outlays are displayed net of collections
in a single expenditure account.
The Federal budget meaning of the term "trust", as applied to trust fund accounts, differs significantly from
its private sector usage. In the private sector, the beneficiary of a trust usually owns the trust's assets, which
are managed by a trustee who must follow the stipulations of the trust. In contrast, the Federal Government
owns the assets of most Federal trust funds, and it can raise or lower future trust fund collections and
payments, or change the purposes for which the collections are used, by changing existing laws. There is
no substantive difference between these trust funds and special funds or between trust revolving funds and
public enterprise revolving funds. Whether a particular fund is designated in law as a trust fund is, in many
cases, arbitrary. For example, the National Service Life Insurance Fund is a trust fund, but the Servicemen's
Group Life Insurance Fund is a Federal fund, even though both are financed by earmarked fees paid by
veterans and both provide life insurance payments to veterans' beneficiaries. There are a few Federal trust
funds that are managed pursuant to a trust agreement. These are identified in the budget as "gift funds". In
addition, the Government does act as a true trustee on behalf of some entities outside of the Government
where it makes no decisions about the amount of these deposits or how they are spent. For example, it
maintains accounts on behalf of individual Federal employees in the Thrift Savings Fund, investing them
as directed by the individual employee. The Government accounts for such funds in deposit funds (see the
section after next).
In cases where the law provides an appropriation from the General Fund of the U.S. Treasury to a trust
fund, a general fund expenditure account and an associated trust fund receipt account are used to record the
financial transaction that moves resources between fund types.
(e)

Clearing accounts

You use clearing accounts to temporarily account for transactions that you know belong to the Government
while you wait for information that will allow you to match the transaction to a specific receipt or
expenditure account. For example:

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

To temporarily credit unclassified transactions from the public when there is a reasonable
presumption that the amounts belong to a Federal Government account other than miscellaneous
receipts in the Treasury.



To temporarily credit unclassified transactions between
Intragovernmental Payment and Collection (IPAC) transactions.

Federal

agencies,

including

You should not use clearing accounts to mask an overobligation or overexpenditure of an expenditure
account.
(f)

Deposit funds

You use deposit funds to account for monies that do not belong to the Government. This includes monies
held temporarily by the Government until ownership is determined (such as earnest money paid by bidders
for mineral leases) or held by the Government as an agent for others (such as State and local income taxes
withheld from Federal employees' salaries and not yet paid to the State or local government). We exclude
deposit fund transactions, as such, from the budget totals because the funds are not owned by the
Government. Therefore, the budget records transactions between deposit funds and budgetary accounts as
transactions with the public. For example, when the mineral leasing process has been completed, the
winning bidder's earnest money is transferred from the deposit fund to the appropriate receipt account and
the budget records a receipt. Similarly, outlays are recorded in an agency's salaries and expense account
when a Federal employee is paid, even though some of the amount is transferred to a deposit fund for State
and local income taxes withheld and paid later to the State and local government. Deposits and associated
disbursements are recorded in the same account.
20.12

What do I need to know about reimbursable work?

Agencies can perform reimbursable work for the public or other Federal agencies. The types of laws that
allow you to use advances or reimbursements in return for providing others with goods and services are:



Laws that establish revolving funds, including franchise funds and working capital funds;



Provisions in appropriations or substantive laws that allow agencies to use the amounts they collect;
and



The Economy Act (31.U.S.C. 1535).

Generally speaking, laws that authorize an agency to enter into a "reimbursable agreement" with nonFederal transaction partners only provide authority to deposit collections into the agency's account, rather
than the Miscellaneous Receipts Account (31 U.S.C. 3302). One such example is the Intergovernmental
Cooperation Act of 1969 (31 U.S.C. 6501). Authority to enter into a "reimbursable agreement" is not
sufficient to allow you to record a budgetary resource against account receivable absent additional express
statutory authority to do so.
Additionally, only activity resulting from a “reimbursable agreement” (e.g., an interagency agreement or a
buyer/seller relationship) should be classified as reimbursable. For more information on direct and
reimbursable authority, see sections 82.5(c) and 83.5.
(a)

Revolving funds

You may use a revolving fund when a law establishes the revolving funds and authorizes you to credit
payments to the revolving fund that performs the work. Revolving funds operate on a reimbursable basis
when working capital (undisbursed cash) is available. Otherwise, advance payments must accompany
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SECTION 20—TERMS AND CONCEPTS

orders. You may not disburse revolving funds into a negative cash position in anticipation of Federal or
non-Federal reimbursements because of the Antideficiency Act.
(b)

Payments from non-Federal entities

If the law authorizes an expenditure account to perform work for the public and to credit collections from
non-Federal entities as spending authority, you may cover obligations incurred by the account by:



Advances collected up to the amount of accompanying orders (see section 20.10 for treatment of
advances); and



Working capital that is available for this purpose.

(c)

Economy Act

The Act authorizes the head of an agency or major organizational unit within an agency to place an order
with a major organizational unit within the same agency or another Federal agency for goods or services
provided that:



The ordering agency has enough money to pay for the order;



The head of the ordering agency or unit decides the order is in the best interest of the United States
Government;



The agency or unit to fill the order is able to provide or get by contract the ordered goods or services;



The head of the ordering agency decides that the ordered goods or services cannot be provided by
contract as conveniently or cheaply by a commercial enterprise; and



Transactions authorized by the Economy Act are limited by the statutory requirement that the
amount obligated by the ordering appropriation is required to be deobligated to the extent that the
agency or unit filling the order has not incurred obligations before the end of the period of
availability of the ordering appropriation.

Under the Economy Act, payment (via expenditure transfer) may be made in advance or reimbursements
may be made. Advances and reimbursements from other Federal Government appropriations are available
for obligation—but not disbursement until received—when the ordering appropriation records a valid
obligation to cover the order. The Act states that the providing (servicing) agency shall charge the ordering
(requesting) agency "on the basis of the actual cost of goods or services provided" as agreed to by the
agencies. Specific questions about Economy Act requirements should be directed to the agency's Chief
Financial Officer and/or Office of General Counsel.

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EXHIBIT 20

Transfers1 of Budgetary Resources Among
Federal Government Accounts
TYPE OF
TRANSACTION

NATURE OF
TRANSACTION

TREASURY
ACCOUNTING
TREATMENT

BUDGET TREATMENT

I. NONEXPENDITURE TRANSFERS
A. TRANSFER OF
AUTHORITY TO
OBLIGATE

Transfers to carry out the
TRANSFER via
purposes of the
S.F. 1151
RECEIVING ACCOUNT,
for example, to shift
resources from one purpose
to another or to reflect a
reorganization.

The TRANSFERRING ACCOUNT reports a
transfer out of budget authority or balances.
THE RECEIVING ACCOUNT reports a
transfer in.

B. ALLOCATION
Transfers to carry out the
purposes of the PARENT
OF AUTHORITY
TO OBLIGATE
ACCOUNT.
i.e., transfers to
transfer appropriation
accounts

TRANSFER via
S.F. 1151

Obligations and outlays are reported by the
PARENT ACCOUNT.

C. REPAYABLE
ADVANCE
(limited cases;
involves moving funds
between the two fund
groups)

TRANSFER via
S.F. 1151

The RECEIVING ACCOUNT (i.e., special or
trust non-revolving fund) reports borrowing
authority. Amount of repayable advance must
be paid back with interest to the General Fund
of the U.S. Treasury by the agency.

Transfers to carry out the
purposes of the
RECEIVING special or
trust non-revolving fund
ACCOUNT.

II. EXPENDITURE TRANSFERS
A. EXPENDITURE
TRANSFER
PAYMENTS
BETWEEN TWO
FEDERAL FUNDS
OR BETWEEN
TWO TRUST

B. EXPENDITURE
TRANSFER
PAYMENTS
BETWEEN
FEDERAL AND
TRUST FUNDS

Payments to carry out the
purposes of the PAYING
ACCOUNT, such as
payments in return for goods
and services authorized
under the Economy Act.

PAYMENTS via Obligations and outlays are reported by the
FMS 224 or
PAYING ACCOUNT. Offsetting collections
electronic funds
are reported by the RECEIVING ACCOUNT.
The collections are (1) ADVANCES or
transfer.2
(2) REPAYMENTS in the form of
REIMBURSEMENTS or REFUNDS.

Payments that represent
financial interchanges
between Federal
government accounts that
are not in exchange for
goods and services.
Nearly all transfers between PAYMENTS via
the two fund groups are
FMS 224 or
Same as above.
expenditure transfers.
electronic funds
transfer.

1
A transfer is distinguished from a reprogramming in that a reprogramming always involves the shifting of
budgetary resources within a Treasury account whereas a transfer usually involves the shifting of budgetary resources
between two Treasury accounts. However, the shifting of budgetary resources within a single Treasury account should
be considered a transfer if the action moves budgetary resources between separate statutory appropriations.
2
For non-Treasury disbursing offices, the equivalent of the FMS 224 is the FMS 1219, Statement of Accountability,
and FMS 1220, Statement of Transactions.

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SECTION 21—OVERVIEW OF SCORING LEGISLATION
Table of Contents
21.1 What is scoring?
21.2 When does scoring occur during the budget process?
21.3 What are the basic concepts I need to know to score legislation?
(a) Overview of budget laws
(b) Definition of discretionary spending
(c) Definition of mandatory spending
(d) Committee of jurisdiction
(e) How are scoring estimates measured?
(f) Economic and technical assumptions
(g) Scoring timeframes
21.4 What are the budget enforcement mechanisms for discretionary and mandatory spending?
(a) Caps on discretionary budget authority
(b) Pay-as-you-go for mandatory spending
(c) Congressional enforcement procedures
21.5 What resources are available to help me score legislation?
21.6 When are scores of legislation due to OMB?
Summary of Changes
Updates to recognize the end of the statutory caps in 2021 and to acknowledge the new guidance on
Administrative PAYGO in Executive Order 13893 (section 21.4).

21.1

What is scoring?

Scoring is the process of estimating the change in Government spending and collections resulting from
enacted or proposed legislation, compared to what would happen in the absence of that legislation. These
estimates are prepared both to inform policy makers of the budgetary effects of proposed legislation, and
to inform congressional and statutory budget enforcement procedures.
21.2

When does scoring occur during the budget process?

Scoring occurs typically during budget formulation, the consideration of proposed legislation, and after a
law has been enacted.
Budget formulation. As part of the budget formulation process, agencies submit baseline program levels
and discretionary, mandatory, and governmental receipt proposals to OMB for consideration. Agencies
work with OMB to determine the effect of proposals on budget authority, collections, and outlays based on
the Administration's economic and technical assumptions. The scored level of budget authority, collections,
and outlays for each approved budget proposal and the baseline for all programs create an overall picture
of the President’s proposed fiscal path.
Congressional process and enactment. During the congressional legislative process, CBO is required by
statute to score legislation. Such scoring advises congressional committees on compliance with
congressional budget enforcement procedures. During a legislative session, pursuant to statute, OMB
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updates the Congress on its estimates of the costs of the annual appropriations bills and publishes PAYGO
scorecards that include estimates of enacted legislation that affects mandatory spending or governmental
receipts. A sequestration is triggered at the end of a legislative session if OMB's scoring of appropriations
Acts determines a breach of the discretionary caps has occurred or if OMB's PAYGO scorecards show a
debit in the budget year. See section 100.3 for more information on sequestration, section 100.4 for the
budget enforcement reports issued by OMB, and section 15.3 for more information on the congressional
budget process.
21.3

What are the basic concepts I need to know to score legislation?

(a)

Overview of budget laws

The Balanced Budget and Emergency Deficit Control Act of 1985 (BBEDCA) divides spending into two
categories—discretionary and mandatory. The Explanatory Statement of the Committee of Conference for
the Balanced Budget Act of 1997 (BBA of 1997) classified all accounts under the Appropriations
Committee's jurisdiction at the time as discretionary, mandatory, or split between discretionary and
mandatory. The "scorekeepers" (House and Senate Budget Committees, CBO, and OMB) consult on the
classification of spending, determine the classification of new accounts, and may reclassify the designation
of an existing account.
Discretionary and mandatory spending are controlled by different statutory enforcement procedures. The
Budget Control Act of 2011 amended BBEDCA, and instituted limits ("caps") on the amount of
discretionary budget authority for 2012 through 2021. For mandatory spending, the Statutory Pay-As-YouGo Act of 2010 (PAYGO) reestablished and made permanent a statutory procedure to enforce deficit
neutrality on new revenue and mandatory spending legislation.
For more information on these statutes and budget enforcement, see the "Budget Concepts" and "Budget
Process" chapters in the Analytical Perspectives volume of the Budget. For detailed information on how
sequestration is applied for purposes of budget enforcement, see section 100.
(b)

Definition of discretionary spending

Discretionary spending is the budget authority provided by annual appropriations Acts and the outlays that
result from that budget authority. For example, the budget authority and outlays for the salaries and
expenses of Federal personnel and other operating expenses of Government agencies are usually provided
by annual appropriations Acts and, therefore, are usually discretionary.
(c)

Definition of mandatory spending

Mandatory spending, also referred to as "direct spending," is budget authority and outlays provided by
permanent laws. For example, permanent laws authorize payments for Medicare, unemployment insurance
benefits, and farm price supports, so the budget authority and outlays for these programs are mandatory.
In addition, budget authority provided in annual appropriations Acts for certain programs, such as Medicaid,
is treated as mandatory. Such accounts are called "appropriated entitlements" or "appropriated
mandatories." The BBA of 1997 classified these accounts as such, predominantly because the authorizing
legislation directs that the Government make or beneficiaries receive payments. While mandatory and
discretionary classifications are used for measuring compliance with BBEDCA and PAYGO, they do not
determine whether a program provides legal entitlement to a payment or benefit or the availability of
funding. You should address questions about BBEDCA classifications and legal entitlements to your OMB
representative.
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(d)

Committee of jurisdiction

When scoring legislative language or a Budget proposal, it is important to know which congressional
committees have jurisdiction over the proposal and whether the affected spending is mandatory or
discretionary, or whether the proposal would affect governmental receipts. While most scoring concepts
apply to each type of spending and to governmental receipts, the budget enforcement laws differ.
Authorizing committees have jurisdiction over mandatory (or "direct") spending and governmental receipts,
and budget enforcement for this spending is governed by PAYGO. The Appropriations Committees have
jurisdiction over discretionary spending, and budget enforcement is governed by the spending limits (caps)
set in BBEDCA when there are statutory caps in place.
In some cases, legislative action by an appropriations committee may affect spending or receipts under the
jurisdiction of an authorizing committee, and vice versa. In these cases, the budgetary effects are scored
using the budget enforcement associated with the committee taking the legislative action.
Explicit OMB approval is required to include authorizing language in the Budget Appendix, either as
account-specific appropriations language or as a general provision. Please consult first with your OMB
representative if your agency has such a proposal. Both scoring and jurisdictional issues will be part of the
consideration for inclusion of a proposal in the Budget. See section 95.5 and 95.6 for guidance on the
legislative language included in the Budget Appendix.
(e)

How are scoring estimates measured?

Authorizing legislation is measured as a change to outlays or governmental receipts from the President's
Budget baseline, updated for enacted legislation and certain other actions. See section 80 for how to
construct the baseline. Scoring for discretionary programs is generally measured in terms of budget
authority provided in appropriations Acts. For both authorizing legislation and discretionary programs,
offsetting collections and offsetting receipts net against both budget authority and outlays in the year they
are collected.
(f)

Economic and technical assumptions

BBEDCA requires agency and OMB scoring to use the economic and technical assumptions underlying the
most recently released President's Budget. OMB provides agencies with economic assumptions to be used
for Budget estimates. Examples of economic assumptions include interest rate projections, housing price
projections, and projections of inflation. Technical assumptions are assumptions that are not determined by
economic factors, such as outlay rates, caseload projections, fee collection, and loan volume. For more
information on the economic and technical assumptions underlying baseline and policy estimates see
section 80 and section 31.
For Mid-Session Review, OMB normally provides revised economic assumptions to agencies, and asks
agencies to update their technical assumptions. Updates of economic and technical assumptions for the
Mid-Session Review are not used for scoring, which is based on the economic and technical assumptions
from the most recently released President's Budget. For more information on Mid-Session Review, see
section 10.6.
(g)

Scoring timeframes

The budgetary effects of authorizing legislation and discretionary appropriations are scored over different
timeframes. Authorizing legislation is scored as the change to outlays or governmental receipts from the
President's Budget baseline in each year of the budget window (the current year, the budget year, and the
nine subsequent years). Discretionary appropriations are scored in the current and budget year only, and
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the overall score for those years includes discretionary amounts provided for those years in previous
appropriation Acts (i.e., advance appropriations).
21.4

What are the budget enforcement mechanisms for discretionary and mandatory spending?

(a)

Caps on discretionary budget authority

BBEDCA specifies spending limits or "caps," on discretionary budget authority for fiscal years 2012
through 2021. As of the date of the publishing of this section, there are no caps for fiscal year 2022 and
beyond. Through fiscal year 2021, the caps are divided between a "revised security category" and a "revised
nonsecurity category." The revised security category (or defense category) includes discretionary budget
authority in the defense budget function 050, which primarily consists of the Department of Defense. The
"revised nonsecurity category" (or non-defense category) includes all discretionary budget authority not
included in the defense budget function 050.
BBEDCA includes requirements for OMB to adjust the caps for changes in concepts and definitions and
for appropriations designated by the Congress and the President as either emergency requirements or for
Overseas Contingency Operations/Global War on Terrorism. BBEDCA also specifies adjustments to the
caps for appropriations for continuing disability reviews and redeterminations by the Social Security
Administration; the health care fraud and abuse control program at the Department of Health and Human
Services; and appropriations designated by the Congress as being for disaster relief.
BBEDCA requires OMB to provide cost estimates of each appropriations Act in a report to the Congress
within seven days of enactment of such Act and to publish three sequestration reports—a "preview" report
when the President submits the Budget, an "update" report in August, including a preview estimate of the
adjustment for disaster funding for the upcoming fiscal year, and a "final" report within 15 days after the
end of a session of Congress (see section 100.4).
If OMB's final discretionary sequestration report for a given fiscal year indicates that the amount of
discretionary budget authority provided in appropriations Acts for that year exceeds the cap for that
category in that year, the President must issue a sequestration order to eliminate the breach. See section
100 for guidance on sequestration.
(b)

Pay-as-you-go for mandatory spending

PAYGO requires that new legislation changing governmental receipts or mandatory spending or collections
must be enacted on a "pay-as-you-go" basis; that is, that the cumulative effects of such legislation must not
increase projected on-budget deficits. The PAYGO statute established special scorekeeping rules,
scorecards, an annual report, and a sequestration requirement.
The enforcement requirements in PAYGO are permanent, unlike the budget enforcement mechanism for
discretionary programs, and do not impose a cap on spending or a floor on governmental receipts. Instead,
PAYGO requires that bills reducing governmental receipts or increasing mandatory spending must be fully
offset by enacting revenue increases or mandatory spending reductions. This requirement of deficit
neutrality is not enforced on a bill-by-bill basis, but is based on two scorecards that tally the cumulative
budgetary effects of PAYGO legislation over the course of a congressional session.
The PAYGO rules also apply to the outlays resulting from changes in outyear budget authority for
mandatory programs made in appropriations Acts (CHIMPs) and to all changes to governmental receipts
made in appropriations Acts.

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The PAYGO rules do not apply to increases in mandatory spending or decreases in governmental receipts
that result automatically under existing law. For example, mandatory spending for benefit programs, such
as unemployment insurance, rises when the population of eligible beneficiaries rises, and many benefit
payments are automatically increased for inflation under existing laws. Note, however, that increases in
mandatory spending that result from regulations and other administrative actions are subject to
Administrative PAYGO under Executive Order 13893, as explained in section 31.3. Also, if the Congress
designates a provision of mandatory spending or governmental receipts legislation as an emergency
requirement, the effect of the provision is not scored as PAYGO, but the scored cost or savings, if any, are
recorded on the PAYGO scorecard for informational purposes.
Over the course of a congressional session, all PAYGO legislation is scored to determine the budgetary
effects—costs and savings—except if exempted in law. The score for each bill is recorded by OMB on two
PAYGO scorecards in which costs or savings are averaged over rolling five-year and 10-year periods (see
section 100.4). OMB is required to update the scorecards on a continuous basis.
In addition, within 14 business days after the end of a congressional session, OMB is required to issue an
annual PAYGO report and determine whether a violation of the PAYGO requirement has occurred. If costs
exceed savings in the budget year column of either scorecard, the President is required to issue a
sequestration order implementing across-the-board cuts to nonexempt mandatory programs by an amount
sufficient to offset the net costs on the PAYGO scorecard. This sequestration process is separate from that
described above for a breach of the discretionary caps.
(c)

Congressional enforcement procedures

Congress has procedural requirements for bills to advance through the legislative process. Agencies may
be asked to develop cost estimates to inform the Congress of the budgetary effects of potential legislation.
For more information on congressional enforcement procedures see section 10.5 in this circular and the
section on Congressional Action in the "Budget Concepts" chapter in the Analytical Perspectives volume
of the Budget.
21.5

What resources are available to help me score legislation?

The general concepts used by scorekeepers are found throughout Circular A-11, including the resources
cited below. Your OMB representative can provide assistance in applying the concepts, rules, and
conventions for scoring legislation.
Appendix A, Scorekeeping Guidelines, is used by the House and Senate Budget Committees, CBO, and
OMB in measuring compliance with the Congressional Budget Act of 1974, as amended; BBEDCA, as
amended; and PAYGO.
Appendix B, Budgetary Treatment of Lease-Purchases and Leases of Capital Assets, is also used to assist
in scoring legislative authority to enter into a variety of leasing contracts.
Section 20.4 addresses a variety of scoring concepts, including reappropriations, cancellations and
rescissions, and transfers.
Additional information on PAYGO and the special rules for certain PAYGO estimates can be found on the
OMB website.

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21.6 When are scores of legislation due to OMB?
Mandatory and governmental receipt proposals for the Budget. OMB requires that all proposals included
in the Budget be scored and included in the appropriate transmittal code in MAX A-11 Data Entry by the
deadlines provided in the annual budget season guidance. See section 79.3 for information on transmittal
codes. The schedule for the 2022 Budget can be found in section 25.
Enacted authorizing legislation. Agencies should work with their OMB representative to finalize PAYGO
estimates by no more than two weeks after legislation is signed into law. Agencies should follow legislation
affecting their programs as it moves through the congressional process in order to identify difficult scoring
issues as soon as possible and to be prepared to provide scores in a timely manner to meet the requirements
outlined in section 21.4(b).
Discretionary appropriations. The annual budget formulation schedule requires the annual appropriations
request in time to complete the President's Budget. In addition, throughout the appropriations season, and
particularly upon enactment of full-year appropriations Acts, agencies are required to work with their OMB
representatives to resolve any questions on scoring effects so that OMB can meet the statutory reporting
requirements as outlined above in section 21.4(a).

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SECTION 22—COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC
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SECTION 22—COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND
CLEARANCE REQUIREMENTS
Table of Contents
22.1
22.2
22.3
22.4
22.5
22.6

Confidentiality of budget deliberations
Congressional testimony and communications
Clearance of materials for the Congress and the media
Clearance of changes to the President's Budget
Information available to the public
Congressional budget justifications
Summary of Changes

Updates the materials subject to OMB clearance to be consistent with OMB Memorandum M-19-12
"Clearance of Department and Agency Materials through the Office of Management and Budget"
(section 22.3).
Clarifies that all reports, whether required by law or otherwise requested in non-statutory text, to
congressional committees and subcommittees are subject to OMB clearance unless an exemption
applies (section 22.3).
Reminds agencies to continue developing machine readable files for their budget summary table(s)
that normally accompany the congressional justifications (section 22.6(b)).
Reminds agencies to use the budget and performance framework definitions in OMB Circular No.
A-11 sections 20.3 and 200.22 when developing reports such as congressional justifications, Annual
Performance Plans, Annual Performance Reports, and other associated reports (section 22.6(b)).

22.1

Confidentiality of budget deliberations.

The nature and amounts of the President's decisions and the underlying materials are confidential. Do not
release the President's decisions outside of your agency until the Budget is transmitted to the Congress. The
materials underlying those decisions may not be released at any time, except in accordance with this section.
In addition, outyear discretionary data is considered pre-decisional and may not be released without prior
OMB approval. (For additional information on the confidentiality of pre-decisional budget information,
please consult OMB Memorandum M–01–17 of April 25, 2001.)
Presidential decisions on current and budget year estimates (other than forecasts of items that will be
transmitted formally later), both in total and in detail, become the "proposed appropriations" as that term is
used in the Budget and Accounting Act of 1921, as amended, and must be justified by your agency. Do
not release agency justifications provided to OMB and any agency future year plans or long-range estimates
to anyone outside the Executive Branch, except in accordance with this section.
Section 51.16 confirms and clarifies the application of this section to pre-decisional, deliberative budget
information relating to the Inspectors General.

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22.2

Congressional testimony and communications.

The Executive Branch communications that led to the President's budgetary decisions will not be disclosed
either by the agencies or by those who have prepared the Budget. In addition, agency justifications provided
to OMB and any agency future year plans or long-range estimates will not be furnished to anyone outside
the Executive Branch, except in accordance with this section.
When furnishing information on appropriations and budgetary matters, you (and your agency
representatives) must be aware of the following limitation on communications:
"...An officer or employee of an agency may submit to Congress or a committee of Congress an
appropriations estimate or request, a request for an increase in that estimate or request, or a recommendation
on meeting the financial needs of the Government only when requested by either House of Congress" (31
U.S.C. § 1108(e)).
You must also be aware of restrictions on communications to influence legislation that are not conducted
through proper official channels (18 U.S.C. § 1913).
After formal transmittal of the Budget, an amendment, or a supplemental appropriations request, the
following policies apply when testifying before any congressional committee or communicating with
Members of the Congress:



Witnesses will give frank and complete answers to all questions.



Witnesses will avoid volunteering personal opinions that reflect positions inconsistent with the
President's program or appropriation request.



If statutory provisions exist for the direct submission of the agency budget request to the Congress,
OMB may provide you additional materials supporting the President's Budget request that you will
forward to the Congress with the agency testimony. Witnesses will be prepared to explain the
agency submission, the request in the President's Budget, and any justification material.



When responding to specific questions on program and appropriations requests, witnesses will not
provide the agency's request to OMB or plans for the use of appropriations that exceed the
President's request. Typically, witnesses are responsible for one or a few programs, whereas the
President is responsible for all the needs of the Federal Government. Where appropriate, witnesses
will explain this difference in perspective and that it is therefore not appropriate for them to support
appropriations above the President's request.



When asked to provide a written response that involves a statement of opinion on program and
appropriations requests, witnesses will provide a reply through the agency head.



Do not let your communications be perceived as an "appropriations estimate or request ... or an
increase in that estimate or request" (31 U.S.C. § 1108). You are expected to support the President's
budgetary decisions and seek adjustments to those decisions only through established procedures if
your agency head determines such action is necessary.

22.3

Clearance of materials for the Congress and the media.

Policy consistency between the President's Budget and the budget-related materials prepared for the
Congress and the media is essential. To ensure this consistency, you are required to submit budget-related
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SECTION 22—COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC
AND CLEARANCE REQUIREMENTS

materials to OMB for clearance prior to transmittal to congressional committees, individual Members of
the Congress or their staff, or the media. Unless a specific exemption is approved by OMB, materials
subject to OMB clearance include:



All budget justifications and budget-related oversight materials;



Testimony before and letters to congressional committees;



Written responses to congressional inquiries or other materials for the record;



Reports to committees and subcommittees (e.g., studies, assessments, materials with budget
implications) that are required by statute or requested by report language;



Capability statements;



Appeals letters;



Reprogramming requests and Congressional Notifications;



Administrative actions affecting mandatory spending (see section 31.1);



Related cost information;



Financial management documents addressing budget and policy issues (e.g., certain accountability
reports, transmittal documents for audited financial statements, or spend plans); and



Proposed press releases relating to the President's Budget.

Provide this information to OMB as far in advance as feasible and no less than five working days in advance
of transmittal to congressional committees, individual Members of the Congress or their staff, or the media
to allow adequate review time. Performance and Accountability Reports must be provided 10 days in
advance unless a shorter period is approved by OMB. OMB review of reprogramming requests may take
longer in some circumstances (e.g., if the request has not been coordinated or if supporting materials have
not been provided concurrently). In exceptional circumstances, where the response time is very short,
agencies may request oral clearance or make other arrangements for expedited review. Immediately after
the Budget transmittal and after subsequent transmittals, agencies will provide OMB with a schedule of
anticipated congressional reviews that require agency oral and written participation. Agencies will revise
this schedule as appropriate.
Address any questions you have about this subsection to the OMB representatives whom you normally
consult on budget-related matters.
22.4

Clearance of changes to the President's Budget.

If you want to propose changes to the President's Budget (e.g., appropriations language, limitations, balance
sheets required by the Government Corporation Control Act, or dollar amounts), you must follow the
confidentiality and clearance guidance provided in this section and submit a written request as described in
section 110.3. OMB will notify you whether a formal transmittal of the change will be made.
When it is possible to reduce the amount of an appropriations request before action has been taken by the
Appropriations Committee of either House, the head of your agency must inform OMB promptly. Before
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your agency head decides to request restoration of a reduction, the reasons for the reduction, the
circumstances under which it was made, and its significance to the President's program should be carefully
considered.
22.5

Information available to the public.

Agency budget documents that are subject to the Freedom of Information Act (FOIA) may be exempt from
mandatory release pursuant to 5 U.S.C. § 552(b)(5). Depending on the nature of the record requested, other
FOIA exemptions may apply. When deciding whether to withhold a budget document that is exempt from
mandatory release, follow the FOIA memorandum issued by the President on January 21, 2009 and the
FOIA guidance issued by the Attorney General on March 19, 2009. Any discretionary decision by an
agency to disclose protected information should be made only after full and deliberate consideration of the
institutional interests that could be implicated by disclosure, as well as after consultation with OMB.
Agency heads are responsible for determining the propriety of record releases under FOIA.
Certain agencies headed by a collegial body are required to hold their meetings open to public observation
unless the agency properly determines that the matter to be discussed warrants the closing of those meetings
for reasons enumerated in the Government in the Sunshine Act (5 U.S.C. § 552b). Some meetings covered
by that Act may pertain to budgetary information discussed in this Circular. Although, as with the FOIA,
it is not possible to determine merely by the generic category of such information whether such an agency
would be authorized to close a particular meeting covered by the Act, agencies must review those situations
that involve budgetary information under the guidelines in the paragraph above and 5 U.S.C. § 552b(c).
Such agencies are responsible for the propriety of determinations under these guidelines and provisions.
22.6

Congressional budget justifications.

Congressional budget justification materials must include or be structured as a performance plan submission
(section 240). In addition, agencies must include the additional information described below, as well as
detailed descriptions of agencies' activities and proposals at the program, project, and activity level.
(a)

Materials for performance plan submission to the Congress

Consult with your congressional representatives to agree on the performance plan format prior to submitting
your congressional justification. Please also note the applicable public posting and notification
requirements that apply to performance plans as detailed in section 22.6(c). Your OMB representative
should be included in those consultations as appropriate. Accordingly, your OMB representative should be
provided with your proposed justification to the Congress with sufficient time for review.
(b)

Material to be included in congressional budget justifications

Consistent with 41 U.S.C. § 1703(h), identify funding levels requested for education and training of the
acquisition workforce in your budget justifications to the Congress.
Consistent with 42 U.S.C. § 8255, identify funds requested for energy conservation measures in your budget
justifications to the Congress.
Agencies should continue to develop machine-readable (CSV, XML, TSV, or JSON) file(s) for the budget
summary table(s) that normally accompany the congressional budget justification, including footnotes
(please see section 200.22 for a definition of machine-readable format). Please work with your OMB
representative on timelines and plans for preparing this machine readable information.

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When developing reports such as congressional justifications, Annual Performance Plans (APP), or Annual
Performance Reports (APRs) agencies should use the definitions found in the following sections of this
Circular:
•

Budget Definitions: Section 20.3

•

Organizational Planning and Performance Definitions: Section 200.22

Use of these definitions is required by the Evidence Act, M-13-13, Federal Data Strategy 5 (Identify Priority
Data Assets for Agency Open Data Plans), and Action 6 (Publish and Update Data Inventories).
Agencies are reminded of the reporting requirements of the Good Accounting Obligation in Government
Act (Public Law 115-414). This Act requires agencies to include, in their congressional budget
justifications, information on recommendations from the Government Accountability Office (GAO) and
the Office of Inspector General (OIG) of the agency. Information on outstanding GAO and OIG
recommendations is available from agency OIGs, GAO.gov, or oversight.gov.
Provide the Congress with information to assess current and proposed capital projects that is consistent with
the Administration's budget proposals, including: appropriate information on planning; budgeting,
including the current or proposed use of incremental or full funding; acquisition; and management of the
projects.
You must submit all budget justification materials to OMB for clearance before transmitting them to the
Congress.
(c)

Availability of congressional budget justifications

Make your full congressional budget justification materials, including your performance plan submission,
available to the public and post the materials on the Internet at a vanity federal government URL (e.g.,
agencyXYZ.gov/CJ) within two weeks after transmittal of those materials to the Congress. Release of these
materials must be done in accordance with the requirements of this section and any relevant provisions of
law. Materials will not be released if disclosure is prohibited by statute, the materials are classified or must
be kept secret in the interest of national security or foreign policy, or the materials are otherwise exempt
from release pursuant to 5 U.S.C. § 552(b).

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CIRCULAR NO. A–11
PART 2
PREPARATION AND SUBMISSION
OF BUDGET ESTIMATES

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

SECTION 25—SUMMARY OF REQUIREMENTS

SECTION 25—SUMMARY OF REQUIREMENTS
Table of Contents
25.1
25.2
25.3
25.4
25.5
25.6

Does Part 2 (Preparation and Submission of Budget Estimates) apply to me?
How do I get an exception?
For what items do I need advance approval?
How do I submit information to OMB?
What do I include in the budget request to OMB?
How is MAX A-11 DE used to produce the Appendix?
Key Dates for the FY 2022 Budget

Initial budget submissions to OMB ........................................................................... September 14
GTAS closes for 4th quarter, FY 2020 ............................................................................October 16
GTAS revision window opens ........................................................................................October 16
MAX A-11 database opens .............................................................................................October 23
Economic assumptions released ...................................................................................November 5
Agency MAX A-11 PY lock and GTAS revision window closes .............................. November 51
Receipt PY revision window closes..............................................................................November 5
Agency baseline lock .................................................................................................... December 1
Final database: Agency lock-out...................................................................................... January 5
Transmittal of the FY 2022 Budget ................................................................................ February 1
__________________
1
The PY lock applies to all schedules.
Summary of Changes
Updates the instructions and dates in “Table 1: Contents of the Budget Request” and removes the
reference to the “IT Statements and IT Table” in “Table 1: Contents of the Budget Request” (section
25.5).
Provides clarification on how MAX A-11 DE is used to produce the Budget Appendix (section 25.6).

25.1

Does Part 2 (Preparation and Submission of Budget Estimates) apply to me?

By law (31 U.S.C. 1104), the President's budget must include information on all agencies of all three
branches of the Federal Government. Therefore, the instructions in Part 2 generally apply to all Government
agencies. In addition, these instructions apply to the District of Columbia, which must submit information
in support of Federal payments to the District. OMB includes the information submitted by certain agencies
in the budget without change. In addition, Government-sponsored enterprises (GSEs) submit some of the
information required of Government agencies on a comparable basis, and OMB includes it in the budget
for information purposes.
If your agency appears in the following list, it is not subject to Executive Branch review by law or custom.
That means that the requirements for submitting materials in support of your budget request do not apply
OMB Circular No. A–11 (2020)

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SECTION 25—SUMMARY OF REQUIREMENTS

to you. However, you do need to submit the information required for inclusion in the budget database and
documents, which OMB incorporates without revision.







Legislative Branch agencies.
Judicial Branch agencies.
Executive Branch agencies, as follows:
 Milk, Fruit, and Vegetable Marketing Orders, USDA.
 International Trade Commission.
 Postal Service.
 Board of Governors of the Federal Reserve System.
Government-Sponsored Enterprises (GSEs) as follows:
Federal National Mortgage Association.
Federal Home Loan Mortgage Corporation.
Banks for cooperatives.
Agriculture credit banks.
Farm credit banks.
Federal Agricultural Mortgage Corporation.
Federal home loan banks.
Financing Corporation.
Resolution Funding Corporation.











Contact your OMB representative if you have questions about the applicability of these instructions.
25.2

How do I get an exception?

For the sake of comparability among the budget data and presentations, OMB does not grant many
exceptions to the specific requirements in this Part. However, if you believe special circumstances warrant
an exception in your case, submit a written request detailing the circumstances and the specific exception
needed to your OMB representative by August 1. If OMB approves the exception, it is valid only for the
specified budget.
25.3

For what items do I need advance approval?

You must get advance approval from your OMB representative for the items shown in the table below.
Item

See section...

Timing

(1) Form and content of justification materials.

51.2

To be determined in consultation with
your OMB representative.

(2) Program activity structure in the program and
financing schedule.

82.5

By October 1.

(3) Changes in functional and receipt classifications.

79.4

By October 1.

(4) Changes in budget account structure (new
accounts, merged accounts, changes in account titles,
etc.).

79.4

By October 1 or as soon as possible
thereafter for changes dependent on
congressional action or other
circumstances beyond agency control.

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SECTION 25—SUMMARY OF REQUIREMENTS

25.4

How do I submit information to OMB?

You generally submit information in two stages:
(1) As part of your budget request. Both Executive Branch agencies that are subject to Executive
Branch review and the District of Columbia must prepare information and materials supporting their
budget request. Your OMB representative will work with you to determine the specific form, content,
and timing of this information. Agencies that are not subject to Executive Branch review are not
required to submit this information.
(2) After passback. Passback usually occurs around the end of November. In early-mid November,
OMB issues detailed guidance and deadlines to complete CY and BY information. This stage includes
MAX computer data, print materials, and additional information used to prepare the budget documents
and supporting database. Also, you may need to revise and resubmit some materials included in the
budget request to reflect the effects of final decisions. Agencies that are not subject to Executive Branch
review need to submit information for inclusion in the budget documents and the budget database.
In the following sections, we tell you more about each stage, the items required, the criteria for determining
whether the item applies to your agency, and where to find more detailed guidance on the item.
25.5

What do I include in the budget request to OMB?

You should include the information described below. In addition, your OMB representative may require
you to include other materials (for example, information about your budget request by account and Budget
Enforcement Act (BEA) category).
TABLE 1: CONTENTS OF THE BUDGET REQUEST1
If your agency is subject to
Executive Branch Review and...

Then include this...

See section or link…

Justification materials

51

Has motor vehicles

Motor vehicle fleet report
(Due August 28, 2020, initial agency
input)

Instructions

Obligates more than $5 million annually
for rental payments to GSA or others

Space budget justification
(Due with agency budget submission)

54

Has credit liquidating accounts with
unobligated balances that carry over into
the current year

Justification of unobligated balances in
liquidating accounts

51.14, 185.3(l)

Has geospatial data investments $100,000
or greater

Information on geospatial data
investments2
(Due within 90 days of enactment of an
agency's appropriations bill)

Instructions

Has technology transfers

Information on technology transfers
(Due January 31, 2021)

Instructions

Subject to GPRA requirements

Performance budget

51.7, 200

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SECTION 25—SUMMARY OF REQUIREMENTS

TABLE 1: CONTENTS OF THE BUDGET REQUEST1
If your agency is subject to
Executive Branch Review and...

Then include this...

See section or link…

Is requesting funds for information
technology

General guidance on IT budget
submissions, including the IT Portfolio
Summary and IT Portfolio Detail

55.6

Is requesting funds for non-information
technology (IT) capital assets (other than
aircraft)

Business Case for Non-IT Capital
Acquisitions2

Instructions

Is requesting funds for acquisition and
maintenance of aircraft

Business Case for Acquisition and
Maintenance of Aircraft2

Instructions

Is proposing any discretionary
administrative actions that would increase
mandatory spending

Information on planned administrative
actions

OMB Memorandum
M-20-06, 31.3

Provides major formula grants to State or
local governments

State-by-State data and other information
(due after passback)

Instructions

Materials are due September 14, 2020, unless otherwise specified. Requirements do not apply to agencies not subject
to Executive Branch review (see section 25.1).
2
If final decisions require changes to this information, revised materials must be submitted.
1

25.6

How is MAX A-11 DE used to produce the Appendix?

(a)

Overview

After the President has considered the estimates and made his decisions, you will be notified. You submit
information after passback through the PB20xx President’s Budget, PA20xx Budget Appendix
Appropriation Language, PN20xx Budget Appendix Narrative exercises in MAX A-11 DE, as explained in
more detail in sections 79-86 and 95.
If the decisions affect other budget accounts (such as the amount of transfers), you need to coordinate these
changes with whomever is responsible for the budget submission of those other accounts.
When you are informed of the President's decisions, your agency head will determine the best and most
appropriate distribution of amounts that have been left flexible. This Circular does not address the process
by which you appeal passback decisions. We issue separate guidance on the appeals process at the time of
passback.
(b)

Timing

The core information in the PY column must be completed by mid-November (see Key Dates). In midearly November OMB issues detailed guidance and deadlines for completing all schedules. These deadlines
are based on the very tight schedule that OMB must maintain in order to transmit the budget in a timely
manner. In order to meet the deadlines, you must begin providing the required information based on
passback decisions. Do not wait until you have resolved appeals. Appeals generally affect very little of
the information you submit, and you will have an opportunity to change the information as necessary to
reflect the appeal resolution. Unless your OMB representative agrees, do not submit information that

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SECTION 25—SUMMARY OF REQUIREMENTS

assumes an appeal resolution different from passback. When an appeal results in changes to passback
decisions, the changes often differ from the agency proposal.
(c)

MAX A-11 DE data

As an agency, you may be required to submit data into MAX A-11 DE through the PB20xx President’s
Budget exercise for each applicable budget account. Below is a table where we indicate the schedule or
schedules involved and tell you where to find guidance on the requirement.

TABLE 2: MAX A-11 DE DATA 1,2

If your agency has…

Then submit for each
applicable budget
account…

Schedule…

See section…

Estimates of budget authority
and outlays
Character classification data,
including R&D data
Program and financing
schedules3

X

81, 82

C

84

X

82

Obligations

Object classification
schedules

O

83

Employment

Employment summary

Q

85.6

Receipt accounts

Receipt estimates

K and R

81.3(b)

Credit liquidating or financing accounts;
or non-credit revolving funds that
conduct business-type activities (as
determined by OMB), including GSEs

Balance sheet

F

86.1

Appropriations language requests

Budget year appropriations
requests in thousands of
dollars

T

86.2

Major trust funds and certain other
accounts (as determined by OMB)

Status of funds

J

86.3

Special or trust fund receipts

Special and trust fund
receipts

N

86.4

Credit programs

Federal credit data

G, H, U, and Y

185

Budget authority and outlays

Including agencies not subject to Executive Branch review. GSEs submit data for schedules F, G, and H only.
Federal Reserve Board submits data for schedules A, P, and O only.
2
Information required for schedules A, S, and P will be reported in a single worksheet (schedule X).
3
Schedule P also required for accounts with obligated or unobligated balances.
1

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SECTION 25—SUMMARY OF REQUIREMENTS

(d)

Print materials

As an agency, you may be required to submit data into MAX A-11 DE through the PA20xx Budget
Appendix Appropriation Language and PN20xx Budget Appendix Narrative exercises for the following
print materials that are printed in the Budget Appendix:



Appropriations language. You must submit language for each account for which appropriations or
limitation language was enacted in the CY or is proposed in the CY or BY, including supplemental
appropriations requests. You must also submit any general provisions that pertain to you (see
section 95).



Narrative statements, footnotes, and tables. You must provide a narrative statement for each
account with activity in the current or budget year and separate statements for supplemental requests,
rescission proposals, and items proposed for later transmittal. You may be required to provide tables
and footnotes that are not generated by MAX A-11 DE under certain circumstances (see section 95).

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL REQUIREMENTS FOR BUDGET
ESTIMATES
Table of Contents
31.1
31.2
31.3
31.4
31.5
31.6
31.7
31.8
31.9
31.10
31.11
31.12
31.13
31.14
31.15
31.16

Basic policies and assumptions
Advance appropriations
Administrative PAYGO
Equal opportunity
Full funding
Government perquisites
Multi-year appropriations
Management improvement initiatives and policies
Construction, leases of capital assets, and acquisition of real property
Hospital costs
Advisory committees and interagency groups
Radio spectrum-dependent communications-electronics systems
Spectrum relocation fund
Historically Black Colleges and Universities
Controlled Unclassified Information
Additional policies and requirements
Summary of Changes

Includes enterprise risk management as a basis for budget proposals (section 31.1) and as a
management improvement initiative (section 31.8).
Addresses IT supply chain risk management and updates guidance for managing Government
records (section 31.8).
Adds that if agencies identify additional spectrum relocations costs not included in their original
spend plans, OMB and the National Telecommunications and Information Administration should
be notified (section 31.13).
Reflects recent Controlled Unclassified Information guidance (section 31.15).
Ensures acquisitions are compliant with the Secure Technology Act of 2018 (section 31.16).
Clarifies that payments for water and sewer to District of Columbia are coordinated with
Department of the Treasury (section 31.16).

31.1

Basic policies and assumptions

(a)

What should be the basis for my proposals?

Your proposals should result from a comprehensive system that integrates analysis, performance
management and strategic planning, evaluation, enterprise risk management, and budgeting and
appropriately incorporates the analyses and assessments resulting from the agency's annual strategic
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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

reviews (see section 260 for more on strategic reviews). In developing the estimates, consider the effect
that demographic, economic, or other changes can have on program levels beyond the budget year. Be
prepared to discuss the impact that program levels and changes in methods of program delivery, including
advances in technology, will have on program operations and administration. Also consider the appropriate
roles for Federal, State, and local governments, as well as the private sector, in conducting the covered
activities.
(b)

What is the scope of the policy estimates?
(1) Presidential policy estimates for CY and BY.
(i) Regular annual estimates. Your regular annual estimates must reflect all requirements
anticipated at the time of budget submission and should cover:






Continuing activities, including those that must be reauthorized for the budget year;
Authorized activities that are proposed for the budget year;
Amounts necessary to meet specific financial liabilities imposed by law; and
Decreases for activities proposed for termination or reduction.

(ii) Supplemental proposals. You should make every effort to conduct your programs within
the amounts appropriated for the current year and to postpone actions that require supplemental
appropriations. OMB will only consider supplemental requests that meet the criteria provided
in section 110.
(2) Presidential policy outyear estimates.
Policy estimates for the nine years following the budget year (BY+1 through BY+9) enable an
analysis of the long-term consequences of proposed program or tax policy initiatives. When you
develop outyear policy estimates, they should be consistent with the general policies and
information required for the budget year and indicate the degree to which specific policy decisions
made for the budget year or any subsequent year affect budget authority, outlay, and receipt outyear
levels. For mandatory estimates, take into consideration changes in spending trends, economic
assumptions, and other actions or events when you prepare estimates of budget authority, outlays,
and receipts for BY+1 through BY+9. For discretionary budget authority estimates, unless directed
otherwise, assume that MAX A-11 DE will generate the outyears using current inflation factors.
(c)

What economic assumptions should I use when I develop estimates?

All budget materials, including those for the outyear policy and baseline estimates, must be consistent with
the economic assumptions provided by OMB. The specific guidance below applies to outyear policy
estimates.
OMB policy permits consideration of price changes for goods and services as a factor in developing
estimates. However, this does not mean that you should automatically include an allowance for the full
rate of anticipated inflation in your request.
For mandatory programs, reflect the full inflation rate where such an allowance is required by law and there
has been no decision to propose less than required. For discretionary programs, you may include an
allowance for the full rate of anticipated inflation, an allowance for less than the full rate, or even no
allowance for inflation. In many cases, you must make trade-offs between budgeting increases for inflation
versus other increases for programmatic purposes. Unless OMB determines otherwise, you must prepare
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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

your budget requests to OMB within the budget planning guidance levels provided to you, regardless of the
effect of inflation.
Economic assumptions may be revised shortly before final budget decisions are made. These revisions will
not usually result in changes to the previous budget guidance on your agency totals.
See sections 32 and 85 for personnel assumptions and costs.
31.2

Advance appropriations

Do not request advance appropriations if the only purpose is to shift budget authority for a program that
would normally be provided in the budget year. For example, if you would normally request budget
authority in the budget year to cover a cohort of obligations for a grant program, even though some of the
obligations will not be incurred until the following fiscal year, you may not request an advance
appropriation to cover the obligations expected to be incurred in the following fiscal year.
31.3

Administrative PAYGO

Administrative PAYGO is a budget neutrality requirement for executive branch discretionary
administrative actions affecting net mandatory spending. This requirement is established in Executive
Order 13893 Increasing Government Accountability for Administrative Actions by Reinvigorating
Administrative PAYGO and additional implementation guidance is available to agencies in OMB
Memorandum M-20-06 and Budget Procedures Memorandum 986.
E.O 13893 requires agencies to submit proposed administrative actions to OMB for Administrative
PAYGO review. In addition, you are required to include with your budget submission a list of all planned
or anticipated administrative actions that would increase mandatory spending (see section 25.5).
31.4

Equal opportunity

Your estimates should reflect the Administration's commitment to programs designed to ensure or promote
equal opportunity regardless of race, color, religion, national origin, sex (including pregnancy and gender
identity), disability, age, sexual orientation, genetic information, or any other non-merit-based factor. These
activities include the following: implementation of statutes or regulations requiring fair housing;
nondiscrimination in federally assisted or conducted programs; equal credit opportunity; full voting rights;
civil and Constitutional rights; equal employment opportunity (including nondiscrimination by Federal
agencies); and efforts to increase Federal contracting and subcontracting opportunities for minorities,
women, and disadvantaged entrepreneurs.
31.5

Full funding

Requests for acquisition of capital assets must propose full funding to cover the full costs of the project or
a useful segment of the project, consistent with the policy stated in the Capital Programming Guide.
Specifically, requests for procurement programs must provide for full funding of the entire cost. In addition,
requests for construction programs must provide for full funding of the complete cost of construction. You
should not submit estimates for construction funds for major construction projects unless planning will
reach a point by the end of the current year that will ensure that a contract for construction could be awarded
during the budget year. Remember that Administration policy and the Antideficiency Act require you to
have sufficient budget authority or other budgetary resources to cover the full amount of unconditional
obligations under any contract. Additionally, agencies must comply with the Recording Statute (31 U.S.C.
1501).
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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

For policies related to leases of capital assets and lease-purchases, see section 31.9 and Appendix B. For
guidance on budget submissions for capital asset acquisitions, see section 51.19. For guidance on principles
and techniques of planning, budgeting, procurement, and management of capital assets, see the supplement
to this Circular, the Capital Programming Guide.
31.6

Government perquisites

Your estimates should reflect Administration policy to limit the use of Government vehicles, Government
aircraft, travel, executive dining facilities, conferences, real property, and fleet management in accordance
with Bulletin No. 93-11 "Fiscal Responsibility and Reducing Perquisites."
31.7

Multi-year appropriations

Consider whether it is appropriate to request appropriations with multi-year availability, particularly for
buildings, equipment, and other types of fixed capital assets, including major computer and
telecommunications systems, with long acquisition cycles. Where multi-year appropriations requests are
appropriate, you should match the period of availability to the expected length of the acquisition cycle.
31.8

Management improvement initiatives and policies

Your estimates should reflect your efforts and planned action to strengthen management and improve
program performance and service delivery. Part 6 of this Circular, The Federal Performance Framework
for Improving Program and Service Delivery, provides an integrated and coordinated policy framework for
key management initiatives and functions that support organizational and program performance and
management efforts in agencies. In addition to the Federal Performance Framework guidance found in Part
6, guidance on specific areas is provided below.
•

Information technology capital planning and investment control. Agency estimates should reflect the
Administration's commitment to information technology investments that directly support agency
missions as identified through strategic information resources management planning as described in
sections 51 and 55.

•

Enterprise Risk Management (ERM). Agency estimates should leverage and incorporate risk
information from agency ERM programs, including risk profiles specified by OMB Circular No. A123, Management’s Responsibility for Enterprise Risk Management and Internal Control, and section
260 of Circular A-11 Part 6.

•

Open data and records management. Your estimates should reflect data sets that have been prioritized
through your agency's engagement with customers as specified in OMB Memorandum M-13-13 "Open
Data Policy – Managing Information as an Asset." Your estimates should also reflect work necessary
to meet the requirements of OMB Memorandum M-19-21 “Transition to Electronic Records,” OMB
Circular No. A-130, the E-Government Act, and OMB's guidance. Initiatives should create a customercentered electronic presence (maximizing the reuse of current assets) and advancing agency missions
as identified through strategic information resources management plans.

•

Security. Your estimates should reflect a comprehensive understanding of OMB security policies, such
as OMB Circular No. A-130, and National Institute of Standards and Technology (NIST) guidance,
including compliance with the Federal Information Security Modernization Act, and current year OMB
Guidance on Federal Information Security and Privacy Management Requirements, by:

 Reflecting the cost considerations used to calculate IT security costs (see section 51.19);
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REQUIREMENTS FOR BUDGET ESTIMATES

 Demonstrating that the costs of security controls are understood and are explicitly incorporated in
the life-cycle planning of the overall system, including the additional costs of employing standards
and guidance more stringent than those issued by NIST;

 Demonstrating how the agency ensures that risks are understood and continually assessed;
 Demonstrating how the agency ensures that the security controls are commensurate with the risk
and magnitude of harm;

 Identifying additional security controls for systems that promote or permit public access, other

externally accessible systems, and those that are interconnected with systems over which program
officials have little or no control; and

 Demonstrating how the agency ensures the effective use of security and privacy controls, as well
as authentication tools to protect privacy for those systems that promote or permit public access.

 Reflecting the cost considerations used to establish a supply chain risk management program per

the SECURE Technology Act, including the costs associated with addressing supply chain risk
management in IT and National Security Systems, down to the individual component level, as
appropriate. Agencies should estimate for the exclusion or removal of dangerous products
identified through legislation or by the Federal Acquisition Security Council.

•

Privacy. Your estimates should reflect the Administration's commitment to privacy and, consistent
with OMB Circular No. A-130, should include a description of your agency's privacy program and the
resources required to ensure compliance with applicable privacy requirements, develop and evaluate
privacy policy, and manage privacy risks. At a minimum, your estimate should:

 Demonstrate that your agency is aware of applicable privacy requirements and has fully assessed
the cost to the agency for ensuring compliance with those requirements and managing privacy risks;

 Reflect the consideration of your agency's inventory of information systems that create, collect,
use, process, store, maintain, disseminate, disclose, or dispose of personally identifiable
information; and

 Reflect the consideration of your privacy continuous monitory strategy and the resources and

associated costs required to ensure that privacy controls are effectively monitored on an ongoing
basis at an assessment frequency sufficient to ensure compliance with applicable privacy
requirements and to manage privacy risks.

•

Improper Payments. Your estimates should reflect anticipated reductions in improper payments as
reported in the Performance and Accountability Report pursuant to the Improper Payments Information
Act of 2002, as amended by the Improper Payments Elimination and Recovery Act of 2010 (IPERA)
and the Improper Payments Elimination and Recovery Improvement Act of 2012 (IPERIA).

•

Systems Modernization Projects. Implementation or planning activities for areas in which there is a
pre-designated/designated Quality Service Management Office should reflect plans to achieve
compliance with OMB Memorandum M-19-26, “Centralized Mission Support Capabilities for the
Federal Government” and other guidance as appropriate including, M-10-26, "Immediate Review of
Financial Systems IT Projects," Appendix D to OMB Circular No. A-123, "Compliance with the

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

Federal Financial Management Improvement Act of 1996," and use data from readiness assessments
for such planning activities.
•

Other contributions. Your estimates should reflect the required contributions to E-Gov line of business
and other shared service operations.
Contribution information is posted in the
E-Gov Funding Tool.

31.9

Construction, leases of capital assets, and acquisition of real property

Agencies are required to submit certain types of leases and other unique, non-routine financing proposals
to OMB for review of the scoring impact. See Appendix B for specific requirements.
(a)

Construction of Federal facilities

If you are proposing construction of Federal facilities, you must:
•

Comply with Executive Order 12088 for pollution control standards;

•

Include the amounts required to ensure that existing facilities provide safe and healthful workplaces
for Federal employees consistent with the standards promulgated under section 19 of the
Occupational Safety and Health Act of 1970, the provisions of Executive Order 12196, and the
related Safety and Health Provisions for Federal Employees of the Secretary of Labor (29 CFR,
Chapter XVII, Part 1960);

•

Comply with requirements of the Architectural Barriers Act of 1968 to eliminate structural barriers
impeding the mobility of individuals with disabilities;

•

Have consulted with and reviewed the General Services Administration (GSA) inventory of Federal
facilities and indicate the reasons you want to acquire new space instead of using existing Federal
space, according to the GSA inventory;

•

Comply with Executive Orders 11988 and 11990 if you are proposing to use sites located in
floodplains or wetlands; and

•

Comply with any applicable requirements of Executive Order 13834 Regarding Efficient Federal
Operations. Buildings that meet green building certification requirements are to be reported
annually in the Federal Real Property Profile, which captures information on Federal real property.
Agency users can access general information about the Federal Real Property Profile at
http://www.gsa.gov/portal/content/104199.

In addition to the requirements above, if you are requesting funds in support of capital facilities projects,
including new construction, full and partial building renovation/modernization, or facility investments that
meet the agency's capital threshold, you must provide the following information upon request by your OMB
program examiner:
•

Documentation supporting compliance with the Capital Programming Guide and section 55, and
the agency's Capital Planning and Investment Control (CPIC) process.

•

Life Cycle Cost Analysis consistent with OMB Circular No. A–94.

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•

Housing Plan indicating at a minimum the FTE to be housed and the types of facility space and
associated square footage for each type, and the utilization rate for all space and if applicable, office
space as a subset of all space.

•

Environmental/Energy Efficiency Analyses, including current and future consumption estimates
for renovation/modernization.

•

Any additional documentation requested by the OMB program examiner.

(b)

Construction of federally-owned housing

If you are proposing to construct federally-owned housing, make sure you:
•

Do not include estimated funding for construction of housing for civilian employees, except where
necessary to maintain continuity and efficiency of service and where private capital cannot be
found; and

•

Meet the requirements in OMB Circular No. A–45 for service or protection, or lack of available
housing.

(c)

Construction in the District of Columbia

You must consult the Commission of Fine Arts regarding plans for the construction of buildings and other
structures in the District of Columbia that may affect in any important way the appearance of the city, and
other questions involving artistic considerations with which the Federal Government is concerned.
(d)

Acquisition of land in the National Capital Area

You must consult with the National Capital Planning Commission in advance regarding proposed
developments and projects or commitments for the acquisition of land in the National Capital area, in
accordance with 40 U.S.C. 8723(a) (see http://www.ncpc.gov).
(e)

Leasing capital assets

If you propose to lease capital assets rather than purchase them, you should check the requirements in OMB
Circular No. A–94. For additional information on the budgetary treatment of leases, see Appendix B.
Occupancy Agreements entered into with the GSA are not lease agreements.
(f)

Real property acquisition

If you plan to acquire real property, you must:
•

Include estimates consistent with the policies of Executive Orders 13327 and 13834 in your budget
submission; and

•

Make sure that estimates for acquisition of real property under contract are consistent with
obligations reported in object class 32 (see section 83.7).

31.10

Hospital costs

If you are developing estimates for hospital costs:
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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

•

Use data based on the use of resources allocated by diagnosis-related groups and compare these
data with payment rates of other payers using similar groupings;

•

Indicate whether or not capital and depreciation costs are contained, and describe the cost allocation
method underlying the data; and

•

Identify the amount of reimbursement collected from third parties and Federal agencies if you
provide hospital care on a reimbursable basis.

If you provide estimates for inpatient care facilities and medical care services, make sure they are consistent
with Executive Order 12372.
31.11

Advisory committees and interagency groups

If you have advisory committees and interagency groups:
•

Reflect the results of the committee reviews required by Executive Order 12838, which requires
agencies to reduce the number and cost of non-statutory advisory committees;

•

Use the ceilings established by OMB Circular No. A–135; and

•

Separately identify the costs of advisory committees established by statute that you are proposing
for termination.

You are prohibited from financing interagency groups (including boards (except Federal Executive Boards),
commissions, councils, committees, and similar groups) by contributions from member agencies'
appropriations by a Government-wide general provision unless such financing is specifically authorized by
statute. Therefore, you must propose financing for such groups in the budget in one of the following forms:
•

Appropriations specifically for the interagency group.

•

Specific language authorizing interagency funding.

31.12

Radio spectrum-dependent communications-electronics systems

The value of radio spectrum required for radio spectrum-dependent communications-electronics systems
should be considered, in economic analyses of alternative systems/solutions. 1 In some cases, greater
investments in systems could enhance Federal spectrum efficiency (e.g., purchase of more expensive radios
that use less bandwidth); in other cases, the desired service could be met through other forms of supply
(e.g., private wireless services or use of land lines). Therefore, to identify solutions that have the highest
net benefits, agencies should consider greater investment to increase spectrum efficiency along with cost
minimizing strategies. To this end, section 6411 of the Middle Class Tax Relief and Job Creation Act

OMB Circular No. A–11 reflects language recommended by the Commerce Spectrum Management Advisory
Committee, pursuant to section 6411 of the Middle Class Tax Relief and Job Creation Act of 2012.

1

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REQUIREMENTS FOR BUDGET ESTIMATES

directed that A–11 be updated with sections (a) and (c). Subsection (b) provides a methodology for
determining a baseline to evaluate improvements in spectrum efficiency.
(a) Guidance for Determining Value of Spectrum-Dependent Assets
To ensure the Federal Government demonstrates proper stewardship of the spectrum resource in its
procurement decisions, and thus yield improvements in overall Federal spectrum management and use,
agencies must include in the development of their budget justifications for procurement of major radio
spectrum-dependent communications-electronics systems consideration of the economic value of the
spectrum being used. 2 The extent of economic and budget analysis required will depend upon the nature
and value of the systems and spectrum involved, and agencies should work with their OMB contacts to
ensure a proper level of analysis is conducted. 3
To demonstrate consideration of the value of the relevant spectrum, agencies should indicate whether the
system procured was the most spectrum "efficient" solution among those qualified bids (i.e., that met
specified mission/operational requirements); if an agency is unable to so indicate, then the agency should
indicate the investment difference between the solution chosen and the more spectrum "efficient" qualified
solution. To further advance Federal stewardship of the spectrum resource, agencies should also include
the following in their budget justifications for procurement of major radio spectrum-dependent
communications-electronics systems:
•

In a Request for Proposal (RFP) 4 to procure the system, the requirement that respondents address
spectrum "efficiency" factors (e.g., greater adjacent band compatibility, less use of bandwidth, etc.)
and assess trade-offs between investment in equipment and spectrum requirements.

•

Whether the system will share spectrum with other Federal or non-Federal systems/operations and,
if so, the nature and extent of the sharing relationship.

•

When proposing a new system, whether using an existing or alternative Federal system to meet the
capability requirement is possible, or whether using capabilities of similar Federal users has been
considered.

•

When replacing systems, what improvements in spectrum "efficiency" and "effectiveness" exist
compared to the prior system.

•

Certification of consideration of non-spectrum dependent or commercial alternatives to meet
mission/operational requirements.

Agencies should work with their OMB contacts to identify the new and/or existing systems that will use the A–11
methodology to determine the economic value of spectrum use. Agencies should give priority to systems that
operate or plan to operate in frequencies below 3 Gigahertz that have been identified by the National
Telecommunications and Information Administration for potential repurposing to commercial use and those that
have primary status within a particular band.
3 As a starting point, agencies should estimate the economic value of spectrum utilized by a system using the
methodology included in subsection (b).
4 Any efficiency factors included in RFP respondents' proposal that are selected should also be included as terms of
the final contracts.
2

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

Spectrum should be considered to have value and be included, to the extent practical, in economic analyses
of alternative systems/solutions. In some cases, greater investments in systems could enhance Federal
system spectrum efficiency (e.g., purchase of radios that use less bandwidth); in other cases, the desired
service can be met with other forms of supply (e.g., private wireless services or use of land lines). In addition
to considering cost minimizing strategies, agencies are encouraged to consider whether the investment
would provide net benefits.
(b) Methodology for Determining a Baseline to Evaluate Improvements in Efficiency
The purpose of this section is to provide a methodology to evaluate relative spectrum efficiency when
considering alternatives for procuring systems, as called for by subsection (a), or when evaluating spectrum
usage generally. The methodology does not attempt to measure or judge the overall benefits of a Federal
activity that utilizes spectrum-dependent systems to achieve mission functions nor does it attempt to
establish a dollar value or auction price. Instead, the method outlined in this section provides agencies a
way to evaluate improvements in spectrum efficiency in implementing their required and essential
activities. Also, agencies may develop alternative methods for measuring spectrum efficiency and submit
them to OMB for approval.
One method for determining spectrum efficiency when assessing procurement of Federal systems is to
develop a baseline that measures: 1) the technical characteristics of the frequency used by the system, 2)
the population of an area where spectrum is utilized, 3) the size of the spectrum frequency band or bands
used, and 4) the percentage of overall spectrum capacity utilized within that band or bands. The following
method can be used to determine a score in these terms that agencies may use in their procurement processes
and budget documents as required in subsection (a) 5:
1. Determine a weighting factor to assign to frequency used. Agencies should use Table 1 to
assign a weighting factor to the frequency utilized by the system.

Subsection (a) reflects language recommended by the Commerce Spectrum Management Advisory Committee,
which is being included in A–11 pursuant to section 6411 of the Middle Class Tax Relief and Job Creation Act of
2012.

5

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Table 1: Example Frequency Weighting Factors
Frequency (MHz)
Weighting Factors
0-500
0.05
500-2999
1.00
3000-5999
0.50
6000 and above
0.10
2. Estimate population impacted by Federal use. Agencies should estimate the U.S. population in
the service area where the Federal system will be used. Agencies should use U.S. Census Bureau
population information by metropolitan statistical area (MSA) or other relevant designation for
non-metropolitan areas to develop estimates. Systems that operate partially in the U.S. should only
count the U.S. population impacted. For example, a system that only operates in Denver and does
not utilize spectrum outside of the Denver MSA, should only use the population information for
the Denver MSA in estimating population affected. Conversely, agencies should use population
information for the entire country, if a system is assigned or utilizes spectrum nationwide.
3. Estimate percentage of the spectrum frequency band used by a Federal system. Agencies
should identify the percentage of bandwidth utilized by a Federal system. This percentage should
include the total amount of bandwidth needed to operate the system in terms of megahertz divided
by the total available spectrum (in megahertz) available for the system, regardless of whether that
spectrum is necessary to support transmitting or receiving equipment. If more than one band will
be used, the percentage should include the total amount of bandwidth needed in each band, divided
by the total available spectrum across all bands used. To the extent possible this calculation should
include necessary guard bands.
4. Estimate percentage of overall spectrum capacity utilized. Within those spectrum bands used
by a Federal system, agencies should identify the percentage of overall spectrum capacity utilized.
This may be done by estimating the average percentage of time in a day when the Federal system
is expected to operate, by estimating the average percentage of the total data capacity within that
band the Federal system is expected to use, or both. For each frequency assignment agencies are
required to provide estimated time of use based on the guidance provided in Table 2.
Table 2: Guidance on Time of Use
Frequency of Actual Use

Percentage of Time Used per Day

Constant or nearly constant
Regular/Frequent
Intermittent
Sporadic/occasional

50 to 100
10 to 50
1 to 10
Less than 1

5. Multiply the frequency weighting factor by population, frequency bandwidth, and utilization.
To calculate the baseline to evaluate spectrum efficiency improvements, multiply together the
preceding four factors. The product provides a baseline that can be used to evaluate the extent of
efficiency gains, as discussed in subsection (a). When comparing to systems with the same
capability, a higher weighting would be considered less efficient.

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

(c) Spectrum Certification
You must obtain a certification by the National Telecommunications and Information Administration
(NTIA) of the Department of Commerce, or your agency as designated by NTIA, that the radio frequencies
required can be made available before you submit estimates for the development or procurement of major
radio spectrum-dependent communication-electronics systems. The NTIA, which is responsible for
assigning spectrum to Federal users, may also review these analyses, during the assignment process. 6
31.13

Spectrum Relocation Fund

Relocation or modification of systems subject to Commercial Spectrum Enhancement Act. For agencies
that are affected by the reallocation of certain frequencies from Federal to commercial use, the Commercial
Spectrum Enhancement Act (CSEA, P.L. 108–494, as amended by P.L. 112-96) streamlines the process for
funding the relocation or modification of systems and, for certain reallocations after February 2012, for
funding spectrum sharing (as well as relocation). Auction receipts from the sale of eligible frequencies will
be deposited into the Spectrum Relocation Fund (SRF), unless otherwise directed by statute, and these
funds will be used to facilitate Federal agencies' relocation or sharing.
The Federal Communications Commission (FCC) concluded an auction in January 2015 for licenses in the
1695-1710 MHz and 1755–1780 MHz bands, which are eligible frequency bands under the CSEA, as
amended, along with the non-Federal 2155-2180 MHz band (collectively, the AWS-3 bands). Under the
amended CSEA, agency reimbursements from the SRF for these bands are proceeding in a similar manner
as occurred for previous eligible bands, with two main changes. First, agencies may recover for certain
pre-auction costs, including through pre-auction transfers, if identified in the agency's transition plan.
Agencies' requests for AWS-3 pre-auction funds were submitted to the Congress in September 2014, and
agencies became eligible for transfers from the SRF for pre-auction costs in October 2014. Second,
agencies may recover costs for spectrum sharing, in addition to relocating or modifying systems.
Spectrum relocation funds have no-year authority, though agencies are expected to adhere to the timeframes
approved by OMB. In accordance with section 120, these funds must be apportioned at least annually prior
to obligation, unless specifically exempted. Agencies that receive funds from the SRF will report their
expenditures to OMB, concurrent with input into an annual report to the Congress to be submitted by the
National Telecommunications and Information Administration (NTIA) of the Department of Commerce.
Further guidance will be forthcoming on reporting requirements.
If potential cost over-runs or delays become apparent in any spectrum relocation project or if agencies
identify additional relocation costs not included in their original spend plans, OMB and NTIA should be
notified in order to facilitate further review. Under the terms of the CSEA, agencies may receive more than
one transfer from the SRF, subject to prior review and approval by OMB, in consultation with NTIA. If
the subsequent transfer or transfers exceed 10 percent of the original transfer, OMB will notify Congress
and the Government Accountability Office, in accordance with the requirements of the CSEA. If
transferred amounts exceed actual relocation costs, excess amounts will be returned to the SRF immediately
after NTIA has notified the FCC that the agency's relocation is complete.

NTIA may review the economic analyses of alternative systems/solutions at any point in the NTIA authorization
processes.

6

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

As pertains to other frequency bands to which the CSEA applies, the FCC will notify NTIA at least 18
months prior to the auction of eligible frequencies. Upon such notification, CSEA relocation processes will
commence consistent with the Act, as with the above implementation.
31.14

Historically Black Colleges and Universities

As required by Executive Order 13532, which establishes the White House Initiative on Historically Black
Colleges and Universities (HBCUs), affected agencies and executive departments must produce an annual
plan that establishes clear goals for how the agency or department intends to increase the capacity of
HBCUs to effectively compete for grants and contracts and to encourage HBCUs to participate in Federal
programs.
31.15

Controlled Unclassified Information

Agency estimates should reflect consideration of Executive Order 13556, Controlled Unclassified
Information (CUI), and the policies issued by the National Archives and Records Administration (NARA),
32 CFR 2002, "Controlled Unclassified Information," and CUI Notice 2020-01, “CUI Program
Implementation Deadlines” (and any successor CUI notices on implementation). The Information Security
Oversight Office within NARA was designated as the Executive Agent to implement the CUI program that
will eventually replace all existing Sensitive-But-Unclassified (SBU) information handling regimes (e.g.,
“For Official Use Only,” etc.) across the Executive Branch.
Agency estimates should reflect:
•

The hiring of full-time employees and/or contractor support to implement and manage the CUI
Program at headquarters, regional locations, and within component agencies;

•

The development and deployment of automated marking tools that will ensure the uniform
application of CUI Markings as well as ensure the timely dissemination of CUI to authorized
recipients;

•

Development of internal policies to phase-in and transition to the CUI program;

•

The modification of agency incident reporting mechanisms and systems to include CUI categories
and requirements;

•

The modification and issuance of contracts and agreements to reflect the standards of the CUI
Program;

•

Development and implementation of training and awareness programs to inform affected
employees of their responsibilities when handling CUI basic and specified categories;

•

Assessment and any transition of information systems which handle or are used to process CUI to
the moderate confidentiality impact value;

•

Assessment and transition of physical environments as required for CUI;

•

Development of an internal agency CUI self-inspection program; and

•

Costs to align and integrate the agency’s Insider Threat Program with the agency’s CUI Program.

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

31.16

Additional policies and requirements

Develop your budget estimates consistent with the following laws, rules, and policies:
ADDITIONAL REQUIREMENTS
Type of program or expenditure

Policies and requirements

Activities covered by the Coastal Barrier Resources
Act

Do not include any new Federal expenditures or
financial assistance prohibited by the Coastal Barrier
Resources Act (Public Law 97–348).

Foreign currencies

Refer to guidelines in the Treasury Financial Manual
(Vol. 1, Part 2, chapter 3200 and Vol. 1, Part 4, chapter
9000) and the Department of Foreign Affairs Manual
(Volume 4, chapter 360).

Remedial environmental projects at Federal facilities

Follow the policies in Executive Orders 12088 and
13834.

Mail

Include sufficient amounts for official use of United
States mail, package delivery, and/or private carrier
service, including postage due. Assume maximum use
of available postage discounts.

Records storage

Include sufficient amounts for the costs of storing and
servicing temporary and inactive records.

Space and related requirements

Include payments for space, structures and facilities,
land, and building services provided by GSA and
others.

Systems acquisitions

Follow the guidance in the Capital Programming
Guide.
Ensure that electronic and information technology
acquisitions meet the requirements of section 508 of
the Rehabilitation Act of 1973 and allow individuals
with disabilities access to and use of data.
Ensure information technology acquisitions are in
compliance with the Secure Technology Act of 2018.

Travel

Minimize official travel. Reflect the allowances
authorized under the Federal Travel Regulations issued
by GSA or comparable regulations issued by the
Department of Defense for travel of military personnel
and by the Department of State for foreign service
personnel.

Tort claims

Do not include amounts for payment of tort claims
unless a substantial volume of claims is presented
regularly.

Water and sewer payments to the District of Columbia

Include amounts for payment for water and sewer
services. Payments are coordinated with the
Department of the Treasury.

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SECTION 31—POLICIES, LAWS, AND OTHER GENERAL
REQUIREMENTS FOR BUDGET ESTIMATES

Construction of nuclear reactors

Obtain a letter from the Department of Energy setting
forth its recommendations before submitting estimates.

Contractor claims

Include amounts for reimbursement of the claims and
judgment fund for the full amount paid from the fund
on behalf of the agency during the past year.

Subsidies for Medicare Part D eligible individuals for
qualified prescription drug coverage

Do not assume that agency prescription drug costs for
the agency's retirees and/or dependents will be reduced
by the Part D program. Federal entities will not receive
subsidies for Part D eligible individuals for qualified
prescription drug coverage through the Retiree Drug
Subsidy (RDS) and Federal entities will not
administer—or have a third party administer—a
Prescription Drug Plan or Medicare Advantage
Prescription Drug Plan for their retirees and/or their
dependents.
Administration policy is that Federal Government
entities should not receive the Medicare Part D drug
subsidies because this would result in the Medicare
Trust Fund cross-subsidizing other Federal programs.
The primary rationale for creating the Part D RDS was
to encourage employers and unions to continue to
provide prescription drug coverage to their Medicare
eligible retirees and their qualified dependents after the
implementation of the Part D Program. These
subsidies are not needed for Federal Government
entities because the Federal Government intends to
continue providing prescription drug coverage for its
retirees and their qualified dependents.

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS
Table of Contents
32.1
32.2
32.3
32.4
32.5
32.6

How should I estimate personnel compensation in my budget request?
How do I treat agency benefit payments under the Federal Employees’ Compensation Act?
How do I budget for Federal employee retirement costs?
How do I budget for unemployment compensation?
How do I budget for Uniformed Services health care?
Are there other places in Circular A–11 where I can find related guidance?
Summary of Changes

Provides guidance on provisional pay raise and awards estimates for the FY 2022 Budget (section
32.1).
Updates provisional FERS contribution rates for FY 2021 and FY 2022 and includes link to OPM
guidance where final contribution rates are published (section 32.3).

32.1

How should I estimate personnel compensation in my budget request?

Personnel compensation
(a) Pay scales. For the purpose of planning agency budget requests for the FY 2022 Budget, agencies
should include a provisional estimate of a one percent civilian pay raise for January 2022. Agencies should
consult with their OMB representative on the provisional estimate for the military pay raise for January
2022. In making their final estimates for the FY 2022 Budget, agencies should anticipate revising pay raise
amounts after the President makes a pay raise decision. Your OMB representative will provide additional
guidance during Budget season. The pay guidance above will apply to the statutory pay systems (General
Schedule, Foreign Service, and Veterans Health Administration), the Executive Schedule, the Senior
Executive Service (SES), and wage grade employees. You should be prepared to provide supporting detail
on calculating pay costs, including separate identification of the wage base reflected in the submission. For
compensation costs, you must explicitly justify any increases in average compensation for the budget year.
(b) Awards and recognition. In FY 2022 budget requests, agencies must provide the following information
on agency-wide salary and awards spending: (1) an estimate of FY 2021 salary spending, excluding salary
spending for Senior Executive Service (SES), Senior Level (SL), and Scientific or Professional (ST)
positions, (2) an estimate of FY 2021 awards spending as a percent of FY 2021 non-SES/SL/ST salary
spending, and (3) the amount requested for FY 2022 non-SES/SL/ST salary spending.
Further, agency budget requests must maintain awards spending, as a percent of non-SES/SL/ST salary
spending, from FY 2021 to FY 2022. Awards spending should be no less than one percentage point above
FY 2020 awards spending.
For example, if an agency estimates that awards spending in FY 2020 will equal 1.25 percent of FY 2020
non-SES/SL/ST salary spending, that agency must allocate an amount towards awards equal to no less than
2.25 percent of requested non-SES/SL/ST salary spending in FY 2022.
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Page 1 of Section 32

SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

Consistent with these directions, agency budget requests must clearly denote: (1) the amount allocated for
awards spending in FY 2022, and (2) the amount allocated for awards spending in FY 2022 as a percent of
requested FY 2022 non-SES/SL/ST salary spending.
Awards spending is defined as the sum of: (1) individual performance awards for non-SES/SL/ST
employees (Nature of Action 840) and, (2) individual contribution awards (e.g., special act awards) for nonSES/SL/ST employees (Nature of Action 849).
Agencies should be prepared to supply additional information on planned and actual expenditures upon
request by OMB. Consistent with forthcoming guidance, this increased level of awards spending will enable
agencies to strategically plan incentive awards, bonuses, relocation, recruitment, and retention allowances
toward rewarding high-performing employees and those with critical skill sets.
(c) Hourly rates. For all employees (as defined in 5 U.S.C. 5504(b)), use hourly rates of compensation
determined by dividing the annual rate of basic pay by 2,087, in accordance with section 15203(a) of the
Consolidated Omnibus Budget Reconciliation Act of 1985 (Public Law 99–272).
(d) Within-grade increases. Offset the net cost, if any, of within-grade salary increases (i.e., costs after
turnover, downgrades, and other grade or step reducing events are taken into account) by savings due to
greater productivity and efficiency.
(e) Vacancies. For vacancies expected to be filled in the budget year, use the entrance salary for the
vacancies involved.
(f) Savings in personnel compensation. Give full consideration to savings in personnel compensation due
to personnel reductions, delay in filling vacant positions, leave without pay, lag in recruitment for new
positions, filling vacancies at lower rates of pay, part-time employment, and grade reduction actions.
Identify terminal leave payments, including those for SES, as offsets against such savings.
(g) Positions above grade GS/GM–15. Reflect these positions, including SES, only to the extent that
positions have been authorized in those grades by OPM or other authority, or are specifically authorized in
substantive law.
(h) Executive selection and development programs. Include in your estimates provisions for reasonable
amounts for such programs, as required under Title IV of the Civil Service Reform Act of 1978 and by
implementing guidelines issued by the Office of Personnel Management.
(i) Premium pay and overtime. Fully justify increases over amounts for the preceding year for premium
pay. In preparing estimates for overtime, you should analyze the use of overtime to ensure that it is used
in a prudent and efficient manner; explore all reasonable alternatives to overtime (such as improved
scheduling); and ensure that adequate approval, monitoring, and audit procedures are in place to avoid
overtime abuses.
(j) Special rates for experts and consultants. Reflect these positions and rates only to the extent that they
are authorized per 5 U.S.C. 3109.
(k) Severance pay. Estimate severance pay at the amount needed for the fiscal year. However, obligations
will be incurred on a pay-period by pay-period basis, notwithstanding the fact that a liability arises at the
time of an employee's separation. Your estimates must include changes in severance pay and personnel
compensation that would occur upon any reduction in force.

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

(l) Physicians comparability allowance. Reflect in your estimates approved plans to pay physicians
comparability allowance under 5 U.S.C. 5948. Instructions for reporting on the physicians comparability
allowance program are issued separately.
(m) Bonuses and allowances. Reflect in your estimates approved agency plans for paying recruitment and
relocation bonuses and retention allowances. You should be prepared to supply information on planned
and actual expenditures upon request by OMB.
(n) Retirement costs. Reflect in your estimates the cost effects of changes in the distribution of employees
between the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System
(FERS). Note that FERS contributions have changed as described in section 32.3.
32.2

How do I treat agency benefit payments under the Federal Employees’ Compensation Act?

For accounts subject to appropriations action, include in your budget year estimates the amount billed by
the Office of Workers’ Compensation Programs of the Department of Labor for benefits paid on behalf of
employees of your agency in the past year under the Federal Employees’ Compensation Act.
For accounts not subject to appropriations action, you must pay the bill in the current year.
32.3

How do I budget for Federal employee retirement costs?

Agency contributions to the large retirement receipt accounts, including those managed by the Departments
of Defense, State, the Treasury, the Social Security Administration, and the Office of Personnel
Management, should reflect the effects of changes to the agency contribution rates for employee retirement
and of civilian and military pay raises using the provisional pay raise assumptions specified for these
accounts in section 32.1.
Contribution rates for CSRS employees remain unchanged.
Agencies may need to adjust estimates when final pay assumptions for the budget are released. This applies
to:
1. Governmental receipt accounts containing Federal employee contributions to Federal employee
retirement;
2. Offsetting receipt accounts (employer share, employee retirement) containing employing agency
contributions to Federal employee retirement and Federal agency share of Social Security and
Medicare payroll taxes; and
3. General fund contributions to Federal employee retirement.

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

FERS Contribution Rates

Agency FERS contribution rates that became effective beginning FY 2020 can be found in the Benefits
Administration Letter 19-305. The provisional FY 2021 and FY 2022 contribution rates are listed in the
tables below. Agencies should use these contribution rates in their FY 2022 budget requests.
Contribution rates, when finalized, will be published in OPM Benefits Administration Letters posted at
https://www.opm.gov/retirement-services/publications-forms/benefits-administration-letters/.
FERS Employees (other than RAE and FRAE)
FY 2021
Employing
Agency
Contribution

FY 2022
Employing
Agency
Contribution

FY 2022
Employee
Contribution

FY 2022
Normal Cost

Regular

17.3%

18.4%

0.8%

19.2%

Law Enforcement

35.8%

37.6%

1.3%

38.9%

Air Traffic Controller

35.7%

37.5%

1.3%

38.8%

Military Reserve
Technicians

20.1%

21.1%

0.8%

21.9%

CIA Special Overseas*

24.8%

26.2%

0.8%

27.0%

Members of
Congress**

23.1%

24.3%

1.3%

25.6%

Congressional Staff**

24.3%

25.8%

1.3%

27.1%

Capitol Police**

35.8%

37.6%

1.3%

38.9%

United States Postal Service and Postal Regulatory Commission
Postal Regular

15.7%

16.2%

0.8%

17.0%

Postal Law
Enforcement

35.8%

37.6%

1.3%

38.9%

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

FERS Revised Annuity Employees (FERS-RAE)
Contributions as a percent of pay
FY 2022
Employing
Agency
Contribution

FY 2022
Employee
Contribution

FY 2022
Normal Cost

Retirement Groups

FY 2021
Employing
Agency
Contribution

Regular - RAE

15.5%

16.6%

3.1%

19.7%

Law Enforcement RAE

34.0%

35.8%

3.6%

39.4%

Air Traffic Controller RAE

33.9%

35.8%

3.6%

39.4%

Military Reserve

18.2%

19.3%

3.1%

22.4%

CIA Special Overseas RAE*

23.1%

24.5%

3.1%

27.6%

Members of Congress RAE**

15.5%

16.6%

3.1%

19.7%

Congressional StaffRAE**

15.5%

16.6%

3.1%

19.7%

Capitol Police-RAE**

34.0%

35.8%

3.6%

39.4%

United States Postal Service and Postal Regulatory Commission
Postal Regular – RAE
Postal Law
Enforcement - RAE

13.8%

14.4%

3.1%

17.5%

34.0%

35.8%

3.6%

39.4%

FERS Further Revised Annuity Employees (FERS-FRAE)
Contributions as a percent of pay

Retirement
Groups

FY 2021
Employing
Agency
Contribution

FY 2022
Employing Agency
Contribution

FY 2022
Employee
Contribution

FY 2022
Normal Cost

Regular - FRAE

15.5%

16.6%

4.4%

19.9%

Law Enforcement FRAE

34.0%

35.8%

4.9%

39.6%

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

Air Traffic Controller
- FRAE

33.9%

35.8%

4.9%

39.5%

Military Reserve

18.2%

19.3%

4.4%

22.6%

CIA Special Overseas
- FRAE*

23.1%

24.5%

4.4%

27.8%

Members of Congress
- FRAE**

15.5%

16.6%

4.4%

19.9%

Congressional Staff FRAE**

15.5%

16.6%

4.4%

19.9%

Capitol PoliceFRAE**

34.0%

35.8%

4.9%

39.6%

United States Postal Service and Postal Regulatory Commission
Postal Regular –
FRAE

12.7%

13.4%

4.4%

17.8%

Postal Law
Enforcement FRAE

32.9%

34.7%

4.9%

39.6%

* Employees under section 303 of the CIA Act of 1964 for certain employees (when serving abroad).
** For information only.
32.4

How do I budget for unemployment compensation?

In general, you should not budget for the costs of unemployment compensation for former Federal civilian
and military personnel. The congressional intent is that such unemployment compensation be paid from
appropriations available to the employing agencies. The liable agencies must absorb these reimbursements
when they are required to be paid.
If you do not employ large numbers of temporary employees or other personnel expected to lead to
significant unemployment compensation claims, your estimates for the current and budget year will not
contain any special provisions for the costs of reimbursing the unemployment trust fund for such payments.
If you employ large numbers of temporary employees to meet part-year workload, you may request
approval from OMB to budget for unemployment compensation costs for your temporary employees. OMB
will consider such requests if you can demonstrate that you have a sound administrative control system for
unemployment compensation claims.
32.5



How do I budget for Uniformed Services health care?
For Uniformed Services post-retirement medical care. Post-retirement medical care for "Medicareeligible" retirees and their dependents/survivors was funded on an accrual basis beginning in FY
2003. Budget estimates must assume inclusion of all Medicare-eligible retirees and families.
Agencies must calculate the following estimates for their budget submission:

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SECTION 32—PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

 Accrual contribution to the Department of Defense Medicare-Eligible Retiree Health Care Fund.
 Estimate of the health care dollars to be expended for all retirees.



Accrual contribution to the Department of Defense Medicare-Eligible Retiree Health Care Fund.
To develop appropriate annual accrual contribution estimates, agencies must use the per-capita rates
set by the Department of Defense Medicare-Eligible Retiree Health Care Board of Actuaries. Every
summer, the Board sends a letter to the agencies promulgating the annual per-capita rates. Agencies
must multiply these rates by the estimated average number of current uniformed service personnel.
The resulting calculation is the accrual contribution, which should be budgeted in the agency’s
personnel account.



Estimate of the health care dollars to be expended for all retirees. Agencies must estimate
expenditures for retiree health care. (Separate estimates must be provided for Medicare-eligible
retirees and non-Medicare-eligible retirees). The Medicare-eligible estimates are needed to develop
the Trust Fund outlays for uniformed service health care and the non-Medicare eligible estimates to
be included in agency budgets. To prevent double counting Medicare-eligibles, each agency must
ensure that their health care account request does not include any amount for Medicare-eligible
retiree health care other than the accrual contribution amounts.

32.6

Are there other places in Circular A–11 where I can find related guidance?

Yes. Please see the table below for additional guidance on Federal employment.
Other Federal employment guidance and A–11 links

Section

When do I record obligations for Federal employment?

20.5(b)

How is civilian and military pay coded in my baseline (schedule S)?

81.2

What object class codes are used for employee compensation in the baseline?

83.7

What object classes are used to designate relocation expenses?

83.8

How are FTEs computed?

85.5

How do I complete the employment summary (schedule Q)?

85.6

What employment plans should my agency make prior to a funding hiatus?

124.2

Should my agency furlough employees during a hiatus in appropriations?

124.3

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SECTION 51—BASIC JUSTIFICATION MATERIALS

SECTION 51—BASIC JUSTIFICATION MATERIALS
Table of Contents
51.1
51.2
51.3
51.4
51.5
51.6
51.7
51.8
51.9
51.10
51.11
51.12
51.13
51.14
51.15
51.16
51.17
51.18
51.19
51.20
51.21

General requirements
Requirements for program justification
IT Capital Planning and Investment Control Milestones
Relationship of justification to account structure
Agency restructuring or work process redesign
Information on grant programs and infrastructure investment
Performance goals, measures, and indicators
Other analytical information
Evidence and evaluation
Explanations relating to supplemental appropriations requests
Taxes and tax expenditures
Major changes in receipts estimates
User charges
Unobligated balances in liquidating accounts
Direct loan and loan guarantee programs
Information on funding for Inspectors General
Information on agency's tribal consultation process
Radio spectrum-dependent communications-electronics systems
Budgeting for the acquisition of capital assets
Requests for increases to reception and representation allowances
Analysis of Spending Priorities for Low-Value Programs
Summary of Changes

Removes the Information Technology (IT) Resource Statement requirement for agencies (sections
51.3 and 51.4).
Simplifies requirements for providing updates on agency progress in implementing the Foundations
for Evidence-Based Policymaking Act of 2018 (section 51.9).
Adds new language instructing agencies to look for opportunities to redirect resources from lower
priority activities to higher priority activities and to eliminate unnecessary spending (section 51.21).

51.1

General requirements

Your initial budget submission to OMB (due in September) should begin with a summary statement from
the head of your agency and include:



The broad policies and strategies proposed and the total amounts of discretionary and mandatory
budgetary resources requested;



The relationship of the policies, strategies, and resources requested to the planning guidance for
budgetary resources provided by OMB;

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SECTION 51—BASIC JUSTIFICATION MATERIALS



Significant proposed differences, if any, from current Administration policies;



A thorough discussion of the evidence, both positive and negative, for major proposed policies.
This evidence includes evaluation results, program performance indicators and performance goals,
and other relevant data analytics and research studies;



Any significant proposals for changes in the current year budget and the relationship of such changes
to the budget year and outyear requests;



Any significant proposals or changes in spending patterns for the 5- to 10-year period beyond the
budget year and their relationship to outyear planning guidance and the policies proposed for the
current and budget year;



A separate submission that proposes and justifies (if your agency so determines) the need for
additional funding for individual programs in excess of the budget year guidance levels to meet the
President's priorities. This separate submission should also identify potential discretionary offsets
in lower priority programs within your agency's budget;



A separate submission of the Agency Reform Plan per OMB Memorandum M-17-22. Where
agency reform proposals have a budgetary or legislative impact, agencies should reflect those
impacts in their FY 2022 budget submission to OMB. Where agencies are proposing major changes
to account or organizational structures, agencies should discuss changes with their RMO prior to
submission; and



Significant changes in full-time equivalent (FTE) employment. Provide justification for changes in
relationship to projected workload, strategic planning initiatives, and reengineering efforts.

Other sections in this Circular that address budget justification materials include sections 25 through 54,
and sections 200-290. Budget submissions to OMB should be in the form of a performance plan to the
greatest extent possible. Section 230, 240 and 210 provide detailed instruction on developing and
submitting an updated agency strategic plan and performance plan as required by GPRA Modernization
Act of 2010.
51.2

Requirements for program justification

You must provide a written justification when you submit your budget. You should determine specific
informational requirements and timing of submissions in consultation with your OMB representative.
Where possible, you should include the full cost of a program, and you should align budget accounts and
program activity lines with programs or the components of the programs that contribute to a single strategic
objective.
Your request should be consistent with the funding levels included in policy guidance. If the request is not
consistent with policy guidance, you must provide a summary of what your budget request would be at the
policy guidance levels and the reasons why a budget request consistent with the guidance is not appropriate.
In addition, you may be asked by your OMB representative to identify and discuss the implications of other
funding levels.
Prepare your justification in concise, specific terms and cover all programs and activities of your agency.
Use tables, charts, and graphs in lieu of or to supplement text. Prepare materials in a manner designed to

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SECTION 51—BASIC JUSTIFICATION MATERIALS

provide all of the information that you and OMB have agreed is necessary for OMB to understand and
evaluate your agency's request and make its determinations.
Where programs are jointly administrated by or impact multiple agencies, information on shared program
budgets should be coordinated through OMB.
Your request should include any new appropriations language provisions or changes to complex
appropriations language, including general provisions. Any change to appropriations language with a
budgetary impact, including changes to general provisions, requires OMB approval. See section 95 for
additional information on appropriations language.
At the discretion of OMB, you should include the following information for legislative proposals:



Your estimates of the costs of implementing or administering proposed legislation.



The assumptions underlying your estimates, including new work years, program outputs, and costs
of inputs such as materials, contract costs or personnel costs. You should also include a discussion
of alternative implementation strategies considered (e.g., contracting out versus in-house), and a
discussion of any models used to develop your estimates.



The budget classification (mandatory or discretionary) of the costs of implementing and
administering the legislative proposal along with a written justification for your selection.



Productivity savings and/or offsets for these costs. You should also provide a discussion of the
methods and assumptions underlying your estimates for productivity savings and offsets.

You should also include the following:



A comparison of total program benefits and total program costs, using quantitative, objective data
to the maximum extent possible, as well as qualitative or judgmental material.



A comparison of the marginal benefits and the marginal costs associated with the additional funds
or reduced funding proposed.



Supporting information that takes into consideration agency and outside (e.g., think tanks, GAO,
CBO, universities, interest groups) program evaluations and related analytic studies, whether or not
they agree with the proposed policy.

At the discretion of your OMB representative, these requirements may be modified or alternative
justification materials specified. It should be emphasized that late decisions on proposed law provisions
for the budget will require flexibility in this process. Other materials may be requested by your OMB
representative.
51.3

IT Capital Planning and Investment Control Milestones

Agencies are no longer required to submit an IT Resources Statement as part of their agency budget
submission to OMB. Other IT related materials are required, as detailed in section 55, and submitted
according to the following IT Capital Planning and Investment Control Milestones:
•

August
o Draft Agency IT Investment Portfolio Summary submission

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SECTION 51—BASIC JUSTIFICATION MATERIALS

Verification that the required E-Gov/Line of Business (LoB) contribution levels are being
included in the agency's budget plans.
September
o Agency IT Portfolio Summary submission;
o Agency IT Portfolio Summary Details.
January
o Final Agency IT Portfolio Summary and IT Portfolio Summary Details based on the
President's Budget submissions.
June
o Optional Mid-Session Review submission
o

•
•
•

To the extent possible, you should align your budget accounts with programs, distinguishing among
components that contribute to different strategic objectives. This alignment should relate program
objectives (see section 240) and budget accounts or sub-accounts.
51.4

Relationship of justification to account structure

Where the major programs in your justification materials do not coincide with the budget account structure,
prepare a table to show the relationship. Arrange this table by program, with all relevant accounts and parts
of accounts listed, showing budgetary resources (usually budget authority) in millions of dollars and FTE.
Report programs that are mainly grants, contracts or other transfers of funds to entities other than your
agency, related salaries and expense accounts and parts of accounts, including allocations of overhead
amounts. Where it is helpful to explain the coverage of the table or the relationship among accounts, prepare
a short narrative to accompany the table. This requirement only applies to major programs and activities.
You should consult your OMB representative to ensure that you provide tables for appropriate activities
and that you avoid unnecessary paperwork.
51.5

Agency restructuring or work process redesign

You should identify restructuring or process reengineering activities resulting from proposed and current
investments in IT and other areas that yield budgetary savings. Indicate how these activities allow your
agency to utilize existing resources better while improving program management and service delivery.
51.6

Information on grant programs and infrastructure investment

Include copies of systematic economic analyses of expected benefits and costs completed in accordance
with Executive Order 12893.
51.7

Performance goals, measures, and indicators

Agency budget submissions for the FY 2022 Budget may be structured as the performance plan required
by the GPRA Modernization Act of 2010 (see also 31 U.S.C. § 1115). Therefore, you need not submit a
separate performance plan to comply with the Act. Your budget submission should cover all of your
agency's programs and should address all statutory requirements of the "annual performance plan" required
by the GPRA Modernization Act of 2010. Sections 240 and 210 contain detailed information on
performance plan requirements. Additional details on applicable public posting and notification
requirements are also included in section 22.

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SECTION 51—BASIC JUSTIFICATION MATERIALS

51.8

Other analytical information

Additional information may be required in budget justifications on the following:







Workload analyses;
Unit costs;
Productivity trends;
Enterprise Risk Management Profiles; and
Impact of capital investment proposals on productivity.

Use productivity measurement, unit costs, enterprise risk management, and organizational performance
standards to the maximum extent possible in justifying staffing and other requirements.
Include as a specific element in productivity improvement for activities of Federal staff the gains planned
or being realized from streamlining, including reduction of unnecessary overhead, creative use of
technology, and elimination of low priority tasks and programs.
You should also be prepared to provide information on the basis for distributing funds (e.g., formulas or
principles for allocation, matching, policies regarding the awarding of loans, grants, or contracts, etc.) and
data on resulting geographic distribution (e.g., by State, etc.), with identification of any issues.
51.9

Evidence and evaluation

Agencies should strengthen the use of evidence (defined in section 200.22) and data to drive better decisionmaking and more effectively deliver on mission. To further these efforts, agencies’ budget justifications
should be supported by credible evidence. Agencies are also required to submit an Evidence Submission as
part of their FY 2022 budget submissions. This submission is designed to provide OMB with required
updates on:
•

The agency’s progress in implementing the Foundations for Evidence-Based Policymaking Act of
2018 (Public Law 115-435), OMB Memorandum M-19-23, and OMB Memorandum M-20-12,
including development of an evaluation policy.

•

The agency’s progress in implementing monitoring and evaluation policies and practices aligned
with the guidelines issued in OMB Memorandum M-18-04, as required by the Foreign Aid
Transparency and Accountability Act of 2016, (as applicable.

51.10

Explanations relating to supplemental appropriations requests

If you request a supplemental, explain why the request was not included in the regular estimates for the
period concerned and the reasons why it is considered essential that the additional appropriation be granted
during the year. Submit proposals for offsets to be made elsewhere in your agency for both mandatory and
discretionary resources and indicate related FTE savings or requirements and appropriate financing
changes. Show the effect of requested supplementals in the appropriate portions of the justification material
for the program elements affected.
51.11

Taxes and tax expenditures

Reflect full and explicit consideration of the resources made available by the Federal Government through
tax expenditures and other tax incentives. Tax expenditures are attributable to provisions of the Federal
income tax laws that allow a special exclusion, exemption, or deduction from gross income or that provide
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SECTION 51—BASIC JUSTIFICATION MATERIALS

a special credit, rate of tax, or deferral of tax (2 U.S.C. 622). Tax expenditures include subsidies provided
through the income tax system.
You must consult with the Office of Tax Analysis, Department of the Treasury on all proposals for new
taxes or modifications of existing taxes whether or not the modification results in a tax expenditure. After
consulting with the Office of Tax Analysis submit a justification of the proposal to OMB. The justification
should include the views of the Office of Tax Analysis and address the following items:






The nature and extent of the problem addressed by the proposal.
The reason a subsidy is needed.
The non-tax alternatives.
The reason a tax change is preferable to the non-tax alternatives.

In addition, you should be prepared to submit justifications for continuing or reenacting existing taxes and
tax expenditures in the program areas for which you have primary responsibility. Such justifications will
contain the information described above.
In general, tax expenditures are subject to the same degree of performance reviews as spending and
regulatory programs. Tax expenditures often complement or substitute for agencies' spending or regulatory
programs that contribute to strategic objectives, and the resources and incentives provided through tax
expenditures can be substantial. Work with the Office of Tax Analysis, which has lead responsibility for
tax policy and analysis of tax expenditures, to develop data and methods to evaluate the effects of tax
expenditures that affect (or are directed at the same goals as) your programs. You should be prepared to
furnish, upon request, problem analyses, estimates of economic effects, and other materials that will provide
explicit quantitative information on the relationship of existing or proposed tax expenditures to proposed
budget expenditures.
51.12

Major changes in receipts estimates

Provide narrative explanations for major changes from one fiscal year to the next in the amounts of receipts
reported for any account, trends in receipt estimates for the related programs, and any other unusual
circumstances relating to the estimates.
Advise OMB of increases in amounts reported to the Treasury Department accounts 1435.00 (General fund
proprietary interest receipts, not otherwise classified) and 3220.00 (All other general fund proprietary
receipts) when you expect that the amounts collected from a single source will exceed $10 million in any
year or when legislation is proposed that will affect any receipts reported to those accounts.
Make your explanations of legislative proposals consistent with your legislative program and outyear policy
estimates. Cover the expected timing of enactment and the annual level of receipts anticipated.
51.13

User Charges

Your budget request should reflect the results of your biennial review of existing user charges and of the
potential for establishing user charges, as required by section 8 of OMB Circular No. A-25. If you propose
new user charges that require authorizing legislation, provide a clear explanation of the new user charge
and the legislation that will be required to authorize it. Include a detailed discussion of plans for achieving
enactment of the legislation and the administrative actions planned for collecting the charges if the
legislation is enacted. Assess the proposal's chances of enactment and explain why the President should
propose it in the Budget, taking into account the likely reaction to the proposal by the Congress and the
users. Describe the basis for your assessment in detail.

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Refer to OMB Circular No. A-25 for additional information and requirements regarding user charges. You
may also find GAO's Federal User Fees: A Design Guide useful.
51.14

Unobligated balances in liquidating accounts

All unobligated balances in liquidating accounts must be transferred to the general fund at the end of the
fiscal year unless an exemption has been granted by OMB. You must submit information justifying any
unobligated balances you expect to carry forward into the current year (see section 185.3(l)).
51.15

Direct loan and loan guarantee programs

Proposed changes to technical assumptions must be included with justification materials for all credit
programs unless another date is agreed upon by OMB. Required materials include any proposed changes
to technical assumptions, methodology, or source data underlying the credit subsidy cost estimate cash
flows, and justification for such changes. Consult with your OMB representative and refer to OMB Circular
A-129 regarding other requirements for direct loan and loan guarantee programs, including policy proposals
for new or existing programs (see section 185).
51.16

Information on funding for Inspectors General

If your agency is covered by the Inspector General Act of 1978, as amended (5 U.S.C. App.), your
justification materials must include the following information required by section 6(f) of the Act:
1. Information submitted by the Inspector General to the head of the agency under section 6(f)(1) of the
Act:



The budget estimate and request of the Inspector General to the head of the agency;



The portion of the budget amount requested by the Inspector General for training, including a
certification that the amount requested satisfies all training requirements for that fiscal year; and
The portion of the budget amount sought by the Inspector General as necessary to support the
Council of the Inspectors General on Integrity and Efficiency.



2. Information required to be submitted by the head of the agency under section 6(f)(2) of the Act:



An aggregate request by the head of the agency for the Office of Inspector General (OIG);



Amounts requested by the head of the agency for OIG training;



Amounts requested by the head of the agency for support of the Council of the Inspectors General
on Integrity and Efficiency; and



Any comments of the affected Inspector General with respect to the overall Inspector General
request by the head of the agency.

Prior to the submission of the President's Budget to the Congress, all of the above categories of predecisional deliberative information are subject to the confidentiality provisions of section 22.
The Act requires some of the above categories of information to be included in the President's Budget
submitted to the Congress. All of the other categories of information listed above continue to remain

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SECTION 51—BASIC JUSTIFICATION MATERIALS

subject to the confidentiality provisions of section 22 even after submission to the Congress of the
President's Budget.
51.17

Information on agency's tribal consultation process

Your agency's initial budget submission to OMB must include a description of the tribal consultation
process that the agency conducted related to budget development, and the input that was received. If the
agency has no programs with tribal implications, the section should indicate that no consultation is required.
Please confer with your agency lead on tribal consultation in developing an appropriate and effective
approach to consultation, in light of your agency's programs. This requirement is based on Executive Order
13175 (November 2000) and the Memorandum of November 5, 2009, directing agencies to develop plans
to implement the Executive Order.
51.18

Radio spectrum-dependent communications-electronics systems

Agencies must provide a narrative that: 1) states whether the system will share spectrum with other Federal
or non-Federal existing systems/operations and, if so, the nature and extent of the sharing relationship; 2)
states whether sharing of an existing Federal system to meet the capability requirement is possible, or
whether sharing capabilities of similar Federal users has been considered; 3) describes, compares, and
evaluates the spectrum efficiency and effectiveness for various alternatives considered utilizing the
methodology described in section 31.12, or another methodology developed by the agency and approved
by OMB; and 4) certifies consideration of non-spectrum dependent or commercial alternatives to meet
mission/operational requirements.
51.19

Budgeting for the acquisition of capital assets

(a)

Overview

The Government should have a high level of assurance that the funds dedicated to capital acquisitions
support the agency mission and provide value to the taxpayer. In addition, agencies should be able to justify
the acquisition and operation of an asset. The generation of a sound business case is a best practice for
providing that justification and assurance. A business case should include the rationale for the investment
and reference any supporting analysis.
The Capital Programming Guide provides guidance on the principles and techniques for effective capital
programming. Additionally, budget terms and definitions are included in Appendix J, "Principles of
Budgeting for Capital Asset Acquisitions." Other references related to capital assets are included in
Appendix K, "Selected OMB Guidance and Other References Regarding Capital Assets."
The policy, budget justification, and reporting requirements for capital assets apply to all agencies of the
Executive Branch of the Government subject to Executive Branch review. Agency business cases are due
at the same time as your agency's annual budget submission (see Table 1 in section 25).
(b)

Information Technology (IT)

Required data for all IT investments is provided by agencies reporting through the IT Dashboard addressing
both overall IT investment spending (the agency's IT portfolio), and the information required for major IT
investments, as described at:
https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/assets/egov_docs/fy20_it_budget_guidance.
pdf
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SECTION 51—BASIC JUSTIFICATION MATERIALS

Agencies not reporting data to the IT Dashboard are also accountable for adhering to the guidance provided
to all agencies on how to conduct IT capital planning internally, as addressed in the above guidance, and
also in Circular A-130, and the Capital Programming Guide. Budget process guidance is communicated to
such agencies individually, regarding the data to be submitted as part of their agency budget submissions
in the fall, based on the requirements of OMB RMO with agency oversight responsibility, and other
considerations.
(c)

Non-Information Technology (Non-IT)

In general, business cases are required for the acquisition and operation of non-IT capital assets. The
definition of capital asset can be found in Appendix 1 of the Capital Programming Guide. Links to the
template and instructions for the business case are provided in section 25, Table 1. The instructions include
submission requirements, deadlines, and exemptions.
(i)

Aircraft

An aircraft is a type of non-IT capital asset. A business case template tailored to the needs of the aircraft
community is available. Links to the template and instructions are provided in section 25, Table 1. The
instructions include submission requirements, deadlines, and exemptions.
(ii)

Facilities

Facilities are a type of non-IT capital asset. When justifying a major investment in a facility, including new
construction, full and partial building or modernization, or facility investments that meet the agency's
capital threshold, you should be prepared to provide the materials identified in section 31.9(a) if requested
by your OMB representative.
51.20

Requests for increases to reception and representation allowances

If your agency's request for reception and representation (R&R) expenses exceeds the FY 2021 budget level
or the current enacted level, the information below must be included in the initial budget submission:





The proposed increase in the R&R account;
The account title, account number, and draft of appropriations language for the account; and
A brief rationale for why the FY 2022 Budget should propose this increase.

51.21 Analysis of Spending Priorities for Low-Value Programs
OMB’s spring planning guidance provides funding targets and policy guidance to agencies for their budget
submissions. While these planning targets vary, and Administration priorities change in response to
emerging needs, the budget formulation process always requires agencies and OMB to balance competing
demands for Federal resources. Since Federal resources are always limited, it is critical for all agencies to
closely scrutinize their current spending when preparing their budget submissions to OMB. In particular,
agencies should look for opportunities to redirect resources from lower priority activities to higher priority
activities and eliminate unnecessary spending altogether.
Opportunities to redirect resources may include:
 Identifying activities that duplicate or overlap with other Federal efforts, both within agencies and
across Government;

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SECTION 51—BASIC JUSTIFICATION MATERIALS





Proposing to reallocate funding for activities where a Federal role is improper, no longer necessary,
or not the most efficient means of achieving agency priorities;
Recommending restructuring programs or offices that receive funds for activities described in the
previous two bullets; and
Proposing reduction or elimination of unnecessary or high-cost administrative spending, as outlined
in section 31.6 and section 31.16.

Agencies should review OMB’s spring planning guidance for additional instructions on identifying low
priority spending to highlight in their budget submissions.

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SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND

SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND
Table of Contents
54.1
54.2
54.3
54.4
54.5
54.6

Do I need to report on rental payments?
What materials must I provide?
What terms do I need to know?
How do I prepare the space budget justification?
What supporting information must I provide?
What is new for this fiscal year?

Ex–54

Space Budget Justification

54.1

Do I need to report on rental payments?

If your agency obligates more than $5 million annually for rental payments to the General Services
Administration (GSA) or to others (e.g., other Federal agencies or commercial landlords) for rental of space,
structures and facilities, and land and building services, you must submit a space budget justification in the
format of exhibit 54 at the same time as your agency's annual budget submission (see section 54.2 for the
e-mail address for the submission, which must be coordinated with all relevant agency officials). OMB
uses this information to evaluate your budget request for rent in the context of personnel and program
changes (e.g., downsizing). GSA uses this information to refine its estimates of rental costs. You should
use this information to analyze your space requirements and rental costs.
For reporting purposes, include amounts for the services covered by the basic rental charge assessed by
GSA as obligations for rental payments to GSA, but exclude amounts above standard services, such as
overtime utility services. From GSA's monthly bill, use line D, "Total Annual Rental," plus, in some cases,
line 14a, "Billing Adjustments and Corrections, Current Year," to compare to the amount on the line "GSA
rent estimate" of exhibit 54. These amounts are already net of obligations for the cost of operations in
buildings where GSA has delegated authority for building operations. The cost of building operations in
buildings whose operational authority is delegated should be budgeted in the appropriate object classes,
such as 25.4, operations and maintenance of facilities. These costs should appear on exhibit 54.
Make your obligations for rental payments to GSA (Part 1 of exhibit 54) and your obligations for other
space services paid to non-GSA entities (Part 2) consistent with data reported as rental payments under the
appropriate object classes (see section 54.4).
54.2

What materials must I provide?

You must submit an overall summary report in the format of exhibit 54 for the agency as a whole. This
report provides a justification of your agency's budget request for rent. In addition, you must submit a
separate report for each bureau or subordinate organization that makes rental payments. Submit a single
agency-wide summary report if these costs are paid for centrally from one account.
You must complete exhibit 54 using an electronic Excel spreadsheet available from GSA. The spreadsheet
format includes inflation factors to calculate outyear estimates automatically and it generates total
obligations for rental costs and funding sources.

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SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND

The report contains information for PY through BY+1 on:



Rental payments to GSA, which reconciles the GSA rent estimate with actual, planned, and
requested changes in inventory.



Funding sources for these rental payments to GSA.



Rental payments to others, both non-Federal and Federal sources.



Supporting detail on all changes from the GSA rent bill or GSA estimates of rental costs (see section
54.5).

Your submission must support your budget year request and list all applicable appropriations and/or other
funding sources by account.
Report space requirements to the nearest square foot; state obligations in thousands of dollars and round to
the nearest thousand. Where an amount falls exactly halfway in between, round to the nearest even figure
(for example, both $11,500 and $12,500 round to $12). Do not identify amounts of $500 or less.
In addition to the materials provided with your budget submission, submit electronic versions of these
materials both to GSA and OMB by sending e-mails to the following addresses:
OMBExhibit54@gsa.gov and exhibit54@omb.eop.gov
Exhibit 54 is due with the budget submission. Before sending the completed spreadsheet, verify that the
subject line has the three-digit CGAC agency code (see Appendix C) and the full agency name.
54.3

What terms do I need to know?

Agency means departments and establishments of the Government, and bureau means the principal
subordinate organizational units of an agency.
GSA bureau code means the agency/bureau code(s) recorded on the GSA rent bills or GSA budget
estimates for each bureau making rental payments. (This number is not the same as the 2–digit OMB bureau
code described in section 79.2 and Appendix C.)
GSA rent estimate means a document developed by GSA and sent to customer agencies once a year. This
document provides budget year data on estimated assigned space and the associated costs of that space. It
is used by GSA's customers for planning and budgeting purposes. You should use this year's GSA budget
estimate (available this summer) to report the GSA rent estimate for the CY and BY.
OMB-approved inflation factor means the inflation factor used in the GSA budget estimate. Mid-Session
Review inflation factors will be used for CY through BY+1. The electronic spreadsheet format provided
to you will use these factors to automatically inflate certain outyear estimates.
Chargeback (or adjustments to the bill) means the process by which GSA's customers contest a GSA
billing. If you claim a chargeback, you are required to complete a Standard Form 2972 if you are an IPAC
Agency and a form 2992 if you are a non-IPAC Agency, and provide supporting chargeback data justifying
your claim.
Total Workplace FIT (Furniture, Information Technology) Program Budget Request will be included
on the exhibit 54, if you intend to classify those charges as object class 23.1, rental payments to GSA. The
Page 2 of Section 54

OMB Circular No. A–11 (2020)

SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND

FIT estimate should be entered on the SUM worksheet in row 33 for the BY "Budget Year" (column N)
and BY+1 (column Q). More information can be found on the GSA web site http://www.gsa.gov/exhibit
54 by downloading the PDF file "Total Workplace FIT (Furniture and IT) Booklet–GSA".
54.4

How do I prepare the space budget justification?

The following table explains the information needed to prepare the space budget justification (see exhibit
54). Exhibit 54 illustrates the summary page of the submission. There are five worksheets that contain the
detail for the chargebacks, planned changes to inventory and the requested program changes. One
worksheet is for the chargebacks, and there is one for each year in which to detail planned changes to
inventory and the requested program changes (i.e., PY, CY, BY and BY+1). The summary justification
consists of two parts:



Rental payments to GSA (Part 1). (With the exception of the lines "Other adjustments," "Statutorilyimposed rent caps," and "Funding sources for Rental Payments to GSA," data in this part is derived
by formula from five back-up worksheets); and



Rental payments to others (Part 2).

Subtotals, totals, and certain other entries indicated in boldface will be automatically calculated (see exhibit
54).
INFORMATION REQUIRED FOR THE SPACE BUDGET JUSTIFICATION
Entry

Description
Report in dollars and to the nearest square foot on the individual worksheets.
The totals will be automatically calculated for the summary page, with
obligations rounded to the nearest thousand.
Report net estimates of rental costs and square feet (i.e., net of any
adjustments within the relevant category being reported).

PART 1-A: RENTAL
PAYMENTS TO GSA

In Part 1, include information on rental payments to GSA only. Report data
on rental payments to others in Part 2.

Sections II, III, AND IV
For PY, CY, BY, and BY+1
worksheets

Refer to the Exhibit 54 instructions provided by GSA for specific guidance
in completing the supporting worksheets of the Exhibit 54 Excel Workbook.
In addition to the instructional guide, GSA will provide the CY and BY
Base Rent Estimate files and corresponding files containing anticipated
Inventory Changes for those budget years.
The GSA Exhibit 54 instructions can be found at:
http://www.gsa.gov/exhibit54

Space budget justification—the
summary worksheet
Other adjustments

Use this space to enter any other adjustments that are not included in the
individual worksheets. Include an explanation of these items.

Statutorily-imposed rent
caps

Report only on those rental payments to GSA that you consider constrained
for legal reasons. Include as a footnote the legal reference (i.e., public law
citation).
Supporting detail must be provided, as described in section 54.5.

Total, net rental payments to
GSA

The Space Budget Justification worksheet will automatically generate these
totals.

OMB Circular No. A–11 (2020)

Page 3 of Section 54

SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND

Entry

Description

PART 1-B: FUNDING
SOURCES FOR RENTAL
PAYMENTS TO GSA
Funded by direct appropriations

Account title and ID code

List each direct appropriation that funds rental payments to GSA, by
account title and identification (ID) code. Use a 9–digit ID code, which
includes the OMB agency/bureau code followed by the 4–digit basic
account symbol assigned by Treasury (xxx–xx–xxxx) (see section 79.2).
For PY–BY+1, include the amount of obligations for rental payments to
GSA that are funded from annual appropriations and permanent
appropriations to general, special, and trust funds.
If there are more than three accounts listed, change the electronic
spreadsheet to add rows, as needed.

Subtotal, direct appropriations

Report the sum of amounts of direct appropriations for a year for accounts
listed. If more than three accounts are listed, change the spreadsheet
formula to calculate the amount funded by direct appropriations.

Funded by other sources:

List all other sources of funding for rental payments to GSA (i.e., other than
direct appropriations) by account title and ID code (described above).
Include additional information on the line stub to identify the source of
funding, as necessary.
For PY–BY+1, include the amount of obligations for rental payments to
GSA that are funded from reimbursements, other offsetting collections, and
allocations.
If there are more than three accounts listed, change the electronic
spreadsheet to add rows, as needed.

Account title and ID code

Subtotal, other funding sources

Report the sum of amounts for other funding sources for a year for accounts
listed. If more than three accounts are listed, change the spreadsheet
formula to calculate the amount funded by other sources.

Total, net rental payments to
GSA (object class 23.1)

Report the sum of amounts paid to GSA for all funding sources (direct
appropriations plus other funding sources) for a year for accounts listed.
Report amounts that are consistent with obligations classified as "Rental
payments to GSA" (object class 23.1). Make the totals for each year equal
to the corresponding "Total, net rental payments to GSA" reported above
(see exhibit 54). This includes payments for furniture and information
technology equipment made to GSA under the FIT program.

PART 2. RENTAL
PAYMENTS TO OTHERS

In Part 2, report information on rental payments to Federal agencies other
than GSA and to entities outside the Federal Government. Exclude data on
rental payments to GSA, which are reported in Part 1.

Non-Federal sources
(object class 23.2)

Include obligations for possession and use of space, land, and structures
leased from non-Federal sources (i.e., commercial landlords).
Report amounts consistent with obligations classified as "Rental payments
to others" (object class 23.2).

Federal sources other than GSA
(object class 25.3)

Include obligations for payments to Federal agencies other than GSA for
space, land, and structures that are subleased or occupied by permits,
regardless of whether the space is owned or leased.
Note: Typically, with the approval of the Administrator of GSA, you may
sublease your GSA-assigned space to another agency or bureau. In such
cases, if you are the agency assigned the space by GSA, report rental
payments for this space in Part 1 as "Rental payments to GSA." If you are

Page 4 of Section 54

OMB Circular No. A–11 (2020)

SECTION 54—RENTAL PAYMENTS FOR SPACE AND LAND

Entry

Description
the agency or bureau subleasing space from another agency or bureau,
report payments for the sublease in Part 2 as "Federal sources other than
GSA."
Report amounts consistent with obligations for rental payments to Federal
sources reported as "Purchases of goods and services from Government
accounts" (object class 25.3).

Total, rental payments to others

54.5

Report the sum of amounts as rental payments to non-Federal sources and to
Federal sources other than GSA. Make the totals consistent with rental
obligations classified in object classes 23.2 and 25.3.

What supporting information must I provide?

Complete and submit all six worksheets of exhibit 54 that support the Space Budget Justification summary
page. For each change, include the GSA bureau code; the GSA building number (if known); city and State;
type of action; effective date; square feet; and rent, on the appropriate worksheet. For any program changes
requested, provide supporting information that identifies the program initiatives related to the requested
changes. In addition, provide a list that identifies major acquisitions, renovations, or consolidations
required to implement agency planned space changes, as well as the timing, amount of work space, and
cost of each action.
54.6

What is new for this fiscal year?

There are no revisions for this fiscal year.

OMB Circular No. A–11 (2020)

Page 5 of Section 54

EXHIBIT 54

RENTAL PAYMENTS FOR SPACE AND LAND

Space Budget Justification
Agency_____________________
Bureau _____________________
GSA Bureau Code_____________

Shaded entries are
automatically generated by
the electronic spreadsheet.

Round dollars to the nearest
thousand, as required by section
54.2. Report space requirements
to the nearest square foot.

Department of Government
(obligations in thousands of dollars)
PY
Sq. Ft.

PART 1-A:

Note: The PY GSA rent estimate is
based on the monthly rent bill with
"date of inventory" that matches the
GSA budget estimate for BY. CY
and BY rent estimates are taken from
the GSA budget estimates for the BY.

$

CY
Sq. Ft.

$

BY
Sq. Ft.

$

BY + 1
Sq. Ft.

$

RENTAL PAYMENTS TO GSA

GSA rent estimate………………………… 26,500,000
Actual adjustments to the bill:
Chargebacks (PY only)……………
-500,000
Other adjustments…………………
Statutorily imposed rent caps………
Planned changes to inventory:
200,000
PY…………………………………
CY…………………………………
BY…………………………………
BY + 1………………………………
BY + 2………………………………
Requested program changes:
CY…………………………………
BY…………………………………
BY + 1………………………………
BY + 2………………………………
Total, net rental payment to GSA…………
26,200,000
PART 1-B: FUNDING SOURCES FOR
RENTAL PAYMENTS
Funded by direct appropriations:
Account title and ID code:
Acct. 1 Salaries and expenses 016-10-1166
Acct. 2……..………………………
Acct. 3……..………………………
Subtotal, direct appropriations………………

$400,000

28,300,000

$425,000

28,300,000

$438,000

28,300,000

$447,636

-$4,000

-500,000

-$7,500

-500,000

-$7,658

-500,000

-$7,826

$2,000

200,000
100,000

$3,000
$1,200

200,000
100,000
135,000

$3,063
$1,500
$1,750

200,000
100,000
135,000
115,000

$3,130
$1,533
$2,150
$1,000

115,000

$1,000

115,000
100,000

$1,700
$1,200

115,000
100,000
………

$1,737
$1,500
………

28,215,000

$422,700

28,450,000

$439,555

28,565,000

$450,860

$398,000

Dollar amounts for "Total, net rental payments to GSA" above should equal the corresponding entries at
the end of Part 1. Supporting detail is required on each actual, planned, and requested change in
inventory (see section 54.5).

Funded by other sources:
Account title and ID code:
Acct. 1 Water resources control 016-12-2650
Acct. 2……..………………………
Acct. 3…..…………………………
Subtotal, other funding sources……………

$366,250

$367,750

$372,387

$377,000

$366,250

$367,750

$372,387

$377,000

$31,750

$54,950

$67,168

$73,860

$31,750

$54,950

$67,168

$73,860

Pursuant to section 83.12, only payments made directly to the GSA Federal buildings fund should be
classified as object class 23.1. All other rental payments should be classified as object class 23.2 or object
class 25.3.

Total, net payments to GSA (object class 23.1)……………
PART 2: RENTAL PAYMENTS TO OTHERS
Non-Federal sources (object class 23.2)…… 24,000,000
150,000
Federal sources (object class 25.3)…………

$290,000
$1,800

25,000,000
150,000

$300,000
$1,800

22,900,000
150,000

$275,000
$2,000

22,900,000
150,000

$275,000
$2,000

Total, rental payments to others……………

$291,800

$25,150,000

$301,800

$23,050,000

$277,000

$23,050,000

$277,000

Page 6 of Section 54

24,150,000

$398,000

$422,700

$439,555

$450,860

OMB Circular No. A–11 (2020)

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS
Table of Contents
55.1
55.2
55.3
55.4
55.5
55.6
55.7
55.8

Overview
Why must I report on information technology investments?
What specific guidance applies, and when is the information required?
How should agencies align IT investments with their strategic plans?
Do these requirements apply to me?
What do I need to know about an agency’s IT Budget and Management Requirements?
What do I need to know about Major IT Business Cases?
What do I need to know about Standard IT Investment Reports?
Summary of Changes

Removes requirement for submission of Information Resource Management plans (section 55.4).
Removes requirement for IT Resource Statement (section 55.6).
Streamlines guidance regarding Standard IT Investment Reports (section 55.8).

55.1

Overview

Agencies must submit information on their respective information technology (IT) investment portfolios,
using the required formats, as applicable, as stated in the FY 2022 IT Budget – Capital Planning
Guidance. This section provides general guidance related to reporting on IT and the templates used to
collect that information. Section 25.5 provides electronic links to the definitions and specific reporting
instructions and exhibits related to budgeting for investments in IT.
This Administration is maintaining a continued focus on strengthening IT Portfolio management and
remains firmly committed to assessing the effectiveness of current IT management practices in order to
address opportunities to improve management of IT resources. IT and business leaders must have access
to authoritative data in order to effectuate data-driven discussions about cost and value of IT to best
support business goals.
Provide more granular data for IT spending.
To gain increased granularity about IT spending across the Federal IT Portfolio, agencies will be asked to
provide the following data for each investment:





Development, Modernization, and Enhancement (DME) and Operations and Maintenance (O&M);
IT Cost Pools; and
IT Towers.

The FY 2021 cycle will complete the phased implementation of more granular IT cost reporting. While
there is no expectation that agencies will change authoritative data systems at this time, agencies should
continue to categorize costs into IT Cost Pools and IT Towers. Over time, OMB will work with agencies
to determine how to automate authoritative data collection.

OMB Circular No. A-11 (2020)

Page 1 of Section 55

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS

Completed implementation of Standard Investment types to promote Government-wide consistency.
Through the FY 2020 cycle, the Platform, Output, Application, and Delivery Standard Investments were
optional. These four Standard Investment categories are now required for the FY 2021 reporting cycle.
This will enable Government-wide comparisons and improve benchmarking metrics.
Some Standard Investments will have corresponding reports, relevant to their investment type.
All Standard Investments will enable agency CIOs to compare like costs, capabilities and
functions across organizational components and support FITARA implementation.



55.2

Why must I report on information technology investments?

As part of the Budget process, OMB is required to develop and oversee a process for IT budgeting and
portfolio management, with a detailed focus on all major capital investments, to include "analyzing,
tracking, and evaluating the risks, including information security risks, and results of all major capital
investments made by an executive agency for information systems" (40 U.S.C. 11302). OMB also is
responsible for IT Portfolio oversight (44 U.S.C. 3602), i.e. the use of information technologies to
enhance access of information and delivery of services; and to increase the effectiveness, efficiency,
service quality, or transformation of government operations.
Agencies must provide required data on total IT funding using the formats specified in the FY 2022 IT
Budget – Capital Planning Guidance. IT funding information should be consistent with the overall
agency budget submission (see section 51.19), Agency IT Portfolio Summary components, and Agency
IT Portfolio Detail components.
IT investment costs must include funding from all Federal budgetary resources (e.g., direct appropriation,
collections, transfers, and unobligated balances) and must:
•
•
•
55.3

ensure security of Federal information systems and data and account for a modernization process
to secure information systems by design;
account for regular software and product lifecycle refreshment; and
leverage best practices from other organizations to increase agility and flexibility in technology
programs.
What specific guidance applies, and when is the information required?

Submissions should be consistent with OMB Budget Guidance. Timing details for IT budget submission
requirements are outlined in the FY 2022 IT Budget – Capital Planning Guidance.
Additional updates to the Agency IT Portfolio Summary, Major IT Business Cases, and Standard
Investment Reports may be applicable after final Budget release in order to reflect changes in funding
levels due to enactment of appropriations. Specific instructions and deadlines for submitting updates,
corrections, and final submissions of exhibits will be available on MAX Community.
Chief Information Officers (CIOs), Senior Agency Officials for Privacy (SAOPs), Chief Financial
Officers (CFOs), and budget officers must coordinate to ensure that IT budget data is consistent with the
agency's budget submission.
The annual E-Gov MAX collection of information on expected agency contributions to E-Government
and Line-of-Business initiatives. This data collection includes:
•

the collection of three years of contribution levels (PY, CY and BY) in MAX A-11 DE;

Page 2 of Section 55

OMB Circular No. A-11 (2020)

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS

•
•
55.4

a requirement milestone in September, CFOs certify that required contribution levels are being
included in the agency's budget planning to OMB; and
each agency managing or contributing to E-Government and Line-of-Business initiatives must
report as a distinct investment within their IT Portfolio Summary.
How should agencies align IT investments with their strategic plans?

An agency's IT investment management and reporting of IT investments must clearly demonstrate that
each investment is needed to help meet the agency's strategic goals and mission and show how
governance processes are used to plan, select, develop, implement, and operate those IT investments.
Furthermore, each IT investment should demonstrate the enabling and improvement of mission and
program performance by providing meaningful data. Agencies demonstrate the IT Investment
requirements and governance processes through Agency Major IT Business Cases, supporting
documentation, strategic information resources management plans, and Agency IT Portfolio Summary
submissions. The agency must further demonstrate how the investment supports a business line or
enterprise service performance goal as documented in the agency's enterprise architecture or strategic
plans. In particular, Investments should indicate when they include spending on Geospatial-related costs.
Documents used to manage the planning, development, implementation, and operation of IT investments
and documents that demonstrate the outcomes of agency, branch, and bureau governance decisions should
be maintained and made readily available if requested by OMB. Agency strategic planning should
incorporate the requirement for regular software and product lifecycle refresh.
The individual agency's Agency IT Portfolio Summary submissions are used to create an overall "Federal
IT Portfolio," which is published as part of the President's Budget. Agency and OMB portfolio reviews
and Budget processes will ensure the selection of IT investments that support the agency's strategic
objectives or performance goals, as captured in the agency's Strategic Plan and Annual Performance Plan.
Agencies are required to develop and maintain strategic information resources management plans which
should fully align with the current Agency Strategic Plan and shall be reviewed annually alongside the
Annual Performance Plan Reviews, required by the GPRA Modernization Act, to determine if there are
any performance gaps or changes to mission needs, priorities, or goals as described in section 230.4.
Agencies should identify where they are making investments and performing activities in support of 44
U.S.C. 3506. At a minimum, agencies should include Open Data Plans to demonstrate how they are
supporting priority data improvements that support agency goals and missions. Open Data Plans support
agency compliance with the statutory requirements described in 44 U.S.C. 3506 per the Foundations for
Evidence-Based Policymaking Act of 2018 (Public Law 115-435). Pursuant to 44 U.S.C. 3506, agencies
are required to describe how information resources management activities help accomplish agency
missions; this includes but is not limited to developing an open data plan that is updated annually and
made publicly available on the website of the agency.
55.5

Do these requirements apply to me?

Agencies must submit information on the Agency IT Portfolio, and Agency IT Portfolio Detail, using the
format specified in this guidance, as applicable, for Agency annual, quarterly, and regular reporting of
their IT budget and IT Management information. This requirement applies to any agency subject to
Executive Branch review (see section 25.1), unless otherwise directed.
The following agencies must adhere to these IT reporting requirements:
Department of Agriculture
Department of Commerce
OMB Circular No. A-11 (2020)

Department of the Treasury
Department of Veterans Affairs
Page 3 of Section 55

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS

Department of Defense
Department of Education
Department of Energy
Department of Health and Human Services
Department of Homeland Security
Department of Housing and Urban Development
Department of the Interior
Department of Justice
Department of Labor
Department of State
Department of Transportation

U.S. Agency for International Development
U.S. Army Corps of Engineers
Environmental Protection Agency
General Services Administration
National Aeronautics and Space Administration
National Archives and Records Administration
National Science Foundation
Nuclear Regulatory Commission
Office of Personnel Management
Small Business Administration
Social Security Administration

Separate guidance may be issued amending the above specifications regarding agency submissions, for
non-CIO Council agencies.
55.6

What do I need to know about an agency’s IT Budget and Management Requirements?

The agency's IT Budget and Management information is composed of two parts:
1. Agency IT Portfolio Summary – which includes:
• Agency IT Investment Portfolio Summary – includes IT investment budget, management, and
architecture information;
• Budget Account Summary – includes a summarized view of IT funding levels associated with
budget accounts. This summary is derived from the Funding Sources table in the Agency IT
Portfolio Summary; and
• CIO Evaluation Report – expected for all Major Investments and Part 3 Standard Investments and
optional for other types of investments.
• Submission Confirmation – includes validation of the data submitted to ensure that all required
Investments have been submitted and closes the reporting window.
2. Agency IT Portfolio Detail – which includes:
• Systems Inventory List – includes detailed system and product component information for all
Investments that fund one or more IT systems.
• Contracts Report – for Major Investments, Non-Major Investments, and Part 3 Standard
Investments.
• Major IT Business Cases – includes detailed IT investment budget and management information
for major IT investments within Part 1 (Mission) and Part 2 (Administrative Services and
Support Systems).
• Standard IT Investment Reports– which includes:
o Detailed and relevant IT investment budget and management information for
Standard Investments in Part 3 (IT Infrastructure, IT Security, and IT Management).
o Standard Investment Reports for IT Security and Compliance, Network, Data Center and
Cloud, End User, Application, and Delivery investments. Additional details provided in
the IT Capital Planning Guidance.
• Submission Confirmation – includes validation of the data submitted to ensure that all required
Business Cases and Standard Investment Reports have been submitted and closes the reporting
window.
Funding levels in the agency's Agency IT Portfolio Summary should reflect budgetary resources and be
provided for PY, CY, and BY, as outlined below:
Page 4 of Section 55

OMB Circular No. A-11 (2020)

SECTION 55—INFORMATION TECHNOLOGY INVESTMENTS

For:

Budgetary Resources in Agency IT
Portfolio Summary for preliminary
agency requests

Budgetary Resources in Agency IT Portfolio
Summary for President's Budget request to
the Congress

PY

Estimated/Enacted actual level

Actual level

CY

Estimated/Enacted

Estimated/Enacted

BY

Agency request

President's Budget request

For each of PY, CY, and BY, Investment funding levels should reflect budgetary resource amount,
section 20.3 by year, including appropriations, borrowing authority, contract authority, spending authority
from offsetting collections, transfers from other accounts, and carryover of unobligated balances. Funding
levels should be consistent with program-level funding and branch, bureau, and agency summary funding
tables, as provided to OMB in the agency budget submission.
Investment funding sources must include all Federal budgetary sources of funding used (e.g., budget
authority provided in direct appropriations, amounts available for obligation through collections of fees or
other receipts, transfers from trust funds or other Federal sources, or via reimbursement, including
payments for services).
55.7

What do I need to know about Major IT Business Cases?

OMB provides specific policy, procedural, and analytic guidelines for planning, budgeting, acquisition,
and management of major IT capital investments, which is defined within the FY 2022 IT Budget –
Capital Planning Guidance Appendix C, in addition to general guidance issued in OMB Circular No. A11 and OMB Circular No. A-130.
An agency's Major IT Business Cases describe the justification, planning, implementation, and operations
of individual capital assets included in the Agency IT Portfolio Summary and serve as key artifacts of the
agency's EA and IT capital planning processes. The Major IT Business Case is comprised of two
components:
1) The Major Business Case itself, which provides key high-level investment information to
inform budget decisions, including general information and planning for resources such as
staffing and personnel.
2) The regular information updates to the Major IT Business Case, which provides more
temporal information, related to tracking management of an investment, such as projects and
activities, risks, and operational performance of the investment. This includes the CIO's
responsibility to assess each Major IT Investment pursuant to 40 U.S.C. 11315(c)(2).
55.8

What do I need to know about Standard IT Investment Reports?

Agencies shall report in their IT Portfolio Summary Part 3: Standard Investments that will be consistent
throughout and across each agency. The reporting requirements are intended to provide more visibility to
agency CIOs. The Standard Investments are related to costs associated with all agencies. Each Standard
Investment will have its own reporting requirements and frequency.
Complete details on specifications for completing Agency IT Portfolio Summary and Major IT Business
Cases are provided in the FY 2022 IT Budget – Capital Planning Guidance.

OMB Circular No. A-11 (2020)

Page 5 of Section 55

SECTION 79—THE BUDGET DATA SYSTEM

SECTION 79—THE BUDGET DATA SYSTEM
Table of Contents
79.1
79.2
79.3
79.4
79.5
79.6

How do I submit budget data, and how is the data organized?
What should I know about account identification codes?
What should I know about transmittal codes?
How do I request new accounts and changes to existing accounts from OMB?
What are the budget schedules?
What changes were made to lines in the budget schedules this year?

Ex–79A
Ex–79B
Ex–79C
Ex–79D

Functional Classification
Source Category Codes for Receipt Accounts
What transmittal code should I use to reflect my proposal for the budget?
Examples of Different Account Identification Codes
Summary of Changes

Modernizes the descriptions of the budget data system to accord with current web-based data
collection practices. Describes the multiple exercises used to collect information for the President's
Budget (section 79.1).
Corrects the OMB fund code in the "Fund Types and Codes" table from "4" to "1" for management
funds (section 79.4(b)).

79.1

How do I submit budget data, and how is the data organized?

MAX A-11 Data Entry (MAX A-11 DE) is the application used to collect and process most of the
information required for preparing the President's Budget. It can be accessed here:
https://a11de.max.gov
Within MAX A-11 DE, "exercises" are used to identify types of data collections. Each exercise name begins
with a two-letter designation, followed by the budget year and then a short description of the exercise.
The following exercises are used in the formulation of the President's Budget:





PB20xx President’s Budget
PA20xx Budget Appendix Appropriation Language
PN20xx Budget Appendix Narrative

Additional exercises are used to collect, analyze, and produce information for other major budget processes
and include, but are not limited to, the following:





EC20xx Corrections—used to collect budget data corrections
EA20xx Language Corrections—used to update appropriations language for budget amendments
(section 110)
MS20xx Mid-Session—used to produce Mid-Session Review (section 10.6)

OMB Circular No. A–11 (2020)

Page 1 of Section 79

SECTION 79—THE BUDGET DATA SYSTEM





SE20xx Sequestration Execution—used to ensure proper execution of the annual sequestration order
(section 100)
SP20xx Sequestration Popup—used to analyze and track resources temporarily reduced by the
sequestration order (section 100.13)
SQ20xx Sequestration Data—used to produce the annual sequestration report (section 100)

The exercises in MAX A-11 DE used to formulate the President's Budget are organized by budget account
(or "OMB account") (see section 20.11(a)). Before you can submit your budget data, an account must be
present in OMB’s budget database. Section 79.4 provides information on how to request new accounts or
request changes to existing accounts.
The next level of organization within a budget account is the "transmittal code", or "transmit", which is
used to identify the nature or timing of the request. Most accounts in any year will only use a single
transmittal code, but if an account is affected by a legislative proposal or other special circumstance, that
effect must be shown using a separate transmittal code. When added together, the data in all the transmittal
codes equals the request. For instance, the baseline presentation of an account will be shown in transmittal
code 0 of a budget account, while the changes from the baseline due to a legislative proposal may be shown
in transmittal code 4. More detail on transmittal codes is provided in section 79.3 and exhibit 79C.
In the PB20xx President's Budget exercise, transmittal codes are further divided into "schedules". A
schedule is a complete set of data that describes a view or slice of the account. For example, schedule O
shows all the obligations for an account, organized by object class. An overview of all the schedules is
provided in section 79.5.
The budget data is aggregated to provide the totals presented in many of the tables in the President's Budget.
Most amounts are reported in millions of dollars. The preferred method of rounding numbers is to the
nearest even million (for example, both $11,500,000 and $12,500,000 would round to 12); however, use of
standard off-the-shelf packages that round up when a number is exactly mid-way between two whole
numbers is acceptable (for example, $11,500,000 would round to 12 and $12,500,000 would round to 13).
Within the PB20xx President's Budget exercise, there are crosschecks or error messages ("edit checks") to
help ensure the consistency of the data. An account is “balanced” when the edit checks no longer appear,
or when OMB agrees that they do not apply to the account in a particular instance. In that case, OMB will
“suppress” or “exclude” the edit. Excluded errors appear in MAX A-11 DE with “Excl” in the “Type"
column on the left side of the error box, and do not appear in the reports that display outstanding error
messages.
You can see the whole list of potential edit checks in the MAX Edit Checks report on the Budget Season
Reports page. You can find additional account-specific reports in MAX A-11 DE when you are working
on a particular account.
Consult the MAX Community page for resources about how to use MAX A-11 DE.
79.2

What should I know about account identification codes?

OMB and the Department of the Treasury collaborate to assign account identification codes. These codes
are used to store and access data in MAX A-11 DE, run reports, assign user permissions, and identify
accounts in OMB and Treasury documents. Each account can be identified in several ways. For example,
you can access your accounts in MAX A-11 DE by entering either the budget (or "OMB") account number
or the Treasury account number. Regardless of which method you use, familiarity with the following
codes is helpful. See exhibit 79D for examples of various account code combinations, and Appendix C
for a list of OMB agency and bureau codes, and Treasury and CGAC agency codes.
Page 2 of Section 79

OMB Circular No. A–11 (2020)

SECTION 79—THE BUDGET DATA SYSTEM



OMB agency code—Each department or independent agency has a unique three-digit number.



OMB bureau code—Each bureau within each department or major agency has an agency-unique
two-digit number assigned by OMB. Agencies that do not have multiple bureaus have a bureau code
of "00". Most receipt accounts have a bureau code of "00".



Treasury agency code—Each agency also has a two-digit number assigned by Treasury. The use of
these two-digit codes is being phased out.



Common Government-wide Accounting Classification (CGAC) agency code—Each department or
independent agency has a unique three-digit agency identifier assigned by Treasury. Agencies and
OMB are in the process of transitioning from the two-digit Treasury agency code to the three-digit
CGAC agency code. In most cases, the CGAC agency code for departments and major independent
agencies is equal to zero followed by the old two-digit Treasury agency code. For other independent
agencies, it is usually equal to the OMB agency code.



Account symbol—The information in each account has a four-digit main account code assigned by
Treasury (or, in the case of budget accounts associated with multiple Treasury accounts, by OMB)
that corresponds to the fund type (e.g., general, special). For receipt accounts, OMB combines this
account symbol with the sub-account code to create an agency-unique six-digit symbol for display.



Transmittal code—Each account in MAX A-11 DE has a one-digit code that identifies the nature or
timing of the associated schedules as described in section 79.3.



Fund code—Sections 79.4(b) and 20.11 explain fund codes and the account symbols associated with
each fund type.



Subfunction code—OMB assigns each account a three-digit code that corresponds to the account's
subfunctional classification (e.g., national defense, income security, agriculture). (See section
79.4(d) for further explanation of subfunctions and exhibit 79A for a list of functional
classifications.)

79.3

What should I know about transmittal codes?

The following codes are used to identify the nature or timing of the request.
Most accounts in the President's Budget show only estimates of the baseline or requests for appropriations
for the upcoming fiscal year. This information is normally reported in transmittal code 0. The combination
of those regular schedules and any non-zero transmittal code schedules should display the condition of the
account as it would exist if the Congress enacts the budget proposals.

OMB Circular No. A–11 (2020)

Page 3 of Section 79

SECTION 79—THE BUDGET DATA SYSTEM

Transmittal
Code

Title and description

0

Regular budget schedules, including baseline estimates and
appropriations requests for the upcoming fiscal year that are not
contingent on the enactment of authorizing legislation.

1

Supplemental proposal. Use only for requesting supplemental CY
amounts.

2

Legislative proposal, not subject to PAYGO. Use for the effects of
proposals requiring authorizing legislation where those effects are not
subject to PAYGO. These include both discretionary proposals that
are contingent on the enactment of authorizing legislation, as well as
mandatory and revenue proposals that do not have a PAYGO impact,
e.g., new interfund payments. Do not use for routine reauthorization
of ongoing programs.

3

Appropriations language to be transmitted later. Use only with prior
approval of OMB when language for a significant policy proposal
cannot be transmitted in the budget.

4

Legislative proposal, subject to PAYGO. Use for the effects of
proposals requiring authorizing legislation that are subject to
PAYGO. Do not use for routine reauthorization of ongoing
discretionary programs or for an extension of a mandatory program
assumed to be continued in the baseline (transmittal code 0).

5

Rescission proposal pursuant to Title 10 of the Congressional Budget
and Impoundment Control Act. Use only for requesting rescission of
CY amounts.

7

Reserved for OMB use.

8

Overseas contingency operations. Use only for amounts requested for
BY through BY+9.

9

Reserved for OMB use.

When a supplemental proposal or legislative proposal involves a transfer between accounts, omit the
transaction from the regular (transmittal code 0) schedules and display it in separate schedules for each of
the affected accounts. See exhibit 79C for help in determining if your legislative proposal should be coded
as a transmittal code 0, 2, or 4.
When a budget account has multiple transmittal codes, MAX A-11 DE includes a "combined" display that
sums the data in all the transmittal codes. The "combined" display is for MAX A-11 DE only; it does not
allow data entry, and is not printed in the budget Appendix.
79.4

How do I request new accounts and changes to existing accounts from OMB?

OMB's budget database contains detailed information on budget accounts, including:






The account title, as it will be printed in the budget;
The Treasury and OMB identification codes;
Fund type;
Subfunctional classification;

Page 4 of Section 79

OMB Circular No. A–11 (2020)

SECTION 79—THE BUDGET DATA SYSTEM










(a)

Budget enforcement (BEA) category;
Congressional subcommittee assignment;
Type of account (i.e., expenditure or receipt);
Whether more than half of the collections are user charges;
Whether the account will finance payments for individuals;
Whether the account has obligation limitations;
Citation of legal authority to establish the account;
For receipt accounts, the receipt type and source category; and for offsetting receipts, character
classification (see section 84.3(d)); and
Where the account will be printed in the budget (see section 95.3).
General

If you need to request a new account or make changes to an existing account, please contact your OMB
budget representative. If requesting a new account, you will need to provide information on all the items in
the bulleted list above except for the identification codes. These classifications are discussed further below.
For new deposit funds, only a subset of the information above is required, as deposit funds are not included
in OMB’s budget database. Provide the citation of legal authority and any proposed account number and
title.
OMB collaborates with Treasury’s Bureau of the Fiscal Service to assign and reserve Treasury Account
Symbols (TAS) and titles. When you request a new account, OMB will coordinate with Treasury to reserve
a TAS, update the budget database, and notify you of the new account symbol.
The Bureau of the Fiscal Service establishes new Treasury appropriation fund symbols (TAFS)—which
include the expenditure account period of availability along with the account symbol—derived from the
annual appropriation bills without an agency request. For new account actions pursuant to other legislation,
agencies must send a letter of request to Fiscal Service. For more information about the letter of request,
see the Treasury Financial Manual (TFM).
If you want to propose new financing methods, reorganizations, account mergers, or changes to the program
activity structure in the program and financing schedule, OMB approval is required. You should submit
requests for such changes by October 1, unless OMB specifies another date. If a change is dependent on
pending decisions or results from late congressional action or other circumstances beyond your control,
submit the request as soon as possible after October 1. If prospective internal reorganizations are likely to
require budget structure changes, obtain OMB approval prior to implementing the reorganization.
Until requests are approved, base budget materials on the existing structure. If changes are approved, you
must revise budget schedules and other materials accordingly.
(b)

Fund type and code

OMB and Treasury will assign identification codes based on the type of fund involved and other
characteristics of the proposed new account. The account symbol is based on the fund type. See section
20.11 for a detailed discussion of fund types.

OMB Circular No. A–11 (2020)

Page 5 of Section 79

SECTION 79—THE BUDGET DATA SYSTEM

FUND TYPES AND CODES

Account symbol

Type of fund

0000–3899
3800-3899
5000–5999
4000–4499
4500–4999
3900–3999
3900-3959
3960-3999
8000–8399 and 8500–8999
8400–8499
6000–6999

General fund
Any receipt accounts here are clearing accounts
Special fund
Public enterprise revolving fund
Intragovernmental revolving fund
Management fund
Consolidated working fund
Management fund
Trust non-revolving fund
Trust revolving fund
Deposit fund

90xx
991x–998x

Assigned by OMB to designate allowances
Assigned by OMB for certain merged accounts

(c)

OMB Fund
Code

Treasury
Fund Type
Code

1

EG

2
3
4
1

ES
EP
ER

7
8
N/A

EC
EM
ET
TR

Budget enforcement (BEA) category

For each expenditure or receipt account, OMB assigns a BEA category (e.g., discretionary, mandatory) that
designates how the budgetary resources of the account will be classified for budget enforcement purposes
(see section 81.2 for a summary of budget enforcement data classifications). In cases where the account
will contain resources classified in more than one BEA category, OMB will identify the account as a "split"
account.
(d)

Functional and subfunctional classification

OMB normally assigns each expenditure and offsetting receipt account a single subfunction code (see
exhibit 79A for a list of functional classifications). In rare cases, an expenditure account may be split
between two or more subfunctions. If the subfunctions are in the same function, the account identification
code in the budget Appendix includes the code of the function (e.g., 500, 550); if the subfunctions are in
multiple functions, the account identification code uses "999". In MAX A-11 DE, information on policy
and baseline budget authority and outlays must be submitted for each subfunction, not summed up to the
function or the multi-function level.
Annually, OMB consults with CBO and other relevant budget and appropriation committee staff members
regarding functional and subfunctional classification. This process, which is required by statute, typically
occurs from October through December (see section 25.3).
(e)

User charge classification

OMB designates whether any collections related to the account are user charges, as defined in section
20.7(g). Governmental receipts, offsetting receipts, and offsetting collections may be classified as user
charges.
Page 6 of Section 79

OMB Circular No. A–11 (2020)

SECTION 79—THE BUDGET DATA SYSTEM

(f)

Receipt type

Receipt accounts are classified either as governmental receipts or offsetting receipts. If the receipts
associated with a particular program have more than one classification, separate receipt accounts must be
established (see section 20.7 for a full discussion of receipts).
(g)

Source category code

Each receipt type has a number of unique source category codes that enable OMB to produce tables needed
for the budget. OMB assigns the codes when a new receipt account is established by determining the receipt
type for the account and selecting an appropriate program category within that receipt type (see exhibit 79B
for a list of source category codes).
(h)

Payments for individuals

An account finances payments for individuals if it pays for Federal Government spending programs designed to transfer income (in cash or in kind) to individuals or families. To the extent feasible, this category
does not include reimbursements for current services rendered to the Government (e.g., salaries and
interest). The payments may be in the form of cash paid directly to individuals, or they may take the form
of the provision of services or the payment of bills for activities generally financed from personal income.
(i)

Account mergers

Two or more Treasury accounts may be merged into a single budget account with a single set of budget
schedules:



When two or more appropriations are replaced by a single appropriation. Sometimes the amounts
in the old accounts are merged by law into the successor account.



When the budget proposes to merge several appropriations into a single account and request budget
year appropriations on that basis. The objective of such proposed mergers is to permit greater
flexibility in achieving program goals by managing and budgeting at a higher level of aggregation.
This objective must be balanced against other needs, including the need for public disclosure and
review and control by the President and the Congress.



For revolving fund feeder accounts, which are appropriation accounts whose budgetary resources
are available only for transfer to specified revolving fund accounts. They should be merged into the
revolving funds to which they relate, and the amounts included in the feeder accounts should not be
separately identified.



In some situations, OMB may choose to merge two or more Treasury accounts for presentation
purposes. In the case of mergers involving trust funds and Federal funds, a trust fund may be merged
into a Federal fund presentation (and vice versa) only if the amounts in the trust fund (or in the
Federal fund) are too small to round to at least a million dollars.

The data is displayed in the Appendix in a single budget account, but the underlying TAFSs continue to be
accounted for separately pursuant to law, unless Congressional action merges them.
79.5

What are the budget schedules?

The following table lists the schedules used in the President’s Budget exercise in MAX A-11 DE:
OMB Circular No. A–11 (2020)

Page 7 of Section 79

SECTION 79—THE BUDGET DATA SYSTEM

Schedule

Description

A–11
section
number

SCHEDULE A

POLICY ESTIMATES OF BUDGET AUTHORITY AND OUTLAYS

81

SCHEDULE C

CHARACTER CLASSIFICATION

84

SCHEDULE F

BALANCE SHEET

86.1

SCHEDULE G

STATUS OF DIRECT LOANS, PRESIDENTIAL POLICY

185.11(b)

SCHEDULE H

STATUS OF GUARANTEED LOANS, PRESIDENTIAL POLICY

185.11(c)

SCHEDULE J

STATUS OF FUNDS

86.3

SCHEDULE K

RECEIPTS, BASELINE ESTIMATES

81

SCHEDULE N

SPECIAL AND TRUST FUND RECEIPTS

86.4

SCHEDULE O

OBJECT CLASSIFICATION

83

SCHEDULE P

PROGRAM AND FINANCING

82

SCHEDULE Q

EMPLOYMENT SUMMARY

85

SCHEDULE R

RECEIPTS, PRESIDENTIAL POLICY

81

SCHEDULE S

BASELINE ESTIMATES OF BUDGET AUTHORITY AND OUTLAYS

81

SCHEDULE T

BUDGET YEAR APPROPRIATIONS REQUESTS IN THOUSANDS OF
DOLLARS

86.2

SCHEDULE U

LOAN LEVELS AND SUBSIDY DATA, PRESIDENTIAL POLICY

185.10(c)

SCHEDULE X

COMBINED SCHEDULE

82

SCHEDULE Y

FEDERAL CREDIT DATA, BASELINE ESTIMATES

185.11(d)

79.6

What changes were made to lines in the budget schedules this year?

The following table lists the MAX A-11 DE changes that will affect the FY 2022 Budget:
Schedule, line code, and title

Change

Combined schedule X, including schedules P (Program and financing), A (Policy), and S (Baseline)
1001

Discretionary unobligated balance brought forward, Oct 1

Generate

5311

Direct unobligated balance, start of year

Add

5312

Reimbursable unobligated balance, start of year

Add

5313

Discretionary unobligated balance, start of year

Add

5314

Mandatory unobligated balance, start of year

Add

5321

Direct unobligated balance, end of year

Add

5322

Reimbursable unobligated balance, end of year

Add

5323

Discretionary unobligated balance, end of year

Add

Page 8 of Section 79

OMB Circular No. A–11 (2020)

SECTION 79—THE BUDGET DATA SYSTEM

Schedule, line code, and title

Change

5324

Mandatory unobligated balance, end of year

Add

5331

Direct obligated balance, start of year

Add

5332

Reimbursable obligated balance, start of year

Add

5333

Discretionary obligated balance, start of year

Add

5334

Mandatory obligated balance, start of year

Add

5341

Direct obligated balance, end of year

Add

5342

Reimbursable obligated balance, end of year

Add

5343

Discretionary obligated balance, end of year

Add

5344

Mandatory obligated balance, end of year

Add

OMB Circular No. A–11 (2020)

Page 9 of Section 79

EXHIBIT 79A

THE BUDGET DATA SYSTEM

Functional Classification
050 NATIONAL DEFENSE
051 Department of Defense-Military
053 Atomic energy defense activities
054 Defense-related activities
150 INTERNATIONAL AFFAIRS
151 International development and
humanitarian assistance
152 International security assistance
153 Conduct of foreign affairs
154 Foreign information and exchange activities
155 International financial programs
250 GENERAL SCIENCE, SPACE, AND
TECHNOLOGY
251 General science and basic research
252 Space flight, research, and supporting activities
270 ENERGY
271 Energy supply
272 Energy conservation
274 Emergency energy preparedness
276 Energy information, policy, and regulation
300 NATURAL RESOURCES AND ENVIRONMENT
301 Water resources
302 Conservation and land management
303 Recreational resources
304 Pollution control and abatement
306 Other natural resources
350 AGRICULTURE
351 Farm income stabilization
352 Agricultural research and services
370 COMMERCE AND HOUSING CREDIT
371 Mortgage credit
372 Postal Service
373 Deposit insurance
376 Other advancement of commerce
400 TRANSPORTATION
401 Ground transportation
402 Air transportation
403 Water transportation
407 Other transportation

570 MEDICARE
571 Medicare
600 INCOME SECURITY
601 General retirement and disability
insurance (excluding social security)
602 Federal employee retirement and disability
603 Unemployment compensation
604 Housing assistance
605 Food and nutrition assistance
609 Other income security
650 SOCIAL SECURITY
651 Social security
700 VETERANS BENEFITS AND
SERVICES
701 Income security for veterans
702 Veterans education, training, and
rehabilitation
703 Hospital and medical care for veterans
704 Veterans housing
705 Other veterans benefits and services
750 ADMINISTRATION OF JUSTICE
751 Federal law enforcement activities
752 Federal litigative and judicial activities
753 Federal correctional activities
754 Criminal justice assistance
800 GENERAL GOVERNMENT
801 Legislative functions
802 Executive direction and management
803 Central fiscal operations
804 General property and records management
805 Central personnel management
806 General purpose fiscal assistance
808 Other general government
809 Deductions for offsetting receipts
900 NET INTEREST
901 Interest on Treasury debt securities (gross)
902 Interest received by on-budget
trust funds
903 Interest received by off-budget
trust funds
908 Other interest
909 Other investment income

450 COMMUNITY AND REGIONAL DEVELOPMENT
451 Community development
452 Area and regional development
453 Disaster relief and insurance

920 ALLOWANCES
921–929 Allowances [Assigned by OMB]

500 EDUCATION, TRAINING, EMPLOYMENT, AND
SOCIAL SERVICES
501 Elementary, secondary, and
vocational education
502 Higher education
503 Research and general education aids
504 Training and employment
505 Other labor services
506 Social services

950 UNDISTRIBUTED OFFSETTING RECEIPTS
951 Employer share, employee
retirement (on-budget)
952 Employer share, employee
retirement (off-budget)
953 Rents and royalties on the Outer
Continental Shelf
954 Sale of major assets
959 Other undistributed offsetting receipts

550 HEALTH
551 Health care services
552 Health research and training
554 Consumer and occupational health and safety

MULTIPLE FUNCTIONS
999 Multifunction account [used for accounts
that involve two or more major functions]

Page 10 of Section 79

OMB Circular No. A–11 (2020)

THE BUDGET DATA SYSTEM

EXHIBIT 79B

Source Category Codes for Receipt Accounts
GOVERNMENTAL RECEIPTS
[RECEIPT TYPE "G"]
Individual income taxes:
Federal Funds .............................................................. 0121
Corporation income taxes:
Federal funds............................................................... 0130
Trust funds (Hazardous substance superfund) ............. 0135
Social insurance and retirement receipts:
Employment and general retirement:
Old-age and survivors insurance (Off-budget) ..... 0211
Disability insurance (Off-budget) ......................... 0213
Hospital insurance ................................................ 0215
Railroad retirement:
Social Security equivalent account ................ 0219
Rail pension & supplemental annuity ............ 0217
Unemployment insurance:
State taxes deposited in Treasury ......................... 0221
Federal unemployment tax receipts ...................... 0222
Railroad unemployment tax receipts .................... 0223
Railroad debt repayment....................................... 0224
Other retirement:
Federal employees' retirement—employee
share ..................................................................... 0232
Non-Federal employees retirement....................... 0233
Excise taxes:
Federal funds:
Tobacco ................................................................ 0311
Alcohol ................................................................. 0312
Telephone and teletype services ........................... 0314
Ozone depletion.................................................... 0315
Transportation fuels.............................................. 0316
Medical Devices ................................................... 0321
Miscellaneous excise taxes ................................... 0320
Other Federal fund excise taxes............................ 0310
Trust funds:
Highway trust fund ............................................... 0322
National recreational trails trust fund ................... 0323
Airport and airway trust fund ............................... 0325
Aquatic resources trust fund ................................. 0330
Tobacco trust fund ................................................ 0331
Black lung disability insurance trust fund ............ 0333
Inland waterway trust fund ................................... 0336
Hazardous substance superfund............................ 0339
Oil spill liability trust fund ................................... 0341
Post-closure liability trust fund............................. 0342
Supplementary medical insurance ........................ 0343
Patient-centered outcomes research...................... 0344
Vaccine injury compensation trust fund ............... 0345
National endowment for the environment ............ 0346
Leaking underground storage tank trust fund ....... 0348
Other trust fund excise taxes ................................ 0349
Estate and gift taxes........................................................ 0350
Custom duties and fees ................................................... 0400
Miscellaneous Receipts:
Miscellaneous taxes .................................................... 0459
Net tobacco settlement ................................................ 0462
United Mine Workers of America: Combined benefit
fund ............................................................................. 0470
Employees health benefits fund .................................. 0473

OMB Circular No. A–11 (2020)

Deposit of earnings, Federal Reserve System.............. 0651
Transfers from the Federal Reserve .............................0652
Defense Cooperation ...................................................0653
Alternative fuels production ........................................ 0655
Fees for permits and regulatory and judicial services
Immigration, passport, and consular fees ..............0830
Patent and copyright fees ...................................... 0840
Registration and filing fees ................................... 0850
Coal mining reclamation fees ...............................0885
Miscellaneous fees for permits, licenses, etc ........ 0869
Miscellaneous fees for regulatory and judicial
services ................................................................. 0890
Fees for legal and judicial service .........................0860
Fines, penalties, and forfeitures ................................... 1050
Restitutions, reparations, and recoveries under military
occupation ................................................................... 1100
Confiscated assets .......................................................1150
Confiscated Iraqi assets ............................................... 1155
Refunds and recoveries ............................................... 1250
Proposed Legislative Plug ..............................................1300
OFFSETTING RECEIPTS
INTRAGOVERNMENTAL TRANSACTIONS
[RECEIPT TYPE "IF"]
Federal intrafund transactions:
Distributed by agency:
Interest from the Federal Financing Bank ............. 1405
Interest on Government capital in enterprises ....... 1400
Interest received by retirement and health benefits funds
..............................................................................1410
General fund payments to retirement and health benefits
funds:
Employees health benefits fund .....................1432
DoD retiree health care fund ..........................1430
Miscellaneous Federal retirement funds ......... 1438
Subsidy balance transfers...................................... 1440
Other ..................................................................... 1471
[RECEIPT TYPE "UF"]
Federal intrafund transactions:
Undistributed by agency:
Employing agency contributions:
Employees health benefits fund .....................1482
DoD retiree health care fund ..........................1480
Miscellaneous Federal retirement funds ......... 1488
[RECEIPT TYPE "IT"]
Trust intrafund transactions:
On-Budget:
Payment to railroad retirement (from off-budget) . 1691
Interest payments, to hospital insurance (from
off-budget) ............................................................1692
Other ..................................................................... 1521
Off-Budget:
Interest on intertrust borrowing ............................1693
Other ..................................................................... 1511

Page 11 of Section 79

EXHIBIT 79B—CONTINUED

THE BUDGET DATA SYSTEM

[RECEIPT TYPE "ID"]
Inter-fund transactions:
Distributed by Agency:
On Budget:
Federal fund payments to trust funds:
Contributions to retirement and insurance programs:
Military retirement fund .................................1612
Supplementary medical insurance ..................1613
Hospital insurance ..........................................1614
Railroad social security equivalent fund ........1615
Rail industry pension fund .............................1620
Civilian supplementary retirement
contributions ..................................................1616
Unemployment insurance...............................1617
Other contributions ........................................1618
State and local government fiscal assistance.........1623
Miscellaneous payments .......................................1622
Trust fund payments to Federal funds:
Repayment of loans or advances to trust
funds ..............................................................1644
Quinquennial adjustment of military service
credits .............................................................1695
Other ..............................................................1643
Off-Budget:
Old-age, survivors and disability, insurance .........1681
[RECEIPT TYPE "UI"]
Undistributed by agency:
On-Budget:
Employer share, employee retirement (on-budget):
Civil service retirement and disability
insurance ........................................................1661
CSRDI from Postal Service............................1697
Hospital insurance (contribution as
employer) .......................................................1662
Employer contributions to FHI from Postal
Service ...........................................................1696
Military retirement fund .................................1664
Other Federal employees retirement ..............1669
Interest received by on-budget trust funds ............1670
Off-Budget:
Employer share, employee retirement
(off-budget) ...........................................................1682
Interest received by off-budget trust fund .............1683
PROPRIETARY RECEIPTS FROM THE PUBLIC
[RECEIPT TYPE "P"]
Distributed by agency:
Interest:
Interest on foreign loans and deferred foreign
collections .............................................................1715
Interest on deposits in tax and loan accounts ........1716
Other interest ........................................................1717
Dividends and other earnings ................................1750
Royalties and rents ......................................................2050

Page 12 of Section 79

Sale of products:
Sale of timber and other natural land products ..... 2220
Sale of minerals and mineral products .................. 2230
Sale of power and other utilities ........................... 2240
Other..................................................................... 2299
Fees and other charges for services and special benefits:
Medicare premiums and other charges ................. 2460
Employees health benefits premiums ................... 2462
Nuclear waste disposal revenues .......................... 2464
Veterans life insurance (trust funds) ..................... 2465
Tolls and other revenues, Panama Canal .............. 2466
Other..................................................................... 2467
Sale of Government property:
Military assistance program sales (trust funds)..... 2637
Sale of land and other real property ...................... 2515
Sale from the stockpile of strategic and other
materials ............................................................... 2636
Other..................................................................... 2799
Realization upon loans and investments:
Dollar repayments of loans, Agency for International
Development ........................................................ 2961
Foreign military credit sales ................................. 2962
Negative subsidies and downward re-estimates .... 2965
Repayment of loans to foreign nations ................. 2997
Other..................................................................... 2998
Recoveries and refunds ............................................... 3100
Gifts and contributions ................................................ 3101
Miscellaneous receipt accounts ................................... 3102
[RECEIPT TYPE"UP"]
Undistributed by agency:*
Outer Continental Shelf escrow account
(Function 908) ............................................................. 3220
Outer Continental Shelf rents and bonuses (953) ........ 3230
Outer Continental Shelf royalties (953)....................... 3240
Arctic National Wildlife Refuge (959) ........................ 3245
Sale of major assets (954) ........................................... 3250
Other undistributed offsetting receipts (959) ............... 3252
OFFSETTING GOVERNMENTAL RECEIPTS
[RECEIPT TYPE "OG"]
Distributed by Agency:
Defense cooperation .................................................... 4001
Regulatory fees ........................................................... 4025
Other ........................................................................... 4050
[RECEIPT TYPE "UG"]
Undistributed by agency:
Spectrum auction proceeds.......................................... 5000
*NOTE: Functions may not be mixed within a "UP" source
category.

OMB Circular No. A–11 (2020)

THE BUDGET DATA SYSTEM

EXHIBIT 79C

What transmittal code should I use to reflect my proposal for the Budget?1
Does your proposal require language
to be enacted in an authorizing act?

Yes
Is this a routine reauthorization of
an ongoing discretionary program?

No
Transmittal code 0

No
Is this an extension of an expiring
mandatory program assumed to be
continued in the baseline?

Yes
Transmittal code 0

No
Is this proposal subject to PAYGO?
(affects mandatory net BA or outlays
or affects governmental receipts)

Yes
Transmittal code 0

No
Transmittal code 2
(discretionary, mandatory,
or governmental receipt
proposal, not subject to
PAYGO)

Yes
Transmittal code 4

Partially
PAYGO effects: Transmittal code 4
Non-PAYGO effects: Transmittal code 2

Use transmittal code 1 for supplemental proposals for current year BA that do not require
new authorizing language.
1

Page 13 of Section 79

OMB Circular No. A–11 (2020)

EXHIBIT 79D

THE BUDGET DATA SYSTEM

Examples of Different Account Identification Codes
The following example illustrates the various account code combinations for the Salaries and Expenses
account of the National Telecommunications and Information Administration of the Department of
Commerce:

 Budget (or "OMB") account number
OMB Agency Code

OMB Bureau Code

006

–

60

–

Account Symbol

0550

 Treasury account number
Treasury Agency Code

Account Symbol

CGAC Agency Code

Account Symbol

or
13

–

0550

013

–

0550

 Account identification code as shown in budget Appendix
CGAC Agency Code

013

Account Symbol

–

0550

–

Transmittal Code

OMB Circular No. A–11 (2020)

0

–

Fund Code

1

–

376

Subfunction

Page 14 of Section 79

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES
Table of Contents
80.1
80.2
80.3
80.4
80.5
80.6
80.7

What are the basic requirements?
What general rules do I need to know?
What rules apply to discretionary spending and collections?
What rules apply to mandatory spending and collections?
What rules apply to mandatory supplemental requests?
What rules apply to governmental receipts?
What materials must I provide in support of baseline estimates?
Summary of Changes

States that sequestration of mandatory resources for all years that sequestration is required under
current law should be reflected in the baseline (section 80.4).

80.1

What are the basic requirements?

OMB baseline estimates follow the rules in section 257 of the Balanced Budget and Emergency Deficit
Control Act of 1985, as amended (BBEDCA). The baseline rules were reinstated through amendments to
BBEDCA enacted in the Budget Control Act of 2011 (BCA).
Each agency, including the legislative and judicial branches, must submit estimates of budgetary resources,
outlays, and receipts that project the current year (CY) levels into the budget year (BY) through BY+9,
except:




For credit financing accounts, baseline data is required only for net financing disbursements; and
Government-sponsored enterprises do not have to submit baseline estimates.

Section 82 provides detailed information on entering baseline data into MAX A-11 DE.
BBEDCA provides explicit instructions on how to develop the baseline estimates. Some apply to all
baseline estimates. However, most rules are specific to two categories of collections and spending:




Those that are controlled through annual appropriations acts (discretionary spending); and
Those that are controlled through authorizing legislation (mandatory spending and receipts).

The classification of collections and spending as discretionary or mandatory spending generally follows the
criteria specified in BBEDCA. Consult your OMB representative if you have questions concerning the
classification.
OMB may work with affected agencies to make adjustments to the estimates to produce an adjusted baseline
to be used in the budget documents.

OMB Circular No. A–11 (2020)

Page 1 of Section 80

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES

80.2

What general rules do I need to know?

The baseline is a projection of the budgetary resources, outlays, and receipts for mandatory programs and
governmental receipts based generally on current law, and a projection of the CY levels of budgetary
resources, outlays, and receipts into the outyears for discretionary programs. Below are general rules that
apply to the baseline estimates:



Legislative proposals. Legislative proposals are considered to be changes from the baseline
projection. Do not reflect legislative proposal budgetary effects in the baseline estimates.



Supplemental proposals. Include only supplementals associated with mandatory programs that
would finance obligations required by current law in the baseline.



Regulations, management initiatives, and administrative actions. Include the effects of these
actions, including planned regulations that are not final, in the baseline estimates, as long as they
can be implemented without further legislation.



Credit programs. Base the estimates for credit programs on enacted appropriations of subsidy
budget authority for direct loans and guaranteed loan commitments. In addition, see section
185.11(d) for baseline requirements for net financing disbursements in liquidating and financing
accounts (schedule Y).

80.3

What rules apply to discretionary spending and collections?

Follow the BBEDCA guidelines and base the baseline estimates for discretionary spending and collections
on the levels provided in the most recent appropriations Act or full-year continuing resolution (CR). If a
short-term CR is in effect, base the estimates on the annualized level of the CR. Except for advance
appropriations, the most recent appropriations Act or full-year CR is normally for the CY.
(a)

CY base

Estimates will equal the enacted CY amounts reported in MAX A-11 DE under transmittal code 0. You
must separate discretionary budgetary resources, except those related to spending authority from offsetting
collections, into portions related to civilian pay and benefits, military pay and benefits, or not related to pay
and benefits. See section 81.2 for pay and non-pay definitions.
(b)

BY through BY+9 baseline estimates

In most cases, baseline estimates of budgetary resources are calculated by MAX A-11 DE to be equal to
the most recent full-year appropriation (generally the CY level) adjusted for anticipated pay and non-pay
inflation using factors supplied by OMB.
For the four BBEDCA-specified accounts with social insurance administrative expenses (the Federal
Hospital Insurance Trust Fund, the Supplementary Medical Insurance Trust Fund, the Unemployment Trust
Fund, and the Rail Industry Pension Fund), you must report estimates of the beneficiary population (see
explanation of line 5150-00 in section 82.9).
For programs financed by the Highway Trust Fund and controlled by annual obligation limitations,
projections of discretionary outlays are derived from a projection with inflation of the CY level of the
obligation limitation.

Page 2 of Section 80

OMB Circular No. A–11 (2020)

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES

Outlays from budgetary resources provided prior to the BY should be the same in the baseline and in the
Presidential policy estimates. Baseline budgetary resources in the CY and beyond generally should outlay
at a rate that is consistent with Presidential policy outlay rates. Section 82.6 describes outlays more fully.
(c)

Advance appropriations

If an account is completely funded through advance appropriations, the last year of the enacted advance
appropriation is the base for calculating the baseline estimate for the remaining years. However, if the
Congress discontinues an advance appropriation and provides the funding for that advance in the current
appropriations instead, the last year of the advance appropriation should be assumed to be zero, and the
regular appropriation should be inflated accordingly.
If an account is funded with both current and advance appropriations, inflate the current appropriation as
described in (b) above; for the advance appropriation, follow the guidance in the paragraph above.
(d)

Discretionary credit accounts

MAX A-11 DE inflates CY subsidy budget authority using the annual adjustment factor for non-pay costs
from the economic assumptions for the Budget. The estimated policy subsidy rate for the BY should be a
separate and distinct calculation from that done for the CY. The OMB credit subsidy calculator computes
the subsidy rate using the economic assumptions for the Budget. (See section 185.5 for instructions on
calculating baseline subsidy estimates, including programs with negative subsidies.) OMB does not collect
baseline information on direct loan obligations and guarantee commitments.
(e)

Discretionary offsetting collections and receipts

The baseline estimates should be consistent with the levels of budgetary resources assumed for the account
conducting the activity that generates the collections. When the level of collections is independent of the
appropriated level, reflect collections consistent with the level of activity anticipated under current law.
(f)

Multi-account appropriations

If an appropriation covers more than one account and does not specify the amount provided for each
account, such as the limitation on administrative expenses under the Social Security Act, the distribution of
the budget authority by account in the CY is the base for subsequent years. MAX A-11 DE inflates the CY
amount by account to derive the budget authority for BY through BY+9.
(g)

Accounts with negative budget authority in the CY



If the account has net negative budget authority in the CY as a result of a rescission, reduction, or
transfer of balances, estimate the budget authority for BY through BY+9 as zero. Prior to setting
the budget authority for BY through BY+9 to zero, contact your OMB representative to request that
the MAX A-11 DE automatic calculator be turned off for this row.



If the account has negative budget authority because the offsetting collections credited to the account
exceed the spending authority from those offsetting collections (e.g., as a result of limitations on
administrative expenses or repayments of debt), provide your best estimate of the offsetting
collections under current law, and

 If the spending authority is controlled by appropriations, project the authority using the
guidance in section 80.3(b).

OMB Circular No. A–11 (2020)

Page 3 of Section 80

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES

 If the spending authority from offsetting collections is indefinite, reflect the level of activity
anticipated under current law.

80.4

What rules apply to mandatory spending and collections?

Section 257 of BBEDCA requires the estimates for budgetary resources provided in authorizing law and
for appropriated entitlements to reflect the level of activity anticipated under current law, using the Budget’s
economic and technical assumptions. Include the effect of changes to programs and activities directed by
previously enacted legislation (such as a change in a benefit formula that becomes effective in BY+2) in
the year that the changes become effective. The following special rules apply:



Expiring authorizations. Assume that a program explicitly designated as temporary will expire in
the baseline if the program was enacted after the Balanced Budget Act of 1997. Assume that
programs scheduled to expire under current law (even if not explicitly designated as temporary) will
expire in the baseline if CY outlays for the program are $50 million or less. Assume that all other
expiring programs will continue in the baseline if CY outlays exceed $50 million. For programs
with definite budget authority (BA), extend the BA at the same level authorized in the last full year,
and for programs with indefinite BA, project future BA and outlays based on the program’s
eligibility criteria, benefit formulas, and other provisions in effect at the point of expiration. Assume
an expiring provision of law (in contrast to an expiring program) will expire if that assumption does
not have the effect of terminating the basic program.



Veterans' compensation cost-of-living-adjustment (COLA). Assume enactment of a COLA for
veterans' compensation that is equal to the COLA required by law for veterans' pensions.

Agencies affected by these special rules should contact their OMB representative for guidance.
You should base collections affected by Federal pay rates on rates used for Presidential policy, not on the
levels of compensation assumed in the baseline for the pay-related portion of discretionary accounts. If a
pay increase for the CY has not been enacted, you should assume a CY pay increase equal to the pay
increase proposed for the CY in the previous President’s Budget, unless otherwise directed by OMB.
Similarly, if a Presidential policy decision on the pay increase for the BY has not been made, you should
use the provisional pay increase for the BY from section 32.1, unless otherwise directed.
Certain substantive changes to or restrictions on entitlement law or other mandatory spending law contained
in appropriations laws (including changes in offsetting receipts or collections) shall be treated as changes
in discretionary spending for the purposes of scoring those appropriations laws (see section 21 and
Appendix A). However, in the subsequent budget, OMB can decide to reclassify such changes, especially
in accounts that are generally mandatory. If advised by OMB to reclassify the change, the mandatory
spending entries for the account should reflect the change made in appropriations law.
Sequestration of mandatory resources for all years that sequestration is required under current law should
be reflected in the baseline in MAX A-11 DE. Temporary reductions of budgetary resources sequestered
in revolving, trust, or special fund accounts, or offsetting collections sequestered in appropriations accounts,
that are determined by OMB to become available in a subsequent fiscal year without further legislative
action should be included in the baseline for the fiscal year in which they become available. See section
100.14 for more information on showing these resources in budgetary reporting.
80.5

What rules apply to mandatory supplemental requests?

Baseline estimates for mandatory supplemental requests will reflect CY baseline estimates of budget
authority and the related outlays insofar as that budget authority will finance obligations that exist under
Page 4 of Section 80

OMB Circular No. A–11 (2020)

SECTION 80—DEVELOPMENT OF BASELINE ESTIMATES

current law. Budget authority estimates for BY through BY+9 will be zero. However, you should reflect
the outlays for CY budget authority, as appropriate, over the period BY through BY+9.
80.6

What rules apply to governmental receipts?

Governmental receipts should be projected based on provisions of the tax code under current law, except
that excise taxes dedicated to trust funds are assumed to continue after their scheduled expirations. (These
receipts will not necessarily be carried over in policy if the trust fund spending is assumed to expire.) Thus,
estimates should include the effect of changes to governmental receipts directed by previously enacted
legislation (such as a change in a tax rate, deduction, or credit that becomes effective in BY+2) in the year
that the changes become effective.
80.7

What materials must I provide in support of baseline estimates?

After final budget decisions, you may be required to submit a table showing the impact on the baseline of
estimates for some or all of the following:



Major regulations;



Expiring provisions of law or programs assumed to be extended in the baseline;



Expiring provisions of law or programs not extended in the baseline;



Caseloads for major mandatory programs;



Management initiatives;



Administrative actions; and



Other major program assumptions included in the baseline.

Show the budgetary impact of each major assumption separately. For example, a change in outlays due to
a regulatory change should be shown separately from a change due to the expiration of a provision of law.
Consult with your OMB representative on the format and content of this table.

OMB Circular No. A–11 (2020)

Page 5 of Section 80

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

SECTION 81—POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)
Table of Contents
81.1
81.2
81.3

What are the basic requirements?
What data classifications do I use to enter data into MAX A-11 DE?
What information do I need to report?
(a) Expenditure accounts
(b) Receipt accounts
Summary of Changes

Updates to reflect that former exhibit 81 has been moved from this Circular to a MAX Community
page (section 81.2).
Removes the “Mandatory, Account-Specific Sequestration Policy, Authorizing Committee” budget
enforcement data classification in the “Summary of Budget Enforcement Data Classifications” table
(section 81.2).

81.1

What are the basic requirements?

MAX A-11 DE contains detailed information on budgetary resources, outlays, and receipts for presidential
policy (schedules A and R) and baseline (schedules S and K). You will enter the data for schedules A and
S in the combined schedule X in MAX A-11 DE. The system will copy the appropriate entries from
schedule X into schedules A and S.





Baseline and policy data cover the period PY through BY+9.
Schedules A and S include information on budget authority, limitations and outlays.
Schedules R and K include information on receipts.

For all accounts, except credit financing accounts and Government-sponsored enterprises, you must:





Submit policy data (all transmittal codes).
Submit baseline data for the regular budget schedule (transmittal code "0").
Submit baseline data for supplemental requests (transmittal code "1") that are classified as
mandatory and finance obligations that exist under current law (such as payments under entitlement
programs).

 Do not provide baseline estimates for discretionary supplemental requests.
 Do not provide baseline estimates for other transmittals (e.g., codes "2", "4", "8") unless
specifically requested by OMB.

Use the guidance in section 31 and section 32 to develop the policy estimates. Use the guidance in section
80 to develop the baseline estimates.

OMB Circular No. A–11 (2020)

Page 1 of Section 81

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

81.2

What data classifications do I use to enter data into MAX A-11 DE?

Report data using the classifications specified below. Multiple entries are required when more than one
classification applies to a budgetary resource, limitation, offset, or outlay. When inserting or revising data
in MAX A-11 DE, choose the appropriate line number, subfunction, budget enforcement subcategory, and
other classifications from a list provided on the screen. For more information on inserting data
classifications in MAX A-11 DE, visit this MAX Community page.
DATA CLASSIFICATIONS FOR SCHEDULES X (A and S), R, AND K
Classification

Description

LINE NUMBER

Line numbers for schedules A, S, R and K consist of a four-digit number and a two-digit
suffix (xxxx–xx). For schedules A and S, the first four digits describe the type of data
being reported and the last two digits distinguish between policy and baseline data or
describe the types of outlays (see section 82.4). For schedules R and K, the six-digit
number (xxxx–xx) indicates the character classification (see section 81.3 and 84.4).

SUBFUNCTION

For accounts with a single subfunctional classification (see section 79.2), you can enter
data without specifying the subfunction; MAX A-11 DE automatically provides the
subfunction designation. For accounts with multiple subfunctions, you must enter data for
each subfunction separately.

CIVILIAN PAY
AND BENEFITS/
MILITARY PAY
AND BENEFITS/
NON-PAY

Indicates whether amounts are used to fund personnel compensation and benefits ("pay")
or other activities ("non-pay"). This is entered in schedule X on line xxxx–50.
Applies to baseline budget authority (other than spending authority from offsetting
collections) and limitations.
The requirement to distinguish baseline pay and benefits from other amounts applies only
to discretionary budget authority and limitations. For mandatory amounts, you may choose
to make the distinction, or just to code all amounts as non-pay.
Civilian pay and benefits means the amount of new budgetary resources used to fund
personnel compensation and benefits for civilian personnel, consistent with the definitions
for object classes 11.1 through 11.5 and 12.1.
Military pay and benefits means the amount of new budgetary resources used to fund
personnel compensation and benefits for military personnel, consistent with object classes
11.6, 11.7 and 12.2.
Other than pay and benefits means the amount of new budgetary resources not used to
fund personnel compensation.

BUDGET
ENFORCEMENT
CATEGORY/
SUBCATEGORY/
JURISDICTION/

Page 2 of Section 81

Indicates:



Budget enforcement category. (i.e., discretionary, mandatory, net interest,
governmental receipt) As a general rule, for offsetting collections from
Federal sources, you should classify any spending authority from offsetting
collections, the offsetting collections from which they are derived, and the
associated outlays as mandatory or discretionary based on the activities for
which the offsetting collections are spent in the receiving account. This means
the classification will have the same classification as the funding provided for
similar activities being carried out by the account. For offsetting collections
from non-Federal sources (e.g. user fees), amounts should be classified as
mandatory if the legislative language that creates the collection is in
authorizing legislation or discretionary if the legislative language is in an
appropriations act.
OMB Circular No. A–11 (2020)

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

Classification

Description



Subcategory. Includes subcategories from before discretionary enforcement
expired in 2002 (e.g. third scorecard, highway, mass transit, non-emergency
supplemental funding, and discretionary change in a mandatory program), as
well as the cap adjustments included in the Budget Control Act of 2011 (BCA)
(e.g., overseas contingency operations/global war on terrorism, emergency
funding, program integrity, and disaster relief). Report data by the categories
listed in the next table, "Summary of Budget Enforcement Data
Classifications." Use multiple entries if more than one classification applies to
the budgetary resources and outlays in an account.



Jurisdiction. (appropriations or authorizing committee) All discretionary
resources are under the jurisdiction of appropriations committees. The
classification for mandatory resources differentiates between appropriations
and authorizing committee jurisdiction. Only accounts that have been
approved by OMB should include mandatory resources under the jurisdiction
of the appropriations committees.



Rescissions and cancellations. Use an emergency, overseas contingency
operations/global war on terrorism (OCO/GWOT), or disaster relief
subcategory to classify rescissions and cancellations of amounts that have been
designated as emergency, OCO/GWOT, or as disaster relief appropriations,
respectively. Reductions of funds that have been designated as emergency
requirements will not be counted as PAYGO offsets for the purposes of the
Statutory Pay-As-You-Go Act of 2010. Reductions of funds that have been
designated as emergency requirements, as OCO/GWOT appropriations, or as
disaster relief will not be counted as discretionary offsets for appropriations of
non-emergency funds.



Other. The above rules apply to all line entries except the number of
beneficiaries (line 5250-00).

SUMMARY OF BUDGET ENFORCEMENT DATA CLASSIFICATIONS
If the resource is
classified as ...
Discretionary

And is
controlled by
the ...

And the following conditions
apply ...

Appropriations
committee

None of the conditions
described below applies.

Then the data classification is ...

DISCRETIONARY
This category includes spending
authority that requires appropriations
committee action and the associated
outlays, as well as receipts made
available through action by
appropriations committees in
discretionary accounts.
Do not use this category if amounts
can be classified in any of the other
discretionary categories described
below.

OMB Circular No. A–11 (2020)

Page 3 of Section 81

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

If the resource is
classified as ...

And is
controlled by
the ...

And the following conditions
apply ...
The amounts are under the
discretionary highway
category of BBEDCA.

DISCRETIONARY, HIGHWAY

The amounts are under the
discretionary mass transit
category of BBEDCA.

DISCRETIONARY, MASS TRANSIT

The amounts include enacted
or proposed emergency
funding for the current year
and proposed emergency
funding for the budget year
(i.e., funding that is either
proposed or enacted with an
emergency designation by
both the President and the
Congress pursuant to Section
251(b)(2)(A) of BBEDCA)
and is limited to emergency
amounts that are not for
overseas contingency
operations/global war on
terrorism, or disaster relief.

Classify amounts in excess of the
highway category spending cap as
"discretionary" not as "discretionary,
highway."

Classify amounts in excess of the mass
transit category spending cap as
"discretionary" not as "discretionary,
mass transit."
DISCRETIONARY, EMERGENCY
PURSUANT TO 2011 BUDGET
CONTROL ACT
Use only with OMB approval.
Do not use this category if amounts
can be classified in any of the other
discretionary categories described
below.

Use for enacted or proposed
NON-emergency funding for
the current year and proposed
NON-emergency funding for
the budget year for funding
requested or provided in a
supplemental act.

NON-EMERGENCY
SUPPLEMENTAL FUNDING

Use for enacted or proposed
funding for the current year
and proposed funding for the
budget year that is designated
by both the President and the
Congress as being for
overseas contingency
operations/global war on
terrorism pursuant to Section
251(b)(2)(A) of BBEDCA.

OVERSEAS CONTINGENCY
OPERATIONS/GLOBAL WAR ON
TERRORISM

Use for enacted or proposed
funding for the current year

PROGRAM INTEGRITY FUNDING

and proposed funding for the
budget year for either SSA
Page 4 of Section 81

Then the data classification is ...

Use only with OMB approval.

Use only with OMB approval.

Use only with OMB approval.

OMB Circular No. A–11 (2020)

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

If the resource is
classified as ...

And is
controlled by
the ...

And the following conditions
apply ...

Then the data classification is ...

Continuing Disability
Reviews and
Redeterminations or for the
HHS Health Care Fraud and
Abuse Control account for
program integrity efforts
pursuant to Sections
251(b)(2)(B) and 251(b)(2)(C)
of BBEDCA. This may also
be used for additional
approved Administration
program integrity cap
adjustment proposals.

Mandatory

Appropriations
committee

Use for enacted or proposed
funding for the current year
and proposed funding for the
budget year that is designated
by the Congress as being for
disaster relief pursuant to
Section 251(b)(2)(D) of
BBEDCA.

DISASTER RELIEF FUNDING

Use for enacted or proposed
funding for the current year
and proposed funding for the
budget year that is additional
new budget authority for
wildfire suppression
operations pursuant to Section
251(b)(2)(F) of BBEDCA.

WILDFIRE SUPPRESSION
OPERATIONS

Use for proposed changes to
mandatory spending requested
in appropriations laws
(CHIMPs). Changes to budget
authority and the associated
outlays resulting from enacted
CHIMPs should be classified
under the appropriate
mandatory category.

DISCRETIONARY,
DISCRETIONARY CHANGE IN A
MANDATORY PROGRAM

None of the conditions
described below applies.

Use only with OMB approval.

Use only with OMB approval.

Does not apply to baseline estimates.
Use only with OMB approval. (Unless
otherwise instructed by OMB, this
category only applies to proposed
CHIMPs. See definition of CHIMPs in
section 20.3.)
MANDATORY, APPROPRIATIONS
COMMITTEE
Do not use this category if amounts
can be classified in any of the other
mandatory categories described below.

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Page 5 of Section 81

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

If the resource is
classified as ...

And is
controlled by
the ...

Authorizing
committee

And the following conditions
apply ...

Then the data classification is ...

The amounts include
emergency funding
(i.e., funding that is proposed
to be designated as emergency
by the President and the
Congress in statute).

MANDATORY, EMERGENCY,
APPROPRIATIONS COMMITTEE

None of the conditions
described below applies.

MANDATORY, AUTHORIZING
COMMITTEE

Use only with OMB approval.

Do not use this category if amounts
can be classified in any of the other
mandatory categories described below.

Net Interest

Governmental
receipts

Authorizing
committee

The amounts include
emergency funding
(i.e., funding that is proposed
to be designated as emergency
by the President and the
Congress in statute.)

MANDATORY, EMERGENCY,
AUTHORIZING COMMITTEE

The amounts include funding
sequestered in the previous
year that becomes available
for obligation without further
legislative action.

MANDATORY, SEQUESTRATION
POP-UP, AUTHORIZING
COMMITTEE

None of the conditions
described below applies.

NET INTEREST

Use only with OMB approval.

Use only with OMB approval.
Do not use in PY.
Applies to budget authority, outlays,
and offsetting receipts included in the
net interest functions (function 900).

The amounts result from the
effects of proposed legislative
changes on interest budget
authority, outlays, or receipts,
and are not scored as
PAYGO.

NET INTEREST, THIRD
SCORECARD

(Not applicable)

GOVERNMENTAL RECEIPTS

81.3

What information do I need to report?

(a)

Expenditure accounts

Does not apply to baseline estimates.

Applies to governmental receipts in
schedules K and R.

Report all budgetary resources, limitations, outlays, and offsets in schedule X and MAX A-11 DE will
automatically copy the data to schedules A and S. For more information about schedule X, see
section 82.

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OMB Circular No. A–11 (2020)

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

The following rules apply to expenditure accounts:



For PY through BY, the sum of amounts for total policy BA (lines xxxx-40) and offsets (lines xxxx41) must equal the amounts entered for schedule P (four-digit line numbers).



For discretionary CY amounts in transmit 0, baseline BA; limitations; and offset amounts must equal
policy amounts. You will enter data in the baseline lines, and MAX A-11 DE will copy it to policy
and lock the policy amount.



For mandatory amounts in CY through BY+9 in transmit 0, all baseline amounts must equal policy
amounts. You will enter data in the baseline lines, and MAX A-11 DE will copy it to policy and
lock the policy amounts.



For discretionary baseline BA and limitations (except spending authority from offsetting
collections), you will enter a CY amount and MAX A-11 DE will generate and lock BY through
BY+9. For mandatory baseline BA and limitations, you will enter all amounts.



For discretionary policy BA and limitations (except spending authority from offsetting collections),
you will enter a BY amount and MAX A-11 DE will generate and lock BY+1 through BY+9. In
some cases, OMB will unlock BY+1 through BY+9 so you can overwrite the amounts in
the outyears.



For discretionary offsets and spending authority from offsetting collections, you will enter data for
CY in baseline and BY in policy, and MAX A-11 DE will generate the outyears. You may overwrite
these generated amounts.



For discretionary outlays, you will enter in policy:
o

Outlay amounts in PY.

o

Outlay amounts in all years for outlays from balances (both obligated and unobligated) of
budget authority brought forward from PY (end of PY balances).

o

Outlay rates that apply to BA or limitations provided in the CY and beyond. You may use
different outlay rates for the CY than you use for BY and beyond.

MAX A-11 DE will copy PY amounts, all outlay rates, and end of PY balance outlay amounts to
baseline.


(b)

For mandatory outlays, you may choose to enter all amounts by hand, or use the outlay rates where
applicable. MAX A-11 DE will copy outlay amounts and rates to baseline.
Receipt accounts

Report data on all collections deposited in receipt accounts (i.e., governmental receipts and offsetting
receipts) in schedules R and K. The line numbers for offsetting receipts are also used to designate receipt
character classification (see section 84.3(d)). Only one character classification (line number) is valid for
each receipt account, and that information must be specified in advance in OMB's database of account
information before you can report the character classification data for the applicable account.
OMB Circular No. A–11 (2020)

Page 7 of Section 81

POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY,
OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

The following rules apply to receipts:



Past year data will be loaded into schedule R from agency data reported to Treasury. These amounts
cannot be overridden but can be changed by OMB when agencies provide valid justification, to
include coordination with Treasury (see section 82.12).



MAX A-11 DE automatically calculates discretionary policy receipts in schedule R through BY+9
for the years that are subject to across-the-board rules. You may overwrite these amounts, if
necessary.



MAX A-11 DE also automatically calculates discretionary baseline receipts in schedule K for BY
through BY+9 based on the CY budgetary resources entered by the agency and inflation factors
entered by OMB. You may overwrite these amounts, if necessary.



MAX A-11 DE copies the mandatory baseline receipts data you enter in schedule K to schedule R.
To change the policy estimates, you must revise the baseline estimates.

The following table indicates the line numbers used to report receipts in schedules K and R:
RECEIPTS
Entry
0000–00

Title

Description

Governmental receipts

Report all collections classified as governmental
receipts (see section 20.7).

Offsetting receipts:

Report all offsetting receipts based on the character
classification of the receipts (see section 84.4). Most
offsetting receipts will be reported on line 2004–03.

1330–03

Proceeds from sale of commodities

1340–03

Receipts from sales of property or assets

1352–03

Receipts from other physical assets

1512–03

Receipts for education and training

2004–03

All other offsetting receipts

Page 8 of Section 81

OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

SECTION 82—COMBINED SCHEDULE X
Table of Contents
82.1
82.2
82.3
82.4

Overview
What is schedule X?
What are schedules P, A, and S?
How is schedule X organized?
How are schedules A and S derived from schedule X?

82.5
82.6
82.7
82.8
82.9
82.10

Sections of schedule X
How do I report obligations by program activity?
How do I report the budgetary resources available for obligation?
How do I report the change in obligated balances?
How do I report budget authority and outlays, net?
What memorandum information must I report in schedule X?
How do I show unfunded deficiencies that have not been liquidated?

82.11
82.12
82.13

Data controls
What control totals do I need to tie to?
How do I resolve issues with my GTAS control totals?
What amounts in schedule X need to tie to other schedules?

82.14
82.15
82.16
82.17

Special Requirements
How do I present transfers of resources?
How do I present transfers in the estimates?
How do I present merged accounts?
How should I treat allocation accounts?

82.18

Line Descriptions
What should I know about the individual lines in schedule X?

Ex–82

Schedule X Line Numbers including schedule A, S, and P Lines
Summary of Changes

Adds memorandum lines for changes to unobligated and obligated balances as identified in Appendix
F of OMB Circular No. A-11 (2019) (section 82.18).
Updates sections to reflect that former exhibits 82A through 82C have been moved from this Circular
to a MAX Community help page (section 82.4, 82.6(d)).
Removes exhibits 82A through 82C and renumbers exhibit 82D to 82 (exhibit 82).

82.1

What is schedule X?

Schedule X facilitates entering like data into MAX A-11 DE. Instead of entering similar or identical data
into three different schedules, you use one master worksheet. The data entered into schedule X populates:



Schedule P (Program and financing schedule)

OMB Circular No. A–11 (2020)

Page 1 of Section 82

SECTION 82—COMBINED SCHEDULE X




Schedule A (Presidential policy data for expenditure accounts)
Schedule S (Presidential baseline data for expenditure accounts)

For credit financing accounts and government-sponsored enterprises, schedule X populates only schedule
P, because these accounts do not have policy or baseline data.
82.2

What are schedules P, A, and S?

Schedule P is the program and financing schedule. It is printed in the budget Appendix and presents
information on agency programs, the allocation of budgetary resources by activity, the status of those
resources, and spending patterns. The schedule covers PY through BY. It is used to:






Analyze and evaluate the estimates;
Compare enacted funding levels to the President's request;
Relate budget formulation to budget execution (estimates to actuals); and
Identify programmatic and historical trends.

Schedule A shows budget authority (BA) and outlays by OMB account for the most recent actual year (PY),
enacted levels for the current year (CY), and the levels proposed by the President for the budget year (BY)
through BY+9.
Schedule S shows baseline estimates of BA and outlays by OMB account and covers CY through BY+9.
To learn more about the additional data classifications you will use for schedules A and S, see section 81.
82.3

How is schedule X organized?

Schedule X follows the flow of the program and financing schedule (schedule P):








Obligations by program activity
Budgetary resources
Change in obligated balance
Budget authority and outlays, net
Memorandum (non-add) entries
Unfunded deficiencies

(lines 0001–0900)
(lines 1000–1966)
(lines 3000–3200)
(lines 4000–4190)
(lines 5000–5250)
(lines 7000–7020)

(section 82.5)
(section 82.6)
(section 82.7)
(section 82.8)
(section 82.9)
(section 82.10)

The data you enter in the Budgetary Resources section and the Budget Authority and Outlays, Net section
will automatically populate schedules P, A, and S. The remainder of the sections populate schedule P.
The Budgetary Resources section is a common section used in schedule X, the SF 133 report on budget
execution, and the apportionment schedule. The Change in Obligated Balance; the Budget Authority and
Outlays, Net is used in schedule X and the SF 133.
82.4

How are schedules A and S derived from schedule X?

In the Budgetary Resources section, where schedule X shows the total for a type of BA (e.g., line 1160),
you will also enter a more detailed breakout of budget authority and outlays used to populate schedules A
and S. In the Budget Authority and Outlays, Net section, where schedule P shows offsets (e.g., line 4030),
you will also enter a more detailed breakout of offsets for schedules A and S.

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OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

You will do this by using more than one version of the line. For example, for total discretionary
appropriations, you will use line X 1160 to populate schedule P, line X 1160–40 to populate schedule A,
and line X 1160–50 to populate schedule S. Since baseline and policy should be equal in CY for all data
in transmit 0 and for BY through BY+9 in transmit 0 for mandatory receipts and spending, MAX A-11 DE
will copy your data entry from baseline lines to policy. MAX A-11 DE will display a CY error if the
amounts you enter in schedule X to populate the P and A schedules do not match the corresponding amounts
that populate schedule A.
Schedules A and S also require that you associate outlays with your BA, so for each line of policy and
baseline BA, you will show the associated outlays. These outlays are copied directly into schedules A and
S, and are used to populate the Budget Authority and Outlays, Net section of schedule P. See the MAX
Community help page for more guidance on entering outlays.
Schedule P line numbers always have four digits. Schedule A and S line numbers always have six digits.
Subtotals that appear only onscreen (i.e., do not print) also have 6 digits. This chart shows what the fifth
and sixth digits in line numbers mean:
MAX A-11 DE Line and Line Numbers

Schedule

New Budget Authority and limitations:
xxxx–40

Policy program

Schedule A

xxxx–50

Baseline program

Schedule S

xxxx–61

Outlays from new authority

Schedule A

xxxx–62

Outlays from balances

Schedule A

xxxx–63

Outlays from end of PY balances

Schedule A

xxxx–64

Outlay subtotal

Schedule A

xxxx–81

Outlays from new authority

Schedule S

xxxx–82

Outlays from balances

Schedule S

xxxx–83

Outlays from end of PY balances

Schedule S

xxxx–84

Outlay subtotal

Schedule S

xxxx–41

Policy program

Schedule A

xxxx–71

Baseline program

Schedule S

xxxx–10

Sum of detail lines

xxxx–20

Computed totals

Outlays (policy):

Outlays (baseline):

Offsets:

Other:

Sum of the detail lines
xxxx–30
OMB Circular No. A–11 (2020)

Pick list placeholders
Page 3 of Section 82

SECTION 82—COMBINED SCHEDULE X

MAX A-11 DE Line and Line Numbers

Schedule

MAX A-11 DE displays these lines only in the pick lists for collapsible lines in
schedule X. Choose this line number when you want to enter a line with a new
BEA category, BEA subcategory and Spending Committee (e.g., authorizing
committee) code combination.
5250–00

Number of beneficiaries (in thousands)

Schedule S

Use only with OMB approval

82.5

How do I report obligations by program activity?

The Obligations by Program Activity section of schedule X, lines 0001–0900, shows the new obligations
of unexpired accounts for each of the principle program activities or projects financed by the account (see
section 20.5 for instructions on when to record obligations). Direct obligations are shown on lines 0001–
0799, reimbursable obligations are shown on lines 0801–0899 (see section 83.5 for more on the distinction
between direct and reimbursable obligations), and the 07xx series is reserved for credit-specific activities.
The total direct and reimbursable obligations in this section must tie to the totals in schedule O, object
classification.
In transmit 0, all amounts in this section must be positive.
(a)

Selecting program activities

Use activities that provide a constructive basis for analyzing and evaluating the estimates. Keep the number
of activities to a reasonable minimum without sacrificing clarity. Do not use subactivities (such as projects
or recipient institutions), unless the amounts are significant and the breakdown necessary to provide full
understanding. The activities should:






Clearly indicate the services to be performed or the programs to be conducted;
Finance no more than one strategic goal or objective;
Distinguish investment, developmental, grant and subsidy, and operating programs; and
Relate to administrative control and operation of the agency.

In cases where a single program activity line is used to group a variety of activities that do not lend
themselves to a more specific description, the line title will start with the name of the account and indicate
whether the obligations are direct or reimbursable, as follows:




Account Title (Direct)
Account Title (Reimbursable)

This naming convention will better standardize and improve the program activity line descriptions reported
in the Budget.
Unless otherwise noted, you must:




Distinguish direct obligations from reimbursable programs; and,
Have adequate accounting support for obligations shown in the actual column.

Page 4 of Section 82

OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

Having adequate accounting support means that your agency's financial system records obligations in a
way that allows you to create a straight-forward cross-walk between the projects or limitations in the
financial system and schedule X program activities. Typically, you will have many projects or limitations
in your financial systems that correspond to one schedule X activity.
Obtain approval for any changes in activity structure from OMB prior to your budget submission.
(b)

Allocating expenses to activities

Charge personnel compensation to activities on the basis of organizational units or on the basis of specific
assignments. When feasible, distribute other administrative and overhead expenses among activities.
However, you must be able to readily separate these overhead expenses from other charges. If you need to
distribute amounts between two or more activities, base the distribution on readily supportable factors. Be
consistent from year to year, and do not rely on overly detailed procedures.
Do not report adjustments to obligations in expired accounts in this part of schedule X. Report them under
changes in obligated balance, on lines 3011 and 3041 (see section 82.5).
(c)

Reimbursable programs

If your account includes reimbursable obligations (see section 20.5), show the obligations financed by
reimbursements separately from direct obligations. For classifying obligations as direct or reimbursable
see section 83.5.
Report all the obligations in credit program, financing, or liquidating account and associated with a credit
program as direct. For classifying obligations in non-credit fund accounts see section 83.5.
(d)

Program activity codes

Program activity codes are unique to each account and have no relationship to the codes shown in other
schedules, except for credit programs. For obligations specific to credit accounts, use the 07xx series, as
specified in the list of line numbers at the end of this chapter.
82.6

How do I report the budgetary resources available for obligation?

This section identifies the budgetary resources available for obligation in the account and provides detailed
information on the new budget authority. This section is also used in the SF 133 report on budget execution
and in the apportionment schedule.
(a)

Unobligated balance

The entries include unobligated balances carried over from prior years and adjustments to those amounts
(such as transfers of balances to and from other budget accounts and recoveries resulting from downward
adjustments of prior-year unpaid obligations). The unobligated balances reported on schedule X do not
include expired amounts or amounts unavailable for obligation. The end-of-year balances are shown as a
memorandum entry on line 1941.
(b)

Budget authority

The entries indicate the type of budget authority (such as appropriations, contract authority, spending
authority from offsetting collections) and whether the authority:

OMB Circular No. A–11 (2020)

Page 5 of Section 82

SECTION 82—COMBINED SCHEDULE X




Is discretionary or mandatory; and
Pertains to a special or trust fund account.

Separate entries identify adjustments resulting from transfers, temporary and permanent reductions, capital
transfers, repayments of outstanding borrowing, etc.
Discretionary budget authority means budget authority under the jurisdiction of appropriations committees
and controlled by annual appropriations acts. It includes budget authority provided in appropriations acts
except where such authority funds direct-spending programs, such as appropriated entitlements. Use the
appropriate discretionary entries to report budget authority that is classified as discretionary under the
Balance Budget and Emergency Deficit Control Act of 1985 (BBEDCA), see sections 20.4(e) and 81.3.
Mandatory budget authority means budget authority resulting from permanent laws and includes programs
the BBEDCA defines as "appropriated entitlements and mandatories," direct spending programs included
in appropriations Act such as the Medicare program. Use the appropriate mandatory entries to report all
budget authority that is classified as mandatory under the BBEDCA, as well as budget authority that is
classified as net interest. Also use the appropriate mandatory entries to report budget authority associated
with credit financing accounts.
(c)

Entering policy and baseline budgetary resources data

Below is additional detail on entering the data into schedule X that will populate schedules A and S for
budgetary resources and outlays.
BUDGETARY RESOURCES
Entry
1160–xx to
1850–xx

Description
Budget Authority. Includes total lines for each BEA category (e.g., discretionary,
mandatory,) for the different budgetary authority types (i.e., appropriations, advance
appropriations, borrowing authority, contract authority, spending authority from offsetting
collections).
Policy estimates of advance appropriations (line 1180) for BY+2 and beyond will be set equal
to BY+1, unless OMB approves as exception.

1963–xx to
1966–xx

Limitations. MAX A-11 DE includes data on limitations for selected accounts where
limitations on program level or administrative expenses are enacted or proposed.
Limitation lines are also used, with OMB approval, for special purposes, such as to report
information on mandatory administrative expenses for the social security and Medicare trust
funds. The limitation(s) applicable to an account must be specified in advance in OMB
database of account information before you can report limitation data in MAX A-11 DE.
When more than one limitation is applicable, report each one separately. Supplemental
requests and legislative proposals that involve limitations should be reported under the
appropriate transmittal code.
Mandatory budget authority that is subject to a discretionary limitation on obligations
established in an appropriations act is scored as discretionary budget authority rather than as a
limitation for all affected accounts except trust fund accounts in the Department of
Transportation.

xxxx–40

Policy budget authority. The amounts on this line will be copied to schedule A.
For discretionary policy budget authority and spending authority from offsetting collections,
as a general rule, MAX A-11 DE automatically calculates entries for BY+1 through BY+9

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OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

Entry

Description
based on the BY budgetary resources entered by the agency and growth factors entered by
OMB.
For discretionary spending authority from offsetting collections entries (line 1750), you may
overwrite these amounts, if necessary.
For mandatory budget authority and spending authority from offsetting collections, amounts
will be copied from line xxxx–50 in transmittal code 0 only.

xxxx–50

Baseline budget authority. The amounts on this line will be copied to schedule S.
As mentioned in section 81.2, amounts on this line should be broken out by civilian pay/
military pay/ non-pay.
For discretionary baseline budget authority and spending authority from offsetting collections,
as a general rule, MAX A-11 DE automatically calculates entries for BY through BY+9 based
on the CY budgetary resources entered by the agency and growth factors entered by OMB.
For discretionary spending authority from offsetting collections (line 1750), you may
overwrite these amounts, if necessary, to accurately reflect levels of activity anticipated under
current law.
For mandatory budget authority and offsetting collections, entries should reflect the levels of
activity anticipated under current law.

(d)

Entering policy and baseline outlay data

Discretionary outlays. MAX A-11 DE automatically calculates discretionary outlays (policy and baseline)
for CY through BY+9 based on the information reported in schedule X for:





The levels of budgetary resources reported;
The percentage of new BA that is outlayed in the year the BA is provided and in each subsequent
year (outlay rate); and
Outlays from PY balances.

You report outlay rates using the separate MAX A-11 DE drop down menu that is accessible for each
budgetary resource, as described in the MAX Community help page. If necessary, you can report multiple
outlay rates for the budgetary resources within an account, along with the corresponding outlays from PY
balances. To support the automatic outlay generation feature in MAX A-11 DE, you must enter information
developed using the method of calculation (i.e., the waterfall method) that is specified in this Circular and
the MAX Community help page. As a general rule, you cannot override automatically generated
discretionary outlay amounts.
Mandatory outlays. If you enter outlay rates for mandatory resources, MAX A-11 DE will automatically
generate the outlays. Remember to include information on outlays from PY balances if you use the
automatic feature. Otherwise, you must enter mandatory outlays by hand for all years. A benefit of using
outlay rates to calculate outlays is that MAX A-11 DE will automatically generate revised outlays if you
change the BA, saving you the work of calculating and entering revised outlay estimates.
Outlays from new and prior authority. Outlays must be distributed between those from new authority and
those from balances of prior authority. The distribution of prior authority should be available from
accounting records. For CY through BY+9, estimate the distribution based on experience in the timing of
outlays for the respective obligations.
OMB Circular No. A–11 (2020)

Page 7 of Section 82

SECTION 82—COMBINED SCHEDULE X

The following line numbers indicate the type of outlays. You will enter these data in schedule X, and MAX
A-11 DE will automatically copy them to schedules A and S.
OUTLAYS
Policy

Baseline

xxxx–61

xxxx–81

Description
Outlays from new authority. The outlays from new budget authority for that year.
For outlays from discretionary and mandatory authority, the sum of all outlays from
new authority may not exceed the sum of new budget authority entries (lines 11xx
through 16xx) for that year.
For outlays from spending authority from offsetting collections, outlays may not
exceed the total amount reported on lines 1750 and 1850.
Policy (xxxx–61) and baseline (xxxx–81) outlays from new authority will generally
be the same for mandatory programs in all years and discretionary programs in the
CY. Discretionary policy outlays may be different from baseline outlays if budget
authority amounts are different between the two.

xxxx–62

xxxx–82

Outlays from balances. The outlays from balances (both obligated and unobligated)
of budget authority brought forward from CY to BY+9.
Policy (xxxx–62) and baseline (xxxx–82) outlays from balances will generally be the
same for mandatory programs in all years and discretionary programs in the BY.
Discretionary policy outlays may be different from baseline outlays if budget
authority amounts are different between the two.

xxxx–63

xxxx–83

Outlays from end of PY balances. The outlays from balances (both obligated and
unobligated) of budget authority brought forward from PY. Amounts should be
shown in the year the outlay will be made, from CY to BY+9. Do not report outlays
from new budget authority provided in CY to BY+9.
This line can also be used to display the outlay impact (+ or –) of balance transfers
(lines 1010 to 1031) and adjustments in expired accounts (line 3011, 3041).
The sum of all years of the outlays from end of PY balances lines (xxxx–63) should
not exceed the total end of PY balances plus PY unpaid obligations, end of year, plus
or minus CY and BY balance transfers / adjustments.
The amounts shown on baseline outlays from PY balances (xxxx–83) will be copied
from policy outlays from PY balances (xxxx–63).

82.7

How do I report the change in obligated balances?

Obligated balances are composed of unpaid obligations (shown as positive amounts) and uncollected
customer payments from Federal sources (shown as negative amounts). Unpaid obligations are obligations
you have incurred but have not yet paid. Uncollected customer payments are money you're owed from
Federal sources plus orders that have been placed with you by Federal sources, but you have not yet
fulfilled. Only if an account has explicit legal authority to count orders from non-Federal sources as a
budgetary resource may it do so.
Schedule X separately bridges between start and end of year unpaid obligations and uncollected customer
payments from Federal sources. For unpaid obligations, new obligations are added to the start of year
balance, and gross outlays are deducted. Adjustments, such as transfers of unpaid obligations are added or
subtracted, as appropriate, and recoveries of prior-year unpaid obligations are subtracted to determine the
unpaid obligations at the end of the year. For uncollected customer payments from Federal sources,
Page 8 of Section 82

OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

adjustments, such as transfers of uncollected payments and the change in uncollected customer payments
from Federal sources (both unexpired and expired), are added or subtracted, as appropriate, to determine
the uncollected payments at the end of the year. In addition to reporting transactions in unexpired accounts,
reflect outlays from and adjustments in expired (but not canceled) accounts.
82.8

How do I report budget authority and outlays, net?

This section of schedule X bridges between gross and net budget authority and outlays. It begins with
mandatory and discretionary gross budget authority and outlays. Budget authority is reported for unexpired
accounts only; outlays include both expired and unexpired accounts. Outlays are distinguished between
outlays from new authority and from balances.
Next, cash collections of offsetting collections are shown as negative amounts that offset both gross budget
authority and gross outlays. Following that are several items that further adjust only gross budget authority:
changes in uncollected customer payments; offsetting collections credited to expired accounts; and
recoveries of prior year paid obligations.
(1) Increases in uncollected customer payments from the start to the end of the year increase the amount
of the offset (and are shown as negative amounts in this section) because the increase constitutes
an increase in gross budget authority; decreases reduce the amount of the offset because a decrease
means that a portion of the offsetting collections (cash) received has been applied to liquidate
obligations for which an offset was already counted.
(2) Offsetting collections credited to expired accounts are shown as positive amounts here so that there
is no total effect on budget authority of receiving a cash collection that is credited to an expired
account. The amount on this line (line 4052 or 4142) and the amount in the cash collection line
(e.g., 4030) have opposite signs and sum to zero. We do this because gross budget authority
includes only unexpired amounts.
(3) Recoveries of prior-year paid obligations credited to unexpired accounts are shown as positive
amounts here so that there is no total effect on budget authority of receiving a cash refund that is
credited to an unexpired account. The amounts on this line (line 4053 or 4143) and the amount on
the cash collection line (e.g., line 4030) have opposite signs and sum to zero. We do this because
gross budget authority does not include recoveries of prior-year paid obligations.
Finally, net outlays are shown as the sum of gross budget authority and outlays and any applicable offsets.
Below is additional detail on entering the data into schedule X that will populate schedules A and S for
offsets.
OFFSETS
Entry
4030–xx to
4144–xx

Description
Offsets against gross budget authority and outlays Includes total lines for each BEA category
(e.g., discretionary, mandatory, see section 82.3 for line definitions) within the different sources
of offsetting collections (e.g., Federal sources, interest on Federal securities, interest on
uninvested funds, non-Federal sources, offsetting governmental collections from non-Federal
sources, change in uncollected customer payments from Federal sources unexpired accounts and
offsetting collections credited to expired accounts and recoveries of prior-year paid obligations
credited to unexpired accounts).

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SECTION 82—COMBINED SCHEDULE X

Entry
xxxx–41

Description
Policy offsetting collections. The amounts on this line will be copied to schedule A.
For discretionary policy offsetting collections, as a general rule, MAX A-11 DE automatically
calculates entries for BY+1 through BY+9 based on the BY amounts entered by the agency and
growth factors entered by OMB. You may overwrite these amounts, if necessary.

xxxx–71

Baseline offsetting collections. The amounts on this line will be copied from policy offsetting
collections (xxxx–41) and will be copied to schedule S.
For discretionary baseline offsetting collections, MAX A-11 DE automatically calculates entries
for BY through BY+9 based on the CY amounts entered by the agency and growth factors
entered by OMB.

82.9

What memorandum information must I report in schedule X?

Lines 0910 and 0911 of schedule X display supplementary information related to amount of appropriations
used to liquidate deficiencies of lease payments. Use only with OMB approval.
While lines 1940 and 1941 of schedule X display supplemental information related to unobligated balances
at the end of the fiscal year for all accounts, lines 1950 through 1955 specifically address unobligated
balances of special and trust non-revolving trust funds including canceling amounts.
Lines 5000–5201 of schedule X display supplementary information related to investments in Federal
securities; investments in non-Federal securities, balances of contract authority, unavailable unobligated
balances (derived from appropriations, borrowing authority, contract authority, offsetting collections), and
discretionary mandated transfers.
In addition, certain accounts will use line 5250–00 to report on the annual average number of beneficiaries
who are served by Federal hospital insurance, supplementary medical insurance, unemployment insurance,
and rail industry pension fund programs. MAX A-11 DE uses this data to generate discretionary baseline
budget authority for administrative expenses for these programs. Use only with OMB approval.
None of the amounts on the lines above are added or deducted from the budget authority or outlay amounts
reported above.
82.10

How do I show unfunded deficiencies that have not been liquidated?

Section 145 explains prohibited agency actions under the Antideficiency Act and associated reporting
requirements when a violation is discovered.
Lines 7000–7020 of schedule X identify unfunded deficiencies that have not yet been liquidated by either
a new appropriation that specifically authorizes amounts to be applied to the deficiency or by the
administrative application of other budgetary resources not expressly provided to liquidate deficiencies.
82.11

What control totals do I need to tie to?

Some of the data you enter into MAX A-11 DE needs to tie to control totals. The following list is not
exhaustive:

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SECTION 82—COMBINED SCHEDULE X

(a)

Controls reported by the agency

The following is data that your agency has already reported. You must either tie to those controls, or, if
appropriate, fix your other reporting:
GTAS. This data is drawn from the 4th quarter U.S. Standard General Ledger (USSGL) accounting
information reported by your agency accounting office at the Treasury Appropriation Fund Symbol-level
into a Treasury-operated system named Government-wide Treasury Account Symbol Adjusted Trial
Balance System (GTAS).
In the 2021 Budget, almost all the lines that are used to populate schedule X/P will be edit checked against
your GTAS submission. The PY amounts on the edit checked schedule X/P lines must also equal the
amounts reported in GTAS within a +/- one or two million tolerance. The following types of lines are not
edit checked against GTAS:







Individual obligations by program activities (X0001–X0899)
Non-expenditure transfers, e.g. appropriation transfers from other accounts (–) (X1120)
Specific MAX A-11 DE -generated detail entries, e.g. new obligations, unexpired accounts (X3010)
Specific MAX A-11 DE-generated subtotals and totals, e.g., total discretionary appropriations
(X1160)
Specific memorandum (non-add) entries, e.g. unobligated balance, SOY: contract authority
(X5050)

PY net outlays (line X4190) and PY receipts (schedule R). This data is drawn from the following budget
execution documents: CTA, FS 1219, and FS 1220. The data is loaded into MAX A-11 DE by OMB and
locked. The PY net outlay amount on schedule X/P line 4190 must equal the net outlays reported in GTAS
within a +/- one million tolerance.





If you do not agree with the amount on line X/P 4190 "Outlays, net (discretionary and mandatory)",
after the GTAS database is locked (late-October) and the amount is reported in GTAS and imported
into MAX A-11 DE, then you must submit a written explanation of the difference to your OMB
representative before OMB will consider revising the amount. Since these types of issues generally
require a revised Statement of Transactions, you must submit your explanation via a backdated
Treasury document request at https://community.max.gov/x/6YLrHQ. Applies to GTAS and nonGTAS users.
Follow the process in the bullet above if your agency does not agree with the receipt actuals that
have been imported into schedule R from Treasury FS 224 data. (See section 81.1). Receipt account
information is not collected via GTAS.

Non-Federal securities (Market value). Line X5011, Total investments, end of year: non-Federal
securities: Market value is checked against amounts agencies report to Treasury's Bureau of the Fiscal
Service in Business Event Type Codes associated with the previous subclasses 42 and 43 on the Statements
of Transactions.
Credit. For Federal credit programs, credit subsidy cost data must match amounts approved by OMB.
Control totals for schedule X reestimate and interest on reestimate obligations are verified against agency
submissions to OMB through the Credit Supplement Report Exercise (CSR). For most programs, both
control totals and schedule X obligation data for reestimates are automatically loaded into MAX A-11 DE,
upon OMB approval.
Start of year balances. Start of year balances for investments in non-Federal securities (X 5010) and the
unavailable balance of offsetting collections (X 5054) are checked against the end of year amount shown
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SECTION 82—COMBINED SCHEDULE X

in the previous budget. If you disagree with this number, provide an explanation to your OMB
representative for the discrepancy.
(b)

Controls reported by Treasury

Interest earnings on Federal securities. Lines X4031 and X4121, Offsetting collections collected from
interest on Federal securities are checked against amounts reported by Treasury's Bureau of the Fiscal
Service.
Federal securities (Par value). Lines X5000 and X5001, Total investments, start and end of year: Federal
securities: Par value is checked against amounts reported by Treasury's Bureau of the Fiscal Service.
Financing account interest. Lines X0713 (Obligations for payment of interest to Treasury) and X4122
(Offsetting collections from interest on uninvested funds) are checked against amounts reported by
Treasury's Bureau of the Fiscal Service for financing accounts only.
Capital transfers. Lines X1022 (capital transfer of unobligated balances to general fund), X1235 (capital
transfer of appropriations to general fund) and X1720/1820 (capital transfer of spending authority from
offsetting collections to general fund) are checked against amounts reported by Treasury's Bureau of the
Fiscal Service.
Unobligated balance transfers between expired and unexpired accounts. Line X1012 (unobligated
balance transfers between expired and unexpired accounts) is checked against amounts reported by
Treasury's Bureau of the Fiscal Service.
(c)

Controls reported by OMB

For both the formulation of the Budget and for mid-session review, OMB provides control totals for net
discretionary levels. There are four types of edit checks which compare net discretionary levels in MAX
A-11 DE to OMB control totals. Control total amounts are in whole millions.
For each OMB account, these lines are included in each type of check:



BA/Obligation Limitation: The sum of lines X1160, X1340, X1540, and X1966, which are
associated with budget authority (excluding advance appropriations) and obligation limitations.



Advance Appropriation: Line X1180 associated with advance appropriations.



Spending Authority and Offsetting Collections (Net Offset): The sum of line X1750
(discretionary spending authority and orders on hand) and lines X4030, X4031, X4032, X4033,
X4034, X4050, X4052, X4053, and X4054 (offsetting collections) are compared to the net totals
for each OMB account.



Offsetting Receipts: The total for lines R2004-03 and R1330-03 for discretionary offsetting
receipts.

Contact your OMB representative about how to view reports comparing live MAX A-11 DE data to the
OMB discretionary control totals.
CY net discretionary control totals. The OMB control totals are based on BEA scoring of enacted
appropriations for CY. If there are no final enacted CY appropriations at the time, OMB will make a
determination as to what funding levels to include in the CY column.
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SECTION 82—COMBINED SCHEDULE X

In some cases, OMB's control total may need to be updated (e.g., for updated offsetting collection or receipt
estimates, for transfers, or for other technical updates). Please contact your OMB representative if a change
is needed to a control total. You will need to provide a written explanation of the change and the enacted
legislation supporting that explanation.
BY net discretionary controls for mid-session. The OMB control totals will be the net discretionary levels
from the President's Budget, with limited changes based on:





technical adjustments due to legislation enacted since the Budget's release
budget amendments formally transmitted to the Congress
corrections submitted to OMB's errata database

OMB anticipates very few changes to the net BY discretionary levels during mid-session. Please contact
your OMB representative if you believe a change is needed to a control total. You will need to provide a
written explanation of the change and the enacted legislation and/or Budget Appendix language supporting
that explanation.
82.12

How do I resolve issues with my GTAS control totals?

(a)

What actuals in schedule X are imported from the actual I reported to Treasury?

In order to reduce duplicate reporting while improving the consistency of year-end data, your agency
accounting office reports U.S. Standard General Ledger (USSGL) accounting information at the Treasury
account-level into a Treasury-operated system named Governmentwide Treasury Account Symbol
Adjusted Trial Balance System (GTAS), which was developed by agencies, Treasury, and OMB. The
GTAS information is then translated/crosswalked and copied into the following reports:



SF 133 Report on Budget Execution and Budgetary Resources (used to monitor SF 132
Apportionments and used as the basis of the audited Statement of Budgetary Resources); and



Much of the PY column of schedule P.



For more information about GTAS and the USSGL and crosswalks from the USSGL to schedule P,
see
USSGL
Treasury
Financial
Manual (TFM) supplement
located
at
http://www.fms.treas.gov/ussgl/index.html.

When year-end GTAS information is submitted, the information must not only pass a number of GTAS
edit-checks, but a person separate from the "preparer" (i.e. data entry person) named a "certifier" must
certify that the information is correct. In addition, GAO requires your auditors to determine whether
controls exist to ensure that the amounts in your systems and the amounts submitted via GTAS agree. See
GAO–02–126G "Guide for Auditing the Statement of Budgetary Resources".
On a daily basis, Treasury provides your agency with an Account Statement via the Governmentwide
Accounting System. The Account Statement reflects all activity reported to Treasury. You are required to
reconcile the Account Statement with your accounting system each month. At year-end, this reconciliation
should be accomplished before submitting your GTAS data.
During the preparation of the Budget, refer to https://community.max.gov/x/h4CpAg for budget season
GTAS reports that include the following:




MAX A-11 DE Issue Status Report – GTAS only
GTAS submissions that will lead to errors in MAX

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SECTION 82—COMBINED SCHEDULE X







GTAS suppression requests (link)
GTAS revision reports (link)
GTAS TAFSs revised after 4th quarter window
GTAS TAFSs with budgetary changes
GTAS TAFSs with budgetary and proprietary changes

The following table summarizes the actions you need to take if MAX A-11 DE does not agree with GTAS
edit-checked amounts:
If an error is found…
Before GTAS and MAX A-11 DE
agency lock-out
AND
Financial audit was ongoing or
complete

After GTAS and MAX A-11 DE
agency lock-out
AND

Then…



Consult with your accounting office.



Correct the amount in MAX A-11 DE.



Ensure that your accounting office revises the amount in
GTAS. Your accounting office must revise both material and
non-material amounts in GTAS.



Work with your accounting office to determine the source of
the problem and internally develop a plan to make sure the
problem does not recur in the future. Your accounting office
will also need to talk with the financial statement auditors to
determine whether your financial statements for the next
reporting cycle should be restated or a footnote to the
financial statements is required for the changes made in
GTAS.



For limited situations where there appears to be insufficient
budgetary accounting to support the budget presentation,
submit a PY GTAS-related suppression request to
https://community.max.gov/x/kQJuFw. OMB will review the
suppression requests on a case-by-case basis. Agency
requests should include affected Treasury Appropriation
Fund Symbol, MAX A-11 DE edit error, the amount of the
adjustment in actual dollars, agency contact information, and
an action plan that explores the various options to improve
the budgetary accounting.



Consult with OMB representative.



Submit a PY GTAS-related suppression request to
https://community.max.gov/x/kQJuFw for any situation
where appropriate revisions were not made in the FY 2020
GTAS revision window. Refer to section 82.12(d) below.



Submit a CY GTAS-related suppression request to
https://community.max.gov/x/kQJuFw for any situation
where the certified end of year unobligated and/or obligated
balance(s) differ from the balances shown in MAX A-11 DE.
Refer to section 82.12(d) below.



Ensure that your accounting office revises the amount in
GTAS no later than 2nd quarter FY 2021 GTAS reporting
window for both PY and CY changes. Include a statement in
your action plan of your GTAS-related suppression request.

Financial audit was on-going or
complete

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SECTION 82—COMBINED SCHEDULE X

If an error is found…

Then…
Your accounting office must revise both material and nonmaterial amounts in GTAS.





OMB will review the suppression requests on a case-by-case
basis.

The GTAS revision window will be open to agency accounting offices at the same time agency
budget offices are working on the actual column (PY) data in the budget database. During this time,
the GTAS-related suppression request exercise (https://community.max.gov/x/kQJuFw) will also
be available. Agencies may prepare suppression requests during and after the GTAS revision
window. As a general rule, OMB will not suppress any MAX A-11 DE edit-checks related to GTAS
data before the GTAS revision window closes.

While the GTAS revision window is open, OMB will use the revised GTAS data in its edit checks. If your
agency accounting office has made all the appropriate revisions in GTAS, then your agency should have
no edit-checks problems related to GTAS.
(b)

What do I do if I do not agree with GTAS non-edit-checked PY amounts imported from
Treasury?

You may over-write amounts imported from GTAS that are not edit-checked. However, before overwriting an amount in the PY column of Schedule P in MAX A-11 DE, you should talk with the person who
entered the data into GTAS to see why they entered that amount. If you both find that an amount reported
via GTAS was incorrect, then over-write the amount and let the person who entered the information in
GTAS know, so that they can revise it. This may indirectly impact other GTAS data that is edit checked.
(c)
What do I need to do if a backdated Treasury document is required to revise MAX A-11 DE to
report corrections to data for previous fiscal years?
If you have discovered an error in the budgetary reporting for a previous fiscal year, you may be required
to record the correction as an adjustment to the data for the previous fiscal year, even though the action
taken to correct the data occurs in the current year. This is because budgetary transactions must be booked
against the fiscal year in which they were incurred so that they can be reconciled to the legal period of
availability of the appropriations available at the time. Where necessary, Treasury will backdate the
correction to the appropriate fiscal year, to prevent recording prior fiscal activity as current fiscal year
activity. This is accomplished by filing a backdated Treasury document (Classification Transactions and
Accountability, non-expenditure transfer, or warrant), which shows both the date the correction is requested
and a prior-year adjustment attribute to backdate the change to the correct period. If this also requires
making a change to MAX A-11 DE data, then you are required to submit a request in the exercise (located
at https://community.max.gov/x/6YLrHQ) and identify the appropriate information such as an explanation
of why the error happened, affected Treasury Appropriation Fund Symbol, MAX A-11 DE edit error, the
amount of the adjustment in actual dollars, an action plan, and agency contact information. Refer to
Appendix F for more details.
Once you have submitted your request and your backdated document in the exercise, you may monitor the
status of your request via the exercise. You should get PY-related matters like this taken care of as soon as
the budget database opens so that you can concentrate on the BY column later.
The following table summarizes the actions you need to take to process a backdated Treasury document:
OMB Circular No. A–11 (2020)

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SECTION 82—COMBINED SCHEDULE X

If an error is found…
Before GTAS and MAX A-11 DE
agency lock-out
AND

Then…



Consult with your accounting office.



Submit a backdated Treasury document (Classification
Transactions and Accountability, non-expenditure transfer,
or warrant) request to
https://community.max.gov/x/6YLrHQ. If your action
impacts line X/P 4190 “Outlays (net)” or receipt data, and
your request is approved, line X/P 4190 or the receipt data
will be centrally changed.



If the action impacts any line X/P other than line P 4190,
ensure that your accounting office revises the amount in
GTAS. Refer to section 82.11. Your accounting office must
revise both material and non-material amounts in GTAS.



Work with your accounting office to determine the source of
the problem and internally develop a plan to make sure the
problem does not recur in the future. Your accounting office
will also need to talk with the financial statement auditors to
determine whether your financial statements for the next
reporting cycle should be restated or a footnote to the
financial statements is required for the changes made in
GTAS.



Consult with OMB representative.



Submit a backdated Treasury document (Classification
Transactions and Accountability, non-expenditure transfer,
and/or warrant) request to
https://community.max.gov/x/6YLrHQ. If the action impacts
line X/P 4190 "Outlays (net)" or receipt data, and your
request is approved, line X/P 4190 or the receipt data will be
centrally changed where appropriate.



If the action impacts any line X/P other than line X/P 4190,
submit a PY GTAS-related suppression request to
https://community.max.gov/x/kQJuFw for any situation where
appropriate revisions were not made in the FY 2020 GTAS
revision window. Refer to section 82.12(d) below.



If the action impacts any line X/P other than line X/P 4190,
submit a CY GTAS-related suppression request to
https://community.max.gov/x/kQJuFw for any situation where
the certified end of year unobligated and/or obligated
balance(s) differ from the balances shown in MAX A-11 DE.
Refer to section 82.12 (d) below. OMB will review the
suppression requests on a case-by-case basis.

Financial audit was ongoing or
complete

After GTAS and MAX A-11 DE
agency lock-out
AND
Financial audit was on-going or
complete

(d)

Why do I need to revise GTAS if I do not agree with PY amounts imported from Treasury?

Before the MAX A-11 DE agency lock-out, the GTAS database opens for revisions. You must revise the
incorrect information in GTAS because the revised GTAS database is used as a basis for revised SF 133s,
audited Statements of Budgetary Resources (if material), and central analysis. Information is copied from
GTAS to MAX A-11 DE once per year before MAX A-11 DE opens to agency budget offices. However,
information is never copied from MAX A-11 DE to GTAS.
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SECTION 82—COMBINED SCHEDULE X

Revisions are intended to help you correct errors (not to give you extra time to verify your data) and should
be used sparingly. The primary purpose of this revision period is to make GTAS consistent with the
amounts in the prior-year column of the Budget. Consult with the financial statement auditors to determine
whether your financial statements for the next reporting cycle should be restated or a footnote to the
financial statements is required for the changes made in GTAS that result in differences between the
Statement of Budgetary Resources and the Budget. For GTAS reporting periods, see
http://www.fms.treas.gov/factsii/.
(e)

What actions do I need to take if I changed amounts imported from GTAS in MAX A-11 DE for the
Budget but did not change them in the GTAS revision window?

Before OMB will suppress any PY or CY GTAS-related edit error request, agencies must submit a
suppression request to https://community.max.gov/x/kQJuFw and identify the appropriate information such
as affected Treasury Appropriation Fund Symbol, MAX A-11 DE edit error, the amount of the adjustment
in actual dollars, an action plan, and agency contact information.
If the changes do not affect ending balances (e.g., changes to discretionary versus mandatory coding), you
do not need to make changes in GTAS in the next fiscal year GTAS reporting window. For example, if
you changed an appropriation from mandatory to discretionary, this change does not impact the ending
balances. Therefore, no change is required in GTAS after the revision window has closed.
If the changes affect ending balances (e.g., changes to amounts of budget authority, new obligations and
upward adjustments, gross outlays, beginning balances), you will need to make changes in GTAS in the
next fiscal year GTAS reporting window. You should consult with the person who entered the data into
GTAS. If you both agree that the amount should have been revised in GTAS, then the person who entered
the information in GTAS should adjust the appropriate beginning balances (whether material or nonmaterial) in the next fiscal year GTAS reporting window. For example, if you increased the amount of new
obligations (but not disbursed) by 100, then the ending unobligated balance would decrease by 100, and the
obligated balance would increase by 100. Therefore, the beginning unobligated balance reported in the
preceding fiscal year GTAS reporting window should be decreased by 100, and the beginning obligated
balance reported in the preceding fiscal year GTAS reporting window should be increased by 100.
Until changes are made in both GTAS and MAX A-11 DE, there will be an ongoing difference in the
balances reported in GTAS and the Budget.
(f)

How can I prepare?

Actuals reported in the budget must be consistent with amounts reported to Treasury and must be based on
actual accounting data. Review any differences from last year's actuals reported to Treasury at
https://community.max.gov/x/HAAQAw to prevent these differences from reoccurring. The website also
includes reports that show FY 2020 quarterly GTAS submissions and how they would crosswalk into
schedule P.
Typically, one group within your agency (for example, the accounting office) reports amounts to Treasury
(see section 130.2), while another group (for example, the budget office) prepares budget schedules. Before
your accounting office submits its actuals to Treasury in GTAS (described below), you must ensure that
the amounts are conceptually and numerically consistent with the amounts that you are going to report in
MAX A-11 DE. GTAS facilitates, and to a large extent eliminates the need for, this reconciliation.
Consult with your accounting office for any differences that you are aware of and review your obligations
and balances reported on your quarterly SF 133 throughout the year. Also, review any differences from
last year at https://community.max.gov/x/HAAQAw to prevent these differences from reoccurring.
OMB Circular No. A–11 (2020)

Page 17 of Section 82

SECTION 82—COMBINED SCHEDULE X

82.13

What amounts in schedule X need to tie to other schedules?

The data you enter into schedule X needs to tie to data in other schedules. The following list is not
exhaustive:
(a)

Other schedules in the same account
All accounts, not including financing accounts



Schedule O (obligations): The total obligations you report in the Obligations by program activities
section of schedule X must equal the total obligations you report in schedule O, the object
classification schedule. In addition, the breakdown of direct vs. reimbursable obligations must be
the same as in O, with a small rounding tolerance.



Schedule C (net BA and outlays): Net policy BA and outlays you report in schedule X must match,
by subfunction, the net BA and outlays reported in schedule C, the character classification schedule.
If you have only one BA line and one outlay line in schedule C, MAX A-11 DE will generate these
amounts for you.



Schedule T (pre-transfer appropriations): The pre-transfer policy BA you report in schedule X as
controlled by the appropriations committee must match the BA you report in schedule T, the
schedule for the budget year appropriations request in thousands of dollars.

Credit accounts only



Schedule U (obligations and outlays): In credit program accounts, the obligations you report on
lines 0701–0709 in schedule X must tie to schedule U. In addition, the gross outlays you report in
schedule U cannot exceed the gross outlays you report in schedule X on lines xxxx–61, xxxx–62,
and xxxx–63.



Schedules G and H (obligations): In credit financing accounts, obligations you report on lines 0710–
0744 in schedule X must tie to schedule G for direct loan financing accounts or schedule H for
guaranteed loan financing accounts.



Schedule Y (net financing disbursements): In credit financing accounts, the net financing
disbursements you report on line 4190 of schedule X must match the policy net financing
disbursements you report in schedule Y.

(b)

Schedules in other accounts



Non-expenditure transfers: When you enter a line in schedule X for a non-expenditure transfer to
or from another account, you must enter the primary Treasury account code associated with that
account. The amounts you enter for your account must match the amounts entered in the other
account for PY through BY.



Credit accounts: Transactions between program accounts, financing accounts, and receipt accounts
for the same program must match. For example, if the program account reports negative subsidies
in schedule U on lines x341–99, the same amount must be reported in the associated financing
accounts on line 0740 in schedule X and in the associated negative subsidy receipt account.

Page 18 of Section 82

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SECTION 82—COMBINED SCHEDULE X



82.14

Interfund account: For general fund accounts that make payments to trust fund accounts, the
amounts paid by the general fund account must match the amounts received by the trust fund
account.
How do I present transfers of resources?

Transfers between agencies resulting from Presidential reorganization plans or enacted reorganization
legislation may involve unique problems. Agency staff must consult with OMB representatives in each
instance. When the gaining agency assumes all of the activities previously financed under a single account
in another agency, as a general rule, the losing agency should omit budget schedules and appropriation
language for the affected account and the gaining agency should show the transferred activities and
appropriation language with its schedules. Use footnotes to identify the amounts involved. (See section
82.13 for an example of how the footnote should be worded and section 95 for guidance on submitting the
footnotes for printing.)
82.15

How do I present transfers in the estimates?

When a transfer in the estimates (see section 20.4(k)) for the budget year results in a significant increase to
or decrease from the amount of budget authority for the past or current year, include footnotes explaining
the transfer after the program and financing schedule. (See section 95 for guidance on submitting the
footnotes for printing.)
For the account assuming the responsibility, use the following footnote:
Note—Includes $_million in budget authority in BY for activities previously financed from:
PY
CY
[List the full title of each losing account, including agency and bureau, and the budget authority amount
applicable to each. Where it is appropriate to show the amount on some other basis, such as obligations,
you may modify the footnote accordingly.]
If the entire BY estimate is for the transferred activity, the footnote may be worded, "BY estimate is for
activities previously financed from [List agency, bureau, and account title]."
For the account losing the activity, use the following footnote:
Note—Excludes $_million in budget authority in BY for activities transferred to:
[List the title of each gaining account, including agency and bureau, and the budget authority amount
applicable to each. Where it is more appropriate to show the amount on some other basis, such as
obligations, modify the footnote accordingly.]
Comparable amounts for PY ($_million) and CY ($_million) are included above.
You only need to provide a transfer in the estimates footnote in the year the transfer proposal is made. If
you use more than one footnote, include them under a centered heading, "NOTES." Modify the wording
of footnotes as necessary to explain current year transfers.
At the discretion of OMB, transfers in the estimates may be shown on a three-year comparable basis. If
they are, the footnotes should be modified accordingly.

OMB Circular No. A–11 (2020)

Page 19 of Section 82

SECTION 82—COMBINED SCHEDULE X

82.16

How do I present merged accounts?

Where two or more appropriations have been or are proposed to be replaced by a single appropriation (see
section 79.4(i)), submit a single set of schedules for the new appropriation.
When you merge accounts, you may find it helpful to append a distribution of budget authority and outlays
by account to the bottom of the program and financing schedule. For accounts where you have created a
distribution table, list each merged budget account by name and provide data for PY through BY.
82.17

How should I treat allocation accounts?

Combine schedule P information for allocation accounts with the parent account without separate
identification (see section 20.4(l)).
82.18

What should I know about the individual lines in schedule X?

Use the entries in the following tables to prepare the individual lines in schedule X. MAX A-11 DE will
automatically generate the line entries indicated in bold face.
OBLIGATIONS BY PROGRAM ACTIVITY
This section only includes obligations by program activity in unexpired Treasury Appropriation Fund
Symbols.
Entry

MAX A-11 DE Details

All accounts:
0xxx

The first digit will always be zero (0).

Non-credit programs:

The line codes are unique to each account and have no relationship to information
shown in other schedules.

Direct programs
(0001–0799):
0Xxx
0xXX

For the second digit, use the values 0 through 7 to identify the activity or subactivity
group.
For the third and fourth digits, use the values 01 through 89 to identify activity or
subactivity detail items. Any number sequence in this range is valid.
For subtotals, use the values 91 through 98 as follows:



Xx91—Subtotal for a single group of detail lines (e.g., 0001–0089)



Xx92—Subtotal of two groups of detail lines (e.g., 0001–0189)



Xx93—Subtotal of three groups of detail lines (e.g., 0001–0289)

Use the value 0x00 for running subtotals (e.g., 0500 = the sum of detail lines 0001–
0489).
MAX A-11 DE will generate line 0799 for the total direct obligations if there are
multiple direct detail lines and at least one reimbursable detail line.
Reimbursable
programs (0800–0899):

If coding requirements for reimbursable programs create difficulties in developing
the account display, consult with OMB.
The second digit will always be 8.

Page 20 of Section 82

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SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

08Xx

For the third digit, use the values 0 through 8; for the fourth digit, use the values 1
through 8 to identify activity or subactivity detail items.

08xX

For subtotals, use the value 9 for the fourth digit as follows:



0809—Subtotal of activities on lines 0801 through 0808



0819—Subtotal of activities on lines 0810 through 0818



0829—Subtotal of activities on lines 0820 through 0828



0839—Subtotal of activities on lines 0830 through 0838



0859—Subtotal of activities on lines 0840 through 0858



0869—Subtotal of activities on lines 0860 through 0868



0879—Subtotal of activities on lines 0870 through 0878



0889—Subtotal of activities on lines 0880 through 0888

MAX A-11 DE will generate line 0899 for the total reimbursable obligations if there
are multiple reimbursable detail lines and at least one direct detail line.
Credit activities:

Use the following standard line coding scheme for credit programs. See sections
185.11 and 185.12 for more information on requirements related to credit financing
and liquidating accounts.

Credit program accounts: The following lines are generated from information submitted through the Credit
Supplement Report Exercise (CSR): 0705, 0706, 0707, 0708, 0742, and 0743.
0701

Direct loan subsidy

0702

Loan guarantee subsidy

0703

Subsidy for modifications of direct loans

0704

Subsidy for modifications of loan guarantees

0705

Reestimates of direct loan subsidy

0706

Interest on reestimates of direct loan subsidy

0707

Reestimates of loan guarantee subsidy

0708

Interest on reestimates of loan guarantee subsidy

0709

Administrative expenses

Credit financing
accounts:
0710

Direct loan obligations

0711

Default claim payment on principal

0712

Default claim payments on interest

0713

Payment of interest to Treasury

0715–0739

Other

0740

Negative subsidy obligations

0741

Modification savings

0742

Downward reestimates paid to receipt accounts

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SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

0743

Interest on downward reestimates

0744

Adjusting payments to liquidating account

All accounts:
Total new obligations, unexpired accounts. MAX A-11 DE will generate this line
from the detail amounts on the detail lines 0001 to 0899. Equals line 3010.

0900

Memorandum (non-add) entries:
Entries only include data from unexpired Treasury Appropriation Fund Symbols.
Entry

MAX A-11 DE Details

0910

Appropriations used to
liquidate unpaid lease
obligations

Amount of appropriations used to liquidate deficiencies of lease
payments. Use only with OMB approval.

0911

Total new obligations,
unexpired accounts; and
lease payments

Automatically generated from the sum of lines 0900 and 0910.

BUDGETARY RESOURCES
This section only includes budgetary resources from unexpired Treasury Appropriation Fund Symbols.
Entry

MAX A-11 DE Details

Unobligated balance:
1000

Unobligated balance brought
forward, Oct 1

For CY and BY, MAX A-11 DE automatically generates this entry
from the end of year amounts reported on line 1941 for the
previous year.
If unobligated balances are used to liquidate deficiencies, report
the amount used as an adjustment on line 1901; do not reduce the
amount on line 1000.
For PY, this amount must tie to the PY end of year amounts
reported in GTAS for PY-1, including all changes made during the
PY-1 GTAS revision window.

1001

Discretionary unobligated balance
brought forward, Oct 1

Portion of amount shown on line 1000 that is classified as
discretionary in PY and CY. The amount on this line cannot
exceed the amount on line 1000.

Non-expenditure transfers:
1010

Unobligated balance
transferred to other
accounts (–)

Page 22 of Section 82

Note: You must identify each account involved in each transfer
(gaining and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

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SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

1011

Unobligated balance
transferred from other
accounts

Note: You must identify each account involved in each transfer
(gaining and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

1012

Unobligated balance transfers
between expired and unexpired
accounts

Use lines 1105/1204 for reporting expired balance transfers that
are classified as reappropriations.

1013

Unobligated balance of contract
authority transferred to or from
other accounts (net) (+ or –)

This line is only for use by the Department of Transportation.
Note: You must identify each account involved in each transfer
(gaining and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

Adjustments:
1020

Adjustment to unobligated balance
carried forward, Oct 1 (+ or –)

Changes to the PY start of year balances made after the PY-1
GTAS revision window closed. Use only for PY, unless
specifically approved by OMB for CY.

1021

Recoveries of prior year unpaid
obligations

Equals line 3040, but with opposite sign. Use only for PY or CY if
recoveries have already occurred prior to transmittal of the
budget—unless specifically approved in advance by OMB.
Note: Report recoveries of prior-year obligations in expired
accounts on line 3041.

1022

Capital transfer of unobligated
balances to general fund (–)

1023

Unobligated balances applied to
repay debt (–)

1024

Unobligated balance of
borrowing authority withdrawn (–)

The sum of the amounts on lines 1024 and 1025 with the opposite
sign cannot exceed the amount on line 1021.
Note: When new appropriations or new offsetting collections are
used to liquidate obligations initially incurred against borrowing
authority, report the amounts on lines 1139, 1239, 1728, or 1827,
as appropriate.

1025

Unobligated balance of contract
authority withdrawn (–)

The sum of the amounts on lines 1024 and 1025 cannot exceed the
amount on line 1021.
Note: When new appropriations or new offsetting collections are
used to liquidate obligations initially incurred against contract
authority, report the amounts on lines 1137, 1238, 1727, or 1826,
as appropriate.

1026

Adjustment for change in
allocation of trust fund limitation
or foreign exchange valuation

This line is only for use by the Social Security Administration, the
Department of Health and Human Services, and the Department of
the Treasury.

1027

Adjustment in unobligated
balances for change in investments
of zero coupon bonds (special and
non-revolving trust funds)

Use only for special and non-revolving trust funds.

1028

Adjustment in unobligated balances
for change in investments of zero
coupon bonds (revolving funds)

Use only for revolving funds.

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SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

1029

Other balances withdrawn to
Treasury (–)

1030

Other balances withdrawn to
special or trust funds (–)

1031

Other balances not available (–)

1032

Refunds and recoveries
temporarily precluded from
obligation (special and trust
funds)(–)

1033

Recoveries of prior year paid
obligations

Equals the sum of lines 4053 and 4143. Use only for PY or CY if
recoveries have already occurred prior to transmittal of the
budget—unless specifically approved in advance by OMB.

1034

Adjustment for unobligated
balance used to liquidate
deficiencies (–)

Report the amount of unobligated balance used to liquidate
obligations that were incurred in a prior fiscal year without
sufficient budget authority to legally cover such obligations.

1035

Unobligated balance precluded
from obligation (limitation on
obligations) (special and trust) (-)

1036

Adjustment for debt forgiveness

1037

Unobligated balance of
appropriations withdrawn (-)

1038

Sequester (previously unavailable)
for withdrawal

This line is only for PY use by the Patient-Centered Outcomes
Research Trust Fund for the 2021 Budget.

1050

Unobligated balance (total)

Automatically generated by MAX A-11 DE.

Equals line 1950, but with opposite sign.

Discretionary

Mandatory

Appropriation

1100

1200

Appropriation (special or
trust)

1101

1201

Appropriation (previously
unavailable)

1102

1202

Appropriation (previously
unavailable)(special or
trust)

1103

1203

Appropriation available
from subsequent year

1104

n/a

Entry

MAX A-11 DE Details

Budget authority:
Appropriations:

Page 24 of Section 82

For indefinite authority, record only the amount that will be
obligated.

This line is used to calculate line 5093 for revolving funds
that had appropriations previously sequestered. Use only
with OMB approval.

Use only in PY and CY and only with OMB approval.

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SECTION 82—COMBINED SCHEDULE X

Discretionary

Mandatory

Appropriation available in
prior year (–)

1105

n/a

Use only in PY and CY and only with OMB approval.

Reappropriation

1106

1206

Use line 1012 for transfers of expired balances to unexpired
accounts that are not considered to be reappropriations.

1120

1220

For transfers pursuant to proposed appropriations law of
mandatory funding to be used for otherwise discretionary
activities, show the transfer on line 1120 in the losing
account, using the BBEDCA classification for a
discretionary, modification of a mandatory program and on
line 1121 in the receiving account, using the appropriate
BBEDCA classification for that account. However, if the
losing account is an entitlement program, report the transfer
on line 1220 in the losing account and on line 1121 in the
receiving account, using the appropriate BBEDCA
classifications for the respective accounts.

Entry

MAX A-11 DE Details

Non-expenditure transfers:
Appropriations transferred
to other accounts (–)

For transfers pursuant to existing law of mandatory funding
to be used for otherwise discretionary activities (generally
in PY and CY), show the transfer on line 1220 in the losing
account and on line 1121 in the receiving account, using
the appropriate BBEDCA classifications for the respective
accounts. Consult your OMB representative about
suppressing any MAX A-11 DE error messages that occur.
Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).
Appropriations transferred
from other accounts

1121

1221

For transfers of mandatory funding to be used for otherwise
discretionary activities, see the guidance under lines
1120/1220.
Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

Adjustments:
Appropriations permanently
reduced (–)

1130

n/a

Unobligated balance of
appropriations permanently
reduced (–)

1131

n/a

Appropriations and/or
unobligated balance of
appropriations permanently
reduced (–)

n/a

1230

For unobligated balance of appropriations permanently
reduced, use only for PY or CY unless specifically
approved by OMB.

Appropriations temporarily
reduced (–)

1132

n/a

This line is used to calculate line 5093 for revolving funds
that have sequestered appropriations.

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Page 25 of Section 82

SECTION 82—COMBINED SCHEDULE X

Discretionary

Mandatory

Unobligated balance of
appropriations temporarily
reduced (–)

1133

n/a

Use only for special and non-revolving trust funds in PY
and CY.

Appropriations and/or
unobligated balance of
appropriations temporarily
reduced (–)

n/a

1232

This line is used to calculate line 5093 revolving funds that
have sequestered appropriations. Use only for PY and CY
unless specifically approved by OMB.

Appropriations precluded
from obligation (–)

1134

1234

When the amount on line 1134 becomes available for
obligation, report it on line 1102. When the amount on line
1234 becomes available for obligation, report it on line
1202. Use only with OMB approval.

Appropriations precluded
from obligation (special or
trust) (–)

1135

1235

When the amount on line 1135 becomes available for
obligation, report it on line 1103. When the amount on line
1235 becomes available for obligation, report it on line
1203. Use only with OMB approval.

Appropriations applied to
repay debt (–)

1136

1236

Appropriations applied to
liquidate contract authority
(–)

1138

1238

Appropriations substituted
for borrowing authority (–)

1139

1239

Capital transfer of
appropriations to general
fund (–)

1140

1240

This line is only for use by the Department of Education
and the Department of Defense.

Appropriations applied to
liquidate contract authority
withdrawn (–)

1141

n/a

Use only in PY or CY and only with OMB approval.

Appropriation (total)

1160

1260

Automatically generated by MAX A-11 DE.

Advance appropriation

1170

1270

Advance appropriation
(special or trust fund)

1171

1271

Advance appropriations
1172
transferred to other accounts (–)

1272

Advance appropriations
1173
transferred from other accounts

1273

Entry

MAX A-11 DE Details

Advance Appropriations:

Non-expenditure transfers:
Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

Adjustments:
Advance appropriations
permanently reduced (–)

1174

1274

Advance appropriations
temporarily reduced (–)

1175

1275

Page 26 of Section 82

For line 1274, no BY amount can be entered.

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SECTION 82—COMBINED SCHEDULE X

Entry

Discretionary

Mandatory

MAX A-11 DE Details

1280

Automatically generated by MAX A-11 DE.

1300

1400

Amount of new borrowing authority. For indefinite
authority, record only the amount that will be obligated.

Borrowing authority
permanently reduced (–)

1320

1420

For line 1420, no BY amount can be entered.

Borrowing authority
temporarily reduced (–)

n/a

1421

For borrowing authority temporarily reduced via
sequestration, no amount can be entered for BY. Use only
for revolving, special, and non-revolving trust funds.

Borrowing authority applied
to repay debt (–)

n/a

1422

Use only in financing accounts in PY unless specifically
approved by OMB.

Borrowing authority
precluded from obligation
(limitation on obligations)
(–)

n/a

1423

This line is only for use by the U.S. Department of
Agriculture.

Capital transfers of
borrowing authority to
general fund (–)

n/a

1424

Borrowing authority
(total)

1340

1440

Automatically generated by MAX A-11 DE.

Contract authority

1500

1600

Amount of new contract authority. For indefinite authority,
record only the amount that will be obligated.

Contract authority
(previously unavailable)

n/a

1603

Use only with OMB approval.

1510

1610

Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

1511

1611

Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).

Contract authority and/or
unobligated balance of
contract authority
permanently reduced (–)

1520

1620

For contract authority permanently reduced, no amount can
be entered for BY. For unobligated balance of contract
authority permanently reduced, use only for PY of CY
unless specifically approved by OMB.

Contract authority
temporarily reduced (–)

n/a

1621

For contract authority temporarily reduced via
sequestration, no amount can be entered for BY. This line

Advance appropriation
(total)

1180

Borrowing authority:
Borrowing authority
Adjustments:

Contract authority:

Non-expenditure transfers:
Contract authority
transferred to other
accounts (–)
Contract authority
transferred from other
accounts
Adjustments:

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Page 27 of Section 82

SECTION 82—COMBINED SCHEDULE X

Entry

Discretionary

Mandatory

MAX A-11 DE Details
is only used by the Departments of the Interior and
Transportation.

Contract authority
precluded from obligation
(limitation on obligations)
(–)

1522

1622

Use only with OMB approval.

Contract authority (total)

1540

1640

Automatically generated by MAX A-11 DE.
As a general rule, spending authority from offsetting
collections from Federal sources should be classified as
mandatory or discretionary based on the activities for
which the offsetting collections are outlayed and spending
authority from offsetting collections from non-Federal
sources should be classified based on whether the
legislative language that created the collection is in
authorizing legislation or appropriations act (see section
81.2).

Spending authority from
offsetting collections:

Collected

1700

1800

Change in uncollected
payments, Federal sources
(+ or –)

1701

1801

The amounts reported on these lines are added and
automatically copied to line 3080, but with the opposite
sign.
Additionally, lines 1701 and 1801 are automatically copied
to lines 4050 and 4140 respectively, but with the opposite
sign.

Offsetting collections
(previously unavailable)
Non-expenditure transfers:
Spending authority from
offsetting collections
transferred to other
accounts (–)

Spending authority from
offsetting collections
transferred from other
accounts

1702

1802

Amount previously reported as precluded from obligation
on line 1725 or 1824 and as temporary reduction on line
1723 or 1823 that will be available for obligation.

1710

1810

Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).
Note: Although the spending authority is transferred to
another account, the offsetting collection will be credited to
the account that initially received the collection on lines
4030 through 4034 or 4120 through 4124, as appropriate.

1711

1811

Identify each account involved in each transfer (gaining
and losing) in MAX A-11 DE using the 6-digit Treasury
basic account symbol (see section 79.2 and Appendix C).
Note: Although the spending authority is transferred from
another account, the offsetting collection will be credited to
the account that initially received the collection on lines
4030 through 4034 or 4120 through 4124.

Adjustments:
Capital transfer of spending
authority from offsetting
collections to general fund
(–)
Page 28 of Section 82

1720

1820

Primarily used by revolving funds; however, may be used
by other accounts with OMB approval.

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SECTION 82—COMBINED SCHEDULE X

Discretionary

Mandatory

Spending authority from
offsetting collections
permanently reduced (–)

1722

1822

Use only in PY and CY.

New and/or unobligated
balance of spending
authority from offsetting
collections temporarily
reduced (–)

1723

1823

Use only in PY and CY.

Spending authority from
offsetting collections
precluded from obligation
(limitation on obligations)
(–)

1725

1824

When the amount becomes available for obligation, report
it on line 1702 or 1802. Use only with OMB approval.

Spending authority from
offsetting collections
applied to repay debt (–)

1726

1825

Spending authority from
offsetting collections
applied to liquidate contract
authority (–)

1727

1826

Spending authority from
offsetting collections
substituted for borrowing
authority (–)

1728

1827

Spending authority from
offsetting collections
(total)

1750

1850

Automatically generated by MAX A-11 DE.

Budget authority (total)

1900

1900

Automatically generated by MAX A-11 DE.

Adjustment for budget
authority used to liquidate
deficiencies (–)

1901

1901

Report the amount of new budget authority used to
liquidate obligations that were incurred in a prior fiscal
year without sufficient budget authority to legally cover
such obligations. The line adjusts the total budgetary
resources available for new obligations without reducing
the amount of budget authority appropriated.

Total budgetary resources
available

1930

1930

Automatically generated by MAX A-11 DE. Sums the
adjusted amounts of unobligated balances and budget
authority.

Entry

OMB Circular No. A–11 (2020)

MAX A-11 DE Details

Page 29 of Section 82

SECTION 82—COMBINED SCHEDULE X

Memorandum (non-add) entries:
Entries include data from unexpired and expired Treasury Appropriation Fund Symbols.
Entry

MAX A-11 DE Details

All Accounts:
1940

Unobligated balance
expiring (–)

1941

Unexpired unobligated
balance, end of year

Automatically generated from the sum of the detailed entries on lines
1930 plus 1940 minus 0900.

Special and non-revolving trust funds only:
1950

Other balances withdrawn
and returned to
unappropriated receipts

Automatically copied from line 1030, but with the opposite sign.

1951

Unobligated balance
expiring

Use only for accounts with schedule J (see section 86.3). Automatically
generated by MAX A-11 DE.

1952

Expired unobligated
balance, start of year

Use only for accounts with schedule J (see section 86.3). Automatically
generated by MAX A-11 DE. Amount excluded in the start of year
unobligated balances reported on line 1000 in special and non-revolving
trust funds that must be included in the unexpended balances reported
on schedule J line 0100.

1953

Expired unobligated
balance, end of year

Use only for accounts with schedule J (see section 86.3). Amount
excluded from the end of year unobligated balances reported on line
1941 in special and non-revolving trust funds that must be included in
the unexpended balances reported on schedule J line 4999.

1954

Unobligated balance
canceling

1955

Other balances withdrawn
and returned to general
fund
CHANGE IN OBLIGATED BALANCE

This section only includes change in obligation balances from unexpired and expired Treasury Appropriation
Fund Symbols.
Entry
Unpaid obligations:
3000
Unpaid obligations, brought
forward, Oct 1

MAX A-11 DE Details
MAX A-11 DE copies CY and BY from the end of year
amount reported on line 3050 for the previous year.
For PY, this amount must tie to the PY end of year amounts
reported in GTAS for PY-1, including all changes made during
the PY-1 GTAS revision window.

Page 30 of Section 82

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SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

3001

Adjustment to unpaid obligations,
brought forward, Oct 1 (+ or –)

Report any changes to the PY start of year balances made after
the PY-1 GTAS revision window closed. Use only for PY,
unless specifically approved by OMB.

3010

New obligations, unexpired
accounts

Automatically generated by MAX A-11 DE.

3011

Obligations (“upward adjustments”),
expired accounts

Use only for PY, unless specifically approved by OMB.

3020

Outlays (gross) (–)

Automatically generated by MAX A-11 DE.

3030

Unpaid obligations transferred to
other accounts (–)

Note: You must identify each account involved in each transfer
(gaining and losing) in MAX A-11 DE using the 6-digit
Treasury basic account symbol (see section 79.2 and
Appendix C).

3031

Unpaid obligations transferred from
other accounts

Note: You must identify each account involved in each transfer
(gaining and losing) in MAX A-11 DE using the 6-digit
Treasury basic account symbol (see section 79.2 and
Appendix C).

3040

Recoveries of prior year unpaid
obligations, unexpired accounts (–)

Automatically copied from line 1021, but with the opposite
sign.

3041

Recoveries of prior year unpaid
obligations, expired accounts (–)

Use only for PY, unless specifically approved by OMB.

3050

Unpaid obligations, end of year

Automatically generated by MAX A-11 DE.

Uncollected payments:
3060

Uncollected pymts, Fed sources,
brought forward, Oct 1 (–)

MAX A-11 DE copies CY and BY from the end of year
amount reported on line 3090 for the previous year.
For PY, this amount must tie to the PY end of year amounts
reported in GTAS for PY-1, including all changes made during
the PY-1 GTAS revision window.

3061

Adjustment to uncollected pymts,
Fed sources, brought forward,
Oct 1 (+ or –)

Report any changes to the PY start of year balances made after
the PY-1 GTAS revision window closed. Use only for PY,
unless specifically approved by OMB.

3070

Change in uncollected pymts,
Fed sources, unexpired accounts
(+ or –)

Automatically generated by MAX A-11 DE.

3071

Change in uncollected pymts,
Fed sources, expired accounts (+ or –)

3080

Uncollected pymts, Fed sources
transferred to other accounts

Note: You must identify each account involved in each
transfer (gaining and losing) in MAX A-11 DE using the 6digit Treasury basic account symbol (see section 79.2 and
Appendix C).

3081

Uncollected pymts, Fed sources
transferred from other accounts (–)

Note: You must identify each account involved in each
transfer (gaining and losing) in MAX A-11 DE using the 6digit Treasury basic account symbol (see section 79.2 and
Appendix C).

OMB Circular No. A–11 (2020)

Page 31 of Section 82

SECTION 82—COMBINED SCHEDULE X

Entry
3090

MAX A-11 DE Details

Uncollected pymts, Fed sources,
end of year (–)

Automatically generated by MAX A-11 DE.

Memorandum (non-add) entries:
Entries include data from unexpired and expired Treasury Appropriation Fund Symbols.
Entry

MAX A-11 DE Details

3100

Obligated balance, start of
year (+ or –)

For PY, this amount must tie to the PY end of year amounts reported in
GTAS for PY-1 including all changes made during the PY-1 GTAS
revision window. Automatically generated by MAX A-11 DE.

3200

Obligated balance, end of
year (+ or –)

Automatically generated by MAX A-11 DE.

BUDGET AUTHORITY AND OUTLAYS, NET
This section includes budget authority from unexpired Treasury Appropriation Fund Symbols; and outlays
and offsets from unexpired and expired Treasury Appropriation Fund Symbols.

Entry

Discretionary

Gross budget authority and outlays:
4000
Budget authority, gross

Mandatory
4090

MAX A-11 DE Details
Automatically generated by MAX A-11 DE.

Outlays, gross
Outlays from new
authority

4010

4100

Outlays from
balances

4011

4101

Outlays, gross (total)

4020

4110

Automatically generated by MAX A-11 DE. For credit
financing accounts, use line 4110 instead of lines 4100 and
4101.

Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
Identify the source of the payment (see the descriptions below). Use subentries when
there are significant amounts of different types of income, such as insurance
premiums, loan repayments, interest, fees, etc.
Federal sources (–)
4030
4120
Interest on Federal
securities (–)
Interest on uninvested funds
(–)

Page 32 of Section 82

4031

4121
4122

OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

Discretionary

Mandatory

Non-Federal sources (–)

4033

4123

Use line titles to identify separately the primary sources of
collections. Small amounts may be aggregated. See
exhibits 185C, 185F and 185I.

Offsetting governmental
collections (–)

4034

4124

Use line titles to identify separately the primary sources of
collections.

Offsets against gross
budget authority and
outlays (total) (–)

4040

4130

Automatically generated by MAX A-11 DE.

Entry

MAX A-11 DE Details

Additional offsets against gross budget authority only:
Automatically generated by MAX A-11 DE.
Change in uncollected
4050
4140
pymts, Fed sources,
unexpired accounts
(+ or –)
Offsetting collections
credited to expired accounts

4052

4142

Recoveries of prior year
paid obligations, unexpired
accounts

4053

4143

The sum of lines 4053 and 4143 equals the amount on line
1033.

Additional offsets against
budget authority only
(total)

4060

4150

Automatically generated by MAX A-11 DE.

Budget authority, net

4070

4160

Automatically generated by MAX A-11 DE.

Outlays, net

4080

4170

Automatically generated by MAX A-11 DE.

Budget authority and outlays, net (total):
Budget authority, net
4180
4180
(total)
Outlays, net (total)

4190

4190

Automatically generated by MAX A-11 DE. This line will
always be used, even if the amount is zero.
Automatically generated by MAX A-11 DE. This line will
always be used, even if the amount is zero.

Memorandum (non-add) entries:
Entry
Investments in Federal securities:

5000

Total investments, SOY:
Federal securities: Par value

5001

Total investments, EOY:
Federal securities: Par value

OMB Circular No. A–11 (2020)

MAX A-11 DE Details
Report the par value of Federal securities; do not reflect
unrealized discounts. Include all the balances invested at the
start of the year, including those that are not available for
obligation, i.e., those reported in the schedule on special and
trust fund receipts (schedule N). If a special or trust fund has
multiple expenditure accounts, report the invested portion of the
unavailable collections in schedule P of the account that
receives the largest appropriation from the fund.
MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5001 for the previous year.

Page 33 of Section 82

SECTION 82—COMBINED SCHEDULE X

Entry
Investments in non-Federal securities:

5010

Total investments, SOY:
non-Federal securities: Market
value

5011

Total investments, EOY:
non-Federal securities: Market value

MAX A-11 DE Details
Report the market value of non-Federal securities. Include all
the balances invested at the start of the year, including those
that are not available for obligation, i.e., those reported in the
schedule on special and trust fund receipts (schedule N).
Include changes in the value of the account's portfolio due to
purchases, sales, and market conditions.
MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5011 for the previous year.

Contract authority:

Contract authority is unfunded. When appropriation or
offsetting collections are provided to liquidate contract
authority, the amounts are no longer considered to be contract
authority, and should be excluded from the balances of contract
authority reported below.

5050

Unobligated balance, SOY:
Contract authority

Cannot exceed the amount on line 1000 of the program and
financing schedule. MAX A-11 DE copies CY and BY from
the end of year amounts reported on line 5051 for the previous
year.

5051

Unobligated balance, EOY:
Contract authority

Cannot exceed the amount on line 1941 of the program and
financing schedule.

5052

Obligated balance, SOY:
Contract authority

Cannot exceed the amount on line 3000 of the program and
financing schedule. MAX A-11 DE copies CY and BY from
the end of year amounts reported on line 5053 for the previous
year.

5053

Obligated balance, EOY:
Contract authority

Cannot exceed the amount on line 3090 of the program and
financing schedule.

5054

Fund balance in excess of
liquidating requirements, SOY:
Contract authority

MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5055 for the previous year.

5055

Fund balance in excess of
liquidating requirements, EOY:
Contract authority

5061

Limitation on obligations
(Transportation trust funds)

Outstanding debt (special and non-revolving
trust funds only):
5080

Outstanding debt, SOY (-)

5081

Outstanding debt, EOY (-)

5082

Borrowing (-)

Page 34 of Section 82

Automatically generated by MAX A-11 DE from information
on limitations reported in schedule X (see section 81.3).
The amount of outstanding debt, SOY and EOY and borrowing
including repayable advances. Only applies to special and nonrevolving trust funds in USDA, DoC, DoE, DoL and RRB.
MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5081 for the previous year.
Automatically generated by MAX A-11 DE.

OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

Unavailable unobligated balances:

The amount of offsetting collections previously precluded from
obligation, or temporarily reduced that have not yet become
budget authority available for obligation. The amount of
appropriations, borrowing authority, and contract authority
that have been sequestered in revolving, special, and nonrevolving trust funds.

5090

Unexpired unavailable balance,
SOY: Offsetting collections

Does not generally apply to special and non-revolving trust
funds. MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5092 for the previous year.

5091

Expiring unavailable balance:
Offsetting collections (-)

5092

Unexpired unavailable balance,
EOY: Offsetting collections

Automatically generated by MAX A-11 DE.

5093

Expired unavailable balance,
SOY: Offsetting collections

Does not generally apply to special and non-revolving trust
funds. MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5095 for the previous year.

5094

Canceling unavailable balance:
Offsetting collections (-)

5095

Expired unavailable balance,
EOY: Offsetting collections

Automatically generated by MAX A-11 DE.

5096

Unexpired unavailable balance,
SOY: Appropriations

Does not generally apply to special and non-revolving trust
funds. MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5098 for the previous year.

5097

Expiring unavailable balance:
Appropriations (-)

5098

Unexpired unavailable balance,
EOY: Appropriations

Automatically generated by MAX A-11 DE.

5099

Unexpired unavailable balance,
SOY: Contract authority

MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5100 for the previous year.

5100

Unexpired unavailable balance,
EOY: Contract authority

Automatically generated by MAX A-11 DE.

5101

Unexpired unavailable balance,
SOY: Borrowing authority

MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5102 for the previous year.

5102

Unexpired unavailable balance,
EOY: Borrowing authority

5103

Unexpired unavailable balance,
SOY: Fulfilled purpose

MAX A-11 DE copies CY and BY from the end of year
amounts reported on line 5104 for the previous year.

5104

Unexpired unavailable balance,
EOY: Fulfilled purpose

Automatically generated by MAX A-11 DE.

International Monetary Fund:
5110

IMF quota reserve tranche increase
(P.L. xxx-xxx)

Identify the public law. An example is the Consolidated
Appropriations Act of 2018 (e.g., P.L. 115-41).

5111

IMF quota letter of credit increase
(P.L. xxx-xxx)

Identify the public law. An example is the Consolidated
Appropriations Act of 2018 (e.g., P.L. 115-41).

5112

IMF quota reserve tranche, total

OMB Circular No. A–11 (2020)

Page 35 of Section 82

SECTION 82—COMBINED SCHEDULE X

Entry
5113

IMF quota letter of credit, total

5114

New Arrangements to Borrow
(P.L. xxx-xxx)

5115

New Arrangements to Borrow
(exchange rate)

5116

New Arrangements to Borrow,
total

MAX A-11 DE Details
Identify the public law. An example is the Consolidated
Appropriations Act of 2018 (e.g., P.L. 115-41).

Discretionary mandated transfers:
5200

Discretionary mandated transfer to
other accounts (–)

The line shows the amount of discretionary transfers mandated
by law that are included in line 1120. In exceptional cases, this
line may represent the discretionary transfers mandated by law
included in line 1010. Use in PY. If the account has enacted
appropriations, also use for CY.
Identify each account involved in each transfer (gaining and
losing) in MAX A-11 DE using the 6-digit Treasury basic
account symbol (see section 79.2 and Appendix C).

5201

Discretionary mandated transfer
from other accounts

The line shows the amount of discretionary transfers mandated
by law that are included in line 1121. In exceptional cases, this
line may represent the discretionary transfers mandated by law
included in line 1011. Use in PY. If the account has enacted
appropriations, also use for CY.
Identify each account involved in each transfer (gaining and
losing) in MAX A-11 DE using the 6-digit Treasury basic
account symbol (see section 79.2 and Appendix C).

Unexpended balances:

Identifies the amount of available unobligated and obligated
balances as direct or reimbursable and discretionary or
mandatory for start of year and end of year. Use only for PY.

Unobligated balance:

Applies to unexpired accounts.

5311

Direct unobligated balance,
start of year

The sum of lines 5311 and 5314 equals the amount on line
1000.

5312

Reimbursable unobligated balance,
start of year

5313

Discretionary unobligated balance,
start of year

5314

Mandatory unobligated balance,
start of year

5321

Direct unobligated balance,
end of year

5322

Reimbursable unobligated balance,
end of year

5323

Discretionary unobligated balance,
end of year

5324

Mandatory unobligated balance,
end of year

Obligated balance:
Page 36 of Section 82

The sum of lines 5321, 5322, 5323, and 5324 equals the sum of
lines 1940 (with the opposite sign) and 1941 for unexpired
accounts only.

Applies to both unexpired and expired accounts.
OMB Circular No. A–11 (2020)

SECTION 82—COMBINED SCHEDULE X

Entry

MAX A-11 DE Details

5331

Direct obligated balance,
start of year

The sum of lines 5331, 5332, 5333, and 5334 equals the sum of
lines 3000 and 3061. Also equals line 3100.

5332

Reimbursable obligated balance,
start of year

5333

Discretionary obligated balance,
start of year

5334

Mandatory obligated balance,
start of year

5341

Direct obligated balance,
end of year

5342

Reimbursable obligated balance,
end of year

5343

Discretionary obligated balance,
end of year

5344

Mandatory obligated balance,
end of year

The sum of lines 5341, 5342, 5343, and 5344 equals the sum of
lines 3050 and 3090. Also equals line 3200.

UNFUNDED DEFICIENCIES
Note: See section 145 for additional reporting requirements on deficiencies.
Entry

MAX A-11 DE Details

7000

Unfunded deficiency, start
of year (–)

Automatically generated by MAX A-11 DE in CY and BY.

7010

New deficiency (–)

Automatically generated by MAX A-11 DE.

7012

Budgetary resources
used to liquidate
deficiencies

Automatically generated by MAX A-11 DE.

7020

Unfunded deficiency, end
of year (–)

Automatically generated by MAX A-11 DE.

OMB Circular No. A–11 (2020)

Page 37 of Section 82

EXHIBIT 82

COMBINED SCHEDULE X
Schedule X Line Numbers Including Schedule A, S, and P Lines

New
Line #

0001-0799
0701
0702
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0715-0739
0740
0741
0742
0743
0744
0800-0899
0900
0910
0911

1000
1001
1010
1011
1012
1013
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1050
+Updated line

Line Description
Obligations by program activity
Direct obligations
Direct Program Activity
Credit program obligations
Direct loan subsidy
Loan guarantee subsidy
Subsidy for modifications of direct loans
Subsidy for modifications of loan guarantees
Reestimates of direct loan subsidy
Interest on reestimates of direct loan subsidy
Reestimates of loan guarantee subsidy
Interest on reestimates of loan guarantee subsidy
Administrative expenses
Direct loan obligations
Default claim payments on principal
Default claim payments on interest
Payment of interest to Treasury
Other
Negative subsidy obligations
Modification savings
Downward reestimates paid to receipt accounts
Interest on downward reestimates
Adjusting payments to liquidating accounts
Reimbursable obligations
Reimbursable program activity
Total new obligations, unexpired accounts
Memorandum (non-add) entries
Appropriations used to liquidate unpaid lease obligation
Total new obligations, unexpired accounts; and lease payment
Budgetary resources
Unobligated balance
Unobligated balance brought forward, Oct 1
Discretionary unobligated balance brought forward, Oct 1
Unobligated balance transferred to other accounts
Unobligated balance transferred from other accounts
Unobligated balance transfers between expired and unexpired accounts
Unobligated balance of contract authority transferred to or from
other accounts (net)
Adjustment to unobligated balance brought forward, Oct 1
Recoveries of prior year unpaid obligations
Capital transfer of unobligated balances to general fund
Unobligated balances applied to repay debt
Unobligated balance of borrowing authority withdrawn
Unobligated balance of contract authority withdrawn
Adjustment for change in allocation of trust fund limitation or
foreign exchange valuation
Adjustment in unobligated balances for change in investments of
zero coupon bonds (special and non-revolving trust funds)
Adjustment in unobligated balances for change in
investments of zero coupon bonds (revolving funds)
Other balances withdrawn to Treasury
Other balances withdrawn to special or trust funds
Other balances not available
Refunds and recoveries temporarily precluded from
obligation (special and trust funds)
Recoveries of prior year paid obligations
Adjustment for unobligated balance used to liquidate deficiencies
Unobligated balance precluded from obligation (limitation on obligations)
(special and trust) (-)
Adjustment for debt forgiveness
Unobligated balance of appropriations withdrawn (-)
Sequester (previously unavailable) for withdrawal
Unobligated balance (total)

Page 38 of Section 82

P

Schedule
A

S





















































OMB Circular No. A–11 (2020)

COMBINED SCHEDULE X

EXHIBIT 82—CONTINUED

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #

1100
1101
1102
1103
1104
1105
1106
1120
1121
1130
1131
1132
1133
1134
1135
1136
1138
1139
1140
1141
1160

Line Description

Budgetary resources
Budget authority
Appropriations, discretionary
Appropriation
Appropriation (special or trust)
Appropriation (previously unavailable)
Appropriation (previously unavailable) (special or trust)
Appropriation available from subsequent yea
Appropriation available in prior year (-)
Reappropriation
Appropriations transferred to other accounts
Appropriations transferred from other accounts
Appropriations permanently reduced
Unobligated balance of appropriations permanently reduced
Appropriations temporarily reduced
Unobligated balance of appropriations temporarily reduced
Appropriations precluded from obligation (-)
Appropriations precluded from obligation (special or trust) (-)
Appropriations applied to repay debt (-)
Appropriations applied to liquidate contract authority (-)
Appropriations substituted for borrowing authority (-)
Capital transfer of appropriations to general fund (-)
Appropriations applied to liquidate contract authority withdrawn (-)
Appropriation, discretionary (total)

P



1160-81
1160-82
1160-83
1160-84
1170
1171
1172
1173
1174
1175

Advance appropriations, Discretionary
Advance appropriation
Advance appropriation (special or trust fund)
Advance appropriations transferred to other accounts
Advance appropriations transferred from other accounts
Advance appropriations permanently reduced
Advance appropriations temporarily reduced








1180

Advance appropriation, discretionary (total)



1160-61
1160-62
1160-63
1160-64

1180-40
1180-50
1180-61
1180-62
1180-63
1180-64
1180-81
1180-82
1180-83
1180-84

Discretionary, {BEA Subcategory}
Advance appropriation [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

S






















Discretionary, {BEA Subcategory}
Appropriation [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

1160-40
1160-50

Schedule
A























+Updated line

OMB Circular No. A–11 (2020)

Page 39 of Section 82

EXHIBIT 82—CONTINUED

COMBINED SCHEDULE X

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
1200
1201
1203
1204
1220
1221
1230
1232
1234
1235
1236
1238
1239

Line Description

Budgetary resources (cont.)
Appropriations, Mandatory
Appropriation
Appropriation (special or trust fund)
Appropriation (previously unavailable)
Reappropriation
Appropriations transferred to other accounts
Appropriations transferred from other accounts
Appropriations and/or unobligated balance of appropriations
permanently reduced
Appropriations and/or unobligated balance of appropriations
temporarily reduced
Appropriations precluded from obligation
Capital transfer of appropriations to general fund
Appropriations applied to repay debt
Appropriations applied to liquidate contract authority
Appropriations substituted for borrowing authority

1260

Appropriations, mandatory (total)

1260-81
1260-82
1260-83
1260-84

Mandatory, {BEA Subcategory}
Appropriation [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

1270
1271
1272
1273
1274
1275

Advance appropriations, mandatory
Advance appropriation
Advance appropriation (special or trust fund)
Advance appropriations transferred to other accounts
Advance appropriations transferred from other accounts
Advance appropriations permanently reduced
Advance appropriations temporarily reduced

1260-40
1260-50
1260-61
1260-62
1260-63
1260-64

1280
1280-40
1280-50
1280-61
1280-62
1280-63
1280-64
1280-80
1280-81
1280-82
1280-83
1300
1320
1340
+Updated line

Page 40 of Section 82

Advance appropriation, mandatory (total)

P

Schedule
A

S

































Mandatory, {BEA Subcategory}
Advance appropriation [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays












Borrowing authority, Discretionary
Borrowing authority
Borrowing authority permanently reduced




Borrowing authority, discretionary (total)



OMB Circular No. A–11 (2020)

COMBINED SCHEDULE X

EXHIBIT 82—CONTINUED

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
1340-40
1340-50
1340-61
1340-62
1340-63
1340-64
1340-81
1340-82
1340-83
1340-84

Line Description

Budgetary resources (cont.)
Discretionary, {BEA Subcategory}
Authority to borrow [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

P











Borrowing authority, Mandatory
Borrowing authority
Borrowing authority permanently reduced
Borrowing authority temporarily reduced
Borrowing authority applied to repay debt (-)
Borrowing authority precluded from obligation (limitation on obligations) (-)
Capital transfers of borrowing authority to general fund (-)








1440

Borrowing authority, mandatory (total)



1440-61
1440-62
1440-63
1440-64
1440-81
1440-82
1440-83
1440-84
1500
1510
1511
1520
1522
1540
1540-40
1540-50
1540-61
1540-62
1540-63
1540-64
1540-81
1540-82
1540-83
1540-84
+Updated line

Mandatory, {BEA Subcategory}
Authority to borrow [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Contract authority, Discretionary
Contract authority
Contract authority transferred to other accounts
Contract authority transferred from other accounts
Contract authority and/or unobligated balance of contract authority
permanently reduced
Contract authority precluded from obligation
(limitation on obligations)
Contract authority, discretionary (total)
Discretionary, {BEA Subcategory}
Contract authority [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

OMB Circular No. A–11 (2020)

S



1400
1420
1421
1422
1423
1424

1440-40
1440-50

Schedule
A

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

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


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

Page 41 of Section 82

EXHIBIT 82—CONTINUED

COMBINED SCHEDULE X

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
1600
1603
1610
1611
1620
1621
1622

Line Description

Budgetary resources (cont.)
Contract authority, Mandatory
Contract authority
Contract authority (previously unavailable)
Contract authority transferred to other accounts
Contract authority transferred from other accounts
Contract authority and/or unobligated balance of contract
authority permanently reduced
Contract authority temporarily reduced
Contract authority precluded from obligation
(limitation on obligations)

1640
1640-40
1640-50
1640-61
1640-62
1640-63
1640-64
1640-81
1640-82
1640-83
1640-84
1700
1701
1702
1710
1711
1720
1722
1723
1725
1726
1727
1728
1750
1750-40
1750-50
1750-61
1750-62
1750-63
1750-64

Contract authority, mandatory (total)

P

Spending auth from offsetting collections, discretionary (total)
Discretionary, {BEA Subcategory}
Spending authority from offsetting collections [Text]
Baseline Program [Text]
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

S











Mandatory, {BEA Subcategory}
Contract authority [Text]
Baseline Pay and Benefits / Non-Pay and Benefits
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Spending authority from offsetting collections, discretionary
Collected
Change in uncollected payments, Federal sources
Offsetting collections (previously unavailable)
Spending authority from offsetting collections transferred to
other accounts
Spending authority from offsetting collections transferred from
other accounts
Capital transfer of spending authority from offsetting collections to
general fund
Spending authority from offsetting collections permanently reduced
New and/or unobligated balance of spending authority from
offsetting collections temporarily reduced
Spending authority from offsetting collections precluded from
obligation (limitation on obligations)
Spending authority from offsetting collections applied to repay debt
Spending authority from offsetting collections applied to liquidate
contract authority
Spending authority from offsetting collections substituted for
borrowing authority

Schedule
A













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+Updated line

Page 42 of Section 82

OMB Circular No. A–11 (2020)

COMBINED SCHEDULE X

EXHIBIT 82—CONTINUED

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
1750-81
1750-82
1750-83
1750-84
1800
1801
1802
1810
1811
1820
1822
1823
1824
1825
1826
1827
1850
1850-40
1850-50
1850-61
1850-62
1850-63
1850-64
1850-81
1850-82
1850-83
1850-84
1900
1901
1930
1940
1941
1950
1951
1952
1953
1954
1955
+Updated line

Line Description

Budgetary resources (cont.)
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

Spending authority from offsetting collections, mandatory
Collected
Change in uncollected payments, Federal source
Offsetting collections (previously unavailable)
Spending authority from offsetting collections transferred to
other accounts
Spending authority from offsetting collections transferred from
other accounts
Capital transfer of spending authority from offsetting collections
to general fund
Spending authority from offsetting collections permanently reduced
New and/or unobligated balance of spending authority from
offsetting collections temporarily reduced
Spending authority from offsetting collections precluded from
obligation (limitation on obligations)
Spending authority from offsetting collections applied to repay debt
Spending authority from offsetting collections applied to liquidate
contract authority
Spending authority from offsetting collections substituted for
borrowing authority
Spending auth from offsetting collections, mandatory (total)

P

Total budgetary resources available
Memorandum (non-add) entries
Unobligated balance expiring
Unexpired unobligated balance, end of year
Special and non-revolving trust funds
Other balances withdrawn and returned to unappropriated receipts
Unobligated balance expiring
Expired unobligated balance, start of year
Expired unobligated balance, end of year
Unobligated balance canceling
Other balances withdrawn and returned to general fund

OMB Circular No. A–11 (2020)

S




















Mandatory, {BEA Subcategory}
Spending authority from offsetting collections [Text]
Baseline Program [Text]
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Budget authority (total)
Adjustment for new budget authority used to liquidate deficiencies

Schedule
A

















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
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Page 43 of Section 82

EXHIBIT 82—CONTINUED

COMBINED SCHEDULE X

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #

Line Description

Limitations
Limitations: Not result of G-R-H [Text]

1963

Mandatory, {BEA Subcategory}
Limitation [Text]
Baseline Pay/Non-Pay
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

1963-40
1963-50
1963-61
1963-62
1963-63
1963-64
1963-81
1963-82
1963-83
1963-84
1966

Schedule
A

S












Limitations: Not result of G-R-H [Text]
Discretionary, {BEA Subcategory}
Limitation [Text]
Baseline Pay/Non-Pay
Policy Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays
Baseline Outlays
New Authority
Balances (excl of EOY PY Bal)
End of PY Balances
Subtotal, outlays

1966-40
1966-50
1966-61
1966-62
1966-63
1966-64
1966-81
1966-82
1966-83
1966-84

3000
3001
3010
3011
3020
3030
3031
3040
3041

P

Change in obligated balance
Unpaid obligations
Unpaid obligations, brought forward, Oct 1
Adjustment to unpaid obligations, brought forward, Oct 1
New obligations, unexpired accounts
Obligations ("upward adjustments"), expired accounts
Outlays (gross)
Unpaid obligations transferred to other accounts
Unpaid obligations transferred from other accounts
Recoveries of prior year unpaid obligations, unexpired accounts
Recoveries of prior year unpaid obligations, expired accounts

3050
3060
3061
3070
3071
3080
3081
3090
3100
3200

Unpaid obligations, end of year
Uncollected payments
Uncollected pymts, Fed sources, brought forward, Oct 1
Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1
Change in uncollected pymts, Fed sources, unexpired accounts
Change in uncollected pymts, Fed sources, expired accounts
Uncollected pymts, Fed sources transferred to other accounts
Uncollected pymts, Fed sources transferred from other accounts
Uncollected pymts, Fed sources, end of year
Memorandum (non-add) entries
Obligated balance, start of year
Obligated balance, end of year



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+Updated line

Page 44 of Section 82

OMB Circular No. A–11 (2020)

COMBINED SCHEDULE X

EXHIBIT 82—CONTINUED

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
4000
4010
4011
4020

4030
4030-41
4030-71
4031
4031-41
4031-71
4033
4033-41
4033-71
4034
4034-41
4034-71
4040
4050
4050-41
4050-71
4052
4052-41
4052-71
4053
4053-41
4053-71
4060
4070
4080

Line Description

Budget authority and outlays, net
Discretionary
Budget authority, gross
Outlays, gross
Outlays from new discretionary authority
Outlays from discretionary balances
Outlays, gross (total)

Offsets against gross budget authority and outlays
Offsetting collections (collected) from
Federal sources
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]

P










Non-Federal sources
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Offsetting governmental collections
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Additional offsets against gross budget authority only
Change in uncollected pymts, Fed sources, unexpired
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]














Offsetting collections credited to expired accounts
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Recoveries of prior year paid obligations, unepxired accounts
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Additional offsets against budget authority only (total)
Budget authority, net (discretionary)
Outlays, net (discretionary)

S



Interest on Federal securities
Discretionary, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]

Offsets against gross budget authority and outlays (total)

Schedule
A










+Updated line

OMB Circular No. A–11 (2020)

Page 45 of Section 82

EXHIBIT 82—CONTINUED

COMBINED SCHEDULE X

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
4090
4100
4101
4110

Line Description
Budget authority and outlays, net (cont.)
Mandatory
Budget authority, gross
Outlays, gross
Outlays from new mandatory authority
Outlays from mandatory balances
Outlays, gross (total)
Offsets against gross budget authority and outlays
Offsetting collections (collected) from
Federal sources
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]

4120
4120-41
4120-71
4121
4121-41
4121-71
4122
4122-41
4122-71
4123
4123-41
4123-71
4124
4124-41
4124-71
4130

4140-41
4140-71
4142
4142-41
4142-71
4143
4143-41
4143-71
4150
4160
4170
4180
4190





Interest on uninvested funds
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Non-Federal sources
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Offsetting governmental collections
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



















Offsetting collections credited to expired accounts
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Recoveries of prior year paid obligations, unexpired accounts
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]



Additional offsets against budget authority only (total)
Budget authority, net (mandatory)
Outlays, net (mandatory)
Budget authority, net (total)
Outlays, net (total)

S







Additional offsets against gross budget authority only
Change in uncollected pymts, Fed sources, unexpired
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]

Schedule
A



Interest on Federal securities
Mandatory, {BEA Subcategory}
Policy Program [Text]
Baseline Program [Text]

Offsets against gross budget authority and outlays (total)

4140

P












+Updated line

Page 46 of Section 82

OMB Circular No. A–11 (2020)

COMBINED SCHEDULE X

EXHIBIT 82—CONTINUED

Schedule X Line Numbers Including Schedule A, S, and P Lines
New
Line #
5000
5001
5010
5011
5050
5051
5052
5053
5054
5055
5061
5080
5081
5082
5090
5091
5092
5093
5094
5095
5096
5097
5098
5099
5100
5101
5102
5103
5104
5110
5111
5112
5113
5114
5115
5116
5200
5201
5250-00
5311
5312
5313
5314
5321
5322
5323
5324
5331
5332
5333
5334
5341
5342
5343
5344

7000
7010
7012
7020
+Updated line

Line Description

Memorandum (non-add) entries
Total investments, SOY: Federal securities: Par value
Total investments, EOY: Federal securities: Par value
Total investments, SOY: non-Federal securities: Market value
Total investments, EOY: non-Federal securities: Market value
Unobligated balance, SOY: Contract authority
Unobligated balance, EOY: Contract authority
Obligated balance, SOY: Contract authority
Obligated balance, EOY: Contract authority
Fund balance in excess of liquidating requirements, SOY: Contract authority
Fund balance in excess of liquidating requirements, EOY: Contract authority
Limitation on obligations (Transportation Trust Funds)
Outstanding debt, SOY
Outstanding debt, EOY
Borrowing
Unexpired unavailable balance, SOY: Offsetting collections
Expiring unavailable balance: Offsetting collections
Unexpired unavailable balance, EOY: Offsetting collections
Expired unavailable balance, SOY: Offsetting collections
Canceling unavailable balance: Offsetting collections
Expired unavailable balance, EOY: Offsetting collections
Unexpired unavailable balance, SOY: Appropriations
Expiring unavailable balance: Appropriations
Unexpired unavailable balance, EOY: Appropriations
Unexpired unavailable balance, SOY: Contract authority
Unexpired unavailable balance, EOY: Contract authority
Unexpired unavailable balance, SOY: Borrowing authority
Unexpired unavailable balance, EOY: Borrowing authority
Unexpired unavailable balance, SOY: Fulfilled purpose
Unexpired unavailable balance, EOY: Fulfilled purpose
IMF quota reserve tranche increase (P.L. xxx-xxx)
IMF quota letter of credit increase (P.L. xxx-xxx)
IMF quota reserve tranche, total
IMF quota letter of credit, total
New Arrangements to Borrow (P.L. xxx-xxx
New Arrangements to Borrow (exchange rate)
New Arrangements to Borrow, total
Discretionary mandated transfer to other accounts
Discretionary mandated transfer from other accounts
Number of beneficiaries (in thousands) - Adj. Baseline
Direct unobligated balance, start of year
Reimbursable unobligated balance, start of year
Discretionary unobligated balance, start of year
Mandatory unobligated balance, start of year
Direct unobligated balance, end of year
Reimbursable unobligated balance, end of year
Discretionary unobligated balance, end of year
Mandatory unobligated balance, end of year
Direct obligated balance, start of year
Reimbursable obligated balance, start of year
Discretionary obligated balance, start of year
Mandatory obligated balance, start of year
Direct obligated balance, end of year
Reimbursable obligated balance, end of year
Discretionary obligated balance, end of year
Mandatory obligated balance, end of year
Unfunded deficiencies
Unfunded deficiency, start of year
New deficiency
Budgetary resources used to liquidate deficiencies
Unfunded deficiency, end of year

OMB Circular No. A–11 (2020)

P

Schedule
A

S

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+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+



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Page 47 of Section 82

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)
Table of Contents
General Information
What are object classes?
Why must I report object class information?
How do object classes compare to functional and character classes and program activity?
How does the object class schedule relate to the program and financing schedule?
How can I determine whether an obligation should be classified as direct or reimbursable?
What object class codes and definitions should I use?
What object classes do I associate with civilian and military pay and benefits in the
baseline?

83.1
83.2
83.3
83.4
83.5
83.6
83.7

83.13
83.14
83.15
83.16

Classifying Specific Types of Transactions
How do I classify relocation expenses related to a permanent change of station (PCS)?
How do I classify purchases related to information technology (IT)?
How do I classify obligations for education and training?
How do I classify obligations for real property (space, land, and structures)?
How do I classify obligations for Federal civilian retirement under the Civil Service
Retirement System (CSRS)?
How do I classify obligations for military retirement?
How do I classify intragovernmental transactions?
How do I classify obligations under the Intergovernmental Personnel Act (IPA)?
How do I classify obligations for Tricare benefits for uniformed service members?

83.17
83.18

The Printed Object Class Schedule and Schedule O
How is object class information presented in schedule O and the Appendix?
When I report data in schedule O, will it generate subtotals or totals?

83.8
83.9
83.10
83.11
83.12

Ex–83A Summary of Object Class Codes and Standard Titles (Schedule O)
Ex–83B Object Classification presentation in the Appendix
Summary of Changes
Updates to resolve inconsistency on the classification of obligations in non-credit revolving
accounts as direct and/or reimbursable (section 83.5).
Updates the table describing the method for identifying whether obligations are direct or
reimbursable (section 83.5).

83.1

What are object classes?

Object classes are categories in a classification system that presents obligations by the items or services
purchased by the Federal Government. These are the major object classes:




10
20

Personnel compensation and benefits
Contractual services and supplies

OMB Circular No. A–11 (2020)

Page 1 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)





30
40
90

Acquisition of assets
Grants and fixed charges
Other

We divide these major classes into smaller classes and present them in the Budget Appendix in object class
schedules.
The object classes present obligations according to their initial purpose, not the end product or service. For
example, if you pay a Federal employee who constructs a building, classify the obligations for the
employee's wages under Personnel compensation and benefits, rather than Acquisition of assets. If you
purchase a building, classify the contractual obligations under Acquisition of assets.
You record obligations when the Federal Government places an order for an item or a service, awards a
contract, receives a service, or enters into similar transactions that will require payments in the same or a
future period (see section 20.5). You also record obligations when you make an expenditure transfer
between Federal Government accounts (see section 20.4(j)).
83.2

Why must I report object class information?

You must report object class information because the law (31 U.S.C. 1104(b)) requires the President's
Budget to present obligations by object class for each account.
83.3

How do object classes compare to functional and character classes and program activity?

The following table shows how the object classification system differs from the other classification systems
used in the President's Budget.
Classification System

What is classified?

What does it tell me?

Object class

Obligations

Goods or services or items purchased, for example,
supplies, rent, or equipment

Program activity
(see section 82.5)

Obligations

Activity, project, or other programmatic distinction

Functional class
(see section 79.3(d))

Budget authority, outlays,
and offsetting receipts

Major purpose served, for example, national defense,
health, income security

Character class
(see section 84.4)

Budget authority, outlays,
and offsetting receipts

Whether the amount pays for an investment or
noninvestment and whether the amount is a grant to a
State and local government or a direct Federal program;
If investment, then, what type: physical asset, conduct
of R&D, or conduct of education and training

83.4
How does the object class schedule relate to the program and financing schedule?
You report object class information whenever you report obligations on a program and financing (P&F)
schedule (except you do not report object class information for credit financing accounts). This means you
report obligations by object class separately for the regular budget requests, supplemental budget requests,
rescission proposals, and legislative proposals.
In addition, object class schedules separately identify the following types of obligations:
Page 2 of Section 83

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)



83.5

Direct and reimbursable obligations (see section 83.5).
Obligations between agencies (see section 83.14).
How can I determine whether an obligation should be classified as direct or reimbursable?

In general, reimbursable obligations are those financed by offsetting collections (see section 20.7(d))
received in return for goods and services provided, while all other obligations are direct. However, there
are exceptions. The following table identifies the criteria used to identify whether obligations are direct or
reimbursable. Fund types apply to Treasury Account Symbols (for information on fund types, please refer
to section 79). For completing budget schedules in MAX A-11 DE, use the fund type identified with the
OMB account.

CLASSIFYING OBLIGATIONS AS “DIRECT” OR “REIMBURSABLE”

If the obligations are . . .

And if the fund type
is:

NOT financed from offsetting
collections

General fund
Special fund
Public enterprise
revolving fund
Intragovernmental
revolving fund
Management fund
Trust non-revolving
fund
Trust revolving fund

Financed from any type of
budgetary resources, including
offsetting collections

General fund
Public enterprise
revolving fund
Intragovernmental
revolving fund
Management fund
Trust non-revolving
fund

Financed from offsetting
collections from:

General fund
Public enterprise
revolving fund
Intragovernmental
revolving fund
Management fund
Trust revolving fund



Asset sales (including
GSA recycling funds);

OMB Circular No. A–11 (2020)

And if . . .

And the
schedule P
offsetting
collections lines
are from . . .

Then the
classification
is . . .
Direct

The activity is in a
credit program,
financing, or
liquidating
account and
associated with a
credit program

Direct

Direct

Non-Federal
sources (lines
4033 or 4123)
Page 3 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

CLASSIFYING OBLIGATIONS AS “DIRECT” OR “REIMBURSABLE”

If the obligations are . . .

And if the fund type
is:

And if . . .

And the
schedule P
offsetting
collections lines
are from . . .



Interest on Federal
securities;

Lines 4031 or
4121



Interest on uninvested
funds;

Lines 4032 or
4122



Compulsory collections
derived from the
Government exercising
its sovereign powers,
e.g., taxes, compulsory
user charges, regulatory
fees, inspection fees,
customs duties, license
fees;

Non-Federal
sources (lines
4033 or 4123) or
Offsetting
Governmental
Collections
(lines 4034 or
4124)



Intragovernmental
expenditure or nonexpenditure transfers;



Donations;

Non-Federal
sources (lines
4033 or 4123)



Refunds.

Federal sources
(lines 4030 or
4120) or
Non-Federal
Sources (lines
4033 or 4123)

Financed from offsetting
collections received in return for
goods or services provided,
including:



Reimbursements under
the IPA (see section
83.15); and



Voluntary insurance
premiums

Page 4 of Section 83

There is no benefit
exchanged to the
paying account
(e.g., does not
receive a good or
service)

General fund
Special fund
Public enterprise
revolving fund
Intragovernmental
revolving fund
Management fund
Trust non-revolving
fund
Trust revolving fund

The account is not
a credit program,
financing, or
liquidating
account, OR the
activity is
unrelated to the
credit program in
that account

Then the
classification
is . . .

Federal sources
(lines 4030 or
4120)

Federal sources
(lines 4030 or
4120) or
Non-Federal
Sources (lines
4033 or 4123)

Reimbursable

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

CLASSIFYING OBLIGATIONS AS “DIRECT” OR “REIMBURSABLE”

If the obligations are . . .
Financed from offsetting
collections from other Federal
government account(s)

And if the fund type
is:
General fund
Special fund
Public enterprise
revolving fund
Intragovernmental
revolving fund
Management fund
Trust non-revolving
fund
Trust revolving fund

And the
schedule P
offsetting
collections lines
are from . . .

And if . . .
The collections are
for a jointly
funded grant or
project

Federal Sources
(lines 4030 or
4120)

Then the
classification
is . . .
Reimbursable

The amounts you classify as reimbursable obligations in both schedule O and P for a budget account should
be identical with the following exceptions:




Line 9995, Adjustment for rounding, schedule O may contain a mixture of direct and reimbursable
obligations. These amounts are not material because they are normally $4 million or less;
Credit financing accounts do not have any schedule O.

Schedule O. Use the 4–digit object class line numbers in exhibit 83A when you enter obligations by object
class in schedule O. Be sure to use the correct prefix to distinguish reimbursable from direct obligations.
Schedule P. Use the 4–digit program activity codes described in section 82.5 when you report obligations.
For reimbursable obligations, use 08xx.
83.6

What object class codes and definitions should I use?

Major object classes are divided into smaller classes. The following table provides the codes, standard
titles, and definitions used to identify detailed object class data. Exhibit 83A summarizes the codes and
standard titles used in schedule O.
Entry
10

PERSONNEL

Description
This major object class consists of object classes 11, 12, and 13.

COMPENSATION AND
BENEFITS
11

Personnel compensation

Compensation directly related to duties performed for the Government by
Federal civilian employees, military personnel, and non-Federal personnel.
Object class 11 covers object classes 11.1 through 11.8.

11.1

Full-time permanent

For full-time civilian employees with permanent appointments.
Full-time permanent employees are those who are full-time civilian
employees with permanent appointments as defined by the Office of

OMB Circular No. A–11 (2020)

Page 5 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
Personnel Management (OPM). The nature of the employee's appointment
is controlling, not the nature of the position. For this object class, include
full-time permanent employees in the:



Competitive Service with career and career-conditional
appointments.



Excepted Service whose appointments carry no restriction or
condition. Include those serving trial periods or whose tenure is
equivalent to career-conditional tenure in the Competitive Service.



Exclude those serving on indefinite appointments and appointments
limited to a specific time.



Senior Executive Service (SES) with career appointments as
defined in 5 U.S.C. 3132(a)(4) and non-career appointments as
defined in 5 U.S.C. 3132(a)(7).
Refer to your agency's human resources office for assistance on the types of
appointments for staff in your agency.
Include:



Regular salaries and wages paid to the employees (some of which
may be withheld from the employee's check to pay taxes, to pay a
bill in a credit union, or to pay the employee's share of life and
health insurance).



Other payments that become part of their basic pay (for example,
geographic differentials, and critical position pay).



Regular salaries and wages paid while the employees are on paid
leave, such as annual, sick, or compensatory leave.



Lump sum payments for annual leave upon separation (also known
as terminal leave payments).

Exclude:

11.3

Other than full-time
permanent

Page 6 of Section 83



Compensation above the basic rate, for example, overtime or other
premium pay, which will be classified in object class 11.5, Other
personnel compensation.



Full-time temporary employees who are full-time civilian
employees with temporary appointments as defined by OPM who
will be classified in object class 11.3, Other than full-time
permanent.

Regular salaries and wages paid to civilian employees for part-time,
temporary, or intermittent employment (see note below).
Include:



Part-time permanent employees, that is, employees with
appointments that require work on a prearranged schedule of fewer
hours or days of work than prescribed for full-time employees in
the same group or class.



Temporary employees, that is, employees with appointments for a
limited period of time that is generally less than a year. For
example:
(a) full-time temporary employees,
(b) seasonal employees without permanent appointments,
(c) employees with term appointments, and
OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
(d) employees with indefinite appointments.

11.5

Other personnel
compensation




Personnel appointments and advisory committees.



Note: For personal services contracts with individuals, who are
classified by OPM as Federal employees, classify the basic pay in
this object class and classify compensation above the basic pay in
object class 11.5, Other personnel compensation. On the other
hand, classify the payments to a contractor principally for the
personal services of a group of the contractor's employees
according to the type of contract involved (for example, classify
personal services contracts for operation and maintenance of
facilities under object class 25.4).

Intermittent employees, that is, employees with appointments that
require work on an irregular or occasional basis and who are paid
only for the time actually employed or services actually rendered.

Compensation above the basic rates paid directly to civilian employees.
Include:



Overtime, which is pay for services in excess of the established
work period as defined in 5 U.S.C. 5542, standby duty and
administratively uncontrollable overtime as defined in 5 U.S.C.
5545, and unscheduled availability duty hours for criminal
investigations as defined in 5 U.S.C. 5545(a).




Holiday pay as defined in 5 U.S.C. 5546(b).



Post differentials, which are authorized under 5 U.S.C. 5925 above
the basic rate for service at hardship posts abroad that are based
upon conditions of environment substantially different from those
in the continental United States and warrant additional pay as a
recruitment and retention incentive.



Hazardous duty pay, which is pay above the basic rate because of
assignments involving performance of duties that subject the
employee to hazards or physical hardships.

Night work differential, which is pay above the basic rate for
regularly scheduled night work.

Note: Post differentials and hazardous duty pay result from the job or
services performed. For example, a job performed at a hardship post
abroad or under hazardous duty is different from what might appear to be
the same job performed elsewhere and under non-hazardous conditions.
Hence, both are classified with other pay in object class 11 and not as
benefits in object class 12. By contrast, compensation in the form of cost
of living allowances are classified as benefits in object class 12 because
they do not result from the job or services performed. The cost for a job in
one locale is different from the same job in another locale simply because
the cost of living is higher in one locale.

OMB Circular No. A–11 (2020)



Supervisory differential, which is pay above the basic rate to adjust
the compensation of a supervisor to a level greater than the highest
paid subordinate. The differential applies to a General Schedule.



Employee who supervises one or more employees not covered by
the General Schedule.



Cash incentive awards, which are payments for cash awards that do
not become part of the Federal civilian employee's basic rate of
Page 7 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
pay, such as those authorized under 5 U.S.C. 4503, 4504, 4505(a),
4507, and 5384.



Other payments above basic rates, which are payments for other
premium pay, such as stand-by pay and premium pay in lieu of
overtime and special pay that is paid periodically during the year in
the same manner and at the same time as regular salaries and wages
are paid.



Exclude other payments which are classified in object class 12.1,
Civilian personnel benefits.



Royalties to Federal scientists and inventors which may last up to
17 years and may be paid after the employee has left Federal
service or to the employee's beneficiary.

11.6

Military personnel basic allowance for
housing

Basic allowance given for housing to personnel of the uniformed service,
including the commissioned corps of the Public Health Service and the
National Oceanic and Atmospheric Administration.

11.7

Military personnel

The regular salaries and wages paid to personnel of the uniformed service,
including the commissioned corps of the Public Health Service and the
National Oceanic and Atmospheric Administration (some of which may be
withheld from the employee's check to pay taxes, to pay a bill in a credit
union, or to pay the employee's share of life and health insurance) as well
as amounts above the basic pay rates. For "amounts above the basic pay
rates", apply the same definitions as for civilian employees in object class
11.5.
Include:





11.8

Special personal services
payments

Page 8 of Section 83

Flight pay.
Basic allowance for subsistence (BAS).
Extra pay based upon conditions of environment (except cost of
living allowances for locations outside the contiguous 48 States and
the District of Columbia which will be classified in object class
12.2, Military personnel benefits).

Payments for personal services that do not represent salaries or wages paid
directly to Federal employees and military personnel.
Include:



Reimbursable details, that is, payments to other accounts for
personal services of civilian employees and military personnel on
reimbursable detail (both compensation and personnel benefits).



Reemployed annuitants, that is, payments by an agency employing
an annuitant to reimburse the Civil Service Retirement and
Disability Fund for the annuity paid to that employee under 5
U.S.C. 8339 through 8344.



Non-Federal civilians, such as witnesses; casual workers, patient
and inmate help, and allowances for trainees and volunteers.



Salary equalization (authorized under 5 U.S.C. 3372 and 3584) to
individuals on leave of absence while employed by international
organizations or State and local governments, when the
equalization payment is 50 percent or less of the person's salary.



Staff of former Presidents paid by the General Services
Administration (GSA) under 3 U.S.C. 102(b).
OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Payments from the Working Capital Fund to the military personnel
accounts to reimburse for work done by military personnel for the
Working Capital Fund.



Payments to a person who tells someone in authority about alleged
dishonest or illegal activities occurring in a Government
agency. Often referred to as a "whistleblower."

11.9

Total personnel
compensation

This line is automatically generated when there are multiple direct
compensation lines.

12

Personnel benefits

Benefits for currently employed Federal civilian, military and certain nonFederal personnel. Covers object classes 12.1 and 12.2.
Note: Show benefits to certain former civilian and military personnel in
object classes 13.0 and 42.0.

12.1

Civilian personnel
benefits

Cash payments (from the agency, not funds withheld from employee
compensation) to other funds for the benefit of Federal civilian employees
or direct payments to these employees.
Include payments to or for certain non-Federal employees as required by
law. Non-Federal civilian employees are employees who are not reportable
to the Office of Personnel Management as Federal employees, such as
witnesses, casual workers, trainees, volunteers. For example, Peace Corps
and VISTA volunteers, Job Corps enrollees, and U.S. Department of
Agriculture Extension Service agents.
Include:

OMB Circular No. A–11 (2020)



Insurance and annuities, which are the employer's share of
payments for life insurance, health insurance, employee retirement
(including agency contributions to the Thrift Savings Program),
work injury disabilities or death and professional liability insurance
(which are payments to reimburse qualified Federal employees for
up to one half the cost of professional liability insurance premiums,
as authorized by P.L. 104–208 and amended by P.L. 106–58).



Recruitment, retention, and other incentives, such as:
o Payments above the basic rate for recruitment bonuses,
relocation bonuses, and retention allowances authorized by
5 U.S.C. 5753 and 5754.
o Payment to the loan holder (e.g., the bank) to repay an
employee's student loan as a recruitment incentive.
o Extended assignment incentives.
o Relocation and other expenses related to permanent change of
station (PCS), except expenses for travel and transportation and
the storage and care of vehicles and household goods
(see section 83.8).
o Cash allowances for separate maintenance, education for
dependents, transfers for employees stationed abroad, and
personal allowances based upon assignment or position, and
overseas differentials.
o Cost-of-living allowances (COLAs) as authorized under
5 U.S.C. 5924 and 5941 and other laws.
Note: COLAs are classified as benefits in object class 12 (and
not as compensation in object class 11) because they are not
related to the job or service performed.
Page 9 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
o
o

12.2

Military personnel
benefits

Student loan repayments authorized by 5 U.S.C. 5379.
Other allowances and payments such as allowances for
uniforms and quarters, special pay that is paid in a lump sum
(such as compensatory damages or employee settlements),
reimbursements for notary public expenses, and subsidies for
commuting costs, that is, payments to subsidize the costs of
Federal civilian employees in commuting by public
transportation.

Cash allowances, payments of employer share to other funds or direct
payments to military personnel.
Include:
•

Cash allowances, such as:

•

Uniform allowances.

•

Extended assignment incentives.

•

Reenlistment bonuses.

•

Cost-of-living allowances.

•

Dislocation and family separation allowances.

•

Personal allowances based upon assignment or rank.

•

Continuation pay.

•

Payments to other funds, such as the employer's share of military
retirement, Thrift Savings Plan, Medicare-Eligible Retiree
Health Care, Federal Insurance Contribution Act taxes,
Servicemen's Group Life Insurance premiums, and education
benefits. Subsidies for commuting costs, which are payments to
subsidize the costs of military personnel in commuting by public
transportation.

Exclude:

13.0

Benefits for former
personnel

Page 10 of Section 83

•

Basic allowance for housing which classified in object class
11.6; Hazardous duty pay, flight pay, extra pay based upon
conditions of work environment, and other such pay, which are
classified as military personnel compensation in object class
11.7; and benefit payments to veterans resulting from their past
service, which are classified as benefits to former personnel in
object class 13.0.

•

Homeowners assistance which are classified as grants, subsidies
and contributions in object class 41.0.

Benefits for former officers and employees or their survivors that are based
(at least in part) on the length of service to the Federal Government.
Include:



Retirement benefits in the form of pensions, annuities, or other
retirement benefits paid to former military and certain civilian
Government personnel or to their survivors.



Exclude payments made directly to beneficiaries from retirement
(special or trust) funds, which are classified as insurance claims and
indemnities under object class 42.0.



Separation pay, which are severance payments to former employees
who were involuntarily separated through no fault of their own and
voluntary separation incentive (VSI) payments, also known as
OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
"buy-outs" to employees who voluntarily separate from Federal
service.



Payments to other funds for ex-Federal employees and ex-service
personnel (e.g., agency payments to the unemployment trust fund
for ex-employees and one-time agency payments of final basic pay
to the civil service retirement fund for employees who took the
early-out under buy-out authority) and other benefits paid directly
to the beneficiary. Also, Government payment to the employees
health benefits and life insurance funds for annuitants.
Exclude:



In-kind benefits, such as hospital and medical care, which are
classified under the object class representing the nature of the items
purchase.

20

CONTRACTUAL
SERVICES AND
SUPPLIES

This major object class covers purchases of contractual services and
supplies in object classes 21.0 through 26.0.

21.0

Travel and transportation
of persons

Travel and transportation costs of Government employees and other
persons, while in an authorized travel status, that are to be paid by the
Government either directly or by reimbursing the traveler. Consists of both
travel away from official stations, subject to regulations governing civilian
and military travel, and local travel and transportation of persons in and
around the official station of an employee.
Include:

22.0

Transportation of things

OMB Circular No. A–11 (2020)



Contracts to transport people from place to place, by land, air, or
water, such as commercial transportation charges; rental or lease of
passenger cars; charter of trains, buses, vessels, or airplanes;
ambulance service or hearse service; and expenses incident to the
operation of rented or chartered conveyances. (Rental or lease of all
passenger-carrying vehicles is to be charged to this object class,
even though such vehicles may be used incidentally for
transportation of things.)



Incidental travel expenses which are other expenses directly related
to official travel, such as baggage transfer, and telephone and
telegraph expenses, as authorized by travel regulations.

Transportation of things (including animals), the care of such things while
in process of being transported, and other services incident to the
transportation of things.
Include:



Freight and express charges by common carrier and contract
carrier, including freight and express, switching, crating,
refrigerating, and other incidental expenses.



Trucking and other local transportation charges for hauling,
handling, and other services incident to local transportation,
including contractual transfers of supplies and equipment.



Mail transportation charges for express package services (i.e.,
charges for transporting freight) and postage used in parcel post.



Exclude other postage and charges that are classified under object
class 23.3.
Page 11 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Transportation of household goods related to permanent change of
station (PCS).



Temporary storage of household goods, including those associated
with a permanent change of station (PCS), is an intervening and
temporary layover of goods.
Exclude:



Transportation paid by a vendor, regardless of whether the cost is
itemized on the bill for the commodities purchased by the
Government. Since shipping charges are not consistently separated
on bills for commodities purchased, they should not be recorded
under this object class even if such a separation is provided.

23

Rent, Communications,
and Utilities

Payments for the use of land, structures, or equipment owned by others and
charges for communication and utility services. Object class 23 covers
object classes 23.1 through 23.3.

23.1

Rental payments to GSA

Payments to the General Services Administration (GSA) for rental of space
and rent related services.
Exclude:



Payments to a non-Federal source, which will be reported in object
class 23.2, Rental payments to others.



Payments to agencies other than GSA for space, land, and
structures that are subleased or occupied by permits, which will be
classified in object class 25.3, Other goods and services from
Federal sources, regardless of whether the space is owned or leased
by the agency other than GSA.



Payments for related services provided by GSA in addition to
services provided under rental payments, e.g., extra protection or
extra cleaning, which will be classified in object class 25.3, Other
goods and services from Federal sources.



Payments for rental of transportation equipment, which are
classified under object class 21.0, Travel and transportation of
person, or object class 22.0, Transportation of things.

23.2

Rental payments to others

Payments to a non-Federal source for rental of space, land, and structures.

23.3

Communications, utilities,
and miscellaneous charges

Payment for information technology, utilities and miscellaneous charges.
Include:

Page 12 of Section 83



Rental or lease of information technology equipment, include any
hardware or software, or equipment or interconnected system or
subsystem of equipment that is used in the automatic acquisition,
storage, manipulation, management, movement, control, display,
switching, interchange, transmission, or reception of data or
information, such as mainframe, mid-tier, and workstation
computers.



Exclude contractual services involving the use of equipment in the
possession of others, such as computer time-sharing or data center
outsourcing, which will be classified in object class 25.7,
Operation and maintenance of equipment.

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Information technology services, include data, voice, and wireless
communication services, such as long-distance telephone services
from other Federal agencies or accounts.



Exclude charges for maintenance of information technology and
related training and technical assistance, when significant and
readily identifiable in the contract or billing, which will be
classified in object class 25.7, Operation and maintenance of
equipment.



Postal services and rentals, include postage (exclude parcel post
and express mail service for freight); contractual mail (include
express mail service for letters) or messenger service; and rental of
post office boxes, postage meter machines, mailing machines, and
teletype equipment.



Data communication services (voice, data, and wireless) from other
Government agencies or accounts.



Utility services include heat, light, power, water, gas, electricity,
and other utility services.



Miscellaneous charges, for example, periodic charges under
purchase rental agreements for equipment. (Payments subsequent
to the acquisition of title to the equipment should be classified
under object class 31.0, Equipment.)

Exclude payments under lease-purchase contracts for construction of
buildings, which will be classified in object class 32.0, Land and
structures, or object class 43.0, Interest and dividends, and for
lease-purchase contracts for information technology and
telecommunications equipment, which will be classified in object class
31.0, Equipment.
24.0

Printing and reproduction

Printing and reproduction obtained from the private sector or from other
Federal entities.
Include:




Electronic publications.





Typesetting and lithography.




Publication of notices, advertising, radio and television time.

Photo composition, photography, blueprinting, photostating, and
microfilming. Includes electronic asset management of
photography and videos.
Duplicating.
Standard forms when specially printed or assembled to order and
printed envelopes and letterheads.

The related composition and binding operations performed by the
Government Publishing Office, other agencies, or other units of the
same agency on a reimbursable basis, and commercial printers or
photographers.
Note: In determining subclasses for administrative use, agencies may
appropriately maintain a distinction between traditional printing
technologies and photo static reproduction.

OMB Circular No. A–11 (2020)

Page 13 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description

25

Other contractual
services

Object class 25 covers object classes 25.1 through 25.8.

25.1

Advisory and assistance
services

Services acquired by contract from non-Federal sources (that is, the private
sector, foreign governments, State and local governments, tribes), as well
as, from other units within the Federal Government. This object class
consists of three types of services:





Management and professional support services.
Studies, analyses, and evaluations.

Engineering and technical services.
Each is described in further detail below.
Management and professional support services.
Include:



Services that assist, advise, or train staff to achieve efficient and
effective management and operation of organizations, activities, or
systems (including management and professional support services
for information technology and R&D activities).



Services that are normally closely related to the basic
responsibilities and mission of the agency contracting for the
services.



Services that support or contribute to improved organization of
program management, logistics, management, project monitoring
and reporting, data collection, budgeting, accounting, performance
auditing, and administrative/technical support for conferences and
training programs.



Exclude auditing of financial statements, which will be classified in
object class 25.2, Other services from non-Federal sources.

Studies, analyses, and evaluations provide organized analytic assessments
or evaluations in support of policy development, decision-making,
management, or administration.
Include:




Studies in support of information technology and R&D activities.
Models, methodologies, and related software supporting studies,
analyses, or evaluations.

Engineering and technical services (excluding routine engineering services
and operation and maintenance of information technology and data
communications services).
Include:

Page 14 of Section 83



Services that support the program office during the acquisition
cycle by providing such services as information technology
architecture development, systems engineering, and technical
direction (FAR 9.505–1(b)).



Services that ensure the effective acquisition, operation, and
maintenance of a major acquisition, weapon system or major
system, as defined in OMB Circular No. A–109 and in this
Circular's supplement, Capital Programming Guide.

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Provide direct support of a major acquisition or weapons system
that is essential to planning, R&D, production, or maintenance of
the acquisition or system.



Information technology consulting services, such as information
technology architecture design and capital programming, and
investment control support services.



Software services such as implementing a web-based, commercial
off-the-shelf software product that is an integral part of a consulting
services contract.
Exclude:

25.2

Other services from
non-Federal sources

OMB Circular No. A–11 (2020)



Information technology consulting services, which have large scale
systems acquisition and integration or large scale software
development as their primary focus. Classify these in object class
31.0, Equipment.



Personnel appointments and advisory committees. Classify these in
object class 11.3, Other than full-time permanent.



Contracts with the private sector for operation and maintenance of
information technology and telecommunication services. Classify
these in object class 25.7, Operation and maintenance of
equipment.



Architectural and engineering services as defined in the Federal
Acquisition Regulations (FAR) 36.102 (40 U.S.C. 541).



Research on theoretical mathematics and basic medical, biological,
physical, social, psychological, or other phenomena which will be
classified in object class 25.5, Research and development contracts.



Other contractual services classified in object classes 25.2, Other
services from non-Federal sources, through 25.8, Subsistence and
support of persons, and 26.0, Supplies and materials.

Report contractual services with non-Federal sources that are not otherwise
classified under this object class.
Include:



Auditing of financial statements when done by contract with the
private sector.



Exclude performance auditing by contract with the private sector,
which will be classified in object class 25.1, Advisory and
assistance services and auditing of financial statements when done
by contract with another Federal Government entity, which will be
classified in object class 25.3, Other goods and services from
Federal sources.




Typing and stenographic service contracts with the private sector.



Tuition for the general education of employees (e.g., for courses for
credit leading to college or post graduate degrees).



Exclude tuition for training closely-related to the basic
responsibilities and mission of the agency, which are classified
under object class 25.1, Advisory and assistance services.

Purchases from State and Local governments, the private sector,
and Government sponsored enterprises that are not otherwise
classified.

Page 15 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Fees and other charges for abstracting land titles, premiums on
insurance (other than payments to the Office of Personnel
Management), and surety bonds.

Exclude:

25.3

Other goods
and services from
Federal sources



Advisory and assistance services contracts, which are classified
under object class 25.1, Advisory and assistance services.



Contractual services reported in other object classes 21.0, 22.0,
23.1–23.3, 24.0, 25.1, 25.3–25.8, and 26.0.



Services in connection with the initial installation of equipment,
when performed by the vendor, which will be classified in object
class 31.0, Equipment.



Expenditure transfers between Federal accounts, which are
classified in object classes 25.3, Other goods and services from
Federal sources, and 92.0, Undistributed, as described below.



Repair, maintenance, and storage of vehicles and storage of
household goods, which are reported in object class 25.7,
Operation and maintenance of equipment.



Repairs and alterations to buildings, which are classified in object
classes 25.4, Operation and maintenance of facilities, or 32.0, Land
and structures, as appropriate.



Subsistence and support of persons, which is classified as object
class 25.8, Subsistence and support of persons.



Research and development contracts which will be classified in
object classes, Advisory and assistance services, 25.4, Operation
and maintenance of facilities, and 25.5, Research and development
contracts, as appropriate.

Purchases from other Federal Government agencies or accounts that are
not otherwise classified. Do not use this object class if a more specific
object class applies. See section 83.14.
Include:



Rental payments to Federal Government accounts other than the
GSA Federal Buildings Fund.



Interagency agreements for contractual services (including the
Economy Act) for the purchase of goods and services, except as
described below.



Expenditure transfers between Federal Government accounts for
jointly-funded grants or projects.

Exclude:

Page 16 of Section 83



Purchases from State and local governments, the private sector, and
Government sponsored enterprises that are not otherwise classified.
Classify these in object class 25.2, Other services from non-Federal
sources.



Data communication services (voice, data, and wireless) from other
agencies or accounts. Classify these in object class 23.3,
Communications, utilities, and miscellaneous charges.



Agreements with other agencies to make repairs and alterations to
buildings. Classify these in object classes 25.4, Operation and
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SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
maintenance of facilities, or 32.0, Land and structures, as
appropriate.

25.4

Operation and
maintenance of facilities




Storage and maintenance of vehicles and household goods.



Subsistence and support of persons. Classify these in object class
25.8, Subsistence and support of persons.



Development of software, or maintenance of software or hardware.
Classify these in object classes 31.0, Equipment, and 25.7,
Operation and maintenance of equipment, respectively.



Advisory and assistance services. Classify these in object class
25.1, Advisory and assistance services.



Payments made to other agencies for services of civilian employees
or military personnel on reimbursable detail. Classify these in
object class 11.8, Special personal services payments.



Contractual services classified under object classes 21.0, 22.0,
23.1–23.3, 24.0, 25.2, 25.4–25.8, and 26.0.

Classify these in object class 25.7, Operation and maintenance of
equipment.

Operation and maintenance of facilities when done by contract with the
private sector or another Federal Government account.
Include:





Government-owned contractor-operated facilities (GOCOs).



Alterations, modifications, or improvements to facilities and land,
which will be reported in object class 32.0, Land and structures.

Service contracts and routine repair of facilities and upkeep of land.

Operation of facilities engaged in research and development
activities.
Exclude:

25.5

25.6

Research and
development contracts

Medical care

OMB Circular No. A–11 (2020)

Contracts for the conduct of basic and applied research and development.
Exclude:



Advisory and assistance services for research and development
(object class 25.1, Advisory and assistance services).



Operation and maintenance of R&D facilities (object class 25.4,
Operation and maintenance of facilities).

Payments to private sector contractors as well as Federal agency contractors
for medical care.
Include:






Payments to Medicare contractors.



Payments to carriers by the Employees and retired employees'
health benefits fund and the Civilian Health and Medical Program
of the Uniformed Services (CHAMPUS).

Payments to private hospitals.
Payments to nursing homes.
Payments to group health organizations for medical care services
provided to veterans.

Page 17 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Payments to HHS for medical care provided by Public Health
Service officers.

Exclude:

25.7

Operation and
maintenance of
equipment



Contracts with individuals who are reportable under Office of
Personnel Management regulations as Federal employees (object
class 11.3, Other than full-time permanent, or 11.5, Other
personnel compensation, as appropriate).



Payments to compensate casual workers and patient help (object
class 11.8, Special personal services payments).

Operation, maintenance, repair, and storage of equipment, when done by
contract with the private sector or another Federal Government account.
Include:



Storage and care of vehicles and storage of household goods,
including those associated with a permanent change of station
(PCS).



Operation and maintenance of information technology systems,
including maintenance that is part of a rental contract, when
significant and readily identifiable in the contract or billing.



Contractual services involving the use of equipment in the
possession of others, such as computer time-sharing or data center
outsourcing.

Exclude:

25.8

Subsistence and support
of persons



Rental of information technology systems, services and other
rentals, which are classified in object class 23.3, Communications,
utilities, and miscellaneous charges.



Contracts where the principal purpose is to develop or modernize
software, which are classified in object class 31.0, Equipment.



Temporary storage of household goods related to an intervening
layover, which are classified in object class 22.0 Transportation of
things.

Contractual services with the public or another Federal Government
account for the board, lodging, and care of persons, including prisoners
Exclude travel items, which are classified under object class 21.0, Travel
and transportation of persons, and hospital care, which is classified under
object class 25.6, Medical care.

26.0

Supplies and materials

Commodities that are:



Ordinarily consumed or expended within one year after they are put
into use.





Converted in the process of construction or manufacture.



Office supplies, such as pencils, paper, calendar pads, notebooks,
standard forms (except when specially printed or assembled to

Used to form a minor part of equipment or fixed property.

Other property of little monetary value that does not meet any of
the three criteria listed above, at the option of the agency.
Include:

Page 18 of Section 83

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SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
order), unprinted envelopes, other office supplies, and property of
little monetary value, such as desk trays, pen sets, and calendar
stands.



Publications, such as pamphlets, documents, books, newspapers,
periodicals, records, cassettes, or other publications whether
printed, microfilmed, photocopied, or otherwise recorded for
auditory or visual use that are off-the-shelf rather than specially
ordered by or at the request of the agency.



Exclude publications acquired for permanent collections, which are
classified under object class 31.0, Equipment.



Information technology supplies and materials, such as manuals,
data storage media (CD-ROM, diskettes, digital tape), and toner
cartridges for laser printers or fax machines.



Exclude charges for off-the-shelf software purchases which should
be classified in object class 25.1, Advisory and assistance services,
if the purchase is an integral part of a consulting services contract,
or object class 31.0, Equipment, if the purchase is considered
equipment.




Chemicals, surgical and medical supplies.



Clothing and clothing supplies, such as materials and sewing
supplies used in manufacture of wearing apparel.






Provisions such as food and beverages.

Fuel used in cooking, heating, generating power, making artificial
gas, and operating motor vehicles, trains, aircraft, and vessels.

Cleaning and toilet supplies.
Ammunition and explosives.
Materials and parts used in the construction, repair, or production
of supplies, equipment, machinery, buildings, and other structures.

30

ACQUISITION OF
ASSETS

This major object class covers object classes 31.0 through 33.0. Include
capitalized (depreciated) assets and non-capitalized assets.

31.0

Equipment

Purchases of:



Personal property of a durable nature, that is, property that
normally may be expected to have a period of service of a year or
more after being put into use without material impairment of its
physical condition or functional capacity.



The initial installation of equipment when performed under
contract.

Include:







OMB Circular No. A–11 (2020)

Transportation equipment.
Furniture and fixtures.
Publications for permanent collections.
Tools and implements.
Machinery including construction machinery.
Instruments and apparatus.
Page 19 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description



Information technology hardware or software, custom and
commercial off-the-shelf software, regardless of cost, such as
central processing units (CPUs), modems, signaling equipment,
telephone and telegraph equipment, and large scale system
integration services.



Exclude software that is an integral part of consulting services
contracts, as defined in object class 25.1, Advisory and assistance
services. Also exclude rental of information technology systems
and services, which are classified under object class 23.3,
Communications, utilities, and miscellaneous charges.



Armaments including special and miscellaneous military
equipment.



Payments for lease-purchase contracts for information technology
and telecommunications equipment.
Exclude:



32.0

Land and structures

Supplies and materials classified under object class 26.0, Supplies
and materials; purchase of fixed equipment, which is classified
under object class 32.0, Land and structures; and operation,
maintenance and repair of equipment classified in object class 25.7,
Operation and maintenance of equipment.

Purchase and improvement (additions, alterations, and modifications) of
land and structures.
Include:




Land and interest in lands, including easements and rights of way.



Nonstructural improvements of land, such as landscaping, fences,
sewers, wells, and reservoirs.

Buildings and other structures, including principal payments under
lease-purchase contracts for construction of buildings.



Fixed equipment when acquired under contract (whether an
addition or a replacement). These are fixtures and equipment that
become permanently attached to or a part of buildings or structures.
Examples include elevators, plumbing, power-plant boilers,
fire-alarm systems, lighting or heating systems, and
air-conditioning or refrigerating systems. Include the cost of the
initial installation when performed under contract.
Exclude:


33.0

Investments and loans

Page 20 of Section 83

Routine maintenance and repair, which will be classified in object
class 25.4, Operation and maintenance of facilities.

Purchase of investments and loans.
Include:



Stocks, bonds, debentures, and other securities that are neither
U.S. Government securities nor securities of wholly-owned Federal
Government enterprises.




Temporary or permanent investments.
Interest accrued at the time of purchase and premiums paid on all
investments.
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SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description
Note: For credit program accounts and liquidating accounts, see section 185
for object classification related to defaults. There should be no object
classification for credit financing accounts printed in the Appendix.
However, the agency’s financial system should continue to provide object
class information for the financing accounts.

40

GRANTS AND FIXED
CHARGES

This major object class covers object classes 41.0 through 44.0.

41.0

Grants, subsidies, and
contributions

Cash payments to States, other political subdivisions, corporations,
associations, and individuals.
Include:






Grants (including shared revenues).
Subsidies (including credit program costs).
Gratuities and other aid (including readjustment and other benefits
for veterans, other than indemnities for death or disability).
Contributions to foreign countries, international societies,
commissions, proceedings, or projects that are:
o Lump sum or quota of expenses.
o Fixed by treaty.
o Discretionary grants.



Taxes imposed by State and local taxing authorities where the
Federal Government has consented to taxation (excluding the
employer's share of Federal Insurance Contribution Act taxes) and
payments in lieu of taxes.
Note: Obligations under grant programs that involve the furnishing of
services, supplies, materials, and the like by the Federal Government, rather
than cash, are not charged to this object class, but to the object class
representing the nature of the services, articles, or other items that are
purchased.
42.0

Insurance claims and
indemnities

Benefit payments from the social insurance and Federal retirement trust
funds and payments for losses and claims including those under the Equal
Access to Justice Act.
Include:
Social insurance and retirement payments for individuals from special and
trust funds for:









Social security.
Medicare.
Unemployment insurance.
Railroad retirement.
Federal civilian retirement.
Military retirement.
Other social insurance and retirement programs.

Insurance payments from Federal insurance revolving funds, such as the
Bank Insurance Fund, for:



OMB Circular No. A–11 (2020)

Liquidation and insurance.
Litigation settlements due receivers and trustees.
Page 21 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description





Working capital outlays.
Net case resolution losses.
Other unpaid resolution obligations, not otherwise classified.

Other claim or indemnity payments:



To veterans and former civilian employees or their survivors for
death or disability, whether service-connected or not.



Of claims and judgments arising from court decisions or abrogation
of contracts; indemnities for the destruction of livestock, crops, and
the like; damage to or loss of property; and personal injury or
death.



To or for persons displaced as a result of Federal and federally
assisted programs, as authorized under 42 U.S.C. 4622–4624.




For losses made good on Government shipments.

From liquidating accounts on guarantees where no asset is received
and where forgiveness is not provided by law.
Note: Classify other payments by Federal insurance revolving funds to the
object classes to which they apply, for example classify premiums on
investments in object class 33.0, Investments and loans, and interest
expenses in object class 43.0, Interest and dividends).
43.0

44.0

Interest and dividends

Refunds

Include:



Payments to creditors for the use of moneys loaned, deposited,
overpaid, or otherwise made available (including the payments of
principal, in exceptional cases, where the repayment is made via an
obligation and outlay).




Distribution of earnings to owners of trust or other funds.



Payment of interest charges to vendors for late payment should not
be included in this object class. Interest charges for late payment
should be classified under the object class of the acquisition for
which the payment was late.

Interest payments under lease-purchase contracts for construction
of buildings.

Payments of amounts collected by the Government in a previous fiscal
year.
Include:



Payments to correct errors in computations, erroneous billing, and
other factors (see section 20.10).



Payments to former employees or their beneficiaries for employee
contributions to retirement and disability funds (e.g., payments
made when employees die before retirement or before their
annuities equal the amount withheld).



Payments to return cash advances or other offsetting collections or
special or trust fund receipts received in a prior fiscal year (see
section 20.10).
Note: In the account receiving the refund, previously recorded obligations
will be reduced in the appropriate object class(es) by the amount of the
refund, if the refund is received in the same year as the obligations are
reported (see section 20.10).
Page 22 of Section 83

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SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Entry

Description

90

OTHER

This major object class covers object classes 91.0 through 99.5.

91.0

Unvouchered

Charges that may be incurred lawfully for confidential purposes and are not
subject to detailed vouchering or reporting.

92.0

Undistributed

Charges that cannot be distributed to the object classes listed above.
Use this object class only with the prior approval of OMB.

94.0

Financial transfers

This object class is used for obligations that represent financial
interchanges between Federal government accounts that are not in
exchange for goods and services, e.g., an expenditure transfer that shifts
budgetary resources between Federal funds and trust funds regardless of the
purpose.

99.0

Subtotal, obligations

This entry is automatically generated by MAX A-11 DE:



99.5

Adjustment for rounding

For direct obligations, the subtotal stub entry should appear when
more than one object class category is reported in a single account.
For reimbursable obligations, the subtotal stub entry,
"Reimbursable obligations,'' should appear, even if all reimbursable
obligations are classified in a single object class category.

Use this object class adjustment line when the sum of the object class detail
lines differ from total obligations due to rounding the detail amounts to the
million. Amounts can be negative.
There will be only one adjustment line per object class schedule. It will:




Follow the last subtotal (object class 99.0) for the schedule.

Be coded 9995 in MAX A-11 DE.
Do not report amounts of more than +/- $4 million in this object class,
unless approved by OMB.
99.9

83.7

Total new obligations,
unexpired accounts

What object classes do I associate with civilian and military pay and benefits in the baseline?

Civilian pay and benefits means the budgetary resources used to fund civilian compensation and benefits
consistent with object classes 11.1 through 11.5 and 12.1.
Military pay and benefits means the budgetary resources used to fund military personnel compensation and
benefits consistent with object classes 11.6, 11.7 and 12.2.
83.8

How do I classify relocation expenses related to a permanent change of station (PCS)?

When an employee accepts a Federal position at a different location, such as at a different State, this is
called a permanent change of station. An agency, at its discretion, may reimburse the employee for a variety
of expenses related to the relocation. Follow the instructions in the table to classify these expenses among
the object classes.

OMB Circular No. A–11 (2020)

Page 23 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

If the obligations are for ...

Then classify in object class ...

Transportation, per diem while in travel status, or
reimbursement of actual travel expenses for the
employee or the employee's immediate family

21.0 Travel and transportation of persons

Transportation of household goods, house trailers, and
effects

22.0 Transportation of things

Storage and care of vehicles and household goods

25.7 Operation and maintenance of equipment

All other relocation expenses for civilian employees,
such as:

12.1 Civilian personnel benefits



Allowances for expenses incurred in connection with a
sale of a residence or settlement of an unexpired lease.



Subsistence when occupying temporary quarters (in
contrast to per diem while in travel status, above).



Reimbursements of amounts equal to income taxes
incurred by transferred employees for
moving or storage expenses under 5 U.S.C. 5724(b).



Contractual charges for relocation services under 5
U.S.C. 5724(c).



Miscellaneous moving expenses under 5 U.S.C.
5724(a).

All other relocation expenses for military personnel

83.9

12.2 Military personnel benefits

How do I classify purchases related to information technology (IT)?

The general rule on how to classify IT obligations among the various object classes is to focus on the nature
of the services, articles or other items for which obligations are first incurred. The following table shows
the application of this rule.
If the obligations are for ...

Then classify in object class ...

IT services or the rental of IT equipment

23.3 Communications, utilities, and miscellaneous
charges

Operation and maintenance of IT systems by the
private sector

25.7 Operation and maintenance of equipment

Operation and maintenance of IT systems by another
Federal Government account

25.7 Operation and maintenance of equipment

IT hardware and software

31.0 Equipment

IT supplies and materials, such as manuals, diskettes,
toner cartridge

26.0 Supplies and materials

IT consulting services in the form of:





Management and professional support services.

25.1 Advisory and assistance services

Studies, analyses, and evaluations.
Engineering and technical services.

Page 24 of Section 83

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SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

83.10

How do I classify obligations for education and training?

The general rule on how to classify education and training obligations among the various object classes is
to focus on the nature of the services, articles or other items for which obligations are first incurred. The
following table shows the application of this rule.
If the obligations are for ...

Then classify in object class ...

Payments of tuition to universities or colleges leading
to a degree, or for attendance at conferences

25.2 Other services from non-Federal sources

All other payments to a private sector company for
training courses

25.1 Advisory and assistance services

Payments to other Federal government agencies for
training courses

25.1 Advisory and assistance services

Cash allowances for the education of dependents that
are provided as recruitment and retention incentives for
civilian employees

12.1 Civilian personnel benefits

Payment to the loan holder (e.g., the bank) to repay an
employee's student loan as a recruitment incentive

12.1 Civilian personnel benefits

Cash allowances for the education of dependents that
are provided as recruitment and retention incentives for
military personnel

12.2 Military personnel benefits

83.11

How do I classify obligations for real property (space, land, and structures)?

Classify obligations for the purchase, including lease purchase, or improvement (that is, alteration or
modification) of real property in object class 32, Land and structures.
Classify the rental or lease of real property, as follows:
If the obligation are for ...

And if ...

Then classify in object class ...

Payment to another Federal
government account

The other account is GSA's Federal
Buildings Fund*

23.1 Rental payments to GSA

Payment to another Federal
government account

The other account is NOT GSA's
Federal Buildings Fund

Purchases of goods and
services from Government
accounts
Note: The paying account must use
this object class code but may
change the title to "Rental
payments to GSA."

Payment to the private sector

23.2 Rental payments to others

* Classify amounts for the standard services, such as cleaning and security, covered by the basic rental charge
assessed by GSA in object class 23.1, Rental payments to GSA. However, if the payment is for rent "related" services
provided by GSA in addition to services provided under rental payments, for example, extra protection or extra
cleaning, report the amounts under object class 25.3, Other goods and services from Federal sources.

OMB Circular No. A–11 (2020)

Page 25 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

GSA operating delegations. When GSA delegates the operation of a facility back to an agency ("operating
delegations"), the agency is in charge of operating the facility.
GSA bills for basic rental charges differ depending on whether the building is owned or leased by GSA.
For GSA-leased buildings, the GSA bills the total (gross) amount of the basic rental charge which includes
a charge for operating the building. In these cases, the following transactions occur:



GSA bills the agency for the gross amount of the basic rental charge.



Agency records obligations in object class 23.1, Rental payments to GSA, and pays GSA's Federal
Buildings Fund the gross amount.



GSA rebates the amount for operating the facility back to the agency.



Agency records the amount rebated as offsetting collections.



If the agency, in turn, contracts with the private sector to clean the facilities, the obligations are
classified in object class 25.4, Operation and maintenance of facilities.



If the agency, in turn, contracts with another agency (for example, to guard the building), the
obligations are classified in object class 25.3, Other goods and services from Federal sources.

The above treatment will continue for rental of GSA-leased buildings.
83.12 How do I classify obligations for Federal civilian retirement under the Civil Service
Retirement System (CSRS)?
Use the following:
If the obligations are for ...

Then classify in object class ...

The accrual for the future retirement cost of current
civilian personnel covered by CSRS that is charged to the
accounts that pay direct compensation to those personnel.
Note: The corresponding receipts credited to the civil
service retirement and disability trust fund are treated as
undistributed offsetting receipts (Employer share,
employee retirement on the inter fund transaction line).

12.1 Civilian personnel benefits

The Government's share of retirement costs that amortize
increases in the static unfunded liability created since
October 20, 1969 by any statute which authorizes new or
liberalized benefits, an extension of retirement coverage,
or pay increases
Note: This applies to OPM's "Payment to the Civil
Service Retirement and Disability Fund" account only.

12.1 Civilian personnel benefits

Interest on the static unfunded liability and annuity
disbursements attributable to military service and the
payment to provide annuities to former spouses of
annuitants who died between September 1978 and May
1986 and who did not elect survivor coverage

13.0 Benefits for former personnel

Page 26 of Section 83

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

If the obligations are for ...

Then classify in object class ...

Note: This applies to OPM's "Payment to the Civil Service
Retirement and Disability Fund" account only.
Payments to CSRS retirees
Note: This applies to OPM's "Civil Service Retirement
and Disability Fund" account only.

83.13

42.0 Insurance, claims, and indemnities

How do I classify obligations for military retirement?

Since 1985, when the financing of military retirement changed to an accrual basis, the payments should be
classified as follows:
If the obligations are ...

Then classify in object class ...

The accrual for the future retirement cost of current
military personnel that is charged to the accounts that
pay direct compensation to those personnel
Note: The corresponding receipts credited to the
military retirement trust fund are treated as
undistributed offsetting receipts (Employer share,
employee retirement on the inter fund transaction line).

12.2 Military personnel benefits

From general revenues to the military retirement fund
to finance retirement costs for service prior to 1985
Note: This applies to the "Payment to Military
Retirement Fund" account only.

13.0 Benefits for former personnel

Made to military retirees
Note: This applies only to the "Military Retirement
Fund" and the Veterans Affairs "Compensation and
Benefits" accounts.

42.0 Insurance, claims, and indemnities

See also section 83.16 for the classification of Tricare benefits earned by all uniformed service members.
83.14

How do I classify intragovernmental transactions?

For payments between two Federal Government accounts for:








Relocation expenses, see section 83.8;
Information technology, see section 83.9;
Education and training, see section 83.10;
Real property, see section 83.11;
Federal civilian retirement under CSRS, see section 83.12; and
Military retirement, see section 83.13.

For other payments between two Federal Government accounts, classify the obligations as follows:

OMB Circular No. A–11 (2020)

Page 27 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

If the obligations are ...

Then classify in object class ...

Transfers by the paying account to reimburse
the receiving account for an asset or a service
with a specific object class

The paying account should classify the direct obligations in
the object class that best describes the purchase, such as:
21.0
Travel and transportation of persons
22.0
Transportation of things
23.1
Rental payments to GSA
23.2
Rental payments to others
23.3
Communications, utilities, and miscellaneous charges
24.0
Printing and reproduction
25.1
Advisory and assistance services
25.4
Operation and maintenance of facilities
25.5
Research and development contracts
25.6
Medical care
25.7
Operation and maintenance of equipment
25.8
Subsistence and support of persons
26.0
Supplies and materials
31.0
Equipment
32.0
Land and structures
33.0
Investment and loans
43.0
Interest and dividends
44.0
Refunds

Transfers by the paying account to reimburse
the receiving account for an asset or a service
without a specific object class

25.3
Other goods and services from Federal sources.
Do not use this object class if a more specific object class
applies.

Transfers that merely moves resources between
Federal government accounts (e.g., expenditure
transfers between a trust fund and Federal fund
accounts). Normally these transfers result
from appropriations action or general transfer
authority where the obligations are simply
accounting transfers.

94.0
Financial transfers
Note: The paying account should report direct obligations in
object class 94.0 and the receiving account should distribute
the obligations as direct obligations in the appropriate object
classes.

83.15 How do I classify obligations under the Intergovernmental Personnel Act (IPA)?
Under the IPA, a Federal employee, with his or her consent, may be assigned temporarily to a non-Federal
organization.



Detailed Federal employees. A detailed Federal employee continues to receive pay, allowances,
and benefits from the Federal agency. In some cases, these costs are reimbursed by the non-Federal
organization.



Federal employees on leave without pay (LWOP). A Federal employee on LWOP is paid by the
non-Federal organization to which he or she is assigned. The salary paid by the non-Federal
organization may be more or less than the employee's current Federal salary. If the rate of pay of
the non-Federal organization is less, then the Federal agency may pay a supplemental salary to the
employee.

Page 28 of Section 83

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

Also under the IPA, an employee of a non-Federal organization may be assigned temporarily to a Federal
agency either (1) with a temporary Federal appointment or (2) on detail.



Non-Federal employees with temporary Federal appointments. A non-Federal employee with a
temporary Federal appointment is paid by the Federal agency to which he or she is assigned.
However, he or she is eligible to enroll in the Federal Employees Health Benefits program only if
the Federal appointment results in the loss of coverage under the non-Federal health benefits system.
He or she is not covered by any retirement system for Federal employees or by the Federal
Employees Group Life Insurance Program.



Non-Federal employees detailed to a Federal Position. A non-Federal employee who is detailed to
a Federal agency continues to receive pay, allowances, and benefits from the non-Federal
organization to which he or she is employed. In some cases these costs may be reimbursed by the
Federal agency. In addition, if the non-Federal salary of the employee on detail is less than the
minimum rate of pay for the Federal position, the Federal agency may supplement the salary to
make up the difference.

Cost-sharing arrangements for IPA assignments are negotiated between the participating organizations. The
Federal agency may agree to pay all, some, or none of the costs associated with an assignment. These
include basic pay, supplemental pay, fringe benefits, and travel and relocation expenses.
Because of these cost-sharing arrangements you should use the following table to classify these obligations.
If the obligations are ...

And if the employees is ...

Then classify in object class ...

Regular salaries and wages

Federal full-time and on detail to a
non-Federal organization

11.1

Full-time permanent

Federal but not full-time and on
detail to a non-Federal organization
Non-Federal with a temporary
Federal appointment.

11.3

Other than full-time
permanent

Non-Federal on detail to a Federal
agency to provide consulting
services

25.1

Advisory and assistance
services

Non-Federal on detail to a Federal
agency to provide services other
than consulting

11.8

Special personal services
payments

Supplemental pay

Federal on LWOP
Non-Federal on detail

11.8

Special personal services
payments

Cash incentive awards

Federal
Non-Federal with a temporary
Federal appointment
(Note: you cannot give this type of
award to a non-Federal employee
who is detailed to a Federal
position.)

11.5

Other personnel
compensation

Travel or relocation expenses

See sections 83.5 and 83.9

Other expenses

See section 83.5

OMB Circular No. A–11 (2020)

Page 29 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

83.16

How do I classify obligations for Tricare benefits for uniformed service members?

Tricare is a regionally administered program which provides healthcare for uniform service members,
retirees, survivors, and their families. This program combines healthcare resources of the Air Force, Army,
and Navy while enhancing them with a variety of civilian healthcare professionals.
The National Defense Authorization Act replaces annual appropriations to the military personnel accounts
of the Department of Defense (DoD) with permanent, indefinite appropriations from the General Fund of
the Treasury. The Tricare accrual payments are made at the beginning of each year, instead of at the end
of each month, and will be based on planned troop levels within the enacted DoD budget, instead of on the
actual number of military personnel at the end of each month. The funding is shown in separate accounts
for the Army, the Navy, the Marine Corps, the Air Force, the Army reserve, the Navy reserve, the Marine
Corps reserve, the Air Force reserve, the Army National Guard and the Air Force National Guard. These
accounts will, in turn, pay the accruals to the DoD Medicare-Eligible Retiree Health Care Fund.
Tricare benefits are earned by all current uniformed service members not just those in the DoD. This means
that accounts for the Commissioned Corps in the Public Health Service in the Department of Health and
Human Services, the United States Coast Guard in the Department of Homeland Security, and the
Commissioned Corps in the National Oceanic and Atmospheric Administration in the Department of
Commerce will also pay the accruals to the DoD Medicare-Eligible Retiree Health Care Fund.
In turn, the DoD Medicare-Eligible Retiree Health Care Fund pays the health benefits for retired members
of the uniformed service.
If the obligations are ...

Then classify in object class ...

The employing agency contributions by the
Department of Defense (DoD), the Department of
Health and Human Services, the Department of
Homeland Security, and the Department of Commerce
to the special DoD Medicare-Eligible Retiree Health
Care Fund to pay for future benefits earned by current
uniformed service members.
Note: The corresponding receipts deposited in the
special fund receipt account are permanently
appropriated to the DoD Medicare-Eligible Retiree
Health Care Fund expenditure account.

12.2 Military personnel benefits

The annual payment from the general treasury to
finance the accrued unfunded liability of retired
uniformed servicemembers. This is paid to the DoD
Medicare-Eligible Retiree Health Care Fund.

13.0 Benefits for former personnel

Note: This applies to the "Payment to the DoD
Medicare-Eligible Retiree Health Care Fund.'
Direct payments for uniformed service retirees.
Note: This applies to the "DoD Medicare-Eligible
Retiree Health Care Fund" account only.”

Page 30 of Section 83

42.0 Insurance, claims, and indemnities

OMB Circular No. A–11 (2020)

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

83.17

How is object class information presented in schedule O and the Appendix?

You must first enter all object class information in schedule O in order to populate the Appendix with object
class data. The Appendix presents object class information in tables called object class schedules, which
display the object class codes, the object class titles, and the amounts of obligations in the past, current, and
budget year.
Schedule O. Object class data are displayed in on the basis of a 4–digit line number followed by a 2-digit
line serial number. The 4-digit line number is made up of a prefix and a 3-digit object class code. The
prefix for direct obligations is 1xxx and for reimbursable obligations is 2xxx. See exhibit 83A for a list of
the 3-digit object class codes.
Note: The 3-digit object class code in schedule O is the same 3-digit object class code in the Appendix,
except that in the Appendix there is a decimal before the last digit. See section 83.7 for the definitions of
the object classes.
Appendix schedules. The object class schedules in the Appendix present the 3-digit object class codes and
the object class titles.
Normally, the Appendix will include a separate object class schedule for each P&F schedule that reports
obligations (see exhibits 83B). However, when all obligations in a P&F schedule are classified in a single
object class, there will be no object class schedule in the Appendix. Instead, the code for the appropriate
object class will be identified in the P&F schedule in parentheses at the end of the line for total new
obligations, unexpired accounts. For example, if all obligations in a P&F are for grants, then "(object class
41.0)" will be at the end of the stub entry on line 10.00 of the P&F. Although there will be no object class
schedule printed in the Appendix, you must enter the data in schedule O.
Normally, the Appendix includes only one object class line for each object class code and uses the standard
titles listed in section 83.7. The default 2-digit line serial number is 01. However, you may insert additional
object class lines in MAX A-11 DE and edit the standard titles. For example, to present employee travel
separately from grantee travel in object class 21.0, Travel and transportation of persons, you may insert
another line in schedule O, edit the standard titles, and distribute the obligations between the two lines.
Allocations between agencies. In some cases, funds appropriated to the President or to an agency are
allocated to one or more agencies that help to carry out the program. Obligations incurred under such
allocations are included in the data for the account to which the appropriation was made in the allocating
agency, that is, the parent account. The parent account must enter the data in schedule O. The parent
account may use additional object class lines (as described above) to separately present the parent and
allocation account activity.
83.18

When I report data in schedule O, will it generate subtotals or totals?

Yes. MAX A-11 DE will generate subtotals for different types of obligations from the amounts that you
entered, as follows:



For reimbursable obligations (lines 2xxx), MAX A-11 DE will automatically generate a subtotal
line 2990 when you enter at least one amount on lines 2xxx.



For direct obligations (lines 1xxx), MAX A-11 DE will automatically generate a subtotal line 1990
when you enter more than one amount on lines 1xxx.

OMB Circular No. A–11 (2020)

Page 31 of Section 83

SECTION 83—OBJECT CLASSIFICATION (SCHEDULE O)

MAX A-11 DE will generate "Total new obligations, unexpired accounts" on line 9999, when you enter
more than one amount above this line.

Page 32 of Section 83

OMB Circular No. A–11 (2020)

OBJECT CLASSIFICATION (SCHEDULE O)

EXHIBIT 83A

Summary of Object Class Codes and Standard Titles (Schedule O)
3-digit object
class code

X111
X113
X115
X116
X117
X118
X119
X121
X122
X130
X210
X220
X231
X232
X233
X240
X251
X252
X253
X254
X255
X256
X257
X258

4-digit object class
line number in
schedule O.

Standard Titles
Personnel compensation and benefits
Personnel compensation
Full-time permanent
Other than full-time permanent
Other personnel compensation
Military personnel - basic allowance for housing
Military personnel
Special personal services payments
Total personnel compensation*
Civilian personnel benefits
Military personnel benefits
Benefits for former personnel

Prefix
1xxx
2xxx

Type of obligation
Parent account—direct
Parent account—reimbursable

Contractual services and supplies
Travel and transportation of persons
Transportation of things
Rent, communications, and utilities
Rental payments to GSA
Rental payments to others
Communications, utilities, and miscellaneous charges
Printing and reproduction
Other contractual services
Advisory and assistance services
Other services from non-Federal sources
Other goods and services from Federal sources
Operation and maintenance of facilities
Research and development contracts
Medical care
Operation and maintenance of equipment
Subsistence and support of persons

X260

Supplies and materials

X310
X320
X330

Acquisition of assets
Equipment
Land and structures
Investments and loans

X410
X420
X430
X440

Grants and fixed charges
Grants, subsidies, and contributions
Insurance claims and indemnities
Interest and dividends
Refunds

X910
X920
X940
X990
9995
9999

Other
Unvouchered
Undistributed
Financial transfers
Subtotal, obligations *
Adjustment for rounding
Total new obligations, unexpired accounts *
* Automatically calculated by MAX A-11 DE

OMB Circular No. A–11 (2020)

Page 33 of Section 83

EXHIBIT 83B

OBJECT CLASSIFICATION (SCHEDULE O)

Object Classification presentation in the Appendix

DEPARTMENT OF GOVERNMENT
OFFICE OF THE SECRETARY
Salaries and Expenses
Use to show
payments that do not
represent salaries or
wages paid directly
to Federal employees
(section 83.5).

Object Classification (in millions of dollars)
Identification code 099-2650-0-1-301

CY est.

BY est.

Direct obligations:
Personnel compensation:
11.1

Full-time permanent........................................................................

113

112

115

11.3

Other than full-time permanent.......................................................

3

3

3

11.5

Other personnel compenstation.......................................................

3

3

3

11.8

Special personal services payments.................................................

1
_____

1
_____

1
_____

11.9

Total personnel compensation......................................................

120

119

122

12.1

Civilian personnel benefits..............................................................

24

24

25

23.1

Rental payments to GSA.................................................................

23

23

24

25.4

Operation and maintenance of facilities - Program 1.......................

4

4

4

25.4

Operation and maintenance of facilities - Program 2.......................

1

1

1

25.7

Operation and maintenance of equipment.......................................

1

1

1

99.2

Undistributed..................................................................................

…….
_____

4
_____

4
_____

99.0

Direct obligations............................................................................

211

208

209

99.0

Reimbursable obligations................................................................

26

27

28

99.5

Adjustment for rounding................................................................

1
_____

2
_____

2
_____

99.9

Total new obligations, unexpired accounts...................................

238

237

239

The reimbursable subtotal line will
always appear whenever more than
one category (e.g., direct,
reimbursable, allocation, etc.) is
reported and whenever any
reimbursable obligations are
reported in nonrevolving fund
accounts.

Page 34 of Section 83

PY act.

Additional detail lines
can be used to break
out object class
obligations (e.g.,
different programs,
allocation account
obligations). Line
stubs can be altered.

Total new obligations and subtotals
for direct and reimbursable
obligations will agree with the
corresponding amounts on the
program and financing schedule. If
total obligations do not match
thesum of the object class detail
amounts due to rounding, report the
adjustment using object class 99.5
adjustments for rounding.

OMB Circular No. A–11 (2020)

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)
Table of Contents
84.1
84.2
84.3
84.4

What is the purpose of the character classification system?
What are the different character classifications and how are they used?
What do I need to know about reporting the data and relationships with other data
requirements?
How do I report character classification in MAX A-11 DE?

Ex–84

Summary of Character Classification Codes (Schedule C)

84.1

What is the purpose of the character classification system?

Character classification is used to distinguish between funding for investment and non-investment activities
in the Budget and also to distinguish funding for grants-in-aid from funding for direct Federal programs.
Character classification is used to capture gross spending on these activities even when they are financed
by offsetting collections within an account. Character classification is recorded in schedule C of MAX A11 DE. See exhibit 84 for a summary of character classification line numbers in schedule C and see section
79 for more information about MAX A-11 DE. The data entered in schedule C are used in the production
of tables for the Historical Tables volume of the budget as well as special analysis in the budget.
84.2

What are the different character classifications and how are they used?

Investment activities in schedule C are coded as Construction and rehabilitation (lines 1311-1314); Major
equipment (lines 1321-1324); Commodity inventories (line 1330); Purchases and sales of land and
structures for Federal use (line 1340); Other physical assets (lines 1351-1352); Conduct of research and
development (lines 1411-1432); and Conduct of education and training (lines 1511-1512).
Non-investment activities are coded as Grants, other than shared revenues (line 2001); Grants, shared
revenues (line 2003); and Direct Federal programs (line 2004).
In every classification series, grants are coded on odd numbered lines while direct Federal programs are
coded on even numbered lines. See section 84.4 for detailed descriptions of all of the line numbers that
you must use to report character classification.
(a)

Federal Investment (character class codes 1xxx)

Federal investment is spending for programs and activities that will yield benefits largely in the future.
(b)

Physical Assets (character class codes 13xx)

Physical assets are land, structures, equipment, and intellectual property (e.g., software or applications) that
have an estimated useful life of two years or more; or commodity inventories. This character class code is
used to enter amounts for the purchase, construction, manufacture, rehabilitation, or major improvement of
physical assets regardless of whether the assets are owned or operated by the Federal Government, States,
municipalities, or private individuals. The cost of the asset includes both its purchase price and all other
costs incurred to bring it to a form and location for its intended use. Within this character class code,
OMB Circular No. A–11 (2020)

Page 1 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

agencies are also required to identify spending for research and development (R&D) facilities and major
equipment.
For reporting Construction and Rehabilitation, R&D facilities (lines 1311 and 1312), include the following:
•

Construction of facilities that are necessary for the execution of an R&D program. This may include
land, major fixed equipment, and supporting infrastructure such as a sewer line, or housing at a
remote location. Many laboratory buildings will include a mixture of R&D facilities and office
space. The fraction of the building directly related to the conduct of R&D may be calculated as a
percentage of the building's total square footage.

Exclude:
•

Construction of other facilities, such as office space (which should be reported in the other
construction and rehabilitation category on line 1313 or 1314).

•

Major movable R&D equipment.

For reporting Major Equipment, R&D equipment (lines 1321 and 1322), include the following:
•

Acquisition, design, or production of major movable equipment, such as mass spectrometers,
research vessels, DNA sequencers, and other movable major instruments for use in R&D activities.

•

Programs of $1 million or more that are devoted to the purchase or construction of R&D major
equipment (see section 84.3(a)).

Exclude:
•

Minor equipment purchases, such as personal computers, standard microscopes, and simple
spectrometers.

For reporting Other Major Equipment (non-R&D, lines 1323 and 1324), include the following:
•

Acquisition, design, integration, recapitalization, improvement or production of major movable
equipment, not used for R&D activities.

•

User demonstrations where the cost and benefits of a system are being validated for a specific use
case.

•

Pre-production development, which is defined as non-experimental work on a product or system
before it goes into full production.

For reporting Other Physical Assets (lines 1351 and 1352), include the following:
•

Amounts for all physical assets not captured under another category, such as conservation,
reforestation, and range improvements; grants to State or local governments for the purchase of
land or structures; and amounts for certain privately held assets, including improvements to private
farms, land, and sales of such land and structures.

•

Offsetting receipts collected from the sale of physical assets not used by the Federal Government.

Page 2 of Section 84

OMB Circular No. A–11 (2020)

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

Exclude:
•
(c)

The operation and maintenance of land and structures.
Conduct of Research and Development (character class codes 14xx)

Research and experimental development activities are defined as creative and systematic work undertaken
in order to increase the stock of knowledge—including knowledge of people, culture, and society—and to
devise new applications using available knowledge.
For reporting R&D activities, include the following:
•

Administrative expenses for R&D, such as the operating costs of research facilities and equipment
and other overhead costs.

Exclude:
•

Investments in physical assets such as major equipment and facilities that support R&D programs.
These investments should generally be reported under physical assets (13xx), discussed above.

•

Routine product testing, quality control, collection of general-purpose statistics, routine
monitoring, and evaluation of an operational program (when that program is not R&D). Spending
of this type should generally be reported as non-investment activities (2xxx).

•

Training of scientific and technical personnel should be reported as conduct of education and
training (15xx). However, if an activity includes a mixture of R&D objectives as well as the
education of graduate students, agencies should report under the lowest relevant line number in the
14xx series (see section 84.3(a)).
Additional discussion and examples of activities to include or exclude are available in the R&D
Reporting Community of Practice page in the MAX Community.
Agencies should use these character classifications to identify three different types of R&D:

1. Basic research (character class codes 141x). Experimental or theoretical work undertaken primarily
to acquire new knowledge of the underlying foundations of phenomena and observable facts. Basic
research may include activities with broad or general applications in mind, such as the study of how
plant genomes change, but should exclude research directed towards a specific application or
requirement, such as the optimization of the genome of a specific crop species.
2. Applied research (character class codes 142x). Original investigation undertaken in order to acquire
new knowledge. Applied research is, however, directed primarily towards a specific practical aim or
objective.
3. Experimental development (character class codes 143x). Creative and systematic work, drawing on
knowledge gained from research and practical experience, which is directed at producing new products
or processes or improving existing products or processes. Like research, experimental development
will result in gaining additional knowledge.

OMB Circular No. A–11 (2020)

Page 3 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

For reporting experimental development activities, include the following:
•

The production of materials, devices, and systems or methods, including the design, construction
and testing of experimental prototypes.

•

Technology demonstrations, in cases where a system or component is being demonstrated at scale
for the first time, and it is realistic to expect additional refinements to the design (feedback R&D)
following the demonstration. However, not all activities that are identified as "technology
demonstrations" are R&D.

Exclude:
•

User demonstrations where the cost and benefits of a system are being validated for a specific use
case. This includes low-rate initial production activities.

•

Pre-production development, which is defined as non-experimental work on a product or system
before it goes into full production, including activities such as tooling, and development of
production facilities. For example, exclude activities and programs that are categorized as
"Operational Systems Development" in the Department of Defense's budget activity structure.
Activities and programs of this type should generally be reported as investments in other major
equipment (1323 or 1324).

(d)

Conduct of education and training (character class codes 15xx)

Conduct of education and training includes veterans' education and training; operating assistance for
elementary, secondary, vocational, adult, and higher education; agricultural extension services; and income
support activities directly contingent upon participating in such programs. This character classification
excludes training of military personnel or other persons in Government service.
(e)
Grants to State and local governments, also known as grants-in-aid (character class codes xxx1 or
xxx3)
For preparing character classification data, State or local governments include the following:
•

The 50 States and the District of Columbia.

•

Cities, counties, townships, municipalities, school districts, special districts, and other local
governmental units, as defined by the Bureau of the Census.

•

Puerto Rico, the Virgin Islands, and other U.S. territories.

•

The Federated States of Micronesia, Marshall Islands, and Palau, if the payments are in an account
that has grants to other State or local governments.

•

Indian Tribal governments when:

 The legislation authorizing the payment includes such entities within the definition of eligible
State or local units.

 The Tribal government acts as a nonprofit agency operating under State or local auspices.

Page 4 of Section 84

OMB Circular No. A–11 (2020)

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

•

Quasi-public nonprofit entities, such as community action agencies, when the boards of such
entities must either be elected in State or local elections, or must include significant representation
of State or locally elected officials.

Report budget authority and outlays as grants to State and local governments if the Federal Government's
resources support State or local programs of government operations or provision of services to the public.
For reporting character classification data for grants, include the following:
•

Direct cash grants to State or local governmental units, to other public bodies established under
State or local law, or to their designee.

•

Payments for grants-in-kind, such as purchases of commodities distributed to State or local
governmental institutions (e.g., school lunch programs).

•

Payments to nongovernmental entities when such payments result in cash or in-kind services or
products that are passed on to State or local governments, for example, payments to the Corporation
for Public Broadcasting, or to the American Printing House for the Blind.

•

Payments to regional commissions and organizations that are redistributed at the State or local level
to provide public services.

•

Payments to State and local governments for research and development that is an integral part of
the State and local governments' provision of services to the general public (e.g., research on crime
control financed from law enforcement assistance grants, or on mental health associated with the
provision of mental rehabilitation services; see discussion below for exclusions related to research
and development and payments for services rendered).

•

Direct loan or loan guarantee subsidies to State or local governments.

•

Shared revenues. These include payments to State or local governments that are computed as a
percentage of the proceeds from the sale of certain Federal property, products, or services (e.g.,
payments from receipts of Oregon and California grant lands). Tax or other collections by the
Federal Government that are passed on to State or local governments (e.g., internal revenue
collections for Puerto Rico) are also included.

Exclude the following:
•

Federal administrative expenses associated with grant programs.

•

Grants directly to profit-making institutions, individuals, and nonprofit institutions not covered
above, for example, payments to Job Corps centers and trainees.

•

Payments for research and development not directly related to the provision of services to the
general public, for example, basic research awarded via competitive grants.

•

Payments for services rendered, for example, utility services, training programs and expenses for
Federal employees, research and development for Federal purposes conducted under contracts,
grants, or agreements by such agencies as the National Institutes of Health (NIH), the National
Science Foundation (NSF), the Department of Energy (DOE), the National Aeronautics and Space
Administration (NASA), and the Department of Defense (DOD).

OMB Circular No. A–11 (2020)

Page 5 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

•

(f)

Federal grants to cover administrative expenses for regional bodies and other funds not
redistributed to the States or their subordinate jurisdictions (e.g., the administrative expenses of the
Appalachian Regional Commission).
Direct Federal programs (character class codes xxx0, xxx2, or xxx4)

Federal programs that are not classified as grants to State and local governments will be classified as direct
Federal programs. Direct Federal programs include both programs operated directly by Federal employees
and programs operated through contract or by grants to non-Federal entities not included in the definition
of "State and local governments" under (e).
84.3

What do I need to know about reporting the data and relationships with other data
requirements?

(a)

General requirements
•

If an account has only one character class code, MAX A-11 DE will automatically generate the
amounts for schedule C.

•

OMB does not control centrally the addition or deletion of character classification codes of
expenditure accounts. If the nature of an account changes or otherwise requires the use of different
character classes, you may add (or delete) the appropriate code and enter gross budget authority
and outlays in MAX A-11 DE in that code without advance approval from OMB.

•

Report gross budget authority and gross outlays on character classification lines 1311-2003. Use
line 2004 to capture non-investment and non-grant amounts, as well as non-investment offsetting
collections, and balance the totals for schedule C with net BA and outlay amounts in schedule X.

•

Report rescissions on the same line as the original funding. For example, if funding appropriated
for the construction of a new Federal facility is rescinded, the funding and the rescission should be
recorded on line 1314.

•

Budget authority and outlay totals for each subfunction must be consistent across all schedules and
transmits. If an account has multiple subfunctions, report budget authority and outlays by
subfunction. See section 81 for more information on entering estimates of budget authority,
outlays, and receipts.

•

Character classifications should be used consistently across all transmits, but can change to
properly reflect program proposals (e.g., an account with investment funding on line 1512 under
current law, could also have a mandatory proposal for a new grant on line 1511 in a transmit 4).

•

If a transaction fits into more than one classification, report it in the classification category with the
lowest numerical character classification code. For example, record amounts for construction of
research and development facilities in the appropriate 13xx grouping, not in the 14xx grouping.

•

If an account contains activities that fall under two or more character classifications, omit any
classification involving less than $1 million in each of the three fiscal years (PY, CY, and BY), and
include the amounts in the next largest classification in that particular account.

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SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

•

When entering a new grant line (an odd numbered line) in schedule C, the correct Budget
Enforcement Act (BEA) category (i.e. discretionary or mandatory) for those amounts should be
selected. The BEA category for amounts on non-grant lines is not recorded in schedule C.

•

In some cases, grants to State and local governments allow the recipient jurisdiction the option of
using funds for current or investment-type purposes, such as in community development block
programs. In such instances, record all of the budget authority and outlays for grants in the category
where the majority of the funds are anticipated to be used.

•

Avoid double counting. If an appropriation is made to a Federal fund and transferred to a Trust
fund, only code the funding as investment once in the account that makes the investment (usually
the Trust Fund). See also (c) below.

•

If a correction in MAX A-11 DE to the character classification of current or prior year funding is
necessary, it is required that the agency also provide corrected historical amounts for years prior to
the current budget exercise’s PY.

(b)

Reporting offsetting collections (expenditure accounts)

In almost all cases, offsetting collections in the account should be included in character class Direct Federal
Programs, non-investment as part of a net total on line 2004. An exception would be offsetting collections
from the sale of physical assets (e.g., land, structures, equipment, or commodities), which should be
reported as negative amounts in the correct physical asset character class code.
The gross budget authority and outlays for investments and grants should be identified first and classified
with the appropriate character class code (i.e., character class codes 1xxx, 2001, or 2003). For the remaining
spending and offsetting collections, use character class code 2004 as a residual balancing entry to ensure
that the sum of entries in schedule C add to total net budget authority and outlays in schedule A by
subfunction. This means that, in appropriate cases, character class code 2004 amounts may be negative.
As an example, consider an account with gross BA and outlays of $100 million that receives $20 million
in offsetting collections from the public and spends all of it. If $70 million of the funds in the account are
for the construction of a non-R&D Federal facility (character class code 1314) and $30 million for direct
Federal non-investment activities (character class code 2004), then schedule C would show $70 million in
gross BA and outlays on line 1314, and character class code 2004 would show a net $10 million. The net
$10 million can be thought of two ways: as a residual balancing entry to ensure that total net outlays in
schedule C equal total net outlays in schedule X (in this case $80 million), or as the sum of $30 million for
direct Federal non-investment spending, and -$20 million for collections from the public. The sum of all
character class codes would add to net outlays and, in this example, would be $80 million.
(c)

Classifying activities financed by offsetting collections from Federal sources

If grants to State or local governments or investments are financed by payments from one Federal account
to a second Federal account (e.g., offsetting collections from Federal sources), you must ensure that the
amounts are recorded as grants or investments only once (i.e., ensure that they are not double-counted). In
general, the amounts should be recorded as follows:
•

For all grants to State or local governments, record the grants in the second account (i.e., the account
that actually makes the payment to the State or local government). Record the payment from the
first account to the second account as direct Federal spending.

OMB Circular No. A–11 (2020)

Page 7 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

•

(d)

For direct Federal investment (which includes all investments except those through grants to State
or local governments), record the investment in the account that is primarily responsible for funding
the investment. (Note that grants to research institutions are classified as direct Federal investment,
not as grants to State or local governments.) This is usually the initial account. For example, if the
Environmental Protection Agency (EPA) provides funds to the National Science Foundation (NSF)
for research, record the R&D in the EPA account that funds the research, not in NSF. In this
example, the NSF spending should be coded as non-investment spending (line 2004) rather than as
spending for research. However, in certain cases, primary responsibility might occur in the second
account. For example, regarding rental payments to the GSA Federal Buildings Fund, some of the
rental receipts may ultimately be used for construction by GSA. In these situations, the investment
should be recorded in the second account because primary responsibility for the investment would
be in that account.
Reporting offsetting receipts (receipt accounts)

You must also report offsetting receipts for PY through BY by character class in Schedules K (baseline)
and R (policy). Classify offsetting receipts in receipt accounts as Federal investment to report:
•

proceeds from the sale of physical assets (e.g., land, structures, equipment, or commodities) in the
corresponding physical asset character classes; and

•

credit reform offsetting receipts for downward reestimates and negative subsidies for
investment-related credit programs (i.e., for physical assets or for the conduct of education and
training) on the appropriate investment line number (i.e., 13xx or 1512).

OMB controls the character classification of offsetting receipts centrally. When setting up a new receipt
account, discuss the usage of a character classification with your OMB representative. And to change the
classification, you must get approval before you can enter data under a different code. (See section 79.4
for proposing changes to budget account classifications.)
For general guidance on reporting collections deposited in offsetting receipt accounts in Schedules K and
R use the instructions in section 81.3(b).
(e)

Credit programs

For credit program accounts, classify subsidies and subsidy reestimates for direct loans and loan guarantees
and their administrative expenses according to the purpose of the program in schedule C and on the
appropriate character class line. For example, credit subsidies for construction should be in the character
class for construction and rehabilitation (131x), and credit subsidies for the conduct of education should be
in the character class for the conduct of education and training (15xx). Classify direct loans and loan
guarantees to State or local governments on a grant line. Do not report character class for credit financing
accounts.
(f)

Outyear projections

Agencies should enter character class data in MAX A-11 DE for PY through BY. MAX A-11 DE will
automatically generate outyear projections of grant outlays through BY+9 based on in-year data. Other
entries will be shown through BY only.
For the projection of grant outlays MAX A-11 DE will assume, using an algorithm, that the percentage of
grant outlays estimated for the outyears is the same as that reported in the BY. For example, if 18 percent
of outlays in the account are on line 1511–02 (grant outlays for education and training) in BY, then 18
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SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

percent of net outlays will be estimated on line 1511–02 for each outyear. Agencies may view these outyear
projections on-screen. If projections do not accurately reflect outyear policy, contact your OMB
representative to request permission to override the projections in MAX A-11 DE.
(g)

Relationships with other data requirements

You should be able to reconcile information reported in this schedule for the conduct of R&D with
information reported in the National Science Foundation's Survey of Federal Funds for R&D (see
description of line 14xx), and with information provided in the supplemental R&D data request described
in (h) below. R&D spending reported in schedule C should also be consistent with financial reporting on
R&D, as required by A-136 Section II.4.10 and the Statement of Federal Financial Accounting Standards
8, Chapter 7.
You should also be able to reconcile the total reported in this schedule for the construction of R&D facilities
(1311 or 1312) and major movable R&D equipment (1321 or 1322) with information reported in the
National Science Foundation's Survey of Federal Funds for R&D as R&D plant.
(h)

Additional research and development reporting requirements

Crosscutting R&D data for specific topics, such as climate change research, and nanotechnology R&D, will
be requested in order to meet Congressional reporting requirements. These data are collected outside of
MAX A-11 DE in an online MAX Collect exercise (see section 25.5). Annual reports that complement the
budget data are issued by components of the National Science and Technology Council. Detailed
instructions and definitions will be distributed by OMB through a Budget Data Request.
84.4

How do I report character classification in MAX A-11 DE?

In schedules C, K, and R, character class data are identified by a line number that consists of a four-digit
number and a two-digit suffix (xxxx–xx). The line number identifies data as investment or non-investment,
and as grants or direct Federal programs.
Character class line numbers include the following:
•

Investment activities:

 Lines 13xx, physical assets.
 Lines 14xx, research and development (R&D).
 Lines 15xx, education and training.
•

Non-investment activities:

 Lines 2xxx.
Classify all investment activities in the 1xxx series and all non-investment activities in the 2xxx series. The
two-digit suffix differentiates among budget authority, outlays, and offsetting receipts, as follows:
•
•
•

01—Budget authority
02—Outlays
03—Offsetting receipts

OMB Circular No. A–11 (2020)

Page 9 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

Use the guidance in section 84.2 to ensure that data are reported in the correct categories. Only some of
the following codes apply to offsetting receipts; they are specifically noted below with an asterisk (*). All
of the line numbers apply to budget authority and outlays.
For grants to State and local governments lines (odd numbered lines) make sure to select the appropriate
BEA category when entering a new line. Use guidance in section 79.4(c) to assist. For non-grants lines
MAX A-11 DE does not code amounts by BEA category. Also, for grants to State and local governments,
MAX A-11 DE will automatically calculate outlays in the outyears. No outyear data is stored in MAX A11 DE for direct federal investment lines.
You can see the previous year's character class data under "Historical reports" on the Budget Season Reports
page.
The following table lists the line numbers used to report character classification and provides a description
of each line. See exhibit 84 for a summary of the coding structure.

Entry
1xxx

INVESTMENT ACTIVITIES

Description
Budget authority, outlays, or offsetting receipts for
programs that yield benefits largely in the future.

13xx

Physical assets:

Amounts for the purchase, construction, manufacture,
rehabilitation, or major improvement of physical assets
regardless of whether the assets are owned or operated
by the Federal Government, States, municipalities, or
private individuals. Physical assets are land, structures,
equipment, and intellectual property (e.g., software or
applications) that have an estimated useful life of two
years or more; and commodity inventories. The cost of
the asset includes both its purchase price and all other
costs incurred to bring it to a form and location suitable
for its use.

131x

Construction and rehabilitation:

Amounts for construction and rehabilitation, including
both grants and direct Federal programs. Construction
and rehabilitation means the design and production of
fixed works and structures or substantial alterations to
such structures or land. Includes new works and major
additions, alterations, improvements to and
replacements of existing works. Excludes preliminary
surveys, maintenance, repair, administration of such
facilities and other Federal operating expenses.

Research and development facilities:
Grants to State and local governments
Direct Federal programs

Amounts for the construction and rehabilitation of
R&D facilities. (See sections 84.2(e) and 84.2(f) for
further information.)

Other construction and rehabilitation:
1313–xx
Grants to State and local governments
1314–xx
Direct Federal programs

Amounts for all other construction and rehabilitation.

132x

Amounts for identifiable items of major equipment,
including information technology (see section 55),
vehicles, ships, machine tools, aircraft, tanks, satellites
and other physical assets in space, and nuclear

1311–xx
1312–xx

Major equipment:

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SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

Entry

Description
weapons. Excludes routine purchases of ordinary
office equipment or furniture and fixtures. However,
where there are major programs for acquisition of
equipment, such as ammunition and missiles,
includes all equipment purchases.

Research and development equipment:
Grants to State and local governments
Direct Federal programs

Amounts for major moveable equipment for research
and development. (See sections 84.2(e) and 84.2(f) for
further information.)

Other major equipment:
1323–xx
Grants to State and local governments
1324–xx
Direct Federal programs

Amounts for all other major equipment, including preproduction development.

Commodity inventories:
1330–xx* Direct Federal programs

Amounts for federally-owned commodities held for
resale or in stockpiles.

1321–xx
1322–xx

Proceeds from the sale of commodities

Offsetting receipts collected from the sale of federallyowned commodities that were previously purchased by
the Government or from reduction in stockpiles.

Purchases and sales of land and structures for
Federal use:
1340–xx* Direct Federal programs

Amounts for purchase, including lease-purchases, of
land and structures for use by the Federal Government
and sales of such land and structures. Includes office
buildings and park and forest lands. Does not include
land or structures acquired as temporary inventory,
such as collateral on defaulted loans.

Receipts from sales of property or assets

Offsetting receipts collected from sales of
federally-owned property or assets used by the Federal
Government. Includes office buildings and park and
forest lands.

Other physical assets:
1351–xx
Grants to State and local governments
1352–xx* Direct Federal programs

Receipts from sales of other physical assets

Amounts for all physical assets not captured under
another category, such as conservation, reforestation
and range improvements; grants to State or local
governments for the purchase of land or structures; and
amounts for certain privately-held assets, including
improvements to private farms, and sales of such land
and structures. Does not include operation and
maintenance of land and structures.
Offsetting receipts collected from the sale of physical
assets not used by the Federal Government.

14xx Conduct of research and development
(R&D):

Research and experimental development (R&D)
activities are defined as creative and systematic work
undertaken in order to increase the stock of
knowledge—including knowledge of people, culture,
and society—and to devise new applications using
available knowledge. (See section 84.2(c) for further
information.)

Basic research:
1411–xx
Grants to State and local governments
1412–xx
Direct Federal programs

Basic research is defined as experimental or theoretical
work undertaken primarily to acquire new knowledge
of the underlying foundations of phenomena and
observable facts. Basic research may include activities

OMB Circular No. A–11 (2020)

Page 11 of Section 84

SECTION 84—CHARACTER CLASSIFICATION (SCHEDULE C)

Entry

Description
with broad or general applications in mind, but should
exclude research directed towards a specific application
or requirement.

Applied research:
1421–xx
Grants to State and local governments
1422–xx
Direct Federal programs

Applied research is defined as original investigation
undertaken in order to acquire new knowledge.
Applied research is, however, directed primarily
towards a specific practical aim or objective.

Experimental development:
1431–xx
Grants to State and local governments
1432–xx
Direct Federal programs

Experimental development is defined as creative and
systematic work, drawing on knowledge gained from
research and practical experience, which is directed at
producing new products or processes or improving
existing products or processes. Like research,
experimental development will result in gaining
additional knowledge.

15xx Conduct of education and training:
1511–xx
Grants to State and local governments
1512–xx* Direct Federal programs

Amounts for programs whose primary purpose is
education, training, and vocational rehabilitation.
Includes veterans' education and training; operating
assistance for elementary, secondary, vocational, adult,
and higher education; agricultural extension services;
and income support activities directly contingent upon
participating in such programs. Excludes training of
military personnel or other persons in Government
service. Also excludes amounts for physical assets,
which are classified in 13xx, and amounts for the
conduct of research and development, which are
classified in 14xx.

Receipts from education and training

Offsetting receipts for negative subsidies, and
downward reestimates of loan subsidies that are
associated with the conduct of education and training.

2xxx

Amounts that are not classified as investment activities.

NON–INVESTMENT ACTIVITIES

Grants to State and local governments:
2001–xx
Other than shared revenues
2003–xx
Shared revenues

Grant amounts that are not classified as investment
activities.

2004–xx*

Direct Federal programs

Amounts for all other non-investment activities,
including offsetting collections (see section 84.3(b) for
exceptions). This is a residual balancing entry to
ensure that the sum of all items in schedule C equals
total budget authority and outlays net of offsetting
collections. Includes transactions related to credit
liquidating accounts.

All other offsetting receipts

Offsetting receipts collected and deposited in receipt
accounts that are not otherwise classified.

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OMB Circular No. A–11 (2020)

CHARACTER CLASSIFICATION (SCHEDULE C)

EXHIBIT 84

Summary of Character Classification Codes (Schedule C)
4 digit
prefix

1311-xx1
1312-xx
1313-xx1
1314-xx

1321-xx1
1322-xx
1323-xx1
1324-xx
1330-xx
1340-xx
1351-xx1
1352-xx

Standard titles
INVESTMENT ACTIVITIES
Physical assets:
Construction and rehabilitation:
Research and development facilities: Grants
Research and development facilities: Direct Federal programs
Other construction and rehabilitation: Grants
Other construction and rehabilitation: Direct Federal program

Schedule C's 6 digit line
numbers are comprised of a 4
digit prefix and a 2 digit suffix.

2 digit suffix:
xxxx-01 Budget authority
xxxx-02 Outlays
xxxx-03 Offsetting receipts

Major equipment:
Research and development equipment: Grants
Totals for budget authority and
outlays reported in schedule C
Research and development equipment: Direct Federal programs
must equal those reported in
Other major equipment: Grants
schedule A net of offsetting
collections.
Other major equipment: Direct Federal programs
Commodity inventories: Direct Federal programs
Purchases and sales of land and structures for Federal use: Direct Federal programs
Other physical assets: Grants
Other physical assets: Direct Federal programs

1411-xx1
1412-xx
1421-xx1
1422-xx
1431-xx1
1432-xx

Conduct of research and development:
Basic research: Grants
Basic research: Direct Federal programs
Applied research: Grants
Applied research: Direct Federal programs
Experimental Development: Grants
Experimental Development: Direct Federal programs

1511-xx1
1512-xx

Conduct of education and training:
Grants
Direct Federal programs

The ten shaded categories
should add to the agency's
R&D total.

NON-INVESTMENT ACTIVITIES
2001-xx1
2003-xx1
2004-xx

Grants-other than shared revenues
Grants-shared revenues
Direct Federal programs (residual)

OMB Circular No. A–11 (2020)

1

You must report budget
authority and outlays for grants
by BEA subcategory (e.g.
discretionary or mandatory).

Page 13 of Section 84

SECTION 85—ESTIMATING EMPLOYMENT LEVELS
AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

SECTION 85—ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT
SUMMARY (SCHEDULE Q)

Table of Contents
85.1
85.2
85.3
85.4
85.5
85.6
85.7
85.8
85.9
85.10

How should my agency's budget address workforce planning and restructuring?
What terms do I need to know?
What should be the basis for my personnel estimates?
What is the requirement for reporting civilian FTE data in the Budget?
What do I need to know about FTE budgeted levels?
What do I need to know about the employment summary (schedule Q)?
Are allocation and reimbursable FTE presented differently in the Budget?
How do agencies check FTE totals in the Budget?
How do I account for active duty military personnel in the Budget?
Are there other places in A–11 where I can find related guidance?
Summary of Changes

Removes detailed requirements that were based on M-17-22 as the hiring freeze is no longer in
place and allows agencies to provide their high level objectives and activities (section 85.1).
Clarifies assumptions about FTE caps and streamlines language relating to justification of FTEs
(section 85.5(a)).
Updates table showing compensable days (section 85.5(c)).

85.1

How should my agency's budget address workforce planning and restructuring?

Your budget submission must identify the human capital management and development objectives,
key activities, and associated resources that are needed to support agency accomplishment of programmatic
goals.
85.2

What terms do I need to know?

Employee, as defined in 5 U.S.C. 2105, means an officer or individual who is appointed under a delegated
authority, is engaged in the performance of a Federal function, and is subject to the supervision of an officer
or employee of the Federal Government.
Full-time equivalent (FTE) employment means the total number of regular straight-time hours worked
(i.e., not including overtime or holiday hours worked) by employees divided by the number of compensable
hours applicable to each fiscal year. Annual leave, sick leave, compensatory time off and other approved
leave categories are considered "hours worked" for purposes of defining full-time equivalent employment
that is reported in the employment summary (see section 85.6). A list of compensable days (with associated
hours) is provided in section 85.5(c).

OMB Circular No. A–11 (2020)

Page 1 of Section 85

SECTION 85—ESTIMATING EMPLOYMENT LEVELS
AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

85.3

What should be the basis for my personnel estimates?

(a) Staffing Requirements. Base estimates for staffing requirements on the assumption that improvements
in skills, organization, procedures, and supervision will produce a steady increase in productivity.
Personnel should be reassigned, to the maximum extent, to meet new program requirements. Use personnel
currently funded to the maximum extent in staffing new programs and expansions of existing programs.
These actions should be part of your agency's overall human capital strategy, and reflected in the integrated
performance plan (see section 220). Reductions generally should be planned where the workload is stable.
Where information technology systems are installed or enhanced, gains in productivity should result in
lower personnel requirements after the first year. You should be prepared to explain the assumptions
underlying staffing requirement adjustment upon request.
Where appropriate, use calculations converting workload to required personnel that include an estimate of
available workhours per employee. You should exclude annual leave, sick leave, administrative leave,
training, and other non-work time from these calculations. Base estimates of available time on current data,
reflect steps taken to improve the ratio of available time to total time, and recognize differences in available
time by organization, location, or activity. Base exclusions for annual and sick leave on current experience
of actual leave taken rather than leave earned. Employment levels should reflect budget proposals and
assumptions with regard to workload, efficiency, proposed legislation, interagency reimbursable
arrangements, and other special staffing methods. Employment intended for proposed legislation, or for
carrying out proposed supplemental appropriations, cannot begin until the additional funds become
available by congressional action. Employment proposed for activation of new facilities or start-up of new
programs cannot begin until the new activity begins. Employment under estimated reimbursable
arrangements also cannot begin until such arrangements have been negotiated and justified.
(b) Personnel resources. Base estimates of personnel resources on the total number of regularly scheduled
straight-time hours (worked or to be worked) in the fiscal year (see section 85.5(c)). Note that, although
budgetary resources must be sufficient to cover any extra compensable days in a fiscal year, some of the
corresponding outlays may not occur until the following year.
(c) Requirement for FTE data. Wherever entries in schedules or materials required by this Circular pertain
to personnel requirements or total employment levels, state such entries for all years in terms of FTEs, as
defined in section 85.2, unless another measure is explicitly required. For military employment, see section
85.9.
85.4

What is the requirement for reporting civilian FTE data in the Budget?

With the exception of some national security functions, agencies will report prior fiscal year civilian FTE
actuals in MAX A-11 DE schedule Q each fall, along with current and budget year estimates. Therefore,
agencies should maintain a system of accounting for their FTE on a regular basis.
85.5

What do I need to know about FTE budgeted levels?

(a)

Federal FTE requirements

Agencies have the flexibility to manage their FTE levels, within their budget constraints, and to determine
how many FTEs are required to successfully accomplish their mission. In exercising this authority,
agencies may put into place internal management controls with respect to FTEs that, among other things,
help to ensure that the agency does not exceed its appropriated funding level. Within their own authorities,
agencies generally may use appropriated funds available for such purposes across the total workforce to
accomplish their missions in the most efficient manner. For the current and budget years, each agency’s
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SECTION 85—ESTIMATING EMPLOYMENT LEVELS
AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

Federal workforce estimates should reflect FTE levels that are funded in their submission to OMB and
should not include unfunded positions. Agency submissions should include supporting data to justify and
validate those FTE estimates.
(b)

Workforce conversions

Agencies should not convert the work of their employees to contractors unless they determine that the work
is not inherently governmental (as defined in the Federal Activities Inventory Reform Act of 1998, P.L.
105-270), the agency has sufficient internal capability and capacity to maintain control of its mission and
operations, and the agency undertakes cost comparisons that demonstrate that such a conversion is of
financial advantage to the Government (see OMB Circular A-76). Pursuant to 41 U.S.C. 1710 and 10
U.S.C. 2461, agencies are precluded from converting, in whole or in part, functions performed by Federal
employees to contract performance absent a public-private competition (a practice known as "direct
conversion"). The conversion of work from in-house to private sector performance may only occur through
public-private competition. Appropriations acts since 2009, however, have prohibited agencies from using
funds to "begin or announce a study or public-private competition regarding the conversion to contractor
performance of any function performed by Federal employees pursuant to Office of Management and
Budget Circular A-76 or any other administrative regulation, directive, or policy."
(c)

Determining FTE usage

You must prepare budget estimates relating to personnel requirements in terms of FTE employment as
specified in this Circular.
Agencies may choose from two methods to determine current year and budget year FTE employment
estimates:
Regular Method - Divide the estimated total number of regular hours by the number of compensable hours
in each fiscal year. Divide the total regular hours worked during the actual fiscal year (October 1-September
30) by the number of compensable hours shown in the table below for the applicable fiscal year. The
regular method derives compensable days by counting days in the standard Monday-through-Friday
workweek in the given fiscal year. Compensable hours are derived by multiplying the number of
compensable days by 8 hours (i.e., the standard workday).
Pay Period Method - Divide regular hours worked during a period of 26 biweekly pay periods (closely
corresponding to the fiscal year) by 2080 hours. (The 26 biweekly pay periods cover 52 weeks with 40
hours in a standard workweek. 52 x 40 = 2080.) The 26 biweekly pay periods that closely correspond to a
fiscal year are identified as the pay periods that end in the given fiscal year. If there are 27 pay periods that
end in a fiscal year, agencies should drop the one implicating the fewest work days in that fiscal year, so
that 26 pay periods are always used.
FTE employment levels apply to straight-time hours only. Include foreign national direct hire employees
in your FTE employment totals. FTEs funded by allocations from other agencies will be included with the
performing agency where the employees work and are paid (see section 85.7).
Be sure to include in FTE employment estimates for all Federal employees, including persons appointed
under the Worker Trainee Opportunity Program, Presidential Management Fellows, Federal Cooperative
Education Program, summer aids, Stay-in-School Program, and the Federal Junior Fellowship Program.

OMB Circular No. A–11 (2020)

Page 3 of Section 85

SECTION 85—ESTIMATING EMPLOYMENT LEVELS
AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

COMPENSABLE DAYS AND HOURS FOR CURRENT AND FUTURE FISCAL YEARS USING
REGULAR METHOD
Fiscal
Year
2020
2021
2022

(d)

Days

Hours

262
261
261

2,096
2,088
2,088

Justification and estimates of FTE usage

The FTE estimates for each agency are determined at the time of the annual budget review, for the fiscal
year in progress and for the succeeding fiscal year. In addition, you must ensure that the FTE estimates are
consistent with all applicable laws. In particular, some statutes providing agencies with authority to use
voluntary separation incentive proposals (or "buy-outs") stipulate that agency-wide FTE levels must be
reduced one-for-one for each buy-out. Further, FTE estimates must represent an effective and efficient use
of resources to meet program requirements.
Current year FTE estimates should be consistent with PY actuals, should be fully funded, and should be
very close to the actual usage reported at the end of the fiscal year. For example, the estimates in the
previous Budget should be very close to the actuals published in the current Budget.
(e)

FTE transfers between agencies

Prior to entering into new or expanded agreements to perform work for other agencies on a reimbursable
basis, you must prepare a cost justification. As part of this agreement, you may transfer FTEs on a one-forone basis, provided that you notify OMB prior to making such a transfer. You may proceed with the FTE
transfer fifteen days after notification to OMB, unless OMB objects.
(f)

Adjustment requests

Send all requests for adjustments in employment levels, including agreements to transfer FTEs between
agencies, to your OMB representative.
85.6

What do I need to know about the employment summary (schedule Q)?

This schedule shows the total full-time equivalent (FTE) civilian employment of straight-time compensable
workyears (i.e., not overtime) financed by an account for PY through BY. FTE employment excludes
estimates for terminal leave and overtime hours. The method for calculating FTE employment is described
in section 85.5. You must provide an employment summary when an account contains an entry for either
direct or reimbursable personnel compensation in the object class schedule (i.e., object class entry 11.1 or
11.3 (see section 83.7)). You must also provide an employment summary when employees are
compensated via an allocation account. For reimbursable and allocation FTE arrangements, see the
discussion on their budget schedule treatment in section 85.7. This schedule also shows military average
strength employment as discussed in section 85.9.
The definition of object class 11.1 stipulates that compensation must be included for all workdays in the
fiscal year. You must ensure that FTE levels in the employment summary and funding for FTEs in the
object class schedule are reported consistently.

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AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

You must also ensure that agency-wide FTE totals agree with the negotiated levels in the current and budget
years. Prior year FTE in the employment summary must equal your agency's FTE execution level.
When entering FTE data in schedule Q, use the four-digit line numbering scheme described in the following
table:
EMPLOYMENT SUMMARY (SCHEDULE Q)
Entry

Description

Xxxx

The first digit of the line number distinguishes between direct,
reimbursable, and other categories, consistent with the reporting of data
in the object classification schedule (see section 83.5). Use the
following codes:
1—direct
2—reimbursable
3—allocation account

xXxx

The second digit of the line number distinguishes between civilian and
military employment. Use the following codes:
0—civilian employment
1—military employment

xx0x

The third digit is 0.

xxx1

The fourth digit is 1.

85.7

Are allocation and reimbursable FTE presented differently in the Budget?

Yes, FTE financed by allocation and reimbursements are presented differently as depicted in the diagram
below. In an allocation arrangement, the "parent account" receives the initial budget authority and delegates
its obligational authority to another organization or agency in the form of an "allocation account.” See
section 20.4 (l).
For Budget presentation, the parent and the receiving agency/bureau allocation account's obligations are all
reported in the parent account while the allocation FTE are reported in the receiving
agency/bureau. Allocation FTE are presented differently in order to be consistent with agency personnel
reporting systems. The parent account does not show the receiving agency/bureau allocation FTE. The
parent account only shows its own direct/reimbursable FTE. The allocation FTE are shown by the
"receiving agency/bureau" in an account of its choice. When applicable, show the allocation FTE in an
account that funds FTE performing a similar activity as the allocation arrangement. Allocation FTE are
separately identified in schedule Q on lines 3XXX.
For example, if legislation mandates that OMB allocate funds to the Government Publishing Office (GPO)
for printing requirements, then OMB will show allocation obligations in schedule O of the account that
received the budget authority. The GPO will show the associated allocation FTE in schedule Q in an
account that typically funds FTE involved in printing operations.
In a reimbursable arrangement, the customer account receives the services and reports direct or indirect
obligations in the object class that best describes the services received (e.g., printing and reproduction).
The transfer of funds to the servicing account is accomplished in the form of an expenditure transfer. The
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AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

servicing account reports reimbursable compensation and benefit obligations in schedule O. Likewise, the
reimbursable FTE are reported in schedule Q of the servicing account.

85.8

How do agencies check FTE totals in the Budget?

OMB provides diagnostic reports on its website showing the status of FTE data in MAX A-11 DE by
account. In addition, MAX A-11 DE has edits that check for missing FTE or inconsistencies between
personnel compensation in schedule O and FTE levels in schedule Q.
85.9

How do I account for active duty military personnel in the Budget?

Your budget submission should also account for all active duty personnel in the seven Uniformed Services.
These Services include the Army, Air Force, Navy, Marines, Coast Guard, plus the NOAA and PHS
Commissioned Corps. Since active duty personnel are always full-time employees, attempting to compute
full-time equivalents is not appropriate. Therefore, for active duty personnel, "average strength" data is
used in place of FTEs for the prior fiscal year. Estimate average strengths for current and budget years as
well. For the non-DoD Uniformed Services, record military average strengths in the MAX A-11 DE
employment summaries using the line designated for military (see section 85.6 regarding schedule Q line
numbers). The Department of Defense will continue to provide military employment data directly to their
OMB representative.

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AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

85.10



Are there other places in A–11 where I can find related guidance?
See the following table for additional guidance on Federal employment:

Other Federal employment guidance and A–11 links

Section

How should I estimate personnel compensation in my Budget request?

32.1

What FTE-related information should I provide in my justification materials?

51.4

Will OMB request FTE plans to support apportionment requests?

120.22

Should I address workforce plans in the Strategic Plan or Annual Performance
Plans?

230 & 240

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SECTION 86—SPECIAL SCHEDULES
Table of Contents
86.1
86.2

86.3
86.4
86.5

Special schedules requiring user input
What do I need to know about balance sheets (schedule F)?
What do I need to know about reporting budget year appropriations requests in
thousands of dollars (schedule T)?
Special schedules automatically generated by MAX A-11 DE
What do I need to know about the schedule on the status of funds (schedule J)?
What do I need to know about the special and trust fund receipts schedule
(schedule N)?
What do I need to know about the summary of budget authority and outlays?

Ex–86A Financial Statements Balance Sheet (schedule F)
Ex–86B Budget Year Appropriations Requests in Thousands of Dollars (schedule T)

86.1

What do I need to know about balance sheets (schedule F)?

(a)

General instructions

The balance sheet provides information on program assets, liabilities, and net position and is used to assess
the resources available for Federal programs for PY–1 through PY.
You must submit balance sheets for:
 All Government-sponsored enterprise funds;
 All credit liquidating and financing accounts;
 Financing vehicles; and
 Revolving funds, when specifically required by OMB.
For budget presentation purposes, data in program and financing schedules (schedule P) fulfill the legal
requirement in 31 U.S.C. 9103 for "business-type budget" information on wholly-owned Government
corporations in the President’s Budget.
Amounts in schedule F for PY–1 should be consistent with your agency’s audited financial statements.
Prepare balance sheets in the format of exhibit 86A with audited actual amounts as of the close of PY–1
and actual amounts as of the close of PY. For credit accounts only, agencies should refer to the USSGL
Crosswalk- Schedule F - Budget Balance Sheet (under the USSGL Guidance section of the page) to prepare
schedule F. This new guide is meant to assist agencies in reporting consistent data in schedule F and GTAS.

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(b)

Balance sheet entries

Use the entries listed below to prepare the balance sheets. These entries correspond to entries used in OMB
Circular No. A-136, Financial Reporting Requirements which instructs agencies to prepare financial
statements at the entity level. Use the terms, definitions, and instructions provided in that bulletin to prepare
the balance sheets at the account level. MAX A-11 DE will automatically generate the line entries indicated
in boldface.
If your agency is a Government-sponsored enterprise (GSE), you will need to modify line entries to reflect
the non-Federal status of GSEs. Consult your OMB representative for additional guidance.
BALANCE SHEET
Entry

Description

ASSETS
Federal assets:
These assets arise from transactions among Federal agencies. Federal agency assets are claims of a Federal
agency against other Federal agencies which, when collected, can be used in the agency’s operations.
1101

Fund balances with Treasury

The unobligated and obligated balances with Treasury from
which you are authorized to make expenditures and pay
liabilities, including clearing account balances and the dollar
equivalent of foreign currency account balances. Your agency’s
fund balance with Treasury also includes the unobligated
balances in guaranteed loan financing accounts, the obligated
balances in direct loan financing accounts, and the unobligated
and obligated balances in liquidating accounts.

Investments in Federal securities:

Total investments in Federal securities. These consist of
securities issued by Federal agencies including non-marketable
par value Treasury securities, market-based Treasury securities,
marketable Treasury securities, and securities issued by other
Federal agencies.

1102

Treasury securities, net

Net value of Treasury securities acquired—the par (face or
nominal) value of a security minus the amount of any
unamortized discounts or plus the amount of any unamortized
premiums.

1104

Agency securities, net

Net value of agency securities acquired—the par (face or
nominal) value of a security minus the amount of any
unamortized discounts or plus the amount of any unamortized
premiums.

1106

Receivables, net

Accounts receivable and interest receivable, net of uncollectible
amounts. Interest receivable is the amount of interest income
earned but not received for an accounting period. Report
receivables from Federal agencies separately from receivables
from non-Federal entities (on line 1206). Report interest
receivable related to direct loans and acquired defaulted
guaranteed loans separately below as a component of credit
program receivables.

1107

Advances and prepayments

Advances are cash outlays made by a Federal agency to cover a
part or all of the recipients’ anticipated expenses or advance
payments for the costs of goods and services the agency is to

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Entry

Description
receive. Prepayments are payments made by a Federal agency to
cover certain period expenses before those expenses are incurred.
Advances and prepayments made to Federal agencies are
intragovernmental and are accounted for and reported separately
from those made to non-Federal entities.

Non-Federal assets:
These assets arise from transactions of the Federal Government with non-Federal entities. These entities include
domestic and foreign persons and organizations outside the U.S. Government.
1201

Investments in non-Federal
securities, net

Securities issued by State and local governments, private
corporations, and government-sponsored enterprises, net of
premiums, discounts and allowances for losses. Securities are
normally reported at acquisition cost or amortized acquisition
cost. However, you should use market value when there is:



An intent to sell the securities prior to maturity; and



A reduction in the value of the securities that is more than
temporary.

1206

Receivables, net

Accounts and interest receivable due from non-Federal entities,
net of an allowance for estimated uncollectible amounts. Do not
recognize interest as revenue on accounts receivable or
investments that are determined to be uncollectible unless the
interest is actually collected. Report interest receivable related to
direct loans and acquired defaulted guaranteed loans as a
component of credit program receivables.

1207

Advances and prepayments

Advances are cash outlays made by a Federal agency to its
employees, contractors, grantees or others to cover a part or all of
the recipients’ anticipated expenses or advance payments for the
costs of goods and services the agency receives. Prepayments are
payments made by a Federal agency to cover certain periodic
expenses before those expenses are incurred.

Credit program receivables and related foreclosed property:
These items represent the net value of assets related to pre–1992 and post–1991 direct loans receivable and
acquired defaulted guaranteed loans receivable.
Net value of assets related to post–1991 direct loans receivable:
1401

Direct loans receivable, gross

The face value of all direct loans outstanding excluding amounts
repaid or written off.

1402

Interest receivable

Amount of interest receivable.

1403

Accounts receivable from
foreclosed property

Amount of accounts receivable related to foreclosed property.

1404

Foreclosed property

Value of foreclosed property associated with post–1991 direct
and acquired defaulted guaranteed loans at the net present value
of the projected cash flows associated with the property. To
practicably accomplish this requirement, you may record
foreclosed property at the estimated net realizable value at the
time of foreclosure. A portion of the related allowance for
subsidy account will apply to the foreclosed property, but that
amount need not be separately determined. Rather, subtract the

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Entry

Description
allowance account from the sum of the credit program assets to
determine the net present value of the assets.

1405

Allowance for subsidy cost (+ or –)

The unamortized amount of subsidy expenses for the direct loan
disbursements that the direct loan financing account has made in
that year and all previous years, for all direct loans outstanding.

(The allowance for subsidy costs of a direct loan is the present
value of estimated cash outflows over the life of the loan minus
the present value of estimated cash inflows. It is due to defaults,
delinquencies, lending at interest rates below the Treasury
borrowing rate, etc., with an offset for fees, penalties, and
recoveries. Generally, the allowance for subsidy cost for most
programs is negative. However, when the present value of
estimated cash inflows exceeds the present value of estimated
cash outflows, the allowance for subsidy will be positive.)
1499

Net present value of assets
related to direct loans

The sum of lines 1401 through 1405.

Net value of assets related to post–1991
acquired defaulted guaranteed loans
receivable:
1501

Defaulted guaranteed loans
receivable, gross

Amount of defaulted guaranteed loans that resulted in the
acquisition of a loan receivable that is still outstanding.

1502

Interest receivable on defaulted
guaranteed loans

Amount of interest receivable related to defaulted guaranteed
loans.

1504

Foreclosed property related to
defaulted guaranteed loans

The estimated net realizable value of related foreclosed property.

1505

Allowance for subsidy cost on
defaulted guaranteed loans (+ or –)

The unamortized amount of subsidy for those defaulted
guaranteed loans that the guaranteed loan financing account has
acquired in that year and all previous years, for all such loans
outstanding that are still held by the financing account. (The
subsidy of a defaulted guaranteed loan is the present value of
estimated cash outflows over the life of the loan minus the
present value of estimated cash inflows. It is due to defaults,
delinquencies, interest subsidies, etc., with an offset for fees,
penalties, and recoveries. Generally, the allowance for subsidy
cost for most programs is negative. However, when the present
value of estimated cash inflows exceeds the present value of
estimated cash outflows, the allowance for subsidy will be
positive.)

1599

Net present value of assets
related to defaulted guaranteed
loans

The sum of lines 1501 through 1505.

Net value of assets related to pre–1992
direct loans receivable and acquired
defaulted guaranteed loans receivable:
1601

Direct loans, gross

For each pre–1992 direct loan program, report loans gross.

1602

Interest receivable

Amount of interest receivable.

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Entry

Description

1603

Allowance for estimated
uncollectible loans and interest (–)

Estimated amount of loans and interest that will not be collected.

1604

Direct loans and interest
receivable, net

The sum of lines 1601 through 1603.

1605

Accounts receivable from
foreclosed property

Amount of accounts receivable related to foreclosed property.

1606

Foreclosed property

The estimated net realizable value of related foreclosed property.

1699

Value of assets related to direct
loans

The sum of lines 1604 through 1606.

1701

Defaulted guaranteed loans, gross

For each pre–1992 loan guarantee program, report receivables as
defaulted guaranteed loans acquired by the Government.

1702

Interest receivable

Amount of interest receivable related to defaulted guaranteed
loans.

1703

Allowance for estimated
uncollectible loans and interest (–)

Estimated amount of defaults on loans, interest, and accounts
receivable.

1704

Defaulted guaranteed loans and
interest receivable, net

The gross amount of defaulted guaranteed loans that resulted in
the acquisition of a loan receivable and interest receivable net of
an allowance for uncollectible amounts. The sum of lines 1701
through 1703.

1705

Accounts receivable from
foreclosed property

Amount of accounts receivable related to foreclosed property.

1706

Foreclosed property

The estimated net realizable value of related foreclosed property.

1799

Value of assets related to loan
guarantees

The sum of lines 1704 through 1706.

Other Federal assets:
1801

Cash and other monetary assets

The total of all cash resources and all other monetary assets.
Cash consists of:



Coins, paper currency, and readily negotiable
instruments, such as money orders, checks, and bank
drafts on hand or in transit for deposit;



Amounts on demand deposit with banks or other financial
institutions;



Cash held in imprest funds; and



Foreign currencies, which, for accounting purposes,
should be translated into U.S. dollars at the exchange rate
on the financial statement date.

Other monetary assets include gold, special drawing rights, and
U.S. Reserves in the International Monetary Fund. This category
is principally for use by the Treasury.

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Entry
1802

1803

Inventories and related properties

Property, plant and equipment, net

Description
Inventory is tangible personal property that is:



Held for sale;



In the process of production for sale; or



To be consumed in the production of goods for sale or in
the provision of services for a fee. It includes inventory
(i.e., items held for sale), operating materials and
supplies, stockpile materials, seized and forfeited
property, and goods held under price support and
stabilization programs.

The amount of real and personal property (i.e., land, structures
and facilities, construction in progress, purchased and selfdeveloped software, equipment and related improvements) that
has been capitalized, net of accumulated depreciation if any.
Also includes assets acquired by capital leases and leasehold
improvements; and property owned by the agency in the hands of
the agency or contractors.

1901

Other assets

Other assets not included on the lines above.

1999

Total assets

The sum of lines 1101 through 1207, 1499, 1599, 1699, 1799,
1801 through 1901.

LIABILITIES
Recognize liabilities when they are incurred regardless of whether they are covered by available budgetary
resources. This includes liabilities related to canceled appropriations.
Federal liabilities:
These liabilities arise from transactions among Federal agencies. Federal liabilities are claims against the agency
by other Federal agencies.
2101

Accounts payable

The amounts owed by a Federal agency for goods and services
received from, progress in contract performance made by, and
rents due to other Federal agencies.

2102

Interest payable

The amount of interest expense incurred but unpaid on debts to
other Federal agencies.

2103

Debt

The cumulative amounts of borrowing (less repayments) from the
Treasury, the Federal Financing Bank, or other Federal agencies.

2104

Resources payable to Treasury

Amounts of collections or receivables that must be transferred to
Treasury.

2105

Other

Use this item for other liabilities that are not recognized in
specific categories or lines above. Include advances and
prepayments received from other Federal agencies for goods to be
delivered or services to be performed and deposit fund amounts
held in escrow.

Non-Federal liabilities:
These liabilities arise from transactions of an agency of the Federal Government with non-Federal entities. NonFederal liabilities are claims against the agency by non-Federal entities.

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Entry

Description

2201

Accounts payable

The amounts owed by a Federal agency for goods and services
received from, progress in contract performance made by, and
rents due to non-Federal entities.

2202

Interest payable

The amount of interest expense incurred but unpaid on debt owed
to non-Federal entities.

2203

Debt

Debt issued to non-Federal entities under general or special
financing authority (e.g., Treasury bills, notes, bonds and FHA
debentures).

2204

Liabilities for loan guarantees

For guaranteed loan financing accounts, report the net present
value of the estimated cash flows to be paid as a result of loan
guarantees. For liquidating accounts, report the amount of known
and estimated losses. (The net present value of estimated cash
flows is the present value of estimated cash outflows over the life
of the loan guarantee minus the present value of estimated cash
inflows. It is due to defaults, interest subsidies, etc., with an
offset for fees, penalties, and recoveries.)

2205

Lease liabilities, net

The present value of the liability for capital leases. A capital
lease is one that transfers substantially all the benefits and risks
inherent in the ownership of property. This transfer occurs if, at
the inception of the lease, one or more of the following criteria
exist:



Ownership of the property is transferred to the lessee by
the end of the lease term;



The lease contains a bargain purchase option;



The lease term is substantially (i.e., 75% or more) equal
to the estimated useful life of the leased property; or



At the beginning of the lease term, the present value of
the minimum lease payments, with certain adjustments, is
90% or more of the fair value of the property.

The lessee accounts for such a lease as the acquisition of an asset
and the incurrence of a liability.
2206

Pension and other actuarial
liabilities

For agency-administered pension, health insurance and similar
plans requiring actuarial determinations. Report the actuarial
accrued liability for pension, health insurance, and similar plans
requiring actuarial determination using the aggregate entry age
normal method.

2207

Other

Other liabilities that are not recognized in specific categories.
Include in this line the total amount due non-Federal entities for
other liabilities that are not included on other lines above.
This includes:

OMB Circular No. A–11 (2020)



Entitlement benefits due and payable at the end of the
year;



Advances and prepayments received from other nonFederal agencies or the public for goods to be delivered
or services to be performed;

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SECTION 86—SPECIAL SCHEDULES

Entry

Description



Deposit fund amounts held in escrow, estimated losses
for commitments, and contingencies if:

 Information available before the statements are issued
indicates an asset probably has been impaired or a
liability incurred as of the date of the statements; and

 The amount can be reasonably estimated as a specific
amount or range of amounts (e.g., the amount of
employee accrued annual leave (i.e., earned but not
used) that would be funded and paid from future
years’ appropriations).

Examples of commitments and contingencies for which you
should report the estimated losses on this line are:

2999

Total liabilities



Insurance—insurance payments due for losses resulting
from bank failures, crop failures, floods, expropriations,
loss of life, and similar unplanned events.



Indemnity agreements—reimbursements due to licensees
or contractors for losses incurred in support of
Government activities.



Adjudicated claims—claims against the Government that
are in the process of judicial proceedings.



Commitments to international institutions—payments due
to international financial institutions.

The sum of lines 2101 through 2207.

NET POSITION
The components of net position are classified as follows:
3100

Unexpended appropriations

The portion of the agency’s appropriations represented by
undelivered orders and unobligated balances.

3300

Cumulative results of operations

The net results of operations since inception plus the cumulative
amount of prior period adjustments, including the cumulative
amount of donations and transfers of assets in and out without
reimbursement.

3999

Total net position

The sum of lines 3100 through 3300.

4999

Total liabilities and net position

The sum of lines 2999 and 3999.

86.2

What do I need to know about reporting budget year appropriations requests in thousands
of dollars (schedule T)?

Use schedule T to report, in thousands of dollars, the amount of budget authority and obligation limitations
under the jurisdiction of the appropriations committee in the budget year column t (see exhibit 86B). For
accounts with transfers specified in appropriations language, report amounts on a pre-transfer basis. Each
transmittal code that contains a request under the jurisdiction of the appropriations committees will include
a schedule T. In most cases, this means only amounts in transmittal code zero. Only a small number of
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accounts will include discretionary requests through transmittal code 2 or 4 in the budget year. Schedule T
is not required in an account or transmittal code that does not have any of the resources listed below.
Include the following amounts in schedule T for each transmittal code with the following amounts:
 Discretionary appropriations;
 Discretionary limitations on expenses, including obligation limitations in the Department of
Transportation;
 Appropriated entitlements;
 Changes in a mandatory program (either a cost or a savings) proposed in appropriations language
(see the definition of CHIMP in section 20.3);
 Appropriations for the account included in a general provision or in an administrative provisions;
 Best estimates for indefinite appropriations; and
 Proposed cancellations either in the account appropriations language or in a separate general
provision.
Exclude the following from your schedule T amounts:
 Transfers specified in appropriations language;
 Mandatory appropriations (except for CHIMPs and appropriated entitlements – see above);
 Spending authority from offsetting collections;
 Advance appropriations for any year;
 Amounts applied to repay debt;
 Amounts applied to liquidate contract authority; and
 Mandatory proposals (other than proposals impacting appropriated entitlements).
For the majority of budget accounts, only a single line is required. For merged accounts, use separate lines
for each component account and identify all lines using the three digit CGAC agency code and four digit
account symbol assigned by Treasury. Ensure that all amounts reported in schedule T are consistent with
the amounts in the program and financing schedule (schedule P).
The schedule T data is shared with the House and Senate appropriations committees, who use the data to
inform the Budget Request column of the Comparative Statements of Budget Authority (CSBAs). The
CSBA is presented in thousands, rather than millions and used by each subcommittee for tracking the
different stages of the appropriations process.
86.3

What do I need to know about the schedule on the status of funds (schedule J)?

Schedule J presents cash flow data for certain special, trust, and other funds. MAX A-11 DE generates the
data for the status of funds schedule from the receipt and expenditure accounts that make up the fund,
storing it in the database as schedule J.
MAX A-11 DE generates schedule J for all special and trust non-revolving funds. Only the accounts listed
in the following table have schedule J data presented in the Appendix.
STATUS OF FUNDS DATA PRESENTED FOR THE FOLLOWING ACCOUNTS
Agency
HHS

Account
Federal Hospital Insurance Trust Fund
Federal Supplementary Medical Insurance Trust Fund

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SECTION 86—SPECIAL SCHEDULES

Agency

Account

DHS

Oil Spill Liability Trust Fund

Interior

Abandoned Mine Reclamation Fund

Labor

Unemployment Trust Fund
Black Lung Disability Trust Fund

State

Foreign Service Retirement and Disability Fund

Transportation

Highway Trust Fund
Airport and Airways Trust Fund

Veterans Affairs

National Service Life Insurance Fund
United States Government Life Insurance Fund

DOD-Civil

Military Retirement Fund
Education Benefits Fund
Uniformed Services Retiree Health Care Fund

EPA

Hazardous Substance Superfund
Leaking Underground Storage Tank Trust Fund

OPM

Civil Service Retirement and Disability Fund
Employees and Retired Employees Health Benefits Fund

SSA

Federal Old-Age and Survivors Insurance Trust Fund
Federal Disability Insurance Trust Fund

RRB

National Railroad Retirement Investment Trust
Rail Industry Pension Fund
Railroad Social Security Equivalent Benefit Fund

The Budget includes only one schedule J for each of the specified funds. The schedule covers all the
collections in the receipt accounts and all the cash outlays from the various expenditure accounts that
receive appropriations from the funds. It aggregates all the data reported under different transmittal codes
to a single schedule presented under transmittal code 0.
Schedule J includes several sets of adjustment lines. These include adjustments for start of year balances,
cash income, and cash outgo. These lines will only be used by OMB if there is a compelling need to make
an adjustment. The reason for the adjustment will be included in the stub description for each line.
You can run a report in MAX A-11 DE that shows what schedule J looks like in "real time". Changes you
are making on-screen will be reflected in the schedule J report. However, information from other accounts
that feed into schedule J will reflect the latest uploaded data in MAX A-11 DE for those accounts. Run the
report from the master version of the account to see what will print in the Appendix.
The receipt and expenditure accounts that make up schedule J can be seen in the Account Information
Viewer (see schedule N in Other Account Relationships). Schedules N and J share the same relationships.
The Account Information Viewer can be accessed through the link in MAX A-11 DE or directly at
https://aiv.max.gov/.
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OMB Circular No. A–11 (2020)

SECTION 86—SPECIAL SCHEDULES

Schedule J data are displayed in MAX A-11 DE on the basis of a 4–digit line number. Detail rows are
indicated by a 2-digit MAX A-11 DE generated line serial number.
The following table identifies the source for each line in schedule J.
SCHEDULE ON THE STATUS OF FUNDS
Entry

Description and Source

Balances, start of year:

This section serves as a check against the start of year balance
calculated on line 0100. It does not print in the Budget Appendix.
The total in this section equals the sum of obligated balances,
unobligated balances, and special or trust fund receipt balances
that are available for new budget authority (e.g., new
appropriations or contract authority) from all the accounts that
receive budget authority from the special or trust fund.

0081

Obligated balances (net)

MAX A-11 DE calculates this amount as the sum of lines 3000,
3001, 3060, and 3061 in schedule X.

0082

Unexpired unobligated
balances

MAX A-11 DE calculates this amount as the sum of lines 1000
and 1020 in schedule X.

0083

Special or trust fund receipt
balances

MAX A-11 DE copies this amount from line 0199 in schedule N.

0084

Unavailable balance:
offsetting collections,
appropriations, and completed
activities

MAX A-11 DE copies this amount from line 5090, 5093, and
5103 in schedule X.

0085

Outstanding debt

MAX A-11 DE copies this amount from line 5080 in schedule X.

0086

Non-Federal securities,
Market value

MAX A-11 DE copies this amount from line 5010 in schedule X.

0087

Expired unobligated balance

MAX A-11 DE copies this amount from line 1952 in schedule X.

0088

Unexpired unobligated
balances (contract authority)

MAX A-11 DE copies this amount from line 5050 in schedule X,
with the opposite sign.

0089

Obligated balances

MAX A-11 DE copies this amount from line 5052 in schedule X,
with the opposite sign.

(contract authority)
0098

Other adjustments

These lines allow OMB to make additional miscellaneous
adjustments.

0099

Total balance, start of year

MAX A-11 DE calculates this amount as the sum of lines 0081–
0098.
This line should equal the amount on line 0100. If it does not, you
will receive an error message.

Unexpended balance, start of year:

Start of year balances of budgetary resources and investments in
Federal securities, net of amounts borrowed from the Treasury.

0100

MAX A-11 DE derives the PY amount from the PY amount
reported on line 8799 in the previous year’s Budget Appendix. If
you believe the PY amount is incorrect, provide your OMB
representative with a detailed written explanation of the
difference. Any differences will be shown on adjustment lines in
0298.

Balance, start of year

OMB Circular No. A–11 (2020)

Page 11 of Section 86

SECTION 86—SPECIAL SCHEDULES

MAX A-11 DE copies CY and BY amounts from the end of year
amounts reported on line 4999 for the previous year.
0212

Adjustment to special or trust
fund receipt balances

MAX A-11 DE copies this amount as the sum of schedule N line
0298.

0298

Other adjustments

These lines allow OMB to further adjust the initial balance.

0999

Total balance, start of year

MAX A-11 DE calculates this amount as the sum of lines 0100–
0298.

Cash income during the year:

Collections deposited in special and trust fund receipt accounts
and offsetting collections (cash) credited to expenditure accounts.
MAX A-11 DE presents current law amounts (transmittal codes 0
and 3) separately from proposed legislation amounts (transmittal
codes 1, 2, 4, 5, and 7).

Current law:

MAX A-11 DE copies the detail lines from receipts reported in
schedule N to lines 1110-1160. MAX lists each receipt account
separately by title. Line sources for offsetting collections listed
below.

1110

Governmental receipts

1120

Offsetting governmental

MAX A-11 DE copies these amounts from schedule X lines 4034
and 4124.

1130

Proprietary

MAX A-11 DE copies these amounts from schedule X lines 4033
and 4123.

1150

Interest

MAX A-11 DE copies these amounts from schedule X lines 4031
and 4121.

1160

From other federal sources

MAX A-11 DE copies these amounts from schedule X lines 4030
and 4120.

1198

Adjustments

These lines allow OMB to adjust receipts and offsetting receipts
under current law and are copied from schedule N line 1198,
transmit 0.

1199

Income under current law

Subtotal for income under current law. MAX A-11 DE calculates
this amount as the sum of schedule lines 1110–1198.

Proposed legislation:
1210

Governmental receipts

MAX A-11 DE copies the detail lines from receipts reported in
schedule N to line 1210-1260. MAX A-11 DE lists each receipt
account separately by title. Line sources for offsetting collections
listed below.

1220

Offsetting governmental

MAX A-11 DE copies these amounts from schedule X lines 4034
and 4124.

1230

Proprietary

MAX A-11 DE copies these amounts from schedule X lines 4033
and 4123.

1250

Interest

MAX A-11 DE copies these amounts from schedule X lines 4031
and 4121.

1260

From other federal sources

MAX A-11 DE copies these amounts from schedule X lines 4030
and 4120.

1298

Adjustments

These lines allow OMB to adjust receipts and offsetting receipts
under proposed legislation and are copied from schedule N line
1298, for transmits 2 and 4.

Page 12 of Section 86

OMB Circular No. A–11 (2020)

SECTION 86—SPECIAL SCHEDULES

1299

Income under proposed
legislation

Subtotal for income under proposed legislation. MAX A-11 DE
calculates this amount as the sum of lines 1200-1298.

1999

Total cash income

MAX A-11 DE calculates this amount as the sum of lines 1199
and 1299.

Cash outgo during the year (–):

These entries present gross outlays from the fund. MAX A-11 DE
presents current law amounts (transmittal codes 0 and 3)
separately from proposed legislation amounts (transmittal codes 1,
2, 4, 5, and 7).

2100

Current law (–)

MAX A-11 DE automatically generates the detail lines, with
separate line serial numbers, from amounts in schedule X on line
3020 with appropriate transmittal codes.

2198

Adjustments

These lines allow OMB to adjust cash outgo under current law.

2199

Outgo under current law (–)

Subtotal for outgo under current law. MAX A-11 DE calculates
this amount as the sum of lines 2100 and 2198.

2200

Proposed legislation

MAX A-11 DE automatically generates the detail lines, with
separate line serial numbers, from amounts in schedule X on line
3020 with appropriate transmittal codes.

2298

Adjustments

These lines allow OMB to adjust cash outgo under proposed
legislation.

2299

Outgo under proposed
legislation (–)

Subtotal for outgo under proposed legislation. MAX A-11 DE
calculates this amount as the sum of lines 5500–5545.

2999

Total cash outgo (–)

MAX A-11 DE calculates this amount as the sum of lines 4599
and 5599.

Change in fund balance:
Surplus or deficit (–):
3110

Excluding interest

MAX A-11 DE calculates this line as schedule J line 3199 minus
schedule J line 3120.

3120

Interest

MAX A-11 DE copies these lines from schedule J lines 1150 and
1250.

3199

Subtotal, surplus or deficit (-)

MAX A-11 DE calculates this amount as the sum of lines 1110–
1198, 1210–1298, 2100-2198, and 2200-2298.

Other changes in fund balance:
3210

Borrowing (+)

3220

Permanently canceled
balances (–)

Amount that is transferred from the expenditure account to the
general fund of the Treasury as a result of a specific provision of
law. MAX A-11 DE generates this amount from the "permanent"
reductions of new budget authority in schedule X on lines 1130,
1131, and 1230.

3230

Transfers, net

Net amount of transfers of budget authority and balances
(obligated and unobligated). MAX A-11 DE generates this
amount from the transfers in schedule X on lines 1010, 1011,
1012, 1120, 1121, 1220, 1221, 1710, 1711, 1810, 1811, 3030,
3031, 3080, and 3081.

3240

Other adjustments, net

Other adjustments that affect the fund balances, such as capital
transfers to the general fund of the Treasury and repayment of

OMB Circular No. A–11 (2020)

Page 13 of Section 86

SECTION 86—SPECIAL SCHEDULES

debt. MAX A-11 DE generates this amount from the amounts in
schedule X on lines 1022, 1140, 1240, 1720, 1820, and 1955
(1955 with the opposite sign).
3298

Miscellaneous adjustments

These lines allow OMB to make additional miscellaneous
adjustments, such as adjustments for expired/canceled unobligated
balances.

3299

Total adjustments

MAX A-11 DE calculates this amount as the sum of amounts on
lines 3240–3298.

3999

Total change in fund balance

Unexpended balance, end of year:

End of year balances of budgetary resources and investments in
Federal securities.

4100

Uninvested balance (net), end
of year (+ or -)

MAX A-11 DE calculates this as the difference of lines 4999 and
4200. This uninvested balance is net of unrealized discounts.

4200

Invested balance, end of year

MAX A-11 DE copies the invested balance from schedule X line
5001.

4999

Total balance, end of year

MAX A-11 DE calculates this amount as the sum of the start of
year total balance, the cash income, the cash outflow, and the total
adjustments.

Balances, end of year:

This section serves as a check against the total balance entered on
line 8799. It does not print in the Budget Appendix. Line 8799 is
calculated by beginning with the start of year balance, adding
income, subtracting outflow, and adding adjustments. The total in
this section equals the sum of obligated balances, unobligated
balances, and special or trust fund receipt balances that are
available for new budget authority (e.g., new appropriations or
contract authority).

8801

Obligated balances (net)

MAX A-11 DE calculates this amount as the sum of lines X 3050
and 3090 from all the accounts that receive budget authority from
the special or trust fund.

8802

Unexpired unobligated
balances

MAX A-11 DE calculates this amount as the sum of lines X 1941
from all the accounts that receive budget authority from the
special or trust fund.

8803

Special or trust fund receipt
balances

MAX A-11 DE copies this amount from line 5099 in schedule N.

8804

Unavailable balance:
offsetting collections,
appropriations, and completed
activities

MAX A-11 DE copies this amount from lines 5091, 5092, 5094,
5095, and 5104 in schedule X.

8805

Outstanding debt balance

8806

Non-Federal securities,
Market value

MAX A-11 DE copies this amount from line 5081 in schedule X.
MAX A-11 DE copies this amount from line 5011 in schedule X.

8890

Expired unobligated balance

MAX A-11 DE copies this amount from line 1953 in schedule X.

8891

Expiring unobligated balance

MAX A-11 DE copies this amount from Line 1951 in schedule X.

8892

Unexpired unobligated
balances (contract authority)

MAX A-11 DE copies this amount from line 5051 in schedule X,
with the opposite sign.

8893

Obligated balances (contract
authority)

MAX A-11 DE copies this amount from line 5053 in schedule X,
with the opposite sign.

Page 14 of Section 86

OMB Circular No. A–11 (2020)

SECTION 86—SPECIAL SCHEDULES

8898

Other adjustments

These lines allow OMB to make additional miscellaneous
adjustments.

8899

Total balance, end of year

MAX A-11 DE calculates this amount as the sum of lines 8801–
8898.
This line should equal the amount on line 4999. If it does not, you
will receive an error message.

86.4

What do I need to know about the special and trust fund receipts schedule (schedule N)?

Schedule N is an automatically generated schedule that shows the flow of funding into and out of special
and non-revolving trust funds. It shows new receipts deposited into the fund, new appropriations taken out
of the fund – including any amounts appropriated but precluded from obligation, and the remaining balances
of unappropriated receipts (if any).
For budgetary purposes, receipts deposited into a special or non-revolving trust fund can be either
"available" or "unavailable". If the amounts are unavailable for obligation, they are included in the balances
shown in schedule N. Unavailable receipts require further congressional action to be available for
obligation and may also be referred to as unappropriated receipts. Unavailable receipts also require a
warrant to be processed by Treasury. As a point of clarification, Treasury considers available receipts to
be any receipts that are authorized to be invested even if they require further congressional action before
they can be obligated.
The balance in schedule N represents what remains to be appropriated by the Congress for the established
purposes of the special or non-revolving trust fund or what is not yet available according to law (e.g., benefit
formula limitations). The size of the remaining fund balance relative to the remaining program needs may
guide future executive or congressional action. For example, if there are insufficient amounts in a fund, a
change in fee rates or eligibility requirements may be necessary.
MAX A-11 DE generates schedule N from:
•
•
•

Data reported in the previous year’s Budget Appendix;
Data in schedule R; and
Data in schedule X.

MAX A-11 DE generates only one schedule N for each special or trust fund. If there are multiple
expenditure accounts that receive an appropriation from a special or trust fund, only one expenditure
account will display a schedule N. When requesting new special or non-revolving trust fund accounts,
please specify whether OMB’s budget database should include a new schedule N or use an existing schedule
N to report the transactions related to the new account (see section 79.4).
The schedule includes all the receipts and offsetting receipts that pertain to a particular special or trust fund
account. It aggregates all the data reported under different transmittal codes to a single schedule presented
under transmittal code 0.
The related receipt and expenditure accounts for schedule N can be seen in the Account Information Viewer
application (see Schedule N under Account Information - Other Account Relationships.) The Account
Information Viewer can be accessed through the link in MAX A-11 DE or directly at https://aiv.max.gov/.

OMB Circular No. A–11 (2020)

Page 15 of Section 86

SECTION 86—SPECIAL SCHEDULES

Schedule N includes of adjustment lines to correct start of year (SOY) and/or end of year (EOY) balances.
These adjustment lines correct for rounding issues, timing of late surplus warrants, etc. OMB identifies
needed adjustments by validating SOY balances against the reported balances in the Central Accounting
Reporting System (CARS) or GTAS. If agencies believe any SOY or EOY amount needs to be adjusted,
they should provide their OMB program examiner the CARS or GTAS data to support the requested change.
The reason for the adjustment will be included in the stub description for each line.
Even though the schedule is automatically generated and you cannot change any amounts, line titles of the
detail lines (lines 11xx, 12xx, 21xx, 22xx) can be changed by OMB. Contact your OMB representative to
request a change to the line titles.
You can run a report in MAX A-11 DE that shows what schedule N looks like in "real time". Changes you
are making on-screen will be reflected in the schedule N report. However, information from other accounts
that feed into schedule N will reflect the latest uploaded data in MAX A-11 DE for those accounts. Run
the report from the master version of the account to see what will print in the Appendix.
Schedule N data are displayed in MAX A-11 DE on the basis of a 4–digit line number. Multiple detail
rows are indicated by a 2-digit MAX A-11 DE generated line serial number.
The following table identifies the source for each line in schedule N.
SPECIAL AND TRUST FUND RECEIPTS SCHEDULE
Entry
0100

Balance, start of year

0198

Adjustments

0199

Balance, start of year, total

Receipts and offsetting receipts:

Description



MAX A-11 DE derives the PY amount from the PY amount
reported on line 0799 in the previous year’s Budget Appendix.
If you believe the PY amount is incorrect, provide your OMB
representative with a detailed written explanation of the
difference. Any differences will be shown in adjustment line
0298.



MAX A-11 DE copies CY and BY amounts from the end of
year amounts reported on line 5099 for the previous year.



This line allow OMB to adjust the initial balance

MAX A-11 DE calculates this line as the sum of lines 0100 and 0198.
Amount of new collections deposited into special and non-revolving
trust fund receipt accounts. Each receipt account will be listed
separately by title and given a line serial number. MAX A-11 DE
copies these amounts from schedule R and presents current law
amounts (transmittal codes 0 and 3) separately from proposed
legislation amounts (transmittal codes 1, 2, 4, 5, and 7).
These lines are copied into schedule J.

Current law:
1110

Receipts

1120

Offsetting governmental
receipts

1130

Offsetting receipts
(proprietary)

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SECTION 86—SPECIAL SCHEDULES

Entry

Description

1140

Offsetting receipts
(intragovernmental)

1198

Adjustments

This line allow OMB to adjust current law receipts and offsetting
receipts.

1199

Total current law receipts

MAX A-11 DE calculates this amount as the sum of lines 1100 through
1198.

Proposed legislation:
1210

Governmental Receipts

1220

Offsetting governmental
receipts

1230

Offsetting receipts
(proprietary)

1240

Offsetting receipts
(intragovernmental)

1298

Adjustments

This line allows OMB to adjust proposed receipts and offsetting
receipts.

1299

Total proposed receipts

MAX A-11 DE calculates this amount as the sum of lines 1200 through
1298.

1999

Total: Receipts

MAX A-11 DE calculates this amount as the sum of lines 1199 and
1299.

2000

Total: Balances and
receipts

MAX A-11 DE calculates this amount as the sum of lines 0999 and
1999.

Appropriations, Current law:
21XX

Appropriations, current
law, net (–)

MAX A-11 DE pulls this line from schedule X for transmittal codes 0
and 3. It consists of:
•

the appropriations (reported on lines 1101, 1171, 1201, and
1271 with the opposite sign); and

•

the amounts that become available for obligation from
balances of receipts that were previously unavailable
(reported on lines 1103 and 1203 with the opposite sign).

•

the amounts precluded from obligation in a fiscal year
because of provisions of law such as benefit formulas or
limitations on obligations (reported on lines 1135 and 1235
with the opposite sign); and

•

the temporary reductions reported on lines 1132, 1133, 1175,
1232, and 1275 with the opposite sign.

If more than one appropriation is made from the fund, each will be
listed separately by title.
MAX A-11 DE derives the last two digits of this line number from the
last two digits of the source line.
2198

Adjustments

This line allows OMB to adjust current law appropriations.

2199

Total current law
appropriations (–)

MAX A-11 DE calculates this amount as the sum of lines 21XX–2198.

OMB Circular No. A–11 (2020)

Page 17 of Section 86

SECTION 86—SPECIAL SCHEDULES

Entry
Appropriations, Proposed legislation:

Description
MAX A-11 DE pulls these lines from schedule X, as described above,
for transmittal codes 1, 2, 4, 5, and 7.

22XX

Appropriations, proposed,
net (–)

2298

Adjustments

These lines allow OMB to adjust proposed appropriations.

2299

Total proposed
appropriations (–)

MAX A-11 DE calculates this amount as the sum of lines 22XX–2298.

2999

Total appropriations (–)

MAX A-11 DE calculates this amount as the sum of lines 2199–2999.

Other adjustments:
3010

Special and trust fund
receipts returned

MAX A-11 DE calculates this amount from amounts in schedule X on
lines 1032 (with the opposite sign), 1950, and 1954.
MAX A-11 DE includes the amounts of special and trust fund
unobligated balances that are:
•

unexpired and written off; or

•

withdrawn by administrative action; or

•

expired (e.g. the fifth year that is canceling) and become
available for subsequent appropriation action.

Also, includes cash refunds or recoveries temporarily precluded from
obligation that are available for a subsequent appropriation and are
returned to unappropriated receipts.
MAX A-11 DE excludes amounts that are permanently cancelled and
rescinded or withdrawn in special or trust funds that are returned to the
general fund of the Treasury.
3098

Adjustment for change in
allocation

MAX A-11 DE copies PY amount from schedule X line 1026, with the
opposite sign.

4021

Adjustment for change in
investments in zero
coupon bonds

MAX A-11 DE copies PY amount from schedule X line 1027, with the
opposite sign.

4030

Unobligated balances
precluded from obligation

MAX A-11 DE copies PY amount from schedule X line 1035, with the
opposite sign.

5000

Balance, end of year

MAX A-11 DE calculates this amount as the sum of lines 0999, 1999,
2999 and 3010-4021.

5098

Rounding adjustment

This line allows OMB to adjust for rounding. The amount will not
exceed +\- $2 million.

5099

Balance, end of year

MAX A-11 DE calculates this amount as the sum of lines 5000 and
5098.
This line is copied as a memorandum entry into schedule J line 8803.

Balances, end of year:

This section provides lines for cross-checking and does not print in the
Budget Appendix.

6010

MAX A-11 DE copies this amount from lines 5051 and 5053 in
schedule X, with the opposite signs. This line is generated for the

Unliquidated contract
authority, end of year
balance (-)

Page 18 of Section 86

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SECTION 86—SPECIAL SCHEDULES

Entry

Description
Department of Transportation Airport and airway trust fund and the
Highway trust fund.

6099

Uncommitted trust fund
receipt balance

MAX A-11 DE calculates this amount as the sum of lines 5099 and
6010. This line is generated for the Department of Transportation
Airport and airway trust fund and the Highway trust fund.

8001

Balance, current law
(excluding CHIMPs), end
of year

End of year balance for current law only, excluding the effects of
CHIMPs.

86.5

What do I need to know about the summary of budget authority and outlays?

If you have a regular account that has separate program and financing schedules for supplemental requests,
legislative proposals, or rescission proposals, a summary will be printed in the Budget Appendix to report
the totals for budget authority and outlays for PY through BY. MAX A-11 DE automatically generates the
summary from data in schedule A. However, it is not a separate schedule and cannot be viewed in the
database. The summary normally will contain the following entries, as applicable, in the sequence shown:
SUMMARY OF BUDGET AUTHORITY AND OUTLAYS
Entry
Enacted/requested:
Budget authority

Description
Total amount of budget authority and outlays for all years shown in the
regular program and financing schedule under transmittal code 0.

Outlays
Supplemental:
Budget authority

Total budget authority and outlays for all years shown in a separate
program and financing schedule under transmittal code 1.

Outlays
Legislative Proposal,
Not subject to PAYGO:

Total amount of budget authority and outlays for all years shown in a
separate program and financing schedule under transmittal code 2.

Budget authority
Outlays
Proposed for later transmittal:
Budget authority

Total amount of budget authority and outlays for all years shown in a
separate program and financing schedule under transmittal code 3.

Outlays
Legislative Proposal,
Subject to PAYGO:

Total amount of budget authority and outlays for all years shown in a
separate program and financing schedule under transmittal code 4.

Budget authority
Outlays

OMB Circular No. A–11 (2020)

Page 19 of Section 86

SECTION 86—SPECIAL SCHEDULES

Entry
Rescission proposal:
Budget authority
Outlays
Amounts included in adjusted
baseline:
Budget authority

Description
Total amount of reduction of budget authority and outlays for all years
shown in a separate program and financing schedule under transmittal
code 5.
Total amount of budget authority and outlays for all years shown in a
separate program and financing schedule under transmittal code 7.
Used by OMB to produce the BBEDCA baseline.

Outlays
Overseas contingency operations:
Budget authority

Total amount of budget authority and outlays for all years shown in a
separate program and financing schedule under transmittal code 8.

Outlays
Total:

Sum of all preceding entries.

Budget authority
Outlays

Page 20 of Section 86

OMB Circular No. A–11 (2020)

SPECIAL SCHEDULES

EXHIBIT 86A

Financial Statements
Balance Sheet (Schedule F)

Balance Sheet (in millions of dollars)
Identification code 016-4023-0-3-754

PY-1 act.

PY act.

ASSETS
Federal assets:
Investments in Federal securities:
1102 Treasury securities, net…………………………………

4

4

1104 Agency securities, net……………………………………

1

2

1106 Receivables, net…………………………………………

1

1

1

2

7
====

9
====

2101 Accounts Payable………………………………………

1

1

2103 Debt……………………………………………………

1

1

2

4

4
====

6
====

3

3

3
_____
7

3
_____
9

Non-Federal assets:
1201 Investments in non-Federal securities, net………………
1999

Total assets…………………………………………

LIABILITIES
Federal liabilities:

Non-Federal liabilities:
2203 Debt……………………………………………………
2999

Total liabilities………………………………………

NET POSITION
3100 Unexpended appropriations……………………………
3999

Total net position……………………………………

4999 Total liabilities and net position…………………………

Note: Additional information is
required for direct and guaranteed
loan financing accounts under the
Federal Credit Reform Act (see
section 86.1).

OMB Circular No. A–11 (2020)

Page 21 of Section 86

EXHIBIT 86B

SPECIAL SCHEDULES

Budget Year Appropriations Requests in Thousands of Dollars
(Schedule T)

OFFICE OF THE SECRETARY
Salaries and Expenses
For necessary expenses, including services authorized by 5 U.S.C. [$89,786,000] $100,788,000.

Use schedule T to
report in thousands
of dollars the net
budgetary resources
contained in the
appropriations
language request.

Account: 007-55-0030
Appropriations Requests in Thousands of Dollars (T):

PY

CY

1001 01 Budget year budgetary resources [Treasury Acct]………

BY
100,788

Account: 007-55-0030
Program and Financing (P)

PY actual

CY

BY

New budget authority (gross), detail:
Discretionary:
1100 01 Appropriation…………………………………………… 96
90
1121 01 Transferred from other accounts [075-1503]……………_____
1 _____
…..
1160 01 Appropriation (total)…………………………………… 97
90

101
5
_____
106

Account: 007-54-9915
Appropriations Requests in Thousands of Dollars (T)
1000
1000
1000
1000

01
02
03
04

Page 22 of Section 86

Budget year budgetary resources [076-0819]……………
Budget year budgetary resources [076-0820]……………
Budget year budgetary resources [076-0824]……………
Budget year budgetary resources [076-0825]……………

PY

CY

BY
97,843
54,287
21,000
6,500

For merged accounts, use
separate line entries to
report the budget year
appropriation request.
Include in each line three
digit CGAC agency code
and four digit account
symbol assigned by
Treasury. You do not
need to enter the
Treasury code when only
a single account is
involved.

OMB Circular No. A–11 (2020)

SECTION 95—BUDGET APPENDIX AND PRINT MATERIALS

SECTION 95—BUDGET APPENDIX AND PRINT MATERIALS
Table of Contents
The Appendix
What is the budget Appendix?
How is the Appendix organized?
How is the "Detailed Budget Estimates" section organized?
What is the process for getting print materials published in the Appendix?

95.1
95.2
95.3
95.4
95.5
95.6
95.7
95.8
95.9
95.10

95.11
95.12
95.13

Appropriations Language
What do I need to know about the appropriations language included in the Appendix?
Is legislative language for mandatory proposals included in the Appendix or with other
Budget materials?
What are the special appropriations language requirements for credit programs?
What are the special language requirements for programs that disburse over a period
longer than five fiscal years?
What are the special language requirements for cancellations of unobligated balances?
When BBEDCA discretionary caps are in place or proposed, what are the special
language requirements for requests that designate an adjustment to the discretionary caps,
such as emergency, Overseas Contingency Operations/Global War on Terrorism (OCO),
or disaster funding?
Narrative Statements
How do I prepare narrative statements?
How should performance information be incorporated into the narrative statements?
Are there any special requirements for narrative statements?

Ex–95A General Style Guidelines
Ex–95B Additional Guidance for Making Technical Edits in Appropriations Language
Summary of Changes
Updates guidance on performance based information to include in Appendix narrative statements
(section 95.12).
Adds several additional words or phrases to Table 1 of the General Style Guidelines with respect to
formatting, punctuation, or symbols (exhibit 95A).
Adds several additional words or phrases to Table 2 of the General Style Guidelines with respect to
spelling or usage (exhibit 95A).
THE APPENDIX
95.1

What is the budget Appendix?

The Appendix—Budget of the United States is one of several volumes that constitute the President's Budget.
The President transmits the Appendix to the Congress with the other volumes, and it is published through
the Government Publishing Office (GPO) and digitally on http://www.whitehouse.gov/omb/. The
Appropriations Committees, in particular, use the Appendix because it contains the appropriations language
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proposed by the President for each account that requires such language. The Appendix contains other
detailed information about each account, such as program and financing information, obligations by object
class, narrative statements and data about the work performed, and employment data. The information
printed in the Appendix is often referred to as print materials.
95.2

How is the Appendix organized?

The Appendix consists of these parts:
Detailed Budget Estimates by Agency—This is the main part of the Appendix and contains general
provisions of law that apply to all Government activities, and print materials for accounts organized by
agency. Section 95.3 describes the organization of this part in more detail.
Other Materials—This part may contain:

 A summary of proposed changes to current year estimates through supplemental appropriations
and rescissions;

 Detailed print materials for proposed supplemental appropriations;
 A list of amendments and revisions to budget authority requested between transmittal of the
previous and current budgets; and

 A list of advance appropriations.
Financing Vehicles and the Board of Governors of the Federal Reserve—Contains descriptions of and data
on certain entities that are excluded from the main part of the Appendix.
Government-Sponsored Enterprises—Contains descriptions of and data on Government-sponsored
enterprises (private corporations chartered by Federal law), such as Fannie Mae.
95.3

How is the "Detailed Budget Estimates" section organized?

This part of the Appendix presents materials in the following general order:



Legislative Branch



Judicial Branch



Cabinet agencies in alphabetical order



Large or prominent non-departmental agencies (for example, the Environmental Protection Agency
and the Executive Office of the President) and accounts grouped under the heading, "Other
Defense—Civil Programs"



The remaining agencies, under the heading "Other Independent Agencies," in alphabetical order,
with a short list of Federally created non-Federal entities grouped at the end.

We use the term chapter to refer to the presentation of materials for a separate agency or group of agencies.
Within the chapter for a department or large agency, the materials are organized by bureaus or other major
subordinate organizations within the agency (for example, the Farm Service Agency in the Department of
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Agriculture) or by major program areas (for example, Community Planning and Development in the
Department of Housing and Urban Development). When we establish a new account in the MAX database,
we assign a bureau and account sequence code, which determines the order in which bureaus and accounts
appear in the Appendix (see section 79). For the sake of convenience in these instructions, we refer to all
equivalent subdivisions of a chapter as bureaus.
The Appendix presents accounts in a uniform, logical order in all bureaus, unless there is a compelling
reason for an exception. Accounts normally appear as follows:










General fund accounts
Special fund accounts
Public enterprise funds
Intragovernmental revolving funds and management funds
Credit reform accounts, with related accounts grouped together in the following order:

 Program account
 Financing accounts
 Liquidating account
Trust funds
Trust revolving funds

General fund receipt accounts

Certain materials are required for each account. The following table shows the print requirements and print
sequence for all materials that could be required for an account. Because not all materials apply to a given
account, the second column describes the circumstances in which they apply. The fourth column tells you
which materials are automatically generated and which ones you must revise using the MAX A-11 Data
Entry (DE) application, as outlined in the User's Guide.
BUDGET APPENDIX PRINT MATERIALS
Type of material

Applicability

See A–11
section...

How is it generated?

Appropriations
language

Required for each account with appropriations
enacted for the current year (CY) or proposed for
the budget year (BY). Language is usually not
submitted for legislative proposals—transmittal
codes 2, 4, or 5.

95.5

Provided by the user

Special and trust fund
receipts schedule

Required for all special and non-revolving trust
fund accounts.

86.4

Generated from
schedule N

Program and financing
schedule

Required for all accounts.

82

Generated from
schedule X

Summary of budget
authority and outlays

Required for each regular account that also has a
non-zero transmittal code.

86.5

Generated from
schedule A for
accounts reporting
data under multiple
transmittal codes

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Type of material

Applicability

See A–11
section...

How is it generated?

Status of direct loans

Required for all credit liquidating and financing
accounts with direct loan activity, including
Government-sponsored enterprises.

185.11

Generated from
schedule G

Status of guaranteed
loans

Required for all credit liquidating and financing
accounts with guaranteed loan activity, including
Government-sponsored enterprises.

185.11

Generated from
schedule H

Summary of loan
levels, subsidy budget
authority, and outlays
by program

Required for all credit program accounts with
direct loan or loan guarantee subsidies.

185.10

Generated from
schedule U

Narrative statement

Required for all active accounts.

95.11

Provided by the user

Schedule on the status
of funds

Required for major trust funds and certain other
accounts specified in section 86.5.

86.3

Generated from
schedule J

Balance sheet

Required for Government-sponsored enterprises
and credit liquidating accounts. For noncredit
revolving funds, optional at the discretion of
OMB.

86.1

Generated from
schedule F

Object classification

Required for all accounts.

83

Generated from
schedule O

Employment summary

Required for each account that reports personnel
compensation in object class 11.1 or 11.3. Also
required when FTE are funded by allocations
from other accounts.

85.5

Generated from
schedule Q

95.4

What is the process for getting print materials published in the Appendix?

To submit appropriations language or narrative text for the Appendix, use MAX A-11 DE application, which
is available to registered users at https://a11de.max.gov. You will need a MAX ID to access MAX A-11
DE.
For information about how to obtain a MAX ID, visit the MAX homepage:
https://max.gov/maxportal/.
Appropriations language appears in the "PA20xx"exercises; narrative language appears in exercises under
"PN20xx" and schedules under "PB20xx." You will be able to edit your narrative in PN20xx exercise when
the PB exercise opens in late October.
The process for getting print materials published includes these steps:
When the Congress passes appropriations bills, OMB will load the appropriations language into the PA20xx
exercise in MAX A-11 DE. You will then be notified that your appropriations language is ready to be
edited. At this time, begin updating the appropriations language. When you have finished editing the
appropriations language and narrative, you will move it forward to the next stage in the workflow. This
notifies OMB that you are finished and gives editing permission to OMB. If you miss your deadline, OMB
may move accounts from the agency editing stage to the OMB editing stage.
OMB will review the text and make changes as necessary. Once OMB has completed its review, the text
will move to the next stage in the workflow—the "amounts only" stage—which permits changes to the
funding levels requested in the appropriations language.
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OMB will contact you, as needed, to update the funding level in the "amounts only" stage. Accordingly, if
your agency has outstanding funding decisions and no outstanding policy decisions that require new
language, use a funding placeholder that is $0,000,000 when submitting your language to the first stage of
the workflow.
At any time during the process, you can print out the latest text by account or (depending on your user
permissions) for your whole Appendix chapter in draft form. OMB may also, from time to time during the
process, provide a PDF of your chapter for your review. For detailed information on how to use the MAX
A-11 DE application to edit and print your text, see the help page: https://community.max.gov/x/YY4eIw
APPROPRIATIONS LANGUAGE
95.5

What do I need to know about the appropriations language included in the Appendix?

The Appendix includes appropriations language that reflects the President's annual request to the Congress
for budget authority or other statutory authority. For each account for which appropriations language was
enacted in the CY or is proposed for the BY, the Appendix proposes appropriations language.
Legislative proposals that request authorizing legislation are not included in the Appendix. Proposed
appropriations language that would change budget authority or outlays in a mandatory program (also known
as "CHIMPs," see section 20.3) requires advance approval from OMB.
In most cases, you will submit proposed BY appropriations language by marking up language enacted as
part of a regular CY appropriations act provided by OMB in MAX A-11 DE. However, if regular
appropriations have not been enacted, OMB will provide you with special instructions.
If you propose new provisions or changes to enacted language (other than changes in amounts) for
individual accounts or administrative and general provisions, include an explanation and justification either
with the budget submission to OMB or separately to your RMO if the proposal occurs after that time. Any
change to appropriations language with a budgetary impact, including changes to general provisions,
requires OMB approval (see section 51.2).
If you propose language that relates to employment of personnel without regard to civil service or
classification laws, send a copy of the letter from the Office of Personnel Management approving the new
provision(s) to your OMB contact. Submit this information separately from the language submissions; do
not write any explanations in MAX A-11 DE. Whenever possible, try to include proposed substantive
changes in appropriations language with the budget submission to provide adequate time for review by
OMB. When you edit your appropriations language in MAX A-11 DE, do not provide additional
parenthetical statutory references following the text of the appropriations language.
When making technical edits to appropriations language, follow the guidelines below (See exhibit 95B for
illustrations of technical edits for appropriations language):
1. Inserting language.
If you are inserting language to replace deleted language, insert such language after the deleted language;
also, add new General Provisions at the very end of existing General Provisions.

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2. Punctuation.
a. Dollar Symbols. Include the $ dollar symbol for funding levels, whether you are inserting
or deleting text. If funding levels are not yet available, use "$0,000,000" as a placeholder
(not "$X,XXX,XXX" and not "$0").
b. Existing Punctuation. When inserting text, do so before existing punctuation (and, in so
doing, retain existing punctuation).
3. Provisos.
a. Use colons before provisos (not semi-colons or periods);
b. Use "Provided" for the first proviso (capitalized), and "Provided further" for any
subsequent proviso in the paragraph [note, new paragraphs begin this rule again];
c. Place a comma after "Provided" or "Provided further" (as the case may be); and
d. Capitalize "That".
If no change to the enacted amount is requested in the BY appropriations language, do not strike the amount
and re-insert the same amount. In this case, no change to the amount requested is required.
95.6
Is legislative language for mandatory proposals included in the Appendix or with other
Budget materials?
No. The Appendix only includes the President's request to the Congress for budget authority or other
legislative authority to be provided through the annual appropriations process. Legislative language for
mandatory proposals is not included in the Budget materials transmitted by OMB. OMB may undertake a
separate process subsequent to the Budget release to transmit authorizing language for mandatory
proposals. Questions on the development of authorizing legislation should be directed to your OMB
representative.
95.7

What are the special appropriations language requirements for credit programs?

The Federal Credit Reform Act imposes special appropriations language requirements for credit programs.
(See section 185 for general guidance on credit programs.) Each program account for a direct loan or loan
guarantee program must contain:





A request for an appropriation for the subsidy costs on a net present value basis;
A specification of the loan level supportable by the subsidy cost appropriation; and
A request for an appropriation for the administrative expenses for operating the credit program.

Use the following standard subsidy appropriation language, using the bracketed elements as appropriate.
If you need to transfer the amount for administrative expenses to a salaries and expenses account, modify
the language as described below. Where loans are disbursed beyond the five year period after obligation,
you need to add the proviso discussed in section 95.8.
[For the cost of direct loans, $___,] [and] [for the cost of guaranteed loans, $___,] as authorized by
[authorizing statute]: Provided, That such costs, including the cost of modifying such loans, shall
be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That these
funds are available to subsidize [gross obligations for the principal amount of direct loans not to
exceed $___] [,and] [total loan principal, any part of which is to be guaranteed, not to exceed $___.]
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In addition, for administrative expenses to carry out the [direct] [and] [guaranteed] loan program[s],
$___.
In cases where the Budget will propose to transfer administrative expenses to a salaries and expenses
account, substitute the following for the last sentence above:
In addition, for administrative expenses to carry out the [direct] [and] loan [guarantee] program[s],
$___, which shall be [paid to appropriation for [name of account]] [or, to the extent necessary,]
[used to reimburse the Federal Financing Bank as authorized in section 505(c) of the Congressional
Budget Act of 1974].
If you believe that the nature of a program requires a modification of the specified language, you may
request an exception (see section 25.2).
95.8
What are the special language requirements for programs that disburse over a period
longer than five fiscal years?
Unless otherwise specified by law, budget authority is available for liquidating obligations (that is, outlays)
for only five fiscal years after the authority expires. This could be problematic for programs funded by
annual or multi-year budget authority where disbursements are expected to occur more than five fiscal years
after the authority expires. Where loans or other costs (such as termination costs for some contracts and
annual lease payments under operating leases, capital leases, or lease-purchase agreements) will be
disbursed beyond the five-year period, use the following standard proviso, modified as appropriate, to
ensure that the budget authority will remain available for disbursement over the full term of the contract:
Provided, That such sums are to remain available through 20XX for the liquidation of valid
obligations incurred in fiscal year 20XX.
95.9

What are the special language requirements for cancellations of unobligated balances?

When developing legislative language for cancellations of unobligated balances, you must consider
whether:
(1) the account contains funds that were designated as an emergency requirement, as overseas contingency
operations/global war on terrorism (OCO), or as disaster funding; and
(2) the cancellation is permanent or temporary.
Each issue is discussed below.
(1) Appropriations language must be clear that the cancelled funds do not include funds that were designated
pursuant to a Concurrent Resolution on the Budget or the Balanced Budget and Emergency Deficit Control
Act of 1985, as amended (BBEDCA), as an emergency requirement, as OCO, or as disaster funding. This
is important because cancellations of such funds are not counted as discretionary offsets for appropriations
of non-emergency, non-OCO, or non-disaster funds (see section 20.4(i)). Unless the appropriations
language specifies to the contrary, cancellations may be executed from funding that was provided using
either a congressional or statutory emergency, OCO, or disaster designation.
Include the following proviso whenever you are drafting language that would cancel funds from an account
that has ever contained emergency or OCO funding:

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Provided, That no amounts may be cancelled from amounts that were designated by the Congress
[as an emergency requirement] [for Overseas Contingency Operations/Global War on Terrorism]
[for disaster funding] pursuant to the Concurrent Resolution on the Budget or the Balanced Budget
and Emergency Deficit Control Act of 1985, as amended.
(2) Appropriations language must specify whether or not the cancellation is intended to be permanent,
meaning that the funds should be returned to the General Fund of the U.S. Treasury or temporary, meaning
that the funds are not returned to the General Fund and could become available for obligation in the future
depending on whether they are permanently appropriated or subject to appropriations. (see section 20.4(i)).
If you intend for a cancellation of funds to be permanent, use the following standard language, modified as
appropriate. The phrase "hereby permanently cancelled" should be used for reductions of general fund
appropriations and for reductions of contract or borrowing authority.
Of the unobligated balances from prior year appropriations available under this heading, $____ are
hereby permanently cancelled:
If you intend for a cancellation of funds from special or trust receipts or spending authority from offsetting
collections to be temporary, use the following standard language, modified as appropriate.
Of the unobligated balances from prior year appropriations available under this heading, $____ are
hereby cancelled:
Temporary and permanent reductions are recorded on distinct line numbers in MAX A-11 DE (see
section 82).
95.10 When BBEDCA discretionary caps are in place or proposed, what are the special language
requirements for requests that designate an adjustment to the discretionary caps, such as
emergency, Overseas Contingency Operations/Global War on Terrorism (OCO), or disaster
funding?
If your request includes amounts that the Administration intends the Congress to designate as an emergency
requirement or for OCO as defined by the BBEDCA, use the following proviso, modified as appropriate:
Provided, That such amount is designated by the Congress [as an emergency requirement] [for
Overseas Contingency Operations/Global War on Terrorism] pursuant to section 251(b)(2)(A) of
the Balanced Budget and Emergency Deficit Control Act of 1985, as amended: Provided further,
That such amount shall be available only if the President designates such amount [as an emergency
requirement] [for Overseas Contingency Operations/Global War on Terrorism] pursuant to section
251(b)(2)(A).
If your request includes amounts that the Administration intends the Congress to designate as disaster
funding as defined by the BBEDCA, use the following proviso, modified as appropriate:
For [specify the type of expenses] resulting from major disasters declared pursuant to the Robert
T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.), $___:
Provided, That such amount is designated by the Congress as being for disaster relief pursuant to
section 251(b)(2)(D) of the Balanced Budget and Emergency Deficit Control Act of 1985, as
amended.
If the Administration intends the Congress to designate only a portion of the amount being requested as
disaster funding, use the following proviso, modified as appropriate:
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Provided, That, of the funds provided herein, $____ shall be for major disasters declared pursuant
to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.):
Provided further, That the amount for major disasters in the previous proviso is designated by the
Congress as being for disaster relief pursuant to section 251(b)(2)(D) of the Balanced Budget and
Emergency Deficit Control Act of 1985, as amended.
For other designations, such as program integrity, wildfire, or proposals for a new designation, specific
language is needed in the Budget request. Use of any of these designations is not permitted without the
prior approval of your OMB Representative.
NARRATIVE STATEMENTS
95.11

How do I prepare narrative statements?

Exhibit 95A provides general style guidance for use in preparing narrative statements. The exhibit also
describes other conventions, such as those used for capitalizing account titles and program activities.
(a)

Active accounts.

You must prepare a narrative statement (revising last year's statement, if there was one) for every active
account, including supplemental requests and legislative proposals. An account is active if the program
and financing schedule shows obligations in the CY or BY, or you estimate that the account will incur
obligations in the outyears. Follow these guidelines when writing the narrative for an active account:








Write the narrative statements in a concise and factual manner, avoiding hyperbole.



Do not discuss the history, authorizing statutes, and other legal references except in special cases,
as explained below.

Orient them toward the policies and objectives for the budget year.
Include quantitative tables that match program performance and dollar data.
Discuss performance goals and indicators and how the budget request supports them.
Discuss efforts to improve program performance and efficiency.
Discuss pertinent legislation enacted since the previous budget and legislative initiatives proposed
in the budget.

The separate activities (and any subactivities) listed in the obligations by program activity section of the
program and financing schedule should present a meaningful breakdown of the total program (see section
82.5). Therefore, it usually makes sense to address them separately in the narrative statements. You should
identify the activities in side headings by the title used in the program and financing schedule and present
them in the same order.
(b)

Inactive accounts.

An account is inactive if it shows no obligations in the CY or BY and you estimate that no obligations will
be incurred in the outyears. The narrative for inactive accounts should explain why the account is inactive.
For example, it may be that the account funded a temporary study commission that is no longer authorized,
received no appropriation after the past year (PY), and simply spends out obligated balances. If an inactive
account shows any budgetary resources (budget authority or unobligated balances) in the CY, BY, or
outyears, the narrative should explain the expected disposition of the budgetary resources.

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95.12

How should performance information be incorporated into the narrative statements?

The statements should support the agency’s annual performance plan by explaining what outcomes the
agency expects to achieve with the requested funding and how the agency is working to improve
performance and efficiency. Statements should highlight how quarterly reviews and assessments are used
to inform funding allocations and what follow-up the agency is taking to improve program performance.
Finally, statements should describe, where appropriate, program alignment to implement the Priority Goals
and their contributions to agency efforts to improve its operations and make better use of taxpayer dollars.
See Part 6 – The Federal Performance Framework for Improving Program and Service Delivery of this
Circular for a more detailed discussion of and guidance on agency strategic and performance planning in
support of efforts to improve organizational and program performance.
95.13

Are there any special requirements for narrative statements?

In addition to the information required for active accounts, the narrative should include certain specific
information, described in the following paragraphs, if the account involves any of the following:
(a)

Narrative statements for revolving funds.

For revolving funds, the narrative statement should include the information required for active accounts in
general (see section 95.11) using the side heading Budget program. In addition, the narrative statement
should address the following topics, with the side headings shown:
Financing. Provide significant information on the fund's means of financing, such as sources of income
and authority to borrow (including limits on such authority, amounts actually borrowed and repaid during
the year). For funds with a statutory limit on the amount of borrowing or on the amount of debt that can be
outstanding at any one time, indicate the amount of the limit and discuss the position of the fund with
respect to the limit during the budget year. Include in the statement a discussion of how close to the limit
the fund will approach during the year.
Operating results. Provide significant information relating to levels of revenue, expense, and net income
or loss. Explain the steps being taken to dispose of any deficits and the planned disposition of net earnings.
Include an analysis of retained income on a cumulative basis, disclosing any budget authority amounts used
to offset deficits for non-revenue producing outlays since the inception of the fund.
For each fund covered by section 102 of the Government Corporation Control Act, include a specific
recommendation on the application of the retained earnings or restoration of capital impairment at the end
of the past year. The recommendation should indicate:



The amount of retained income to be returned to the Treasury and the use to be made of the
remainder, if any; and



Whether restoration of any capital impairment is required and whether this should be done by
appropriations or other means.

(b)

Narrative statements for Federal credit programs.

Narrative statements for Federal credit programs should address these items:



Significant factors in developing subsidy estimates, such as default rates and interest rates charged
to borrowers.

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(c)



Where relevant, information about how risk categories are defined (see section 185.3).



For loan guarantee programs, the percentage of the loan covered by the guarantee.
Narrative statements in special cases.

The narrative statement should explain any special circumstances affecting the means of financing the
program. Cover the following cases in particular:
Mandatory spending. Indicate the legal basis for the budget authority (since no appropriations language is
presented for such items).
Offsetting collections and receipts. When offsetting collections or receipts earmarked in a special or trust
fund finance a significant portion of the obligations of the account, discuss the source of the collections or
receipts and the purposes of and restrictions on their use. For example, discuss user charges to the public,
reimbursable work performed for other organizations, and asset sales. The narrative should also discuss
receipts generated by the program but deposited into the General Fund of the Treasury, when pertinent to
the operations of the program.
Agency debt issued and investments in agency debt. Unless the information is provided in a balance sheet
for the account, the narrative statement should include the following information, as applicable, for the year
before the past year (PY-1) through BY. For accounts that issue debt instruments to other Federal accounts
(excluding debt issued to Treasury or to the Federal Financing Bank) or to non-Federal entities, indicate
the par value of outstanding debt securities issued by the account to other Federal accounts (in total) and
non-Federal entities (in total). For accounts that own securities issued by other Federal accounts (excluding
securities issued by the Treasury or the Federal Financing Bank) or by non-Federal entities, indicate the par
value of the securities owned that were issued by Federal accounts (in total) and non-Federal entities (in
total).
Limitations on borrowing or debt. For accounts with a statutory limit on the amount of borrowing or on
the amount of debt that can be outstanding at any one time, indicate the amount of the limit and discuss the
position of the fund with respect to the limit during the budget year. Include in the statement a discussion
of how close to the limit the fund will approach during the year.

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EXHIBIT 95A

BUDGET APPENDIX AND PRINT MATERIALS

GENERAL STYLE GUIDELINES
The following two tables cover general style guidelines for OMB documents. The first table includes
guidelines for formatting, punctuation, and the use of symbols including, for instance, whether to capitalize
a word and whether to use a hyphen. The second table includes guidelines for spelling and usage including
whether a word or phrase should be used in a particular situation.
Table 1. Formatting, Punctuation, and Symbols

Usage

14th

use superscript for "th"

1970s, 1980s, 1950s, 2000s, etc.

no apostrophe before the letter "s"

2021 Budget

Budget has initial cap; do not use "FY" in front of cited
year in any of the Budget of the U.S. documents (all years
are presumed to be fiscal years unless otherwise stated).
For other documents, include "FY"

2021 President's Budget or the President's Budget

President and Budget have initial caps

20 Century; 21 Century

Century has an initial cap; use superscript for "th" and/or
"st". Do not use superscript for the titles of Acts, which
generally do not use superscript unless superscript is
included in the public law print.

account titles

initial caps, e.g., Salaries and Expenses. Do not apply
initial caps to conjunctions, prepositions, or articles
included in the account title (e.g., and, to, from, the)

active duty

lower case

Administration

initial cap when referring to the current Administration.
Past and future administrations are not capitalized unless
referred to by a specific name (The Washington
Administration)

Agency

initial cap if part of the name (Federal Emergency
Management Agency) or if standing alone and referring to a
Federal organization or unit

America

initial cap

* (asterisk) in tables

in Excel-based tables use an asterisk to indicate: an amount
less than $500 million (thousand) or less than 0.5 percent.
The corresponding footnote should read: "Less than $500
million (or thousand)" or "Less than 0.5 percent," as
appropriate

Armed Forces

initial caps

biodefense

no hyphen

biosurveillance

no hyphen

bioterrorist

no hyphen

Budget

initial cap when referring to the FY 20XX Budget of the
United States

budget

lowercase usage: for estimates, such as "budget totals"; or
for departments, such as "the Department of Education's
budget"

th

st

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Table 1. Formatting, Punctuation, and Symbols

Usage

Budget volume names

italicize, such as Budget volume, Appendix or Analytical
Perspectives

carry over

no hyphen, separate words, as in "to carry over"

carryover

no hyphen, as in "carryover" balances

child care

two words

clean up

no hyphen when used as a verb (to clean up the beach)

clean-up

hyphenate when used as a noun (as in “oil spill clean-up) or
an adjective (as in "clean-up crew")

colon

two spaces after a colon: for example

colons and semi-colons are on outside of quotes

"sample": or "sample";

comma placement examples: "Imposes limits, or
'caps,' through 2012 on annual funding."

commas and periods should be placed inside quotation
marks. Put a dash, question mark, or exclamation point
within closing quotation marks when the punctuation
applies to the quotation itself and outside when it applies to
the whole sentence. Colons and semi-colons are outside
closing quotation marks

comma placement example (the "Oxford comma")

in a sequence of words separated by commas, with "and"
linked to the last phrase, use a comma before "and."
(Example: "eat, drink, and be merry"; not "eat, drink and be
merry.")

commonsense

one word

Congress's

possessive

congressional

lower case

counterterrorism

no hyphen

country

lower case, but when referring to the United States use
Nation or United States instead of "country"

crosscut or crosscutting

no hyphen

cyber-XXXX

hyphenate cyber-enabled and cyber-related

cyberXXXX

use one word for the following derivations:
cybercrime
cyberinfrastructure
cybersecurity
cyberspace

cyber XXXX

generally, other uses of "cyber" require two words, not
hyphenated

D.C.

include periods when abbreviating District of Columbia

Department

initial cap if part of a name (Department of Defense), or if
standing alone and referring to a Federal unit

DOD

Department of Defense abbreviation (all upper case); same
for other departments/agencies

OMB Circular No. A–11 (2020)

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BUDGET APPENDIX AND PRINT MATERIALS

Table 1. Formatting, Punctuation, and Symbols

Usage

e.g.,

means "for example"; use periods and a comma following
the abbreviation

E-Government

initial cap E and G with hyphen

Executive Orders

quote the title of the Executive Order and use a comma
between the number and name; do not use italics. E.g.,
Executive Order 13771, "Reducing Regulation and
Controlling Regulatory Costs"

Federal

initial cap

Executive Branch, Judicial Branch, Legislative
Branch

initial caps

Federal Government

initial cap F and G

federally XXXXX

lower case f for federally; no hyphen generally

Government

initial cap when referring to the United States

Government-sponsored

initial cap G when referring to the U.S. and is hyphenated

Government-wide

initial cap G when referring to the U.S. and is hyphenated

high-quality

hyphenate

i.e.,

from the Latin ("id est") phrase meaning "that is"; comma
follows abbreviation

internet

no initial cap

its or it's; whose or who's

"its" (with no apostrophe) is possessive, meaning
"belonging to it." "It's" is a contraction that means only "it
is." Similarly, "whose" means "belonging to who," and
"who's" means "who is"

law cases, citation of

italicize when citing law cases; use "v." and not "vs." e.g.,
Olmstead v. L.C.

low-income

hyphenate

low priority; lowest priority

no hyphen

em dash ()

frequent use of the em dash, or long dash, within sentences
is discouraged. The Chicago Manual of Style defines the
em dash as a device "to denote a sudden break in thought
that causes an abrupt change in sentence structure." Thus,
it should be used on the rare occasion when a tangential
phrase within a sentence is absolutely unavoidable. To add
a normal subordinate clause, use of a semi-colon is
preferred

multiyear

one word, no hyphen

narrative headers

initial caps, e.g., Interstate Maintenance

Nation

upper case when referring to the United States

nationwide

lower case

non-defense

hyphenated, generally

nonsecurity

not hyphenated

Page 14 of Section 95

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EXHIBIT 95A—CONTINUED

Table 1. Formatting, Punctuation, and Symbols

Usage

numbers listed as 1); 2); 3); etc.

use closed parenthesis only, i.e., not (1); (2); (3), etc.

OMB Memorandum

indicate the number of the OMB Memorandum and use a
comma between the number and title; do not use italics or
quotes. E.g., OMB Memorandum M-20-19, Harnessing
Technology to Support Mission Continuity

online

one word, no hyphen

outyear

one word, no hyphen

percent

spell out; do not use % symbol except in tables

pro rata

two words, no hyphen

R&D

use an ampersand (&) instead of "and"

reestimate

no hyphen

Report names

italicize

repropose

no hyphen

rightsize

no hyphen

semi-colons

use semi-colon in series: ; when following a colon

ship names

italicize the name or class of ships: Columbia-class ballistic
missile submarine

spring/summer

no initial caps for seasons

south; north; east; west; Northeast;
Southwest, etc.

initial cap in reference to a proper name or region, e.g., the
Southeast; lower case when identifying compass directions,
e.g., southeastern United States

State

initial cap when referring to one or more of the 50 United
States

territorial

lower case

Territory

initial cap when referring to one or more of the U.S.
Territories

Tribes

initial cap T, but lower case for "tribal"

U.S.

can abbreviate when used as an adjective, i.e., U.S. exports

United States

initial caps and spelled out when used as a proper noun, i.e.,
the United States will remain strong…

web-based

hyphenate

web addresses

italicize web addresses, use https://, and eliminate the www.
prefix, if possible, e.g., [www.omb.gov] https://omb.gov

worldwide

one word, no hyphen

year-over-year percent change

hyphenate as noted

OMB Circular No. A–11 (2020)

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BUDGET APPENDIX AND PRINT MATERIALS

Table 2. Spelling and Usage

Description

2019–2020 school year

not 2019-20

all told

use "in total" rather than "all told"

the Budget not "this" Budget

general rule

the Congress

use "the" in front of Congress

conjunctions, use of

avoid beginning sentences with conjunctions such as "And"
or "But"

dates

dates generally get a comma after the year when used in a
clause, e.g., "on December 12, 2011, we bought our
Christmas tree". However, when citing a month and year
only, no comma is needed – e.g., "March 2018"

finally and further

avoid use of "finally" instead use "also" or "further"

FY

use of "FY" is unnecessary in the various Budget volumes
because "all years are fiscal unless stated otherwise"
(typically noted at front of the volume)

an FY

not “a FY"

healthcare

one word unless referring to an existing program name

initiative or program activity names

initial caps, e.g., American Competitiveness Initiative, or
Cooperative Extension Systems (in narrative text/non-MAX
schedules). Do not use quotation marks

numbers in text

spell out zero to nine; 10 and up use numerals, e.g., nine,
10

numbers in text referencing a range, e.g., 8 to 23

although the numbers zero through nine should be written
out when standing alone, do not spell out numbers 0
through 9 when providing them in a range such as 2 to 11,
or 9 to 24 (e.g., not two to 11 or nine to 24)

numbers in tables

use numerals, e.g., an increase of 3 percent

numbers in text used as adjective

hyphenate, e.g., 10-year window

passive voice, use of

avoid use of the passive voice (not "use of the passive voice
is to be avoided")

percent

adjective (use of hyphen), e.g., 65-percent response rate
generally no more than one decimal place, e.g., 0.8 percent

percentage point or percentage points

use "percentage points" for amounts greater than one and
"percentage point" for one or less (e.g. 0.7 percentage point)

possessives

most singular-case usages receive " 's" to create the
possessive, including singular words ending in "s."
Examples: Charles's; James's (see "Congress's," above).
Plural words receive just an apostrophe where appropriate,
e.g., States', when referring to more than one State. The
possessive of "who" is "whose," not "who's." "Its" is also an
exception, as noted above

presently

means "in the near future" or "soon." To refer to the
present, use "currently" or "at present".

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EXHIBIT 95A—CONTINUED

Table 2. Spelling and Usage

Description

pronouns

avoid use of personal pronouns such as "our," "we," or "us"
in narratives

rescission

note spelling

seeks

use "provides" or "proposes" rather than "the Budget seeks"

servicemember

one word

Science, Technology, Engineering, and
Mathematics (STEM)

note spelling and commas; when referring to STEM, spell
out the first instance

State names

in text passages, spell out State names, e.g., Louisiana,
Michigan, Alabama, etc.
in tables, use 2-letter Postal Service abbreviation for State
names (due to space considerations), e.g., LA, MI, AL (no
periods)

toward, not towards

do not use the "s"

the DOD, the HHS

no "the" before department/agency acronym

website

one word

will vs. would

Use will if funding was provided. For example: The
funding will provide for 350 more catamarans.
Use would if not enough funding is provided or if the
funding has not been provided yet. For example: Fully
funding the President's Budget request would allow GSA to
purchase 350 additional catamarans.

workforce

one word

workplace

one word

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BUDGET APPENDIX AND PRINT MATERIALS

Additional Guidance for Making Technical Edits in Appropriations Language
1. Inserting language. If you are inserting language to replace deleted language, insert such language after
the deleted language; also, add new General Provisions (GPs) at the very end of existing GPs:
LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, [$5,285,000] $5,936,000:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.
(FY 2011 Appendix to the President's Budget, p.65)
NOT LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, $5,936,000 [$5,285,000]:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.
LIKE THIS:
DEPARTMENT OF HEALTH AND HUMAN SERVICES
GENERAL PROVISIONS
SEC. [218]216. Of the amounts made available for the National Institutes of Health, 1 percent of
the amount made available for National Research Service Awards ("NRSA") shall be made available to the
Administrator of the Health Resources and Services Administration to make NRSA awards for research in
primary medical care to individuals affiliated with entities who have received grants or contracts under
section 747 of the Public Health Service Act, and 1 percent of the amount made available for NRSA shall
be made available to the Director of the Agency for Healthcare Research and Quality to make NRSA awards
for health service research.
[SEC. 219. By May 1, 2010, the Secretary of the Department of Health and Human Services shall
amend regulations at 42 CFR Part 50 Subpart F for the purpose of strengthening Federal and institutional
oversight and identifying enhancements, including requirements for financial disclosure to institutions,
governing financial conflicts of interest among extramural investigators receiving grant support from the
National Institutes of Health. ]
SEC. 217. (a) IN GENERAL. The Health Education Assistance Loan (HEAL) program under title
VII, part A, subpart 1 of the Public Health Service Act (42 U.S.C. 292-292p), and the authority to administer
such program, including servicing, collecting, and enforcing any loans that were made under such program
that remain outstanding, shall be permanently transferred from the Secretary of Health and Human
Services to the Secretary of Education;…
(FY 2011 Appendix to the President's Budget, p. 511-512)

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EXHIBIT 95B—CONTINUED

NOT LIKE THIS:
DEPARTMENT OF HEALTH AND HUMAN SERVICES
GENERAL PROVISIONS
SEC. 216. (a) IN GENERAL. The Health Education Assistance Loan (HEAL) program under title
VII, part A, subpart 1 of the Public Health Service Act (42 U.S.C. 292-292p), and the authority to administer
such program, including servicing, collecting, and enforcing any loans that were made under such program
that remain outstanding, shall be permanently transferred from the Secretary of Health and Human
Services to the Secretary of Education;
(b) TRANSFER OF FUNCTIONS, ASSETS, AND LIABILITIES. The functions, assets, and
liabilities of the Secretary of Health and Human Services relating to such program shall be transferred to
the Secretary of Education;
(c) USE OF AUTHORITIES UNDER HIGHER EDUCATION ACT OF 1965—In servicing,
collecting, and enforcing the loans described in subsection (a), the Secretary of Education shall have
available any and all authorities available to such Secretary in servicing, collecting, or enforcing a loan
made, insured, or guaranteed under part B of title IV of the Higher Education Act of 1965;
(d) CONFORMING AMENDMENTS. Effective as of the date on which the transfer of the HEAL
program under subsection (a) takes effect, section 719 of the Public Health Service Act (42 U.S.C. 292) is
amended by adding at the end the following new paragraph: “(6) The term “Secretary” means the
Secretary of Education.”.
SEC. [218]217. Of the amounts made available for the National Institutes of Health, 1 percent of
the amount made available for National Research Service Awards (“NRSA”) shall be made available to the
Administrator of the Health Resources and Services Administration to make NRSA awards for research in
primary medical care to individuals affiliated with entities who have received grants or contracts under
section 747 of the Public Health Service Act, and 1 percent of the amount made available for NRSA shall
be made available to the Director of the Agency for Healthcare Research and Quality to make NRSA awards
for health service research.
[SEC. 219. By May 1, 2010, the Secretary of the Department of Health and Human Services shall
amend regulations at 42 CFR Part 50 Subpart F for the purpose of strengthening Federal and institutional
oversight and identifying enhancements, including requirements for financial disclosure to institutions,
governing financial conflicts of interest among extramural investigators receiving grant support from the
National Institutes of Health. ]
2. Punctuation.
a. Dollar Symbols. Include the $ dollar symbol for funding levels, whether you are inserting or deleting
text. If BY funding levels are not yet available, use "$0,000,000" as a placeholder (not "$X,XXX,XXX"
and not "$0").
LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, [$5,285,000] $5,936,000:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.
(FY 2011 Appendix to the President's Budget, p.65)

OMB Circular No. A–11 (2020)

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EXHIBIT 95B—CONTINUED

BUDGET APPENDIX AND PRINT MATERIALS

NOT LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, $[5,285,000] 5,936,000:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.
b. Existing Punctuation. When inserting text, do so before existing punctuation (and, in so doing, retain
existing punctuation).
LIKE THIS:
OFFICE OF THE CHIEF FINANCIAL OFFICER
For necessary expenses of the Office of the Chief Financial Officer, [$6,566,000: Provided, That
no funds made available by this appropriation may be obligated for FAIR Act of Circular A-76 activities
until the Secretary has submitted to the Committees on Appropriations of both Houses of Congress and the
Committee on Oversight and Government Reform of the House of Representatives a report on the
Department’s contracting out policies, including agency budgets for contracting out] $6,632,000.
(FY 2011 Appendix to the President's Budget, p.69)
NOT LIKE THIS:
OFFICE OF THE CHIEF FINANCIAL OFFICER
For necessary expenses of the Office of the Chief Financial Officer, $6,632,000. [$6,566,000:
Provided, That no funds made available by this appropriation may be obligated for FAIR Act of Circular
A-76 activities until the Secretary has submitted to the Committees on Appropriations of both Houses of
Congress and the Committee on Oversight and Government Reform of the House of Representatives a
report on the Department's contracting out policies, including agency budgets for contracting out.]
LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, [$5,285,000] $5,936,000:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.
(FY 2011 Appendix to the President's Budget, p.65)
NOT LIKE THIS:
DEPARTMENT OF AGRICULTURE
OFFICE OF THE SECRETARY
For necessary expenses of the Office of the Secretary of Agriculture, [$5,285,000:] $5,936,000:
Provided, That not to exceed $11,000 of this amount shall be available for official reception and
representation expenses, not otherwise provided for, as determined by the Secretary.

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EXHIBIT 95B—CONTINUED

3. Provisos.
Use colons before provisos (not semi-colons or periods);
Use "Provided" for the first proviso (capitalized), and "Provided further" for any subsequent proviso in the
paragraph [note, new paragraphs begin this rule again];
Place a comma after "Provided" or "Provided further" (as the case may be); and
Capitalize "That".
LIKE THIS:
DEPARTMENT OF AGRICULTURE
ADMINISTRATIVE PROVISIONS, FOREST SERVICE
Funds appropriated to the Forest Service shall be available for interactions with and providing
technical assistance to rural communities and natural resource-based businesses for sustainable rural
development purposes: Provided, That no more than 2 percent of any unit's budget may be used for such
purposes: Provided further, That no more than 5 percent of the funds in any budget line item may be used
for such purposes.
(FY 2011 Appendix to the President's Budget, p. 194)
NOT LIKE THIS:
DEPARTMENT OF AGRICULTURE
ADMINISTRATIVE PROVISIONS, FOREST SERVICE
Funds appropriated to the Forest Service shall be available for interactions with and providing
technical assistance to rural communities and natural resource-based businesses for sustainable rural
development purposes; provided further, that no more than 2 percent of any unit's budget may be used for
such purpose. Provided that no more than 5 percent of the funds in any budget line item may be used for
such purposes.

OMB Circular No. A–11 (2020)

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SECTION 100—SEQUESTRATION

SECTION 100—SEQUESTRATION
Table of Contents
100.1
100.2
100.3
100.4
100.5
100.6
100.7
100.8

100.9
100.10
100.11
100.12
100.13
100.14
100.15
100.16
100.17
100.18
100.19
100.20
100.21

Introduction to Sequestration
What is sequestration?
What terms and concepts should I understand?
What are the different types of sequestration?
What are the Joint Committee sequestration percentages?
What budget enforcement reports are required?
Which budgetary resources are subject to sequestration?
Why does OMB collect information on outlays from sequestrable mandatory budgetary
resources?
How does a sequestration of mandatory budgetary resources interact with a discretionary
change in a mandatory program (CHIMP)?
Execution Guidance
When should I begin to execute a sequestration?
What is my sequestration amount?
When can the sequestration amount differ from the amount in the sequestration report?
What if a continuing resolution (CR) is in effect when a sequestration of discretionary
resources in required?
Can I choose which program, project, or activity (PPA) to reduce?
What happens to sequestered budgetary resources?
How do I show the effects of sequestration in my budgetary reporting?
What happens if enacted legislation affects an account or program with sequestrable
budgetary resources after a sequestration order and report are issued?
Do I need to record decisions made about how my agency implemented sequestration?
Does sequestration have an effect on my program's ability to collect fees?
What do I do if I incorrectly recorded a sequestration reduction?
Which sequestration percentage applies if my collections are recorded in one fiscal year
but obligated in a different fiscal year?
How does a sequestration reduction differ from an across-the-board reduction (ATB) in an
appropriations act?

Ex–100 Object classes used to define Federal administrative expenses under sequestration.
Summary of Changes
Updates to reflect current law and guidance (sections 100.3, 100.4, 100.7, and 100.15).

INTRODUCTION TO SEQUESTRATION
100.1

What is sequestration?

Sequestration is the cancellation of budgetary resources for budget enforcement purposes.
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SECTION 100SEQUESTRATION

Sequestration is required under certain circumstances as set forth in the Balanced Budget and Emergency
Deficit Control Act of 1985 (BBEDCA), as amended, and the Statutory Pay-As-You-Go Act of 2010
(PAYGO Act).
100.2

What terms and concepts should I understand?

Baseline refers to the baseline from the most recent President's Budget, updated for enacted legislation. A
sequestration order issued with the President's Budget uses the baseline from that budget. (See section 80
for more information about the baseline.)
Breach is the amount by which new budget authority within a category of discretionary appropriations for
that year exceeds that category's discretionary spending limit ("cap") for new budget authority.
Budget account means an account for which there is a designated budget account identification code
number in the President's Budget. A budget account may be associated with one or more Treasury accounts.
(See section 20.11(a) for more information about accounts.)
Budgetary resources refer to new budget authority, unobligated balances, direct spending authority and
obligation limitations. It includes the authority to spend offsetting collections and receipts. Under
BBEDCA, any budgetary resources reflected in the President's Budget are subject to sequestration unless
exempted by law.
Cap adjustment refers to funding provided in an appropriations act that results in an upward adjustment to
the discretionary spending limits pursuant to section 251(b)(2) of BBEDCA. Cap adjustments include those
for emergency funding, disaster assistance, overseas contingency operations (OCO), and program integrity.
Such upward adjustments may be to either the defense or non-defense discretionary spending limit,
depending on the type of funding provided.
Defense function refers to budget authority designated under budget function 050. Non-defense function
refers to budget authority in all non-050 budget functions. Under BBEDCA, for discretionary
appropriations the non-defense category is called the "revised nonsecurity category" and the defense
category is called the "revised security category". (See exhibit 79A for functional classifications.)
Exempt refers to budgetary resources that are not subject to sequestration because the program, account, or
resource type is specifically exempted by section 255 or section 256 of BBEDCA or by other laws.
BBEDCA provides a list of specific and general exemptions. (See section 100.5 for more information on
exempt resources.)
Programs, projects, and activities (PPA) are delineated in the appropriations act or accompanying report
for the relevant fiscal year covering an account, or, for accounts not included in appropriations acts (most
mandatory accounts), in the most recently submitted President's Budget. Agencies may consult with
relevant congressional committees to aid in understanding the delineation of PPAs in report language.
Sequestrable resources are budgetary resources not exempted by any provision of BBEDCA (see section
20.3) or other law and therefore subject to sequestration.
Sequestration order is an order issued by the President as required by law that directs agencies to implement
sequestration reductions as required by OMB calculations set forth in the accompanying sequestration
report.

Page 2 of Section 100

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SECTION 100—SEQUESTRATION

Sequestration percentage is a uniform percentage reduction applied to sequestrable budgetary resources
within a budget account to achieve the amount of the sequestration. The sequestration percentage is set
forth by OMB in a sequestration report.
Sequestration report is compiled by OMB and details estimates, calculations, and other requirements as
set forth in BBEDCA or the PAYGO Act. (See section 100.4 for a list of all the required OMB budget
enforcement reports.)
Special rules for calculating and executing sequestration for specific programs are listed in sections
251A(6), 251A(7), and 256 of BBEDCA, and section 6 of the PAYGO Act. For those specific programs
subject to a special rule, OMB works with agencies to determine the application of the special rule.
100.3

What are the different types of sequestration?

There are three sequestration triggers in current law: two affect mandatory (direct) spending and one affects
discretionary spending.
Sequestration of mandatory resources:
•

Section 251A of BBEDCA requires sequestration of nonexempt mandatory budgetary resources
for fiscal years 2013 through 2021, commonly referred to as a Joint Committee sequestration.
Subsequent legislation extended this sequestration through 2030 at the percentage reduction that
applied for 2021. The sequestration order for each year is issued with the President's Budget and
takes effect on the first day of the upcoming fiscal year.

•

The PAYGO Act requires sequestration of nonexempt mandatory budgetary resources if revenue
or mandatory spending legislation is enacted that, in total, increases projected deficits or reduces
projected surpluses relative to the baseline in the budget year. OMB maintains five- and 10-year
scorecards and issues an annual PAYGO report that includes a determination of whether a violation
of the PAYGO requirement has occurred. If there are more costs than savings in the budget year
column of either the five- or 10-year scorecard, the President is required to issue a sequestration
order implementing across-the-board cuts to nonexempt mandatory programs by an amount
sufficient to offset the larger of the net costs on the PAYGO scorecards. As described in section
100.4, such an order generally would be issued between mid-December and mid-January.

Sequestration of discretionary resources:
•

The Budget Control Act of 2011 (BCA) amended BBEDCA and reinstated limits, or caps, on the
amount of discretionary budget authority for 2012 through 2021. If discretionary appropriations
breach either the defense or non-defense caps, section 251(a) of BBEDCA requires a sequestration
of nonexempt budgetary resources in that category. If OMB determines that a breach to a cap has
occurred, the President must issue a sequestration order canceling budgetary resources in
nonexempt accounts by the amount necessary to eliminate the breach in the affected category. As
described in section 100.4, such an order would be issued generally between mid-December and
mid-January.

Cap adjustment funding provided in appropriations acts does not cause a breach of the caps, but is subject
to a discretionary sequestration if a breach of the caps occurs, unless specifically exempted in sections 255
or 256 of BBEDCA or in another law.
Although BBEDCA required annual reductions to the discretionary caps through fiscal year 2021,
subsequent legislation eliminated those reductions and updated the caps for each of fiscal years 2014
OMB Circular No. A–11 (2020)

Page 3 of Section 100

SECTION 100SEQUESTRATION

through 2021. A cap reduction is not the same as sequestration, but as described above, a breach of the
discretionary caps could trigger sequestration pursuant to section 251(a) of BBEDCA.
For more information on discretionary caps, the Joint Select Committee on Deficit Reduction, and the
PAYGO Act, see the section on Budget Enforcement in the "Budget Concepts" chapter of the Analytical
Perspectives volume of the President's Budget and section 21.4 in this circular.
100.4

What are the Joint Committee sequestration percentages?

The Joint Committee sequestration percentages calculated for sequestrable resources for 2021 apply to all
fiscal years through 2030.
Beginning in 2021, the sequestration percentages are:
•
•
•

8.3 percent – Defense mandatory
5.7 percent – Nondefense mandatory
2.0 percent – Medicare and Community and migrant health centers

Although BBEDCA limited Medicare sequestration to 2.0 percent, subsequent legislation has altered it.
The Coronavirus Aid, Relief, and Economic Security Act (Pub. L. 116-136) temporarily suspended
Medicare sequestration from May 1, 2020, until December 31, 2020. In addition, current law provides that
in fiscal year 2030, Medicare will be sequestered at 4.0 percent in the first six months and at zero percent
in the second six months of the fiscal year.
100.5

What budget enforcement reports are required?

BBEDCA requires OMB to issue six different kinds of reports to the President and the Congress, which are
explained in more detail in the table below. Reports on discretionary spending are only required when
discretionary caps are in place. BBEDCA also requires the Congressional Budget Office (CBO) to issue
update reports, final reports, and within-session reports similar to the ones described below, with its
estimates due five days earlier than the OMB reports. However, the CBO reports are advisory only, and
OMB reports determine whether a sequestration is required. The following table describes the BBEDCA
reports.
What OMB reports…

When…

Preview Report. This report, required by section 254 of BBEDCA, discusses the
status of discretionary caps at the beginning of the new appropriations year based on
current law. It explains whether any OMB adjustments to the discretionary caps are
made for concepts and definitions, and publishes the revised caps. This report also
details any proposed changes to the discretionary caps included in the President's
Budget.

With the President's
Budget

Report to the Congress on the Joint Committee Reductions for the Fiscal Year. This
sequestration report, required by section 251A(9) of BBEDCA, provides the
calculations of the amount by which discretionary spending limits, through 2021,
and direct spending are required to be reduced and lists the reductions required for
each budget account with nonexempt direct spending.

With the President's
Budget

7-day-after Reports. As part of enforcing the discretionary spending caps, OMB
must issue a report following enactment of each appropriations act (including a
supplemental appropriations act) estimating the amount of new discretionary budget
authority provided by the act for the current year and budget year. This report,
required by section 251(a)(7) of BBEDCA, also contains detailed explanations of

7 days after enactment of a
bill

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SECTION 100—SEQUESTRATION

What OMB reports…

When…

any scoring difference between OMB and CBO and provides a summary of enacted
legislation versus the discretionary caps.
Update Report. This report, required by section 254 of BBEDCA, revises the
Preview Report estimates to reflect the effects of discretionary appropriations
enacted since the Preview Report, including any cap adjustments under section
251(b)(2). This report includes a summary of OMB scoring of pending
appropriations legislation, which notifies the Congress about the potential for a
sequestration in the Final Report, and a preview estimate of the adjustment for
disaster funding for the upcoming fiscal year.

August 20

Final Report. This report, required by section 254 of BBEDCA, revises the Update
Report caps to reflect the effects of discretionary appropriations enacted through the
end of the session of Congress, including any BBEDCA adjustments under section
251(b)(2), and compares OMB's scoring of enacted discretionary appropriations
legislation contained in its 7-day-after reports against those caps. The estimates in
this report determine whether the President must issue a sequestration order pursuant
to section 251(a) of BBEDCA.

15 business days after the
end of a session of
Congress, generally
between mid-December
and mid-January.

Within-session Report. Section 254 of BBEDCA requires OMB to report if a
discretionary appropriation for a fiscal year in progress is enacted before July 1 that
breaches a cap. The report triggers a sequestration order. (If an appropriation is
enacted after July 1 that breaches a cap, BBEDCA requires OMB to reduce the same
cap for the following year.)

Between the end of a
session of Congress and
July 1

The PAYGO Act requires OMB to issue two different kinds of reports, which the following table describes.
What OMB reports…

When…

Five- and 10-Year PAYGO Scorecards. These documents, required by section 4(d)
of the PAYGO Act, display the budgetary effects of PAYGO legislation in the
current year and each year over the five- and 10-year period beginning in the budget
year.

Continuously updated
throughout a session of
Congress

Annual Report. This report, required by section 5 of the PAYGO Act, includes the
final five- and 10-year PAYGO Scorecards for the recently completed session of
Congress. The estimates in this report determine whether the President must issue a
sequestration order.

14 business days after the
end of a session of
Congress, generally
between mid-December
and mid-January.

100.6

Which budgetary resources are subject to sequestration?

Budgetary resources are subject to sequestration unless they:
(1) Are expressly listed as exempt in section 255 or section 256 of BBEDCA;
(2) Meet the requirements for one of the general categories for exemption provided in
section 255 or section 256 of BBEDCA; or
(3) Are exempt from sequestration pursuant to another provision of law.

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SECTION 100SEQUESTRATION

BBEDCA exempts certain general categories of budgetary resources from sequestration, including:
•

Unobligated balances of budgetary authority carried over from prior fiscal years, except
balances in the defense function.

•

Payments made to individuals pursuant to provisions establishing refundable income tax
credits.

•

Activities resulting from private donations, bequests, or voluntary contributions to the
Government.

•

Activities financed by voluntary payments for goods or services. Generally, these activities
involve a business-like transaction where (1) the Government, acting in a business-like
capacity, sells goods or services to a non-Federal purchaser, (2) the sale takes place at the
discretion of the purchaser, and (3) the spending derived from the sale is directly related to the
provision of goods or services that are offered for sale. This does not include regulatory
activities financed by fees imposed on non-Federal entities.

•

Intragovernmental funds. This exemption applies to budgetary resources financed by
collections from other budgetary accounts. This exemption does not apply to:
a. The paying account;
b. The account receiving a non-expenditure transfer; or
c. Budgetary resources financed by collections of interest paid by the Treasury to other
Federal accounts.

•

Prior legal obligations of the Government in credit liquidating accounts or credit reestimates.

Amounts temporarily reduced by sequestration that are determined to become available in a subsequent
fiscal year without further legislative action pursuant to section 256(k)(6) of BBEDCA are not again subject
to sequestration pursuant to the same authority that required the original reduction. However, such amounts
would be subject to any sequestration issued pursuant to a different law, unless the separate law exempts
them.
BBEDCA provides the President with the option to annually exempt or provide for a lower uniform
percentage reduction in military personnel accounts, subject to congressional notification. This is the only
optional exemption specified in law.
OMB maintains a list of the sequestrable/exempt classification of budget accounts on the Budget Season
Reports page on the MAX Federal Community.
Even if an account, program, or resource is exempted, the portion that funds Federal administrative
expenses is sequestrable pursuant to section 256(h) of BBEDCA. The definition of Federal administrative
expenses in otherwise exempt budgetary resources depends upon the nature of the program. Generally the
object classes in exhibit 100 are used to define Federal administrative expenses subject to sequestration.
However, for certain programs, such as business-like programs whose budgetary resources are exempted
as voluntary payments for goods or services and partially or fully exempt direct-service health care
programs, a more narrow definition of administrative expenses—overhead expenses—applies.
Overhead expenses are defined as the expenses necessary to run a business that are not directly tied to the
production and delivery of goods or services (e.g., central management, rent for office space, human
resources, and sales). In the case of direct-service health care programs overhead would encompass central
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SECTION 100—SEQUESTRATION

administration, but not salaries and other expenses for the direct provision of health care, such as the salaries
of doctors and nurses.
Section 256(h) does not apply to exempted accounts consisting entirely of administrative expenses.
OMB works with agencies to determine the correct definition of Federal administrative expenses for
particular programs.
Under a sequestration of discretionary resources, BBEDCA does not provide an exemption for cap
adjustment funding. In general, appropriations that result in a cap adjustment will not trigger a
sequestration, but once triggered, are subject to it.
100.7

How does OMB use outlays to calculate a sequestration percentage under the PAYGO Act?

The PAYGO Act requires OMB to calculate a sequestration by dividing the required reduction by the
sequestrable base. For a sequestration of mandatory budgetary resources, the sequestrable base is defined
as the sum of estimated outlays in the budget year and in the subsequent fiscal year from sequestrable
mandatory budget year resources in the baseline.
100.8

How does a sequestration of mandatory budgetary resources interact with a discretionary
change in a mandatory program (CHIMP)?

A sequestration that affects mandatory budgetary resources uses the baseline, as required by law, to
determine the sequestrable base for an account. The mandatory baseline generally reflects current law and
therefore includes the effects of any previously-enacted CHIMPs, which are returned to the mandatory side
of the budget after enactment. The baseline does not include the effects of any CHIMPs proposed or
anticipated to be enacted in future appropriations acts.
EXECUTION GUIDANCE
100.9

When should I begin to execute a sequestration?

If the sequestration order is issued during the fiscal year in which the sequestration is to occur, the
sequestration should begin to be executed as soon as practicable after the President issues the sequestration
order. If the sequestration order is issued before the start of the affected fiscal year, the sequestration should
be executed beginning on the first day of the affected fiscal year.
100.10 What is my sequestration amount?
Although the reduction amounts contained in a sequestration report are rounded to the nearest million,
agencies should calculate the specific dollar reduction required. To do this, multiply the dollar amount of
the sequestrable budgetary resources in each budget account listed in the report by the sequestration
percentage and round the result to the nearest dollar.
If an account has sequestrable budgetary resources that do not appear in the report because they do not
round to a million dollars, a sequestration is still required, and the calculation is the same. If a budgetary
resource is sequestrable and is estimated in the baseline to be zero, but the actual budgetary resource is
greater than zero, it must be sequestered.

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SECTION 100SEQUESTRATION

100.11 When can the sequestration amount differ from the amount in a sequestration report?
The two most frequent reasons the sequestration amount differs from the amounts in a report occur when
budgetary resources in the baseline change from estimates to actuals and when errors occur in the baseline.
Changes from estimates to actual budget authority. There are certain programs where the amount of
the sequestrable budgetary resource depends on factors that can only be estimated at the time a sequestration
report is prepared, for example when the amount of sequestrable budget authority is determined by the
amount of receipts collected in the same fiscal year or derived by a benefit formula that determines the
number of eligible beneficiaries. In cases such as these, where the actual amount of the sequestrable
budgetary resource can vary from the baseline estimate used to prepare the sequestration report due to the
nature of the program, OMB may direct agencies to achieve the reduction by multiplying the sequestration
percentage by the actual amount of sequestrable budgetary resources, as opposed to multiplying by the
estimate of budgetary resources reflected in the report.
Apportionments with budgetary resources subject to this requirement should have an OMB-approved
footnote making this method of achieving the reduction explicit.
Questions on the application of this requirement to specific accounts should be directed to your OMB
representative.
Changes due to errors in the baseline. Sequestrable budgetary resources are required to take a reduction,
even if the baseline used to determine the reduction was in error due to miscalculation or a recording error.
If you have an error in the baseline that results in a change from the amount issued in a sequestration report,
consult with your OMB representative to determine if a footnote on your apportionment is needed.
100.12 What if a continuing resolution (CR) is in effect when a sequestration is required?
Discretionary resources: If there is a CR in effect for part of a fiscal year for any budget account, then
the sequestration percentage shall be calculated assuming that the enacted level of sequestrable budgetary
resources is the annualized amount otherwise available by law in that account under that part-year
appropriation. When a full-year appropriation for that account is subsequently enacted, the dollar
sequestration calculated at the time of the order will still apply to the account.
Where there are differences between account structures in the CR and the full-year appropriation act that
are clearly reflected in the act or in accompanying report language, the reduction amount is adjusted to
reflect the budget account structure in the full-year appropriations act. As a general principle, for those
accounts that have a different budget account structure in the full-year act, sequestration must be applied
so that the total sequestration amount applied to the combination of accounts containing the account
structure changes is equal to the total sequestration amount for the combination of comparable accounts in
the sequestration report.
Mandatory resources: If a sequestration of mandatory resources is ordered while a CR is in effect, the
annualized effect of the CR will be considered when determining the baseline for affected mandatory
resources.
100.13 Can I choose which program, project, or activity (PPA) to reduce?
No. Within a PPA, you have discretion on how to achieve the required reduction. However, the
sequestrable budgetary resources for all PPAs within a budget account must be reduced by the sequestration
percentage that applies to those resources pursuant to section 256(k)(2) of BBEDCA. Cap adjustment
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SECTION 100—SEQUESTRATION

funding is generally not considered a separate PPA unless the funding is otherwise delineated in the
appropriations act or accompanying report for the relevant fiscal year covering an account.
If a single budget account is subject to more than one sequestration percentage (e.g., it has both defense and
non-defense function budgetary resources), this rule applies within those resources subject to the same
sequestration percentage (e.g., the sequestrable non-defense function resources must be reduced by the
same percentage in each PPA).
Sequestration has no effect on existing reprogramming and transfer authorities. Agencies may take into
account the availability of reprogramming and transfer authority in determining how best to implement a
program after sequestration.
100.14 What happens to sequestered budgetary resources?
Generally, budgetary resources sequestered from an account are permanently cancelled, meaning they
revert to the General Fund of the Treasury.
However, section 256(k)(6) of BBEDCA provides an exception for budgetary resources sequestered in
revolving, trust, and special fund accounts, and spending authority from offsetting collections sequestered
in appropriations accounts. These funds are temporarily reduced, meaning that the money is not returned
to the General Fund, but instead remains as an unavailable balance in the account where the funding was
originally deposited.
Resources that have been temporarily reduced are not available for obligation during the fiscal year in
which they are sequestered, but remain in the fund or account and may be available in subsequent years
only to the extent provided in appropriations or authorizing language.
Resources that have been temporarily reduced will not be available in the subsequent year simply because
funding is appropriated on a no-year ('available until expended') or multi-year basis. Once an amount
provided in a given fiscal year has been reduced, an extended period of availability for funds appropriated
in that year does not make those funds available in the following year. Instead, there must be statutory
language that makes the unavailable funding in the account available in a subsequent year, such as an
appropriation of all funding in the account (since sequestered funding from a prior year would constitute
funding in the account, it would be made available by such an appropriation).
Resources that have been temporarily reduced will also not be available in a subsequent year to the extent
statutory language states that only funds from a specific fiscal year are appropriated (assuming that the
sequestered funds were not provided in that fiscal year).
OMB, in conjunction with agencies, determines which resources become available in a subsequent fiscal
year.
100.15 How do I show the effects of sequestration in my budgetary reporting?
Line numbers used to capture the effects of sequestration in an apportionment, the report on Budget
Execution and Budgetary Resources (SF 133), and the budget Program and Financing schedule (schedule
P) are shown in Appendix F.
Apportionments: Each line relating to sequestration should use "SEQ" in the line split column. See
section 120.19 for more details on line splits and exhibit 120T for an example of how to report
sequestration amounts in an apportionment.
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SECTION 100SEQUESTRATION

Budget execution in SF 133s: Exhibit 130L shows an example of how accounts that report the availability
of temporarily reduced amounts record their reductions in one year and then record the availability of
previously unavailable budgetary resources in the subsequent year.
MAX A-11 Data Entry: Agencies will receive additional guidance on entering the sequestration amount in
the current year (CY), budget year (BY), and in the outyears for the ongoing Joint Committee sequestration.
Note that temporarily reduced amounts are not available for obligation, and should not be entered on line
1000, unobligated balance brought forward, October 1, in the subsequent year.
For accounts that show the availability in the CY or BY of budgetary resources sequestered in the previous
year, record the available budgetary resource on a specific budget enforcement subcategory, "Mandatory,
Sequestration Pop-Up, Authorizing Committee."
See section 81.2 for more information on budget enforcement categories in MAX A-11 DE.
100.16 What happens if enacted legislation affects an account or program with sequestrable
budgetary resources after a sequestration order and report are issued?
A sequestration reduction applies to budgetary resources provided by laws enacted as of the date the
sequestration order is calculated, or for certain expiring programs, resources extended in the baseline
according to the baseline rules set forth in section 257 of BBEDCA. Additional budgetary resources above
the baseline amount provided in laws enacted between the date on which the sequestration order is
calculated and the end of the fiscal year for which it is in effect do not change the sequestrable base for an
account during that fiscal year. These additional budgetary resources are not subject to sequestration in
that fiscal year. Additional budgetary resources can be provided through the extension of an expiring
program that was not extended in the baseline pursuant to section 257 of BBEDCA, through the creation
of a new program, or through increases in budgetary resources for an existing program. Newly provided
budgetary resources will be subject to sequestration in subsequent years unless specifically exempt.
Likewise, reductions in budgetary resources provided in laws enacted after the date of the order (e.g.,
reductions to mandatory budgetary resources in subsequent appropriations acts, or CHIMPs) do not reduce
the amount of the sequestration reduction required by the order.
However, if the effect of new legislation is to alter the method of calculating a program already included in
the baseline, the sequestration percentage continues to apply to the sequestrable portion of the program,
adjusted for the new legislation. Generally, this guidance applies when the program achieves the required
sequestration reduction by multiplying the sequestration percentage by the actual amount of sequestrable
budgetary resources rather than by using the reduction amount in the report issued for the fiscal year (see
section 100.10).
If you believe legislation has changed the amount of budgetary resources subject to sequestration in a fiscal
year for which sequestration is ordered, contact your OMB representative.
100.17 Do I need to record decisions made about how my agency implemented sequestration?
Yes. Your agency should record how sequestration is implemented in order to maintain consistency from
year to year, to inform your efforts to plan for sequestration in future years, to build institutional knowledge,
and to provide adequate documentation in the event of an audit.

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100.18 Does sequestration have an effect on my program's ability to collect fees?
Sequestration applies to budgetary resources, which includes spending authority derived from fee
collections. Generally, sequestration does not affect a program's ability to collect fees. For questions about
how sequestration may interact with the authority to collect a specific fee, contact your OMB representative.
100.19 What do I do if I incorrectly recorded a sequestration reduction?
If you have discovered an error in the budgetary reporting for the current fiscal year, you will be required
to record the correction in the current fiscal year as a current year transaction (e.g., appropriation
permanently reduced). If you have discovered an error in the budgetary reporting for a previous fiscal year,
you will be required to record the correction (e.g., adjustment to unobligated balance brought forward, Oct.
1) in the current fiscal year as an adjustment to the data for the previous fiscal year, even though the action
taken to correct the data occurs in the current year. See Appendix F for more information on how to resolve
an error in budgetary reporting.
Failure to properly record a reduction in budgetary resources may result in a violation of the Antideficiency
Act (ADA). See section 145 for more information on ADA violations.
100.20 Which sequestration percentage applies if my collections are recorded in one fiscal year but
obligated in a different fiscal year?
Apply the sequestration percentage specified in the sequestration report for the fiscal year in which the
sequestrable budgetary resource is recorded.
100.21 How does a sequestration reduction differ from an across-the-board reduction (ATB) in an
appropriations act?
ATBs historically occur in appropriations acts, while sequestration occurs pursuant to BBEDCA or the
PAYGO Act. In addition, ATBs historically affect discretionary budgetary resources, while sequestration
can affect both discretionary and mandatory budgetary resources. Generally, the reductions are applied
differently in the following cases:
If the Budget Authority /
Budgetary Resource…

Under an ATB reduction*,
amounts are…

Under a sequestration reduction,
amounts are…

Is derived from the General Fund
and resides in a special fund or in a
non-trust revolving fund

Permanently reduced

Temporarily reduced

Is derived by non-expenditure
transfer

Taken pre-transfer

Generally taken post-transfer in the
receiving account

Is derived from offsetting
collections

Taken against the net BA

Taken against the gross BA, after
mandated non-expenditure transfers

Is borrowing authority or contract
authority

Permanently reduced

Temporarily reduced, if it meets the
criteria in section 256(k)(6) of
BBEDCA

Is unobligated balances

Not reduced

Reduced only in the defense
function (050)

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SECTION 100SEQUESTRATION

If the Budget Authority /
Budgetary Resource…
Is funding that will result in a cap
adjustment pursuant to section
251(b)(2) of BBEDCA

Under an ATB reduction*,
amounts are…
Not reduced

Under a sequestration reduction,
amounts are…
Reduced

*This guidance does not apply to ATB reductions in short-term CRs.

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SEQUESTRATION

EXHIBIT 100

OBJECT CLASSES USED TO DEFINE FEDERAL ADMINISTRATIVE EXPENSES UNDER SEQUESTRATION
Note that administrative expenses in budgetary resources exempted under the voluntary payments provision
use a different definition. (See section 100.5 for more information.)
3-digit object
class codes

Standard Titles
Personnel compensation and benefits

x111

Full-time permanent

x113

Other than full-time permanent

x115

Other personnel compensation

x116

Military personnel — basic allowance for housing

x117

Military personnel

x118

Special personal services payments

x121

Civilian personnel benefits

x122

Military personnel benefits
Contractual services and supplies

x210

Travel and transportation of persons

x220

Transportation of things
Rent, communications, and utilities

x231

Rental payments to GSA

x232

Rental payments to others

x233

Communications, utilities, and miscellaneous charges

x240

Printing and reproduction
Other contractual services

x251

Advisory and assistance services

x252

Other services from non-Federal sources

x253

Other goods and services from Federal sources

x254

Operation and maintenance of facilities

x257

Operation and maintenance of equipment

x260

Supplies and materials
Acquisition of assets

x310

OMB Circular No. A–11 (2020)

Equipment

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CIRCULAR NO. A–11
PART 3
SELECTED ACTIONS FOLLOWING
TRANSMITTAL OF THE BUDGET

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

SECTION 110—SUPPLEMENTALS AND AMENDMENTS

SECTION 110—SUPPLEMENTALS AND AMENDMENTS

Table of Contents
110.1
110.2
110.3

How does the President propose changes in the Budget in between his annual
transmittals of the Budget?
What are supplementals and amendments?
What do I need to send to OMB?

Ex–110A
Ex–110B

Supplemental requests—appropriations language examples
Budget amendments—appropriations language examples

110.1

How does the President propose changes in the Budget in between his annual transmittals of
the Budget?

After the President's Budget has been transmitted to the Congress, the President proposes changes in the
Budget by transmitting appropriations requests that either propose changes to enacted appropriations for
the current year (supplemental) or revise the request for the budget year (amendment), including proposed
appropriations language for legislative initiatives (e.g., items included in the Budget as legislative
proposals).
All Executive Branch proposed revisions to the Budget must conform to the policies of the President. The
requests may be for additional amounts or proposed changes in appropriations language that do not affect
amounts previously requested, such as technical corrections or changes in a limitation on the use of trust
funds. These requests may be either supplementals or amendments, depending upon when they are
transmitted (see section 110.2).
You should make every effort to postpone actions that require supplemental appropriations. However,
submit proposals that decrease or eliminate amounts whenever such changes are warranted. When
requesting supplementals and amendments that increase the amounts contained in the Budget, provide
proposals for reductions elsewhere in the agency.
OMB will only consider requests for supplementals and amendments when:



Existing law requires payments within the fiscal year (e.g., pensions and entitlements);



An unforeseen emergency situation occurs (e.g., natural disaster requiring expenditures for the
preservation of life or property);



New legislation enacted after the submission of the annual Budget requires additional funds within
the fiscal year;



Increased workload is uncontrollable except by statutory change; or



Liability accrues under the law and it is in the Government's interest to liquidate the liability as soon
as possible (e.g., claims on which interest is payable).

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SECTION 110—SUPPLEMENTALS AND AMENDMENTS

It generally takes a minimum of three weeks for OMB and the White House to consider agency proposals
for supplementals or amendments that are not transmitted in the annual Budget request. Allow for this
timing when making requests.
See section 79.3 for instructions on identifying supplementals and amendments that will be transmitted with
the Budget request. If the Congress has not completed action on your appropriations bill for the current
year before the President transmits his request for the budget year, OMB will issue guidance on the
presentation of any amendments to the President's current year request.
110.2

What are supplementals and amendments?

Supplementals are appropriation requests that are transmitted after enactment of an annual appropriations
bill or that are in the public interest. They may be transmitted prior to, with, or subsequent to transmittal
of the succeeding annual Budget request. Supplemental requests that are known at the time the Budget is
prepared are normally transmitted to the Congress with the Budget, rather than later as separate transmittals.
However, each case will be decided separately. OMB representatives will inform you which supplementals
will be transmitted with the Budget so you can submit the necessary information. These supplementals
may be:




Requesting additional amounts not previously anticipated; or
Requesting changes in appropriations language that do not affect amounts previously appropriated.

Amendments are proposed actions that revise the President's Budget request and are transmitted prior to
completion of action on the budget request by the Appropriations Committees of both Houses of the
Congress. This includes appropriations language for activities authorized since transmittal of the
President's Budget that were included in the Budget as a legislative proposal.
The most common Budget amendments are technical corrections to fix errors in the appropriations language
included in the Budget Appendix. Since OMB must submit amendments to the Congress prior to enactment
of new appropriations bills, at some point after transmitting the Budget to the Congress, OMB will initiate
a separate exercise asking agencies to identify any needed technical corrections to the Budget. This effort
is generally known as the Budget Corrections process and is mainly managed using the EC20xx Corrections
and EA20xx Language Corrections exercises in MAX A-11 DE. OMB may use your inputs to author a
technical corrections amendment package in the format found in exhibit 110B.
The EC20xx Corrections and EA20xx Language Corrections exercises are also used to correct errors in
OMB’s budget database. Corrected budget data does not result in a Budget amendment, but is eventually
used as a start in developing the MS20xx Mid-Session exercise. Your OMB representative will contact
you at the time of the EC20xx Corrections and EA20xx Language Corrections exercises and provide
additional information.
The transmittal of Budget amendments to reflect new policy (i.e., not technical corrections) occurs
infrequently. Please contact your OMB representative directly to communicate the need for such an
amendment.
110.3

What do I need to send to OMB?

You need to submit the materials below. Also, you should be prepared to revise the material, as appropriate,
to reflect Presidential decisions.

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SECTION 110—SUPPLEMENTALS AND AMENDMENTS

(a)

Appropriations language

OMB addresses supplemental requests for unforeseen and urgent requirements. See section 95.5 through
95.10 for a more detailed explanation of appropriations language requirements including how to develop
language for emergencies, Overseas Contingency Operations/Global War on Terrorism (OCO), and disaster
funding pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.
(1) Supplementals. Utilize exhibit 110A to develop language for supplemental requests.
(2) Amendments. Prepare language for budget amendments in the format of exhibit 110B. Use the
language proposed for the budget year in the President's Budget, not the current year appropriation as the
base (i.e., make changes to the budget year proposed language).
(3) Contingent funding previously appropriated. For releases of previously appropriated funding made
contingent on the President taking additional action, agencies should contact their OMB representative.
(b)

Justification

Prepare a justification in accordance with applicable requirements of section 51. It should also include:

(c)



The reason why additional funds are required in the fiscal year requested, identifying specifically
which of the circumstances described in section 110.1 applies;



An explanation of proposed language provisions, if necessary; and



Pertinent data concerning the effect, if any, on Federal civilian employment.



For supplemental requests only, include the following:



The date when requested funds are needed for obligation;



A statement of actual and estimated obligations for the year, prepared on a quarterly basis; and



A statement of actual obligations by month, for the previous three months.

Explanation of request

Provide a short explanation, including the effect of the request on outlays. This explanation should be
suitable for transmittal to the Congress as part of the President's proposal. If appropriate, the explanation
may be a synopsis of the major points that appear in the justification.
If your request includes amounts for emergencies or for OCO, then the explanation should include the
following Presidential designation, modified as appropriate, in order to allow for the release of the funds
that are requested to only be made available pursuant to such a Presidential designation:
Provided, That such amount is designated by the Congress [as an emergency requirement] [for
Overseas Contingency Operations/Global War on Terrorism] pursuant to section 251(b)(2)(A) of the
Balanced Budget and Emergency Deficit Control Act of 1984, as amended: Provided further, That
such amount shall be available only if the President designates such amount [as an emergency
requirement] [for Overseas Contingency Operations/Global War on Terrorism] pursuant to section
251(b)(2)(A)(ii).]

OMB Circular No. A–11 (2020)

Page 3 of Section 110

SECTION 110—SUPPLEMENTALS AND AMENDMENTS

(d)

Letter from agency head

Provide a letter from the head of the agency that includes a statement concerning the validity of obligations,
as required by 31 U.S.C. 1108.

Page 4 of Section 110

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SUPPLEMENTALS AND AMENDMENTS

EXHIBIT 110A

Supplemental Requests
Appropriations Language Examples

DEPARTMENT OF GOVERNMENT
NATIONAL TECHNOLOGY FOUNDATION
International Geophysical Year

Headings will be identical
with those used in the
current year appropriations
act.

For an additional amount for "International Geophysical
Year", $28,000,000, to remain available until expended.

Additional amount for same
purpose, subject to conditions set
forth in original appropriation.

[Explanation, including the effect on outlays.]

NATIONAL MEDIATION COMMISSION
Salaries and Expenses

Additional amount for same
purpose, but with an
additional proviso not
included in original
appropriation text.

For an additional amount for "Salaries and Expenses",
$3,000,000, to be derived by transfer from "Arbitration and
emergency boards," fiscal year 20xx.
[Explanation, including the effect on outlays.]

FEDERAL TRADE ADMINISTRATION
Salaries and Expenses

In addition to the amount made available under this heading in the
Independent Agencies Appropriations Act, 20xx, for expenses of travel,
$2,000,000 shall be available in that appropriation for such expenses.

No additional
amount but
conditions set
forth
in original
appropriation
text are altered.

[Explanation, including the effect on outlays.]
New appropriation
item.
For new appropriation
items the account title
is underscored.

LINCOLN SESQUICENTENNIAL COMMISSION
Salaries and Expenses

For expenses necessary to carry out the Act of August 5, 20xx, as amended
(97 Stat. 366 and 69 Stat. 589), $759,000.
[Explanation, including the effect on outlays.]

All language is underscored.

OMB Circular No. A–11 (2020)

Page 5 of Section 110

EXHIBIT 110B

SUPPLEMENTALS AND AMENDMENTS

Budget Amendments
Appropriations Language Examples
Agency:

DEPARTMENT OF GOVERNMENT

Bureau:

NATURAL RESOURCES CONSERVATION AGENCY

Heading:

River Basin Salinity Control Program

FY BY
Appendix Page:

187

FY BY
Pending Request:

$2,681,000

[See Note 2]

Proposed Amendment:

-$2,681,000

[See Note 3]

Revised Request:

---

Deletion of entire
appropriations
request.

(Delete the appropriations language under the above heading.)
[Explanation, including the effect on outlays]

Agency:

DEPARTMENT OF GOVERNMENT

Bureau:

AGRICULTURE RESEARCH SERVICE

Heading:

Salaries and Expenses

FY BY
Appendix Page:

23

[House Document 114-XX,
[See Note 1]
Page]
FY BY
Pending Request:
Proposed Amendment:

[30]

[See Note 1]

$42,915,000

[See Note 2]

Only total request
amended.

$7,057,000

Revised Request:

$49,972,000

[See Note 4]

[Explanation, including the effect on outlays]

Agency:

DEPARTMENT OF GOVERNMENT

Bureau:

FARM SERVICE AGENCY

Heading:

Salaries and Expenses

FY BY
Appendix Page:
FY BY
Pending Request:
Proposed Amendment:
Revised Request:

[See Note 1]

Change to total amount
requested and other
conditions.

142
$795,098,000

[See Note 2]

$91,292,000

[See Note 3]

$886,390,000

[See Note 4]

(In the appropriations language under the above heading, delete "$796,752,000" and substitute
$888,044,000; delete "$795,098,000" and substitute $886,390,000; and delete the entire second
proviso beginning with ": Provided further, That beginning the fiscal year 20xx".)
[See Note 5]
[Explanation, including the effect on outlays]

Page 6 of Section 110

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SUPPLEMENTALS AND AMENDMENTS

EXHIBIT 110B—CONTINUED

Budget Amendments
Appropriations Language Examples--Continued

Agency:

DEPARTMENT OF GOVERNMENT

Heading:

GENERAL PROVISION

FY BY
Appendix Page:

[See Note 1]

Appropriations
language change to a
general provision with
no related dollar
amount.

708

FY BY
Pending Request:

---

Proposed Amendment:

Language

Revised Request:

---

(In the appropriations language under the above heading, insert and Hawaii immediately
following "forty-eight contiguous States".)
[See Note 5]
[Explanation, including the effect on outlays]

Headings will be
identical with the
titles proposed in the
President's Budget.

Agency:

DEPARTMENT OF GOVERNMENT

Bureau:

RURAL HOUSING ADMINISTRATION

Heading:

Community Grants

FY BY
Appendix Page:

[See Note 1]

New appropriation item.
(If the account appears in
the BY Budget Appendix
but includes no language
request, the heading will
not be underscored.)

211

FY BY
Pending Request:

---

Proposed Amendment:

$10,000,000

Revised Request:

$10,000,000

[See Note 4]

(Insert the above heading and the appropriations language that follows immediately after the material
under the heading "Rural Housing Grant":)
For grants for essential community facilities in rural areas pursuant to section 763 of the Federal
Agriculture Improvement and Reform Act of 1996 (Public Law 104-127), $10,000,000.
[See Note 5]
[Explanation, including the effect on outlays]

OMB Circular No. A–11 (2020)

Page 7 of Section 110

EXHIBIT 110B – CONTINUED

SUPPLEMENTALS AND AMENDMENTS

Budget Amendments
Appropriations Language Examples--Continued
Headings will be
identical with the
titles proposed in the
President's Budget.

Agency:

DEPARTMENT OF GOVERNMENT

Bureau:

DEPARTMENTAL MANAGEMENT AND OPERATIONS

Heading:

Analysis and Operations

FY BY
Appendix Page:

[See Note 1]

517

FY BY
Pending Request:

$265,719,000

Proposed Amendment:

Language

Revised Request:

$265,719,000

[See Note 2]

Appropriations
language- only change to
an account, no change to
the amount requested.

[See Note 4]

(In the appropriations language under the above heading, add the following new language
immediately after the second semi-colon and just before the phrase "and of which":)
[See Note 5]

[Explanation, including the effect on outlays]

Note 1: For revisions to previously transmitted amendments, this line will be entitled
"House Doc. 11x-xx Page" or "Senate Doc. 11x-xx Page," referencing the page number
in the bill, as applicable. This treatment is shown the second example in Exhibit 110B.
Note 2: Amounts in this line should represent the estimates now pending congressional action.
Do not include amounts that were included in the President's Budget as legislative proposals.
Note 3: Reductions in the estimates should be identified by a minus sign.
Note 4: Amounts in all lines should be shown in exact dollars.
Note 5: Language in the President's Budget proposed for the budget year will be the basis for the
appropriations language, not the current year appropriation.

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS TO RESCIND OR CANCEL
FUNDS

Table of Contents

112.10
112.11

Before the President transmits a special message
What do I need to know about rescission proposals and deferrals (impoundments)?
What is the difference between an impoundment and a cancellation proposed by the
President?
When are funds deferred or proposed by the President for rescission withheld from
obligation?
What materials are sent to the Congress?
When do I need to submit material to OMB?
What materials do I submit for inclusion in a special message for a rescission proposal?
What materials do I submit for inclusion in a special message for a deferral?
What narrative information do I need to include with rescission or deferral reports?
What am I required to do when a previously reported deferral or rescission proposal
changes?
What information is required for the supplementary report?
What are the responsibilities of OMB in preparing special messages?

112.12
112.13
112.14
112.15
112.16

After the President transmits a special message
What should I do to help OMB prepare cumulative reports?
What are my responsibilities after a deferral is reported to the Congress?
What apportionment action is required when a rescission is enacted?
What apportionment action is required when a rescission is not enacted?
What apportionment action is required when a deferral is disapproved?

112.1
112.2
112.3
112.4
112.5
112.6
112.7
112.8
112.9

112.17

Limitations on trust and special funds
How do I treat proposals to rescind budget authority that is also subject to a limitation
in a trust or revolving funds?

112.19

Preparing a rescission, deferral, or a supplementary report
What information is included on the different lines of the rescission, deferral, and
supplementary reports?
How do I reflect the deferral or the proposed rescission on the apportionment?

Ex–112A
Ex–112B
Ex–112C
Ex–112D

Rescission Report–Sample Rescission Proposal
Apportionment Request for Rescission Proposal Illustrated in Exhibit 112A
Deferral Report
Apportionment Request for Deferral Proposal Illustrated in Exhibit 112C

112.18

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

112.1

What do I need to know about rescission proposals and deferrals (impoundments)?

Title X of the Congressional Budget and Impoundment Control Act of 1974 (Public Law 93–344), as
amended, requires the President to transmit a special message to the Congress whenever a permanent
rescission of budgetary resources is proposed. It also requires that special messages be transmitted to the
Congress when funds are withheld temporarily from obligation (i.e., deferred).
The President transmits supplementary messages to the Congress when information contained in a special
message transmitted previously is revised. This section provides instructions on agency reporting
procedures and required submissions to OMB.
The instructions provided in this section apply only to rescission proposals and deferrals.
112.2



What is the difference between an impoundment and a cancellation proposed by the
President?
Impoundment means any Executive action or inaction that withholds or precludes the obligation or
expenditure of budget authority. In contrast, a cancellation proposal is a proposal by the President
to reduce budgetary resources that are not subject to the requirements of Title X of the Congressional
Budget and Impoundment Control Act of 1974. Importantly, amounts proposed for cancellation are
not to be withheld from obligation. Such amounts are subject to the normal apportionment
instructions (see section 120).

There are two types of impoundments:



Rescission means enacted legislation that reduces budget authority (as defined in section 20.3)
previously provided by law, prior to the time when the authority would otherwise expire. See
section 112.18 for detailed instructions on rescission proposals by the President.



Deferral means any Executive action or inaction that temporarily withholds or effectively precludes
the obligation or expenditure of budgetary resources with the intent of using the funds before they
expire. Deferrals are permitted only to provide for contingencies, to achieve savings made possible
by or through changes in requirements or greater efficiency of operations, or as specially provided
by law. Deferrals are generally effected through the apportionment process. See section 112.4 for
instructions on reports to the Congress.



Rescission proposals and deferrals are subject to the requirements of Title X of the Congressional
Budget and Impoundment Control Act of 1974, which require the President to transmit a special
message to the Congress (see section 20.4(i)).

112.3

When are funds deferred or proposed by the President for rescission withheld from
obligation?

Rescissions. Generally, amounts proposed for rescission will be withheld starting immediately after the
President submits the Special Message to the Congress. The withholding continues during the time
proposals are being considered by the Congress. This will be accomplished through apportionment action.
For amounts withheld through the apportionment process, see section 112.19 for instructions on completing
the apportionment and SF 133 reports for enacted and proposed rescissions. (For timing of apportionment
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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

actions, see sections 120.23, 120.24, 120.40, 112.14, and 112.15.)
Deferrals. OMB may approve apportionments that reflect available budgetary resources temporarily
withheld from obligation through the apportionment process. OMB may take such deferral action on its
own initiative or at the request of an agency. Do not defer funds without prior approval of OMB.
112.4

What materials are sent to the Congress?

Title X of the Congressional Budget and Impoundment Control Act of 1974 requires the President to
transmit the following materials to the Congress:



Special messages;



Supplementary messages, whenever any information contained in a previous special message is
revised; and



Cumulative reports listing the status, as of the first day of the month, of all deferrals and rescission
proposals previously included in special messages. The cumulative reports are to be transmitted to
the Congress by the 10th day of each month.

Instructions on reporting procedures are provided in section 112.18.
112.5

When do I need to submit material to OMB?

For deferrals and proposed rescissions withheld through the apportionment process:



Submit the required materials when the corresponding apportionment requests are made to OMB;
or



If OMB suggests changes in or initiates rescission proposals or deferrals, furnish requested materials
expeditiously on a time schedule determined by OMB.

Submit a supplementary report to OMB, including a revised rescission proposal report and proposed
rescission language, or deferral report, as appropriate, whenever you submit an apportionment request
changing the amount of the rescission proposal or increasing the amount of the deferral, or making any
substantial changes to information contained in a previous report.
OMB will report reductions in amounts deferred in cumulative reports based on approved apportionments.
Contact OMB no later than the first day of the following month to report the release of all or portions of
agency deferrals.
112.6

What materials do I submit for inclusion in a special message for a rescission proposal?

Submit the following materials to OMB for each rescission proposal:



Information required by OMB to create a rescission report for each proposal (see exhibit 112A for
an example of a rescission proposal);



Proposed rescission appropriations language (see exhibit 112A); and

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
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

An apportionment request that reflects the amount withheld pending rescission on line 6180 of the
apportionment (see exhibit 112B).

For proposed rescissions that are transmitted on the same day (or shortly thereafter) as the Budget, verify
that amounts on the rescission report agree with the amounts printed in the Budget Appendix. If accounts
with amounts proposed for rescission are combined (or merged) with other accounts in the Appendix, the
budgetary resources on the rescission report will agree with the combined (or merged) account in the
Appendix, even if some of the combined accounts have no proposed rescission. Express all amounts in
dollars (per the latest apportionment).
112.7

What materials do I submit for inclusion in a special message for a deferral?

Submit the following materials to OMB for each deferral:



Information required by OMB to create a deferral report (see exhibit 112C for an example of a
deferral); and



An apportionment request that reflects the amount deferred on line 6181. When a deferral is enacted,
include the amount, as a negative on line 1134.

For deferrals that are transmitted on the same day (or shortly thereafter) as the Budget, verify that amounts
on the deferral report agree with the amounts printed in the Appendix. If accounts with amounts deferred
are combined (or merged) with other accounts in the Appendix, the budgetary resources on the deferral
report will agree with the combined (or merged) account in the Appendix, even if some of the combined
accounts have no deferral. Express all amounts in dollars.
(For information on materials required for supplementary messages, see section 112.10.)
112.8

What narrative information do I need to include with rescission or deferral reports?

In accordance with sections 1012(a) and 1013(a) of the Congressional Budget and Impoundment Control
Act of 1974, include information in the rescission or deferral reports specifying:



The amount proposed for rescission or deferral;



The affected account and specific project or governmental functions involved;



The reasons why the amount should be rescinded or deferred;



The estimated fiscal, economic, and budgetary effects of the rescission proposal or deferral;



The effect of the rescission proposal or deferral on the objects, purposes, and programs for which
the amount was provided, to the maximum extent practicable; and



Any other relevant facts, circumstances, and considerations.

Also specify in the deferral report the period of time the budget authority is to be deferred and any legal
authority invoked to justify the deferral.

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

The information you provide and that is incorporated into special messages constitutes formal notification
to the Congress of rescission proposals and deferrals. As such, rescission and deferral reports that you
prepare should set forth a brief description of the program; a justification that presents the reasons for the
rescission proposal or deferral in a logical, clear, and concise fashion; a persuasive argument in support of
each rescission proposal or deferral; and any other relevant information. Provide information to OMB that
specifically addresses the estimated program and outlay effects.
For instructions on preparation of rescission and deferral reports, see section 112.18.
112.9

What am I required to do when a previously reported deferral or rescission proposal
changes?

You are required to prepare a supplementary report whenever the purpose of the rescission proposal or
deferral has changed. Alternatively, OMB may determine that a new rescission or deferral report is
required instead of a supplementary report. In addition, you are required to prepare a supplementary report
when the purpose of the rescission proposal or deferral has not changed, but:



The amount of the proposed rescission changes;



The amount of the deferral increases; or



Other substantial changes are made to the previous report.

Do not prepare a supplementary report when the amount of a deferral decreases. OMB reports reductions
in deferrals to the Congress in monthly cumulative reports based on approved apportionments. When all
or portions of agency deferrals are released, contact your OMB representative no later than the first day of
the following month so that OMB can report these deferrals in the cumulative reports.
112.10 What information is required for the supplementary report?
The supplementary report should specify:



The amount of the initial proposed rescission or deferral reported in a special message or, when
revised reports have been made previously, the amount of the latest revision;



The amount currently being deferred or proposed for rescission;



The amount of the increase in the deferral or change in proposed rescission; and



The reason for the change.

Whenever you revise information on a rescission proposal or deferral previously included in a special
message, submit:



A supplementary report explaining the change;



The corresponding revised rescission or deferral report;



In the case of rescissions, revised proposed rescission language; and



In some cases, an apportionment request.

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

(NOTE: Insert an asterisk (*) before revisions to information (e.g., amounts withheld or explanations)
contained in rescission or deferral reports. Footnote the report "*Revised from previous report.")
The supplementary report, the revised rescission or deferral report, and revised rescission language will be
included in a special message from the President to the Congress.
112.11 What are the responsibilities of OMB in preparing special messages?
OMB will compile and transmit the special and supplementary messages to the Congress and to the
Comptroller General. After the special and supplementary messages are transmitted to the Congress and
the Government Accountability Office (GAO), they are printed as House and Senate documents and in the
Federal Register.
112.12 What should I do to help OMB prepare cumulative reports?
Notify OMB on the first day of each month when all or portions of agency deferrals are released. After the
cumulative reports are transmitted to the Congress and GAO, they are printed as House and Senate
documents and in the Federal Register.
112.13 What are my responsibilities after a deferral is reported to the Congress?
Review all deferrals periodically so that amounts deferred for only part of the year may be released in time
to be used prudently before the year ends.
112.14 What apportionment action is required when a rescission is enacted?
If a Presidential rescission proposal is enacted into law, a new apportionment action is required. Adjust the
apportionment to reflect the enacted rescission in the budgetary resources section (see section 13 of
Appendix F for the appropriate line numbers) and remove the amount withheld pending rescission on line
6180. Submit the apportionment requests to OMB promptly upon completion of the congressional action.
You should follow congressional action on proposed rescissions affecting your programs or activities to
ensure accurate and timely apportionment action.
112.15 What apportionment action is required when a rescission is not enacted?
Funds withheld pending rescission must be released following expiration of the prescribed 45 days of
continuous session if a Presidential rescission proposal is not enacted into law.
When funds must be released because of congressional inaction on proposed rescissions, and the
apportionment does not include a footnote automatically reapportioning the withheld funds, submit
apportionment requests reflecting the release of the affected amounts to OMB before the end of the
prescribed 45 days, as determined by OMB. If the Congress is in session, the 45–day period begins the
first day after the Congress receives a special message. If the Congress is not in session at the time of the
transmittal of a special message, the 45–day period begins the first day the Congress convenes. If the
second session of a Congress adjourns sine die before the expiration of the 45 days, the special message is
considered retransmitted on the first day of the succeeding Congress and the 45–day period begins the
following day. If either House recesses during a session for more than three days to a day certain, the
number of days in recess is excluded from the counting period. OMB, in consultation with GAO, will
determine the day for the release of each proposed rescission and will notify agencies when funds should
be released.
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112.16 What apportionment action is required when a deferral is disapproved?
When legislation is enacted to disapprove an Executive deferral, you must take prompt action to ensure the
release of the affected amounts. If funds have been deferred through the apportionment process, submit an
apportionment request to OMB, reflecting release of amounts previously deferred not later than the day
following enactment of the legislation.
112.17 How do I treat proposals to rescind budget authority that is also subject to a limitation in a
trust or revolving funds?
A Presidential rescission proposal under Title X of the Congressional Budget and Impoundment Control
Act of 1974 is a proposal to rescind budget authority. Statutory limitations on the availability of trust or
revolving funds are a mechanism to control funds that would otherwise be available for obligation under
broad authority. The limitations are generally not the source of authority to incur obligations; rather, they
place a ceiling on the use of a portion of the obligational authority by limiting the amount that can be
obligated or committed for a specific purpose or time. Generally, amounts in trust or revolving funds are
multi-year or do not expire.
Careful programmatic and legal analyses of the account, the limitation, and the basic legislation authorizing
the program are required.
112.18 What information is included on the different lines of the rescission, deferral, and
supplementary reports?
Rescission, deferral, and supplementary reports are prepared using the entries below as a guide. (Examples
of these reports are illustrated in exhibits 112A and 112C.)
Entry
Rescission proposal no. ……………….

Description
A number (RCY–XX) is used to identify each proposed rescission.
OMB will assign a serial number to distinguish between individual
reports.
In a revised rescission report, an "A" will be added to the OMBassigned serial number (XX) of the initial rescission proposal to
indicate the first revision, a "B" to indicate the second revision, etc.

Deferral no. …………………………..

A number (DCY–XX) is used to identify each deferral. OMB will
assign a serial number to distinguish between individual deferrals.
In a revised deferral report, an "A" will be added to the OMB-assigned
serial number (XX) of the initial deferral to indicate the first revision, a
"B" to indicate the second revision, etc.

Agency ………………………………..

The name of the department or agency for which the rescission is
proposed or the deferral action is taken.

Bureau …………………………………

The name of the subordinate organization as shown in the most recent
Budget.

Account ……………………………..…

The title of the appropriation or fund account from which the funds are
being proposed for rescission or are being deferred. Also include the
Treasury account symbol(s) to indicate the coverage of the report, and
the affected Treasury Account Fund Symbols (TAFS). Enter the
account symbols:

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

Entry

Description


For the accounts affected by the rescission proposal or
deferral; or



For all accounts that are included under the appropriation
title—not just those subject to the proposed rescission or
deferral.
If the account affected by the proposed rescission or deferral is merged
in the Budget, footnote this line as follows:
"Includes all accounts included under this appropriation title."
New budget authority ………………….

You may be requested to provide the amount of new budget authority
specified in appropriation or substantive acts available in the current
year for the accounts covered by the rescission or deferral report. If so,
this amount should equal the sum of new budget authority shown on
lines 1100-1105, 1170-1171, 1200-1204, 1270, 1271, 1300, 1400,
1500, 1600, 1700 and 1800 of the latest apportionment in exact dollars.
For deferrals and proposed rescissions that are transmitted on the same
day (or shortly thereafter) as the Budget, amounts should agree with
the amounts printed in the Appendix. Thus, if accounts with amounts
deferred or proposed for rescission are combined (or merged) with
other accounts in the Appendix, the budgetary resources on the deferral
or rescission report will agree with the combined (or merged) account
in the Appendix, even if some of the combined accounts have no
deferral or proposed rescission. Express amounts in dollars (per the
latest apportionment).

Other budgetary resources ……………

You may be requested to provide the amount of other budgetary
resources. This amount is equal to the amount on line 1920 minus the
sum of lines 1100-1105, 1170-1171, 1200-1204, 1270, 1271, 1300,
1400, 1500, 1600, 1700 and 1800 on the latest apportionment.

Total budgetary resources ….…………

You may be requested to provide the total amount of budgetary
resources. This should equal the amount on line 1920 of the latest
apportionment.

Amount proposed for rescission ….…..

Provide the amount of budgetary resources proposed for rescission.

Proposed appropriations language ……

Include proposed appropriations language (double-spaced and
underlined) for rescission proposals.

Amount to be deferred ………………...

For deferral reports, provide the amount of budgetary resources to be
deferred, as follows:

Part of year …………………………



Report the amount to be deferred for part of the current year.
Because you may not defer funds past the time that the funds
would expire, you must report a part-year deferral when
amounts to be deferred would expire at the end of the year
(annual accounts and the last year of multiple-year accounts).

Entire year ………………………….



Report the amount to be deferred for the entire current year.
Use only when the funds remain available beyond the end of
the fiscal year.

Justification ……………………………

Page 8 of Section 112

Provide a justification that briefly describes:


The activities funded by the account.



The rationale for the deferral or the proposed rescission and
the consequences of not expending the funds.
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Entry

Description


The authority for withholding the funds.



Any legal authority in addition to sections 1012 and 1013 of
the Congressional Budget and Impoundment Control Act of
1974 (2 U.S.C. 683-684) for a rescission proposal or
deferral.



Whether a rescission proposal or a deferral action is taken
pursuant to the Antideficiency Act.

Since these reports are transmitted by the President to the Congress,
they should be written in a clear, concise, and logical manner so that
those who are not familiar with the program will be able to
understand the proposal.
Estimated programmatic effect ……….

When there is a program effect, include a brief, clear statement of the
expected effect in the Justification.

Effect on outlays ………………………

Provide information on the outlay impact of the proposed rescission or
deferral in the Justification.
Most deferrals will have no outlay savings. Only show outlay savings
for deferrals in special circumstances, as provided by OMB.

Footnotes ………………………………

Footnotes will be used as needed, including possible citation of any
past or current year rescission proposals or deferrals affecting the same
account.
A revised rescission or deferral report may indicate all sections
containing changes from the initial report with an asterisk (*) and a
footnote: "*Revised from previous report." Subsequent revisions to a
report will also indicate changes from the previous report with the
specified footnotes, as needed.
When more than one Treasury account is affected by a proposed
rescission or deferral, OMB may require that detail on budgetary
resources and changes be supplied at the Treasury account level.

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SECTION 112—DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

112.19 How do I reflect the deferral or the proposed rescission on the apportionment?
The following instructions will apply with respect to rescissions and deferrals (see Appendix F for a
description of all entries on the apportionment):
EXPLANATION OF LINE ENTRIES ON THE APPORTIONMENT
FOR RESCISSIONS AND DEFERRALS
BUDGETARY RESOURCES
Line Entry

Description

1130, 1230, 1174, 1274, 1320, 1420,
1520, 1620, 1722, 1822 [type of
authority] permanently reduced (–)
……………

1131, 1230 unobligated balance
permanently reduced (–)……………

Enter the amount of enacted rescissions, including rescissions of new
appropriations, borrowing authority, contract authority, and prior year
unobligated balances.
These lines apply to only permanent reductions for budgetary resources
returned to the general fund of the Treasury and not available for
subsequent appropriation.
Consult your OMB representative for temporary reductions of budgetary
resources.

APPLICATION OF BUDGETARY RESOURCES
Line Entry

Description

6180 Budgetary Resources: Withheld
pending rescission…………………

Enter the amount of budgetary resources to be withheld from availability
pending congressional action on a presidential rescission proposal. Such
amounts are subject to the Congressional Budget and Impoundment
Control Act of 1974 (2 U.S.C. 683). Include amounts proposed for
rescission "to achieve savings made possible by or through changes in
requirements or greater efficiency of operations," in accordance with 31
U.S.C. 1512. Also include amounts proposed for rescission for other
reasons, as well as any unapportioned balances of revolving funds that
are being proposed for rescission (amounts being proposed for rescission
that could be effectively, efficiently, and legally obligated for the
purposes appropriated).

6181 Budgetary Resources:
Deferred……………………………

Enter the amount of budgetary resources being set aside for possible use
at a later date, before the funds expire. Such amounts are subject to the
Congressional Budget and Impoundment Control Act of 1974 (2 U.S.C.
684). Include amounts deferred to meet future contingencies under
authority of 31 U.S.C. 1512 and 2 U.S.C. 684. These entries will also
include unapportioned balances of revolving funds that are temporarily
withheld restrictively and funds withheld when the agency could
effectively, efficiently, and legally obligate the funds for the purposes
appropriated. Include amounts in annual accounts deferred for
apportionment later in the year, as well as amounts in multiple- and noyear accounts.

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DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

EXHIBIT 112A

Rescission Report—Sample Rescission Proposal
Rescission proposal no. RCY–XX
PROPOSED RESCISSION OF BUDGET AUTHORITY
Report Pursuant to Section 1012 of the Congressional Budget and Impoundment Control Act of
1974 (2 U.S.C. 683)

Agency:
Bureau:
Account:

DEPARTMENT OF GOVERNMENT
Bureau of Statistics
Salaries and expenses (080-0200 20AA/20BB)

New budget authority:
Other budgetary resources:
Total budgetary resources:

$744,605,000
42,000,000
786,605,000

Amount proposed for rescission:
Proposed rescission appropriations language:

$223,000

The 20AA/20BB represents the
period of availability and therefore
should be changed.
Change 20AA to the initial year of
availability. Change 20BB to the
ending year of availability. For
example, for FY2018 annual
funds, use (080-0200 2018/2018).
For FY2017 two year funds, use
(080-0200 2017/2018). For noyear funds, replace 20AA/20BB
with /X (i.e., 080-0200 /X).

Of the funds made available under this heading in Public Law XXX–XXX, $223,000 are
rescinded.
Justification: The proposal would rescind $223,000, thereby reducing the amount generally
available in the Bureau of Statistics. The Bureau conducts research to provide the means for a
safer, more economical supply of office supply products for the Nation and to provide producers
with technologies to supply these products competitively. The proposed rescission is possible
because applications for research efforts have fallen drastically from expected levels. Federal
outlays will decrease by the amount of the proposed rescission.

Each proposal must include the
requirements of section 1012(a)(1)
through (5) of the Congressional Budget
and Impoundment Control Act of 1974,
which includes information on the fiscal,
economic, budgetary, any estimated
programmatic effect, and other related
information about a rescission proposal.
OMB will provide guidance on meeting
these requirements.

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Page 11 of Section 112

DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

EXHIBIT 112B

Apportionment Request for Rescission Proposal
Illustrated in Exhibit 112A

Bureau/ Account Title / Cat B Stub / Line Split

Previous Approved

Agency Request

OMB Action

OMB Footnote

Line
Split

Identify in the header the
law(s) providing the budget
authority.
Agency Footnote

Line
No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Memo Obligations

Agency: Department of Government
Bureau: Office of Statistics
Account: Salaries and expenses (003-04-0200)
TAFS: 80-0200 /YY

IterNo 2 Last Approved Apportionment: M/D/CY
RptCat NO Reporting Categories
AdjAuth NO Adjustment Authority provided

11/30/CY

1100

BA: Disc: Appropriation

744,605,000

744,605,000

1700

BA: Disc: Spending auth: Collected

1740

BA: Disc: Spending auth:Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

200,000,000

200,000,000

6002

2nd quarter

200,000,000

200,000,000

6003

3rd quarter

200,000,000

200,000,000

6004

4th quarter

186,605,000

186,382,000

6180

Withheld pending rescission

6190

Total budgetary resources available

5,000,000
42,000,000

37,000,000

786,605,000

786,605,000

223,000

786,605,000

198,601,325

Use this line to
withhold funds pending
rescission

786,605,000

Exhibit Note: Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the purpose
of paying legitimate obligations related to canceled accounts.

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DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

EXHIBIT 112C

Deferral Report
Deferral No. DCY–XX
DEFERRAL OF BUDGET AUTHORITY

Report Pursuant to Section 1013 of the Congressional Budget and Impoundment Control Act of
1974 (2 U.S.C. 684)
The 20AA/20BB represents the
Agency:
DEPARTMENT OF GOVERNMENT
period of availability and therefore
Bureau:
Bureau of Statistics
should be changed.
Account:
Foreign Assistance (080-0300 20AA/20BB)
Change 20AA to the initial year of
New budget authority:
$2,419,600,000
availability. Change 20BB to the
Other budgetary resources:
486,647,204
ending year of availability. For
Total budgetary resources:
2,906,247,204
example, for FY 2018 annual
Amount deferred for entire year:
$2,330,097,776
funds, use (080-0200 2018/2018).
For FY 2017 two year funds, use
(080-0200 2017/2018). For noyear funds, replace 20AA/20BB
with /X (i.e., 080-0200 /X).
Justification: The deferral withholds all funds for which there are no approved country-bycountry plans. The President is authorized by the Foreign Assistance Act of 1961, as amended,
to furnish assistance to countries and organizations, on such terms and conditions as he may
determine, in order to promote economic or political stability. Section 531(b) of the Act makes
the Secretary of Government, in cooperation with the Administrator of the Bureau of Statistics,
responsible for policy decisions and justifications for economic support programs, including
whether to provide an economic support program for a country and the amount of the program
for each country.
These funds have been deferred pending the development of country-specific plans that assure
that aid is provided in an efficient manner and are reserved for unanticipated program needs. This
action is taken pursuant to the Antideficiency Act (31 U.S.C. 1512).

Each proposal must include the requirements of
section 1013(a)(1) through (6) of the Congressional
Budget and Impoundment Control Act of 1974,
which includes information on the fiscal, economic,
budgetary, any estimated programmatic effect, and
other related information about a deferral. OMB
will provide guidance on meeting these
requirements.

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Page 13 of Section 112

DEFERRALS AND PRESIDENTIAL PROPOSALS
TO RESCIND OR CANCEL FUNDS

EXHIBIT 112D

Apportionment Request for Deferral Proposal
Illustrated in Exhibit 112C

Bureau/ Account Title / Cat B Stub / Line Split

Previous Approved

Agency Request

OMB Action

OMB Footnote

Line
Split

Identify in the header the
law(s) providing the budget
authority.

Agency Footnote

Line No

Prev Footnote

FY 2012 Apportionment
Funds provided by Public Law XXX-XXX

Memo
Obligations

Agency: Department of Government
Bureau: Bureau of Statistics
Account: Foreign Assistance (003-04-0300)
TAFS: 80-0300 /YY

IterNo
2 Last Approved Apportionment: M/D/CY
RptCat NO Reporting Categories
AdjAuth NO Adjustment Authority provided

1100

BA: Disc: Appropriation

1740

BA: Disc: Spending auth; Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)

6004

4th quarter: Country specific grants

6011
6012

Regional Grants - technical assistance
Regional Grants - equipment

6181

Deferred

6190

Total budgetary resources available

5/31/CY

2,419,600,000

2,419,600,000

486,647,204

486,647,204

2,906,247,204

2,906,247,204

2,330,097,776
250,000,000
326,149,428

0
250,000,000
326,149,428

2,330,097,776

2,906,247,204

175,000,000
302,250,000

Use this line to defer
funds.

2,906,247,204

Exhibit Notes:
1) Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the purpose of
paying legitimate obligations related to canceled accounts.
2) This apportionment reflects congressional-initiated deferral as contained in Public Law XXX-XX on July 28, CY.

Page 14 of Section 112

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SECTION 113—INVESTMENT TRANSACTIONS

SECTION 113—INVESTMENT TRANSACTIONS
Table of Contents
113.1
113.2
113.3
113.4
113.5
113.6
113.7
113.8
113.9
Ex–113A
Ex–113B
Ex–113C
Ex–113D
Ex–113E

How do I record investment in securities, disinvestment, and earnings?
How do I treat an investment in a Federal security other than a zero coupon bond
and a Treasury Inflation-Protected Security on an SF 133?
How do I treat the redemption of a Federal security other than a zero coupon bond
and a Treasury Inflation-Protected Security on an SF 133?
How do I treat investments in securities issued by non-Federal entities on an SF 133?
How do I treat an investment in a zero coupon bond on an SF 133?
How do I treat the redemption of a zero coupon bond on an SF 133?
How do I treat an investment in a Treasury Inflation-Protected Security on an SF 133?
How do I treat the daily inflation/deflation compensation in a Treasury InflationProtected Security on an SF 133?
How do I treat the redemption of a Treasury Inflation-Protected Security on an SF 133?
Investment in Federal Securities at a Discount—All Accounts
Investment in Federal Securities at a Premium—General Fund Appropriations or
Revolving Fund Accounts
Federal Security Purchased at a Discount and Sold or Redeemed at Par—General Fund
Appropriations or Revolving Fund Accounts
Federal Security Purchased at a Discount and Sold or Redeemed at Par—Special or
Trust Fund Accounts (excluding Trust Revolving Funds)
Investment in Federal Securities: Relationship between Apportionment and SF 133 —
Special or Trust Fund Accounts (excluding Trust Revolving Funds)
Summary of Changes

Clarifies that payments of interest on Federal securities to Government accounts are an
intergovernmental transaction (section 113.1(d)).
Adds guidance on the budgetary treatment of Treasury Inflation-Protected securities on the SF 133
(sections 113.7, 113.8 and 113.9).

113.1

How do I record investment in securities, disinvestment, and earnings?

(a)

Overview.

You may only invest funds in securities if you are authorized to do so by law. Authorizing laws usually
specify investment in Federal securities; they rarely authorize investment in non-Federal securities (see the
definitions below). The budget treatment of investment in non-Federal securities, described in subsection
(c), differs from that of Federal securities, described in subsection (d).
The guidance in this section regarding purchase premiums and discounts doesn't apply to the Treasury
Department's purchases of marketable Treasury securities from the public prior to their maturity (often
referred to as "debt buybacks"). The budget records buyback premiums and discounts as means of financing
a surplus or deficit, rather than as outlays or offsetting collections or receipts. The buyback premium or
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SECTION 113—INVESTMENT TRANSACTIONS

discount is the difference between the purchase price of a security and its book value. The book value can
be expected to differ from the par value (face value) of the security.
(b)

Special terms for investment defined.
(1)
Accrued interest purchase means payments to the seller of a security, when a security is
purchased, for interest that has accrued to the seller but that will be paid to the purchaser.
(2)
Amortization means to record a portion of any purchase discount or purchase premium in
each reporting period over the life of a security, or it means the amount so recorded.
(3)
Book value means the par value of a security minus the amount of any unamortized
discounts or plus the amount of any unamortized premiums.
(4)
Earnings refer collectively to some or all of these components: interest, accrued interest
purchases, the amortization of purchase premiums and discounts, and sales gains and losses.
(5)
Federal securities consist of securities issued by Federal agencies, including
nonmarketable par value Treasury securities, market-based Treasury securities, marketable
Treasury securities, and securities issued by other Federal agencies. This includes investments in
Federal securities through the secondary market by Federal agencies. (Compare this to non-Federal
securities.)
(6)

Interest means the nominal interest or stated amount of interest received on a security.

(7)
Marketable Treasury securities, including Treasury bills, notes, bonds, and Treasury
Inflation-Protected Securities (TIPS), are types of securities that Treasury initially issues by sale to
the marketplace and that can be bought and sold on securities exchange markets.
(8)
Market-based Treasury securities are special series debt securities that the U.S. Treasury
issues to Federal entities without statutorily determined interest rates. These securities are not
offered to the marketplace and cannot be bought and sold on exchange markets, but Treasury sets
their terms (prices and interest rates) to mirror the terms of marketable Treasury securities. Because
they mirror market terms, the purchase price may reflect a premium or discount.
(9)
Net value, for the purpose of budget schedules, means the par value of a security reduced
by the amount of any purchase discount on a cash basis. This definition differs from the definition
of "Treasury securities, net" as reported in balance sheets under section 86.2 (see Differences
between amounts recorded in budget schedules and financial statements in subsection (d)).
(10)
Nonmarketable par value Treasury securities are special series debt securities that the U.S.
Treasury issues to Federal entities at par value. These securities are not offered to the marketplace
and cannot be bought and sold on exchange markets. As required by the authorizing laws, Treasury
sets the interest rate on such securities taking into consideration current market yields on
outstanding marketable Treasury securities of specified maturity. Because these securities are sold
at par value, there is no purchase premium or discount.
(11)
Non-Federal securities consist of securities issued by a non-Federal entity, including State
and local governments, private corporations, and Government-sponsored enterprises, regardless of
whether the securities are federally guaranteed. This includes investments by Federal agencies in
money market as well as mutual funds, even if the money market or mutual fund's assets consist
entirely of Federal securities.
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SECTION 113—INVESTMENT TRANSACTIONS

(12)
Par value is the amount of principal a security pays at maturity. It is the amount printed
on the face of a Treasury security, which is why it is sometimes referred to as the face value, or the
equivalent book-entry amount.

(c)

(13)

Purchase discount means the excess of a security's par value over its purchase price.

(14)

Purchase premium means the excess of a security's purchase price over its par value.

(15)

Sales gain means the excess of the sales price over the purchase price of the security.

(16)

Sales loss means the excess of the purchase price over the sales price at the time of the sale.

Non-Federal securities

The budget treats an investment in a non-Federal security (equity or debt security) as a purchase of an asset,
recording an obligation and an outlay in an amount equal to the purchase price in the year of the purchase.
You cannot incur such an obligation unless budget authority (or unobligated balances of budget authority)
is available for the purpose. If a law clearly requires such investment without requiring further action by
the Congress, we will generally construe that law as providing budget authority for the purpose.
Investment in non-Federal securities consumes budgetary resources, unlike investment in Federal
securities. The purchase of non-Federal securities using unobligated balances reduces the balances. The
balance doesn't include the value of non-Federal securities because the funds have been spent for the
purchase of the assets.
When such securities are sold or redeemed at maturity, the budget records the proceeds as offsetting
collections or receipts, which adds to the balances of the account.
You record interest and other earnings on such investments as described for earnings on Federal securities
in the next subsection, except that you must account for such earnings separately from earnings on
investments in Federal securities. You record earnings credited to a general fund appropriation account or
revolving fund account as offsetting collections on line 4033 or 4123, Non-Federal sources, of the program
and financing statement. You record earnings credited to a special or trust fund account as proprietary
receipts in a separate receipt account for this purpose.
In a few cases, the budgetary treatments described in this subsection are superseded by statutory accounting
requirements. For example, the Federal Credit Reform Act of 1990 (FCRA) accounts for the government's
issuance of a direct loan (as defined in that Act), which is conceptually similar to the acquisition of a private
debt security, on a present-value rather than a cash basis. Also see section 185, Federal Credit. Some other
statutes, such as those governing the Troubled Asset Relief Program, prescribe accounting akin to that in
FCRA for the acquisition by those programs of non-Federal equity, debt, or analogous securities.
The Treasury Financial Manual (TFM) provides guidance to agencies for the accounting and reporting of
cash not deposited in a Treasury General Account and investments in non-Federal securities. It specifically
provides guidance on cash and investments held outside of the U.S. Treasury as they relate to budgetary
funds and non-budgetary funds under the Federal Government's custodial responsibility. An electronic
version of the TFM chapter can be found at:
http://tfm.fiscal.treasury.gov/v1/p2/c340.html

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SECTION 113—INVESTMENT TRANSACTIONS

In addition to the Treasury guidance, please contact your OMB representative to establish the appropriate
receipt accounts, where necessary, to properly report the non-Federal investment activity. Receipt accounts
may include, but are not limited to, the following:




(d)

Interest and dividends on non-Federal securities;
Realized gains on non-Federal securities; and
Proceeds from non-Federal securities not immediately reinvested.
Federal securities.

Because Federal securities are the equivalent of cash for budget purposes, we treat investment in them as a
change in the mix of assets held, rather than as a purchase of assets. The following bullets describe the
treatment in general terms, and the following table explains how to record specific transactions in the
budget. The purchase, sale, or redemption of an asset, or the earnings in a year, may combine several
transactions.



Principal. The investment reduces the cash balances by the purchase price and increases balances
of Federal securities. How you report balances of Federal securities depends on which budget
schedule you are working with.

 Special and trust fund receipts schedule (schedule N). This schedule doesn't divide the

unavailable balances into cash and Federal securities. It presents the balances as a single amount
(unless the balances are divided for other reasons). The amount equals the uninvested cash
balance, plus the net value (as defined in subsection (b)) of Federal securities held. MAX A-11
DE generates schedule N automatically. (See section 86.4.)

This schedule doesn't divide balances
(unobligated or obligated balances) into cash and Federal securities. It presents the balances as
a single amount (unless the balances are divided for other reasons). The amount equals the
uninvested cash balance, plus the net value (as defined in subsection (b)) of Federal securities
held. Enter the end of year unobligated and obligated balances in MAX A-11 DE as you would
normally. In addition, you must enter memorandum entries for total investments at par value at
the start and end of each year. MAX A-11 DE copies the CY and BY start of year amounts from
the end of year amounts reported on line 5001 for the previous year. (See section 82.18.)

 Program and financing schedule (schedule P).

 Status of funds schedule (schedule J). We require this schedule for certain accounts listed by
agency in section 86.3. For unexpended balances at the start of the year, the schedule presents
one amount. For unexpended balances at the end of the year, the uninvested amount plus
unrealized discounts on shown on line 4100 and a separate amount for the Federal securities at
par value on line 4200. The OMB budget database generates schedule J automatically. (See
section 86.3.)



Earnings. You record all earnings as net interest. Some components may be positive (such as
interest and realized purchase discounts) and others negative (such as accrued interest purchases and
purchase premiums). Record each component as an increase or decrease in the net interest for the
year in which the transaction occurs. For investments from a general fund appropriation account or
revolving fund account (including a trust revolving fund account), record interest as an offsetting
collection credited to the account (line 4031or 4121 Interest on Federal securities) of the schedule
P. For investments from a special or trust fund account (non-revolving), record interest in a receipt
account for interest (usually one ending with the suffix .20). The Status of Funds schedule, if one
is required for the account, records earnings on lines that correspond to the entries for offsetting

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SECTION 113—INVESTMENT TRANSACTIONS

collections in the schedule P or the receipts credited to receipt accounts, as appropriate. Interest
earned on investments in Federal securities are, by their nature, an intergovernmental payment from
Treasury to the receiving account and do not increase the overall budgetary resources of the
Government.
We may specify an alternative treatment for certain accounts where these rules may result in significant
distortions of amounts presented in the budget.
The following table lists the transactions associated with investments in Federal securities in the first
column and explains how to record them in the budget schedules in columns 2 through 4. Please note these
features of the table:



The second column contains instructions for recording transactions in the schedule P. The
instructions for recording principal transactions apply to all accounts investing or disinvesting in
securities. The instructions for recording earnings apply only to investments from general fund
appropriation accounts or revolving fund accounts (including trust revolving funds).



The third column contains instructions for recording earnings in special and trust fund (except trust
revolving fund) receipt accounts for interest.



The fourth column contains instructions for recording transactions—both principal transactions and
earnings transactions—in the Status of Funds schedule required for certain accounts listed in section
86.3.



Although the instructions on balances specify end of year balances, they apply equally to start of
year balances, because end of year balances are carried forward and become the start of year
balances for the next year. MAX A-11 DE automatically generates the start of year balances in the
Unavailable Collections schedule (schedule N), the Program and Financing schedule (schedule P),
and the Status of Funds schedule (schedule J).



A negative sign "(–)" at the end of a stub label means that you normally report negative amounts on
this line. A direction to increase the amount reported means you should report a larger negative
amount, and a direction to decrease the amount means you should report a smaller negative amount.
The absence of a sign means you normally report positive amounts on this line. It is possible for
negative earnings (such as a sales loss) for an account for a year to produce a positive amount for
offsetting collections, or a negative amount for receipts, if the amounts reported for other
transactions during the year are not sufficient to offset the negative earnings. (No signs appear in
the stub labels printed in the budget.)

If the transaction is...

In schedule P...

(1) Principal, upon
investment.

Increase the amount
reported on line 5001,
"Total investments, end of
year; Federal securities:
Par value," by the par
value in the purchase year.

OMB Circular No. A–11 (2020)

Or, in the special or
trust fund receipt
account for interest
(usually suffix .20) ...
Not applicable.

And, in the Status of Funds
schedule...

Decrease the amount
reported on line 4100,
"Uninvested balance (net),
end of year," by the purchase
price in the purchase year.
Increase the amount reported
on line 4200, "Invested
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SECTION 113—INVESTMENT TRANSACTIONS

If the transaction is...

In schedule P...

Or, in the special or
trust fund receipt
account for interest
(usually suffix .20) ...

And, in the Status of Funds
schedule...
balance, end of year," by the
par value in the purchase
year.

(2) Purchase discount—
the excess of a security's
par value over the
purchase price.

Not applicable.

Not applicable.

In the year of the purchase,
increase the amount reported
on line 4100, "Uninvested
balance (net), end of year,"
by the discount amount.
When the security matures:
(1) Decrease the amount
reported on line 4100,
"Uninvested balance (net),
end of year," by the amount
of the purchase discount; and
(2) increase the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of the purchase
discount.

(3) Purchase
premium—the excess of
a security's purchase
price over its par value.

Decrease the amount
reported on line 4031 or
4121, "Interest on Federal
securities (–)," by the
premium amount in the
year of the purchase.

Decrease the amount
reported as interest by
the premium amount in
the year of the
purchase.

Decrease the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of the purchase
premium in the year of the
purchase.

(4) Accrued interest
purchase—a payment to
the seller of a security,
when a security is
purchased, for interest
that has accrued to the
seller but that will be
paid to the purchaser.

Decrease the amount
reported on line 4031 or
4121, "Interest on Federal
securities (–)," by the
amount of the accrued
interest purchase in the
year of purchase.

Decrease the amount
reported as interest by
the amount of the
accrued interest.

Decrease the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of the accrued
interest purchase in the year
of purchase.

(5) Interest—the
nominal or stated
amount of interest
received.

Increase the amount
reported on line 4031 or
4121 "Interest on Federal
securities (–)," by the
amount of interest received
each year.

Increase the amount
reported for interest by
the amount of interest
received each year.

Increase the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of interest
received each year.

(6) Principal, upon
redemption at maturity.

Decrease the amount
reported on line 5001,
"Total investments, end of

Not applicable.

Increase the amount
reported on line 4100,
"Uninvested balance (net),

Page 6 of Section 113

Purchase in the year of
the purchase.

OMB Circular No. A–11 (2020)

SECTION 113—INVESTMENT TRANSACTIONS

If the transaction is...

In schedule P...

Or, in the special or
trust fund receipt
account for interest
(usually suffix .20) ...

year; Federal securities:
Par value," by the par
value in the year of
redemption.

(7) Principal, upon sale
before maturity.

Decrease the amount
reported on line 5001,
"Total investments, end of
year; Federal securities:
Par value," by the par
value in the year of sale.

And, in the Status of Funds
schedule...
end of year," by the par
value in the year of
redemption.
Decrease the amount
reported on line 4200,
"Invested balance, end of
year" by the par value in the
year of redemption.

Not applicable.

In the year of the sale:
Increase the amount
reported on line 4100,
"Uninvested balance (net),
end of year" by the sales
price.
Decrease the amount
reported on line 4200,
"Invested balance, end of
year" by the par value.
Decrease the amount
reported on line 4100,
"Uninvested balance (net),
end of year," if the security
was purchased at a
discount.

(8) Sales gain—the
excess of the sales price
over the purchase price.

Increase the amount
reported on line 4031 or
4121, "Interest on Federal
securities (–)," by the
amount of the gain in the
year of the sale.

Increase the amount
reported for interest by
the amount of the gain
in the year of the sale.

Increase the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of the gain in
the year of the sale.

(9) Sales loss—the
excess of the purchase
price over the sales
price.

Decrease the amount
reported on line 4031 or
4121 "Interest on Federal
securities (–)," by the
amount of the loss in the
year of the sale.

Decrease the amount
reported for interest by
the amount of the loss
in the year of the sale.

Decrease the amount
reported on the line
corresponding to the
offsetting collection or
receipt, as appropriate, by
the amount of the loss in the
year of the sale.

Differences between amounts recorded in budget schedules and financial statements.



Purchase discounts. Budget schedules record them when the security matures. In most cases,
financial statements amortize them over the term of the security.



Purchase premiums. Budget schedules record them at purchase. In most cases, financial statements
amortize them over the term of the security.

OMB Circular No. A–11 (2020)

Page 7 of Section 113

SECTION 113—INVESTMENT TRANSACTIONS



Net value. For budget schedules, the term means the par value of a security minus the amount of
any purchase discount on a cash basis. Don't confuse it with the term Treasury securities, net used
in financial statements, which means the par value of a security minus the amount of any
unamortized discounts or plus the amount of any unamortized premiums.



Signs. Earnings reported as offsetting collections in the program and financing schedule carry the
opposite sign from income reported in financial statements. In the program and financing statement,
increases in income are reported as negative amounts and decreases are reported as positive
amounts.

Differences between amounts recorded by Treasury and the budget. You will encounter differences
between Treasury records and the budget if a law authorizes you to invest special or trust funds in Federal
securities but requires appropriations acts to determine the amount of receipts available to incur obligations.
Treasury treats the authority to invest the receipts as an appropriation, recording the receipts as appropriated
in the year received and subsequently as unexpended balances of appropriations (combined unobligated
and obligated balances). Since such appropriations do not provide budget authority, do not record budget
authority in the program and financing schedule. The OMB budget database will report these amounts,
along with the other amounts reported as special and trust fund receipts, in the special schedule required
under section 86.4 (without separate identification for the invested portion of the balances).
113.2 How do I treat an investment in a Federal security other than a zero coupon bond and a
Treasury Inflation-Protected Security on an SF 133?
If you purchase a Federal security at a discount, the total balances on the SF 133 should not change. See
exhibit 113A for all accounts. See section 130 for a discussion of the SF 133 Report on Budget Execution
and Budgetary Resources.
If you purchase a Federal security at a premium:



For a general fund appropriation account or a revolving fund (including a trust revolving fund), you
reduce the collections on line 1700 or 1800 by the premium, i.e., the amount greater than par, or
accrued interest. However, the amount recorded as a negative amount on line 1700 or 1800 must
never result in an amount of less than zero on lines 1910 and 1920. See exhibit 113B.



For a special or trust fund account (excluding a trust revolving fund), normally there will be no
change on the SF 133 because the amount is only available for investment, but there will be a
reduction in the special or trust fund receipt account. However, it is important to understand the
budgetary and programmatic impacts of purchasing a Federal security other than a zero coupon with
a premium or accrued interest. If you have a special or trust fund account (excluding a trust
revolving fund) where only the interest and earnings are available for obligation, there will be a
reduction in the special or trust receipt account that will then be shown as a reduction to an
appropriation on line 1101 or 1201. However, the amount recorded as a negative amount on line
1101 or 1201 must never result in an amount of less than zero on lines 1910 and 1920. The SF 132
should also be consistent with the appropriate budgetary treatment.

113.3 How do I treat the redemption of a Federal security other than a zero coupon bond and a
Treasury Inflation-Protected Security on an SF 133?
If the purchase was at a discount and if the redemption is at par:

Page 8 of Section 113

OMB Circular No. A–11 (2020)

SECTION 113—INVESTMENT TRANSACTIONS



For a general fund appropriation account or a revolving fund (including a trust revolving fund), you
show the discount realized on line 1700 or 1800. See exhibit 113C.



For a special or trust fund account (excluding a trust revolving fund), you will show the discount
realized when the amount is appropriated out of the special or trust fund receipt account. See exhibit
113D.

If the purchase was at a premium, the total balances on the SF 133 should not change.
113.4

How do I treat investments in securities issued by non-Federal entities on an SF 133?

Treat investment in non-Federal securities (equity or debt securities) as the purchase of an asset. You must
record an obligation and an outlay for the purchase in an amount equal to the purchase price.
113.5

How do I treat an investment in a zero coupon bond on an SF 133?

If you purchase a zero coupon bond at a discount, the total balances on the SF 133 should change. At the
time the bond is purchased, record an amount equal to the purchase price (par value minus purchase
discount) as precluded from obligation. As the discount is amortized and recorded as earnings, record
the earnings as precluded from obligation. See Appendix F and section 82.18 for treatment of
investments in zero coupon bonds.
113.6

How do I treat the redemption of a zero coupon bond on an SF 133?

When the bond matures or is redeemed, all amounts previously precluded from obligation become available
for obligation.
113.7

How do I treat an investment in a Treasury Inflation-Protected Security on an SF 133?

If you purchase a TIPS at a discount, the total balances on the SF 133 should not change. Compared to the
typical Federal securities, the purchase price will be the par value minus the discount, plus accrued interest
and inflation compensation. The principal (par value) plus inflation/deflation compensation is generally
referred to as “inflated/deflated par.”
If you purchase a TIPS at a premium:



For a general fund account or revolving fund (including a trust revolving fund), you reduce the
collections on line 1700 or 1800 by the premium, i.e., the amount greater than par, or accrued
interest. However, the amount recorded as a negative amount on line 1700 or 1800 must never
result in an amount of less than zero on lines 1910 and 1920.



For a special or trust fund account (excluding a trust revolving fund), normally there will be no
change on the SF 133 because the amount is only available for investment, but there will be a
reduction in the special or trust fund receipt account. However, it is important to understand the
budgetary and programmatic impacts of purchasing a Federal security other than a zero coupon with
a premium or accrued interest. If you have a special or trust fund account (excluding a trust
revolving fund) where only the interest and earnings are available for obligation, there will be a
reduction in the special or trust receipt account that will then be shown as a reduction to an
appropriation on line 1101 or 1201. However, the amount recorded as a negative amount on line

OMB Circular No. A–11 (2020)

Page 9 of Section 113

SECTION 113—INVESTMENT TRANSACTIONS

1101 or 1201 must never result in an amount of less than zero on lines 1910 and 1920. The SF 132
should also be consistent with the appropriate budgetary treatment.
113.8 How do I treat the daily inflation/deflation compensation of a Treasury Inflation-Protected
Security on an SF 133?
As daily inflation or deflation compensation is calculated, you show the amount on:
•

line 1700 or 1800 by the inflation(+)/deflation(-) compensation amount and then preclude the
amount on line 1724 or 1824 respectively for a general fund account or revolving fund (including
a trust fund).

•

line 1101 or 1201 by the inflation(+)/deflation(-) compensation amount and then preclude the
amount on line 1135 or 1235 respectively for a special or trust fund account (excluding a trust
revolving fund).

113.9

How do I treat the redemption of a Treasury Inflation-Protected Security on an SF 133?

If the purchase was at a discount and if the redemption is at par:



For a general fund appropriation account or a revolving fund (including a trust revolving fund), you
show the discount realized on line 1700 or 1800.



For a special or trust fund account (excluding a trust revolving fund), you will show the discount
realized when the amount is appropriated out of the special or trust fund receipt account.

If the purchase was either at a discount or premium and if the redemption is at “inflated par” or “deflated
par”:



For a general fund appropriation account or a revolving fund (including a trust revolving fund), you
show the discount realized on line 1702 or 1803 in accordance with the statutory terms of that
appropriations account.



For a special or trust fund account (excluding a trust revolving fund), you show the discount realized
on line 1103 or 1203 in accordance with the statutory terms of that appropriations account.

Page 10 of Section 113

OMB Circular No. A–11 (2020)

INVESTMENT TRANSACTIONS

EXHIBIT 113A

Investment in Federal Securities at a Discount
All Accounts
Illustration: An account with a cash balance of $1,500 invests
in a $1,000 (par value) Federal security at a 10% discount.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Bureau of Central Services

Period ended 9/30/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80X1309 Research and development

80-X-1309
Unexpired
Account
BUDGETARY RESOURCES

1000

Unob Bal: Brought forward, Oct 1…………….……………………………………………………

1,500

The beginning balance is made
up of $1,500 in cash.

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

1,500

2001

Total budgetary resources (disc. and mand.)………………………………………………………
STATUS OF BUDGETARY RESOURCES
Direct obligations: Category A (by quarter)………………………………………………………

2201

Unob Bal: Apportioned, unexp: Avail in the current period………………………………………

1,500

As a result of the investment:

1,500

o Cash…….…...
$600
o Federal securities
at par)………....
$1,000
o Unrealized discounts - $100
Net balances .... $1,500

1910

2500
3000
3010
3020
3050

Total budgetary resources……………………………………………………………………………
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 …………………..………………………………
Ob Bal: New obligations: Unexpired accounts……………………………………………………
Ob Bal: Outlays (gross)………………………………………………………………………………
Ob Bal: EOY: Unpaid obligations …………………………………………...………………………

3060
3070
3090

Ob Bal: SOY: Uncoll cust paymt brought forwd Oct 1……………………………………………
Ob Bal: Change, in uncoll cust paymt, Fed srcs, unexp……………………………………………
Ob Bal: EOY: Uncoll cust payments fr Fed srcs, EOY……………………………………………

3100
3200

Obligated balance, start of year (+ or -)……………………..………………………………………
Obligated balance, end of year (+ or -)…………………………………...…………………………

4000

BUDGET AUTHORITY AND OUTLAYS, NET
Disc: Budget authority, gross………………………………………………………………………

4010
4011
4020

Disc: Outlays from new authority………………………………………………………………..…
Disc: Outlays from balances…………………………………………………………………………
Disc: Total outlays, gross……………………………………………………………………………

4030

Disc: Offsets, BA and OL: Collections fm Fed srcs………………………………………………

4050
4053
4060

Disc: Offsets, BA: Change in uncol pay, Fed srcs, unex…………………………………………
Disc: Offsets, BA only: Antic offsetting collect……………………………………………………
Disc: Additional offsets against BA only (total)…………………………………………………

4070
4080

Disc: Budget authority, net…………………………………………………………………………
Disc: Outlays, net……………………………………………………………………………………

4180
4190

Budget authority, net (disc. and mand.)……………………………………………………………
Outlays, net (disc. and mand.)………………………………………………………………………

OMB Circular No. A–11 (2020)

No obligation is recorded because
the principal transaction is treated
as a change in the mix of assets.

No gross outlays are recorded
because the principal transaction is
treated as a change in mix of assets.

Page 11 of Section 113

EXHIBIT 113B

INVESTMENT TRANSACTIONS

Investment in Federal Securities at a Premium
General Fund Appropriations or Revolving Fund Accounts
Illustration: An account with a cash balance of $1,500 invests
and pays a $100 premium for a Federal security with par value of $1,000.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Bureau of Central Services

Period ended 9/30/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80X1309 Research and development

80-X-1309
Unexpired
Account
BUDGETARY RESOURCES

1000

Unob Bal: Brought forward, Oct 1…………….……………………………………………………

1,500

Beginning balance consists of:
o Cash…….......
$1,500

1700

BA: Disc: Spending auth: Collected…………………………………………………………………

-100

Record the amount greater than
par as a negative amount on
line 1700 or 1800.

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

1910

Total budgetary resources (disc. and mand.)………………………………………………………
STATUS OF BUDGETARY RESOURCES

1,400

2201

Unob Bal: Apportioned, unexp: Avail in the current period………………………………………

1,400

2500

1,400

3000
3010
3020
3050

Total budgetary resources……………………………………………………………………………
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ……………….…………………………………
Ob Bal: New obligations: Unexpired accounts……………………………………………………
Ob Bal: Outlays (gross)………………………………………………………………………………
Ob Bal: EOY: Unpaid obligations …………………………………………...………………………

3060
3070
3090

Ob Bal: SOY: Uncoll cust paymt brought forwd Oct 1……………………………………………
Ob Bal: Change, in uncoll cust paymt, Fed srcs, unexp……………………………………………
Ob Bal: EOY: Uncoll cust payments fr Fed srcs, EOY……………………………………………

3100
3200

Obligated balance, start of year (+ or - )………………...…………………………………………
Obligated balance, end of year (+ or -)……………………...………………………………………

4000

BUDGET AUTHORITY AND OUTLAYS, NET
Disc: Budget authority, gross………………………………………………………………………

4010
4011
4020

Disc: Outlays from new authority………………………………………………………………..…
Disc: Outlays from balances…………………………………………………………………………
Disc: Total outlays, gross……………………………………………………………………………

4031

Disc: Offsets, BA and OL: Collect, int, Fed secur…………………………………………………

4050
4053
4060

Disc: Offsets, BA: Change in uncol pay, Fed srcs, unex…………………………………………
Disc: Offsets, BA only: Antic offsetting collect……………………………………………………
Disc: Additional offsets against BA only (total)…………………………………………………

4070
4080

Disc: Budget authority, net…………………………………………………………………………
Disc: Outlays, net……………………………………………………………………………………

4180
4190

Budget authority, net (disc. and mand.)……………………………………………………………
Outlays, net (disc. and mand.)………………………………………………………………………

Page 12 of Section 113

The amount recorded as a
negative amount on line 1700
or 1800 must never result in an
amount of less than zero on line
1910.

The ending balance consists of
$1,000 for the Federal securities at
par, and $400 in cash (the $1,500
on line 1000 minus the $1,100
paid to purchase the security).

-100

100

Record the amount on line 4031 or
4121 as an offset to gross budget
authority and outlays.

100

OMB Circular No. A–11 (2020)

INVESTMENT TRANSACTIONS

EXHIBIT 113C

Federal Security Purchased at a Discount and Sold or Redeemed at Par
General Fund Appropriations or Revolving Fund Accounts
Illustration: This account redeems the security at par value and receives cash.
This means that the discount realized is authorized to be credited and used without further appropriation action.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Bureau of Central Services

Period ended 9/30/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80X1309 Research and development

80-X-1309
Unexpired
Account
BUDGETARY RESOURCES

1000

Unob Bal: Brought forward, Oct 1…………….……………………………………………………

1700

BA: Disc: Spending auth: Collected…………………………………………………………………

1,500

100

When the cash for the discount
is collected, record it on line
1700 or 1800.

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

1910

Total budgetary resources (disc. and mand.)………………………………………………………
STATUS OF BUDGETARY RESOURCES

1,600

2201

Unob Bal: Apportioned, unexp: Avail in the current period………………………………………

1,600

2500

1,600

3000
3010
3020
3050

Total budgetary resources……………………………………………………………………………
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ……………………….…………………………
Ob Bal: New obligations: Unexpired accounts……………………………………………………
Ob Bal: Outlays (gross)………………………………………………………………………………
Ob Bal: EOY: Unpaid obligations …………………………………………...………………………

3060
3070
3090

Ob Bal: SOY: Uncoll cust paymt brought forwd Oct 1……………………………………………
Ob Bal: Change, in uncoll cust paymt, Fed srcs, unexp……………………………………………
Ob Bal: EOY: Uncoll cust payments fr Fed srcs, EOY……………………………………………

3100
3200

Obligated balance, start of year ………………………..……………………………………………
Obligated balance, end of year …………………...…………………………………………………

4000

BUDGET AUTHORITY AND OUTLAYS, NET
Disc: Budget authority, gross………………………………………………………………………

4010
4011
4020

Disc: Outlays from new authority………………………………………………………………..…
Disc: Outlays from balances…………………………………………………………………………
Disc: Total outlays, gross……………………………………………………………………………

4031

Disc: Offsets, BA and OL: Collect, int, Fed secur…………………………………………………

4050
4053
4060

Disc: Offsets, BA: Change in uncol pay, Fed srcs, unex…………………………………………
Disc: Offsets, BA only: Antic offsetting collect……………………………………………………
Disc: Additional offsets against BA only (total)…………………………………………………

4070
4080

Disc: Budget authority, net…………………………………………………………………………
Disc: Outlays, net……………………………………………………………………………………

4180

Budget authority, net (disc. and mand.)……………………………………………………………

4190

Outlays, net (disc. and mand.)………………………………………………………………………

OMB Circular No. A–11 (2020)

100

-100

Record the amount on line 4031 or
4121 as an offset to gross budget
authority and outlays.

-100

Page 13 of Section 113

EXHIBIT 113D

INVESTMENT TRANSACTIONS

Federal Security Purchased at a Discount and Sold or Redeemed at Par
Special or Trust Fund Accounts (excluding Trust Revolving Funds)
Illustration: This is identicial to the circumstances in Exhibit 113C, except the account
is a special or trust fund and the realized discount is automatically appropriated.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Bureau of Central Services

Period ended 9/30/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80X8309 Cetnral trust fund

80-X-8309
Unexpired
Account

Beginning balance consists of:

BUDGETARY RESOURCES

1000

Unob Bal: Brought forward, Oct 1…………….……………………………………………………

1101

BA: Disc: Appropriation (special or trust fund)……………………………………………………

1,500

100

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

1910

Total budgetary resources (disc. and mand.)………………………………………………………
STATUS OF BUDGETARY RESOURCES

1,600

2201

Unob Bal: Apportioned, unexp: Avail in the current period………………………………………

1,600

2500

1,600

3000
3010
3020
3050

Total budgetary resources……………………………………………………………………………
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ………………………….………………………
Ob Bal: New obligations: Unexpired accounts……………………………………………………
Ob Bal: Outlays (gross)………………………………………………………………………………
Ob Bal: EOY: Unpaid obligations …………………………………………...………………………

3060
3070
3090

Ob Bal: SOY: Uncoll cust paymt brought forwd Oct 1……………………………………………
Ob Bal: Change, in uncoll cust paymt, Fed srcs, unexp……………………………………………
Ob Bal: EOY: Uncoll cust payments fr Fed srcs, EOY……………………………………………

3100
3200

Obligated balance, start of year (+ or -) ………………..……………………………………………
Obligated balance, end of year (+ or -)………………………...……………………………………

4000

BUDGET AUTHORITY AND OUTLAYS, NET
Disc: Budget authority, gross………………………………………………………………………

4010
4011
4020

Disc: Outlays from new authority………………………………………………………………..…
Disc: Outlays from balances…………………………………………………………………………
Disc: Total outlays, gross……………………………………………………………………………

4031

Disc: Offsets, BA and OL: Collect, int, Fed secur…………………………………………………

4050
4053
4060

Disc: Offsets, BA: Change in uncol pay, Fed srcs, unex…………………………………………
Disc: Offsets, BA only: Antic offsetting collect……………………………………………………
Disc: Additional offsets against BA only (total)…………………………………………………

4070
4080

Disc: Budget authority, net…………………………………………………………………………
Disc: Outlays, net……………………………………………………………………………………

100

4180
4190

Budget authority, net (disc. and mand.)……………………………………………………………
Outlays, net (disc. and mand.)………………………………………………………………………

100

Page 14 of Section 113

o Cash…….…...
$600
o Federal securities
at par)………....
$1,000
o Unrealized discounts - $100
Net balances .... $1,500

When appropriated (together
with other receipts), count the
discount realized as budget
authority on line 1101 or 1201
and reflect it in the balances on
line 2201 below.

The end of year balance is made up
of $1,600 cash.

100

OMB Circular No. A–11 (2020)

INVESTMENT TRANSACTIONS

EXHIBIT 113E

Investment in Federal Securities
Relationship between Apportionment and SF 133
Special or Trust Fund Accounts (excluding Trust Revolving Funds)

Previous
Approved

Bureau/ Account Title / Cat B Stub / Line Split

Agency: Department of Government
Bureau: Bureau of Central Services
Account: Central Special Fund (099-10-5999)
TAFS: 99-5999/X
IterNo
RptCat
AdjAut

2
NO
NO

Last Approved Apportionment: 11/25/CY
Reporting Categories
Adjustment Authority provided

1000
1000

DE
DA

Unob Bal: Brought forward, Oct 1

1101
1101
1150
1150

1
2
1
2

1920

1000
1000

DE
DA

OMB Action

1. Available for investment or
2. Available for investment and appropriated.
While there may be other permutations in law, situations A, B, and C
represent the most common situations.

Situation A: Collections and
earnings on investments is
invested and appropriated.

Total budgetary resources avail (disc. and mand.)

Situation B: Collections and
earnings on investments may be
invested; but only earnings on
investments are appropriated.

4,000,000
3,876,555

3,876,555

3,500,000
500,000

950,000
45,000
2,550,000
455,000

950,000
45,000
2,550,000
455,000

8,000,000

7,876,555

7,876,555

267,000

267,000

300,000

1101
1150

BA: Disc: Appropriation (earnings on investments)
BA: Disc: Anticipated appropriation (earnings on investments)

500,000

45,000
455,000

45,000
455,000

1920

Total budgetary resources avail (disc. and mand.)

800,000

767,000

767,000

1000
1000

DE
DA

1101
1101
1150
1150

1
2
1
2

1920

Memo
Obligations

When you have an expenditure account that that has legal
authority to invest in Federal securities, determine whether the
collections and/or earnings on investments are:

BA: Disc: Appropriation (user fees)
BA: Disc: Appropriation (earnings on investments)
BA: Disc: Anticipated appropriation (user fees)
BA: Disc: Anticipated appropriation (earnings on investments)

Unob Bal: Brought forward, Oct 1

Agency Request

OMB Footnote

Line
Split

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Unob Bal: Brought forward, Oct 1
BA: Disc: Appropriation (user fees)
BA: Disc: Appropriation (earnings on investments)
BA: Disc: Anticipated appropriation (user fees)
BA: Disc: Anticipated appropriation (earnings on investments)
Total budgetary resources avail (disc. and mand.)

Situation C: Collections and earnings on investments may be
invested; but neither are immediately appropriated. Amounts are
subject to appropriation.
There is nothing to apportion until the amounts are appropriated.

0

0

0

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 11/30/CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL

099-X-5999 Central Special Account
099-X-5999
Unexpired

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, Oct 1..………………………………………………………………………………

3,876,555

1101 BA: Disc: Appropriation …………………...………………………………………………………………………
invested and appropriated.
1150 BA: Disc: Anticipated appropriation………………………………………………………………………………

995,000
3,005,000

1910 Total budgetary resources (disc. and mand.)………………………………………………………………………

4,871,555

Situation A: Collections and
earnings on investments is

Situation B: Collections and
1000 Unob Bal: Brought forward, Oct 1..………………………………………………………………………………

267,000

1101 BA: Disc: Appropriation …………………...………………………………………………………………………
investments are appropriated.
1150 BA: Disc: Anticipated appropriation………………………………………………………………………………

45,000
455,000

1910 Total budgetary resources (disc. and mand.)………………………………………………………………………

312,000

earnings on investments may be
invested; but only earnings on

Situation C: Collections and earnings on investments may be invested;
1000 Unob Bal: Brought forward, Oct 1..………………………………………………………………………………
but neither are immediately appropriated. Amounts are subject to

0

appropriation.
1101 BA: Disc: Appropriation …………………...………………………………………………………………………
1150 BA: Disc: Anticipated appropriation………………………………………………………………………………

0

1910 Total budgetary resources (disc. and mand.)………………………………………………………………………

0

Note: While the exhibit includes discretionary budgetary resources lines, the guidance also applies to madnatory budgetary resources.

OMB Circular No. A–11 (2020)

Page 15 of Section 113

CIRCULAR NO. A–11
PART 4
INSTRUCTIONS ON BUDGET
EXECUTION

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

SECTION 120—APPORTIONMENT PROCESS

SECTION 120—APPORTIONMENT PROCESS
Table of Contents
120.1
120.2
120.3
120.4
120.5
120.6
120.7
120.8
120.9
120.10
120.11
120.12
120.13
120.14
120.15
120.16
120.17
120.18
120.19
120.20
120.21
120.22
120.23
120.24
120.25
120.26
120.27
120.28
120.29

120.30
120.31
120.32
120.33

Introduction to Apportionments
What is an apportionment?
What terms and concepts should I understand to work with apportionments?
Are apportionments made at the Treasury appropriation fund symbol (TAFS) level?
What TAFSs are required to be apportioned?
What TAFSs are exempt from apportionment?
Can a portion of my TAFS be exempt from apportionment?
Do I need to submit an apportionment every fiscal year for TAFSs that are multi-year/noyear?
Can I incur obligations without an apportionment?
Can I use an apportionment to resolve legal issues about the availability of funds?
What is in an Apportionment?
How is the apportionment organized?
Why is the Budgetary Resources section needed?
After OMB approves an apportionment, can I obligate against all budgetary resources?
What is the format of the Applications of Budgetary Resources section and what categories
does OMB use to apportion funds?
What is the format of the Guaranteed Loan Levels and Applications section?
What other kinds of information may an apportionment include?
Preparing the Apportionment Request
How can I submit an apportionment request?
Is there a standard, set number of lines to show in an apportionment request?
What header information at the top of the apportionment must I complete?
What do I put in each column of the apportionment request?
Do I need to follow special conventions to show the portion of discretionary balances in
split accounts (TAFSs with both mandatory and discretionary funds)?
Can I use amounts that include decimal points or cents in an apportionment?
Should I use a specific numeric format in the Excel file that holds my request?
When are apportionments due at OMB for a new fiscal year?
When is the apportionment system open for a new fiscal year?
Can I combine TAFSs on a single apportionment?
Should I assemble apportionment requests for multiple TAFSs in a single package or file?
Can I cross-check information in the Budgetary Resources section?
Who can approve the apportionment request for the agency?
Who is responsible for preparing the apportionment request for allocation (parent/child)
accounts?
Submitting Apportionment Requests
How do I submit apportionment requests to OMB?
What functions will I perform using the apportionment system?
How do I gain access to the apportionment system?
Are there situations when I would not use the apportionment system?

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SECTION 120—APPORTIONMENT PROCESS

Table of Contents—Continued
120.34
120.35
120.36
120.37
120.38
120.39
120.40
120.41

120.42
120.43
120.44
120.45
120.46
120.47
120.48
120.49
120.50
120.51

120.52
120.53
120.54
120.55
120.56
120.57
120.58

Footnotes to Apportionments
What are apportionment footnotes (and footnote indicators)?
Do footnotes starting with the letter A correspond to Category A apportioned amounts
while those starting with the letter B relate to Category B apportioned amounts?
Will footnotes and additional tabs/attachments become part of the apportionment?
What footnotes are required for agencies to include in their apportionment requests?
What footnotes are recommended for agencies to include in their apportionment requests?
Approving Apportionment Requests
How will OMB indicate its approval of an apportionment?
When can I expect OMB to approve my first apportionment request for the fiscal year?
In the case of newly enacted full-year appropriations, am I under an automatic
apportionment until OMB approves my first full-year enacted apportionment request?
After You Have Received Your Approved Apportionment
How should I execute the apportionment?
What if I think that I may have obligated more than the amounts apportioned?
Must I control funds below the apportionment level?
How should I allot once I receive an apportionment?
How do I treat anticipated budgetary resources that are apportioned in the current fiscal
year but not yet realized, and do I need to reapportion them once realized?
What is the relationship between the apportionment and the Funds Control System?
Changes to Previously Approved Apportionments for the Current Fiscal Year
What types of situations could require me to request a new apportionment?
What adjustments can I make without submitting a reapportionment request?
What other types of adjustments can I request OMB to allow me to make without
submitting a new apportionment request?
What is the status of previously approved apportionments when a new apportionment is
approved in the same fiscal year?
Apportionments by Time Period
Will OMB apportion funds into future fiscal years?
How do I present deferrals or proposed rescissions on my request?
Can OMB reapportion a past period?
Do unobligated resources apportioned in earlier time periods of the same fiscal year remain
available?
Must I request that funds apportioned in one fiscal year be apportioned in the next fiscal
year if the funds were not obligated and remain available?
What is the status of approved apportionments from a previous fiscal year on
apportionments in the current fiscal year?
How does the last approved apportionment govern the actions a TAFS takes when the
TAFS enters the expired phase?

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SECTION 120—APPORTIONMENT PROCESS

Table of Contents—Continued
120.59
120.60
120.61
120.62

120.63
120.64
120.65

Apportionments Affected by the Continuing Resolution (CR)
During a CR, what happens to TAFSs that were apportioned before the start of a fiscal year
(e.g., no-year TAFSs)?
After a CR has been replaced by a full-year enacted appropriation, what do I show in the
Previous Approved column?'
After a short-term CR has been replaced by a full-year enacted appropriation, what do I
show in the Agency Request column?
What do I do if the full-year enacted appropriation changes the period of availability of
funds apportioned under a short-term CR?
What Other Important Things Do I Need to Know About Apportionments
What types of resources are apportioned by OMB?
Are all apportionments based on authority to incur obligations?
How do I treat extensions of the availability of unobligated balances in an apportionment?

120.66

Handling Deficiencies in Apportionments
When do I submit requests anticipating the need for the Congress to enact supplemental
budget authority?

120.67
120.68
120.69
120.70
120.71

Program Reporting Categories
What is the purpose of program reporting categories?
Do my estimates of program reporting category obligations limit the amount I can obligate?
What do OMB and the agency need to do to start using program reporting categories?
How do I fill in the program reporting category tab?
Why does OMB send the names of program reporting categories and Category B projects
to Treasury for use in GTAS?

Ex–120A

Exhibits—Sample Formats
Program Reporting Categories Format

Ex–120B
Ex–120C
Ex–120D

When Your Appropriations are Enacted in a Timely Manner
One-Year AppropriationFirst Apportionment for the Current Fiscal Year
No-Year AppropriationFirst Apportionment for the Current Fiscal Year
No-Year Appropriation—Reapportionment

Ex–120E
Ex–120F
Ex–120G
Ex–120H

When You Operate Under a Continuing Resolution
One-Year Appropriations Under Continuing Resolution
Appropriations and Unobligated Balances Under a Continuing Resolution
Apportionment Following a Continuing Resolution (No-Year TAFS)
Apportionment Following a Continuing Resolution (Annual TAFS, Category A)

Ex–120I

When You Encounter Unusual Circumstances
Public Enterprise (Revolving) or Intragovernmental
Reapportionment

OMB Circular No. A–11 (2020)

(Revolving)

Fund—

Page 3 of Section 120

SECTION 120—APPORTIONMENT PROCESS

Table of Contents—Continued
Ex–120J
Ex–120K
Ex–120L
Ex–120M
Ex–120N
Ex–120O
Ex–120P
Ex–120Q
Ex–120R
Ex–120S
Ex–120T

Trust Fund Limitation
Negative Amount Due to Reduced Unobligated Balance
Apportionments in Future Fiscal Years for Multi-Year Accounts
Trust Fund with Contract Authority, Appropriation to Liquidate Contract Authority,
and Obligation Limitation
Trust Fund (or Special Fund) with Collections Precluded from Obligation
Allocation Transfer Apportionment Format, Apportioning Programs
Allocation Transfer Apportionment Format, Apportioning Parent and Child
Allocation Transfer Apportionment Format, Child Only
Allocation Transfer Apportionment Format, Parent Only
Allocation Accounts
Sequester Apportionment
Summary of Changes

Removes previous years Exhibit 120A, which had listed all apportionment line numbers, and instead
directs the reader to the more detailed line guidance in Appendix F1 (exhibit 120A).
Clarifies whether or not an adjustment authority indicator (“AdjAut”) dictates if an automatic
adjustment can be made (section 120.2, 120.19).
Adds to the “account-specific apportionments” definition that an approving apportionment official
may also include another OMB official who has been delegated apportionment authority (section
120.2).
Emphasizes that if all or a portion of a TAFS is subject to apportionment, all budgetary resources,
including the portion exempt from apportionment, must be shown in the Budgetary Resources section
of the apportionment (section 120.10).
Removes the outdated reference to phone apportionments and instead states that other non-system
methods should be consistent with 31 U.S.C. 1513 (section 120.16).
Clarifies when an attachment/additional tab is apportioned and subject to the Antideficiency Act
(section 120.36).
Clarifies that if a final full-year appropriation bill is enacted before the end of a continuing resolution
(CR), the amounts automatically apportioned under the CR cannot be adjusted downward (section
120.41).
Explains when to use line 6180 versus 6181 on the apportionment (section 120.53).
Updates all exhibits to show non-expenditure transfers on anticipated lines as opposed to actual nonexpenditure transfer lines on the apportionment (various exhibits).

Page 4 of Section 120

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SECTION 120—APPORTIONMENT PROCESS

INTRODUCTION TO APPORTIONMENTS
120.1

What is an apportionment?

An apportionment is an OMB-approved plan to use budgetary resources (31 U.S.C. 1513(b); Executive
Order (E.O.) 6166, as amended by E.O. 12608). It typically limits the obligations you may incur for
specified time periods, programs, activities, projects, objects, or any combination thereof. An
apportionment is legally binding, and obligations and expenditures (disbursements) that exceed an
apportionment are a violation of, and are subject to reporting under, the Antideficiency Act (31 U.S.C.
1517(a)(1), (b)). See section 145 for more on reporting violations of the Antideficiency Act.
120.2

What terms and concepts should I understand to work with apportionments?

Account-specific apportionments are approved by an OMB Deputy Associate Director (or designee) or an
OMB official that has been delegated apportionment authority and typically include specific amounts. They
are in contrast to automatic apportionments, described below.
A Treasury Appropriation Fund Symbol (TAFS) has adjustment authority if OMB has approved an
apportionment with a footnote in the Application of Budgetary Resources section (footnote indicator that
starts with A) describing what new or additional resources are automatically apportioned without the need
for OMB to approve a new apportionment and a YES is in the Line Split column of the adjustment authority
line (AdjAut). For instance, OMB may provide adjustment authority for cases where actual earned
reimbursements exceed the estimate on the apportionment. For more on adjustment authority, see sections
120.49 and 120.50.
The Antideficiency Act prohibits Federal employees from obligating or disbursing amounts in excess of an
appropriation, an apportionment (or in its absence), an allotment, a suballotment or any other subdivisions
of funds that are identified in your agency's administrative control of funds. For more on the Antideficiency
Act, see section 145.
An amount is apportioned for obligation in the current fiscal year when it appears on the Category A,
Category B, or Category AB lines. Amounts apportioned for obligation in future fiscal years appear on the
Category C lines. The Application of Budgetary Resources section also includes lines for amounts that are
exempt from apportionment or not apportioned for either current or future fiscal years.
An automatic apportionment is approved by the OMB Director in the form of a Bulletin or provision in
Circular A-11, and typically describes a formula that agencies will use to calculate apportioned amounts.
An automatic apportionment is in contrast to the account-specific apportionments, described above, which
typically include specific amounts, and which are approved by an OMB Deputy Associate Director (or
designee) or an OMB official that has been delegated apportionment authority.
Carryover amounts are unobligated balances that are available from the prior fiscal year(s) in multi-year
and no-year accounts. See section 120.23 regarding the submission, for OMB approval, of requests for the
apportionment of carryover amounts. Pursuant to sections 120.7 and 120.56, carryover amounts are
automatically apportioned at zero until an account-specific apportionment is issued for such amounts.
Category A, Category B, Category AB or Category C—Apportioned amounts appear on different groups
of lines in the Application of Budgetary Resources section of an apportionment. Amounts are identified in
an apportionment:



by time (Category A);

OMB Circular No. A–11 (2020)

Page 5 of Section 120

SECTION 120—APPORTIONMENT PROCESS



by program, project, or activity (Category B);



by a combination of program, project, or activity and time period (Category AB); or



for future years (only for multi-year/no-year accounts) (Category C).

You must report obligations to Treasury with the same categories as used on the apportionment.
Exception apportionment is a colloquial term that describes a type of account-specific apportionment that
can be issued for operations under a continuing resolution (CR), in lieu of the OMB-issued automatic
apportionment. This excludes account-specific written apportionments for an anomaly provided in the CR.
OMB approves exception apportionment requests only in extraordinary circumstances. See section 123.9
for additional guidance.
Footnotes provide additional information and direction beyond the line stubs and dollar amounts. See
section 120.34 for more information.
Impoundment—Pursuant to the Impoundment Control Act, apportionments may also set aside all or a
portion of the amounts available for obligation.



Amounts deferred through the apportionment process are those portions of the total amounts
available for obligation that are specifically set aside as temporarily not available until released by
OMB.



Amounts withheld pending rescission are those portions that are set aside pending the enactment of
legislation reducing the authority to obligate such funds.

For further information on deferrals and rescissions, including the difference between an impoundment and
a cancellation proposed by the President, see section 112.
The line split column allows you to provide information about a line or to distinguish between two or more
budgetary resource amounts that you would otherwise put on a single line. For more details on line splits,
see section 120.19.
Memo obligations are amounts obligated during the current fiscal year at the time the apportionment request
is prepared. The date of the obligations is at the top of the column.
Program reporting category—Agencies and OMB will work together to determine the program reporting
categories (if any, section 120.67) under which the agencies will report their obligations in their SF 133
Reports on Budget Execution and Budgetary Resources (see section 130). Program reporting categories
should be based on elements that agencies track in their financial systems. Though you are encouraged to
use program reporting categories, there are some cases where OMB and agencies will choose not to use
any.
The program reporting categories are not used to apportion funds and are not subject to the Antideficiency
Act (Appendix G).
Reapportionments are made when you need to make changes to the previously approved apportionment for
the current year (section 120.48). For example, you should request a reapportionment when approved
apportionments are no longer appropriate or applicable because the amounts available for obligation have
increased or unforeseen events have occurred.
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SECTION 120—APPORTIONMENT PROCESS

The Treasury Appropriation Fund Symbol (TAFS) combines the Treasury agency or department code, the
Federal account symbol, and the period of availability of the resources in the account (section 20.3). The
period of availability may be annual, multi-year, or no-year (section 20.4(c)). Annual TAFSs have funds
that are available for obligation for no longer than one fiscal year. Multi-year TAFSs have funds that are
available for a specified period of time in excess of one fiscal year. No-year TAFSs have funds that are
available until expended. See section 20.4 for more details.
The Department of the Treasury's list of account symbols
http://fiscal.treasury.gov/fsreports/ref/fastbook/fastbook_home.htm.
120.3

may

be

found

here:

Are apportionments made at the Treasury appropriation fund symbol (TAFS) level?

Yes, apportionments are only made at the TAFS level. See section 20.11 for more details on TAFSs. For
cases of allocation transfers, see section 120.29.
120.4

What TAFSs are required to be apportioned?

All TAFSs are required to be apportioned, except in the case of a TAFS that is in its entirety exempt from
apportionment. See section 120.6 for a TAFS that is partially exempt from apportionment.
120.5

What TAFSs are exempt from apportionment?

The following types of TAFSs are exempt from apportionment:



TAFSs specifically exempted from apportionment by 31 U.S.C. 1511(b) or other laws.



TAFSs for which budgetary resources:






have expired and therefore the expired TAFS cannot be reapportioned in the expired
phase (in this case, the last apportionment during the unexpired phase applies);
have been fully obligated before the beginning of the fiscal year; or
are available only for transfer to other TAFSs (unless OMB determines otherwise),
which can include TAFSs where the sole purpose of the TAFSs is to effectuate an
expenditure transfer between fund types (e.g., between Federal funds and trust funds)
(see below for additional information).

Because transfer-only TAFSs that require expenditure transfers (due to crossing Federal fund group to a
trust fund) involve an obligation, you must request a letter from your OMB Deputy Associate Director for
proper funds control documentation that the TAFS is exempt from apportionment because the funds are
available only for transfer to other TAFSs.



TAFSs of the following types, which the OMB Director may exempt from apportionment pursuant
to 31 U.S.C. 1516:




Trust funds or working funds if an expenditure from the fund has no significant effect
on the financial operations of the United States Government;
Management funds (Treasury TAFSs with the symbols 3900–3999);

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Page 7 of Section 120

SECTION 120—APPORTIONMENT PROCESS





Payment of claims, judgments, refunds, and drawbacks;
Payment under private relief acts and other laws that require payment to a designated
payee in the total amount provided in such acts;



Foreign currency fund TAFSs (unless OMB requests), section 120.63;



Interest on, or retirement of, the public debt; and



Items the President has determined to be of a confidential nature for apportionment
and budget execution purposes.

In order to request that the OMB Director exempt a TAFS from apportionment pursuant to 31 U.S.C. 1516,
you must send in a formal request with the justification. Your OMB Deputy Associate Director (DAD) or
an OMB official that has been delegated apportionment authority will formally notify you in writing about
your exemption request. Memoranda that the DAD or delegated official provides to the agency providing
an exemption will also be posted within the apportionment system.
If your exemption request is pursuant to 31 U.S.C. 1516 and specifically for a trust fund or working funds
with expenditures that do not have significant effect on the financial operations of the United States
Government, your request needs to demonstrate that fact using historical information such as the magnitude
of the gifts and donations funding compared to the overall size of the agency's budget, the pattern of
obligations in that fund, etc.
To see a list of TAFSs that are exempt from apportionment, a report is available through the apportionment
system.
120.6

Can a portion of my TAFS be exempt from apportionment?

Yes, in a very limited number of cases, only a portion of the budgetary resources for a TAFS must be
apportioned. In these cases, agencies must show the full amount of budgetary resources—both exempt
from apportionment and non-exempt—in the Budgetary Resources section and show the amounts subject
to apportionment on apportioned lines, and the amounts not subject to apportionment on Line 6183, Exempt
from apportionment in the Application of Budgetary Resources section.
120.7 Do I need to submit an apportionment every fiscal year for TAFSs that are multi-year/noyear?
Yes. Multi-year/no-year TAFSs with unexpired budgetary resources available for obligation MUST be
apportioned every fiscal year, unless exempt under section 120.5. See also section 120.56.
120.8

Can I incur obligations without an apportionment?

No, an obligation cannot be incurred without an OMB approved apportionment (account-specific or
automatic), except when the relevant account, from which the amounts are being obligated, is exempt from
apportionment. The Antideficiency Act (section 145) prohibits the incurring of obligations that exceed the
approved apportionment amount (including, e.g., purchase services or merchandise). See section 145 for
specifics on the Antideficiency Act.

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SECTION 120—APPORTIONMENT PROCESS

120.9

Can I use an apportionment to resolve legal issues about the availability of funds?

No. The apportionment of funds is not a means for resolving any question dealing with the legality of the
amounts available by law or the legality of using funds for the purpose for which they are apportioned. Any
question as to the legality of the amounts available by law, or the legality of using funds for a particular
purpose, must be resolved through agency legal channels. Importantly, OMB's approval of an
apportionment request does not reflect OMB's concurrence with an agency's legal position.
WHAT IS IN AN APPORTIONMENT?
120.10 How is the apportionment organized?
The top of the apportionment shows the name and account number of the TAFS being apportioned, and
often includes other descriptive information, e.g., agency name, bureau name, budget account name and
number.
The apportionment always includes two sections: Budgetary Resources and Application of Budgetary
Resources. The Budgetary Resources section always appears toward the top of the apportionment, and
must show all budgetary resources available to the TAFS (e.g., appropriations, reductions, non-expenditure
transfers). The Application of Budgetary Resources shows apportioned amounts, which are legal limits that
restrict how much an agency can obligate, when it can obligate, and what projects, programs, and activities
it can obligate for.
Apportionments for guaranteed loan accounts include a third section, Guaranteed Loan Levels and
Applications.
Each section of an apportionment includes line numbers and descriptions of all pertinent amounts. See
Appendix F1 for a complete list of line numbers and detail descriptions for each line.
120.11 Why is the Budgetary Resources section needed?
The Budgetary Resources section is necessary for several reasons.
•

First, it provides sufficient detail for OMB to see what level of funding is coming into the TAFS
and therefore available to be apportioned. In many cases, apportioned amounts tie back to amounts
on specific budgetary resource lines.

•

Second, budgetary resource lines on apportionments match the lines used in the President's Budget
Program and Financing schedule and SF 133 Report on Budget Execution and Budgetary
Resources. The reason that these three presentations use the same line numbers is to facilitate
comparisons that provide agencies and OMB with a basis to know they are looking at the right
numbers. In addition, the Budget Enforcement Act (BEA) category (i.e., discretionary or
mandatory) information in this section is provided to the Treasury Department to facilitate agency
reporting of BEA information in budget execution reports.

•

Third, the apportionment is the first step in a fiscal year's budget execution process, and provides
the basis for agencies to post information in their funds control and financial systems.

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SECTION 120—APPORTIONMENT PROCESS

120.12 After OMB approves an apportionment, can I obligate against all budgetary resources?
Not necessarily. You should not obligate until apportioned amounts have been allotted in accordance with
your agency's OMB-approved funds control regulations (see section 150, Administrative Control of Funds).
There are other circumstances in which you cannot obligate funds following an apportionment. For
example, you cannot obligate against anticipated resources. You must wait until the resources are realized
before incurring obligations. Additionally, in some cases, a footnote to the apportionment will state that
amounts are apportioned, but are only available for obligation when specified events occur (such as an
agency taking certain action).
120.13 What is the format of the Application of Budgetary Resources section and what categories
does OMB use to apportion funds?
OMB usually uses one of four categories to apportion budgetary resources in a TAFS.
Category A apportions budgetary resources by fiscal quarters, e.g., quarter one (October 1 through
December 31) and quarter two (January 1 through March 31). Lines 6001 through 6004 are used for
quarters one through four, respectively.
Category B apportions budgetary resources by program, project, activities, objects or a combination of these
categories. Lines 6011 through 6110 are used for Category B apportioned amounts. One TAFS can
potentially have dozens of Category B apportionments, each pertaining to specific activities, projects, and
so on. There are also cases when it makes programmatic sense for OMB to use a single, Category B
apportionment for a given TAFS.
Category AB apportions budgetary resources by a combination of fiscal quarters and projects. You may
use Lines 6111 through 6158 to apportion a maximum of 12 projects in this manner. The table below shows
which lines are reserved for which quarters.
Lines\Quarters
6111 – 6114 (Q1 thru Q4, respectively)

Project #1

6115 – 6118 (Q1 thru Q4, respectively)

Project #2

6119 – 6122 (Q1 thru Q4, respectively)

Project #3

6123 – 6126 (Q1 thru Q4, respectively)

Project #4

6127 – 6130 (Q1 thru Q4, respectively)

Project #5

6131 – 6134 (Q1 thru Q4, respectively)

Project #6

6135 – 6138 (Q1 thru Q4, respectively)

Project #7

6139 – 6142 (Q1 thru Q4, respectively)

Project #8

6143 – 6146 (Q1 thru Q4, respectively)

Project #9

6147 – 6150 (Q1 thru Q4, respectively)

Project #10

6151 – 6154 (Q1 thru Q4, respectively)

Project #11

6155 – 6158 (Q1 thru Q4, respectively)

Project #12

Category C apportions budgetary resources in multi-year and no-year TAFSs into future fiscal years. Lines
6170 thru 6173 are used for Category C apportioned amounts. (Note: Category C amounts that OMB
apportions in one year are not available for you to obligate against in the following year. For these amounts
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to be available, OMB must approve a new request in the following year that apportions these amounts on
Category A, B, or AB lines.) See section 120.52 for additional information.
Apportionments may include a combination of categories.
In some cases (uncommon), resources in the Budgetary Resources section are not apportioned. In such
cases, the non-apportioned budgetary resources are shown using one of four apportionment lines —
(1) 6180, Withheld pending rescission (rarely used),
(2) 6181, Deferred (rarely used),
(3) 6182, Unapportioned balance of a revolving fund, and
(4) 6183, Exempt from apportionment (uncommon, and used in TAFSs with both budgetary resources
subject to and exempt from apportionment — at the bottom of the section on the Application of
Budgetary Resources).
Agencies must report obligations to Treasury (GTAS) using the same level of specificity as appears on the
apportioned section of your most recent approved apportionment. For instance, if OMB uses a single
Category B project with five program reporting categories, you must report obligations for each program
reporting category. Likewise, if OMB uses ten Category B projects and you incur obligations for each of
these projects, your GTAS submission and SF 133 budget execution report must show obligations for each
of these ten Category B projects and continue to report them in the expired phase.
120.14 What is the format of the Guaranteed Loan Levels and Applications section?
An apportionment for guaranteed loan financing accounts can have a third section, Guaranteed Loan Levels
and Applications section. This section shows limitations on loan levels by program level either from the
current year and/or unused from prior year(s), and the application of the program level by quarter, risk
category, or a combination. The total of the limitation on loan levels by program level should equal the
total of the application of the program levels.
120.15 What other kinds of information may an apportionment include?
Many kinds of additional information can be integrated into an apportionment request. Here are some
examples.
Allocations. The allocations tab (if required by your RMO examiner) includes a list of all transfer allocation
(or children) accounts that are expected to receive a non-expenditure transfer of funds from the parent TAFS
being apportioned. The allocation accounts are subject to the Antideficiency Act. Unless OMB separately
apportions an allocation account after apportioning the parent account, the allocation account must follow
all apportioned amounts, footnotes, and other guidance of the parent account (see section 120.29 for more
details).
Footnotes. Footnotes appear on one of three tabs: "Previously Approved Footnotes," "Agency Footnotes,"
and "OMB Footnotes." Footnotes on the OMB Action column in the Application of Budgetary Resources
section (footnote indicator starts with A) are subject to the Antideficiency Act. See section 120.34 for
additional information on footnotes.
Program Reporting Categories. When used, these identify the level of detail that an agency must use in
reporting its obligations on SF 133 budget execution reports. These appear on the PgmCat tab in the
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apportionment request. These are not subject to the Antideficiency Act. See section 120.67 for additional
information on program reporting categories.
System-generated reports. When agencies validate requests, the apportionment system sometimes creates
reports showing latest SF 133 versus the apportionment request; warrants; and non-expenditure transfers.
These reports are not subject to the Antideficiency Act.
Additional tabs. Apportionments are almost always prepared, submitted and approved in Excel files.
Certain tabs in the Excel file house the apportionment request or footnotes. Others are reserved for other
specific kinds of information. Agencies may also use additional tabs as attachments to the apportionment.
Tabs in the Excel file are only subject to the Antideficiency Act if specifically referenced in a footnote in
the OMB Action column of the Application of Budgetary Resources section of the apportionment (see
section 120.36).
Attachments. Attachments may include Word, PDF, or Excel files with a wide range of information that
pertains to the apportionment request, but that is not included in the Excel file containing the request. These
attachments are subject to the Antideficiency Act only if they are specifically referenced in a footnote in
the OMB Action column of the Application of Budgetary Resources section of the apportionment (see
section 120.36).
PREPARING THE APPORTIONMENT REQUEST
120.16 How can I submit an apportionment request?
The vast majority of apportionments are submitted by agencies and approved by OMB using OMB's secure,
web-based apportionment system. When questions or issues arise using the system, please send the Excel
file you are working with and a brief description of the issue to "apportionment@omb.eop.gov." Please
direct questions of a substantive nature to your OMB representative.
In a limited number of cases necessitated by extenuating circumstances, OMB may approve an
apportionment by e-mail or other non-system methods consistent with 31 U.S.C. 1513. Once the
extenuating circumstances have passed (or sooner if possible), agencies and OMB should process these
same requests using the apportionment system.
120.17 Is there a standard, set number of lines to show in an apportionment request?
No. While the format of the request is fixed and uses specific columns to hold certain kinds of information,
the number of lines used for a given TAFS varies considerably. The apportionment system allows you to
pick from more than 125 different budgetary resource lines, but agencies will only want to show amounts
on a few of these lines for any given TAFS. For example, a TAFS with only an annual appropriation may
just use one budgetary resource line.
The system provides significant flexibility to allow agencies to put in other lines with zero amounts. For
instance, an apportionment for a given TAFS might show all discretionary appropriations lines, but no
mandatory appropriations lines. Agencies must work closely with their OMB representatives in determining
which budgetary resource lines to show with zero amounts (e.g., post short-term continuing resolution, see
section 120.62).
Appendix F1 shows all possible line choices that are available in the apportionment system.

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120.18 What header information at the top of the apportionment must I complete?
The header must provide the fiscal year for the apportionment and a public law (if no public law is available
right after the enactment of the bill, the H.R. number is acceptable). The public law reference may be
descriptive if there are multiple public laws covered by the apportionment or if the annual appropriations
act is not enacted. Some examples are:



Funds provided by Public Law N/A – Carryover



Funds provided by Public Law N/A – Multiple

120.19 What do I put in each column of the apportionment request?
TAFS. TAFS information appears in columns A through F of apportionment requests. The columns show:
Treasury agency; period of availability (FY1 and FY2); and allocation account and sub-account, if
applicable. For presentation purposes, these columns are often hidden. You can unhide these columns if
necessary. As part of validating requests or sending requests, the system checks that these columns are
filled out properly; if they are not, the system provides an error message.
Line numbers. Appendix F1 shows a complete list of line numbers and descriptions.
Line splits. You must provide line split in the following cases:



The IterNo (Iteration Number) line shows the number of times OMB has approved (apportioned) an
apportionment for a given TAFS in a fiscal year. No action is necessary if you use the Create
Template function in the apportionment system as a starting point for preparing your requests. The
apportionment system automatically puts in the Iteration Number in the line split column, as well
as puts the last approval date in the line stub column.



The RptCat line indicates whether the TAFS uses Program Reporting Categories (section 120.67).
Use "YES" or "NO", as appropriate, for the line split column.



The AdjAut line indicates whether OMB has approved a footnote in the Application of Budgetary
Resources section (footnote indicator that starts with A) on the apportionment that allows specific
types of adjustments to be made without submitting a reapportionment request. Use "YES" or "NO",
as appropriate, for the line split column. (See section 120.50)



Line 1000 shows unobligated balances. For unobligated balances in no-year and multi-year TAFSs
with both mandatory and discretionary funding, you must use a line split that starts with the letter
"D" to show the portion of the balances that are discretionary. To distinguish between estimated
and actual balances, use line splits of "E" to show estimated balances or "A" to show actual balances.
Use "DE" or "DA" to indicate estimated from actual discretionary balances, respectively, and use
"ME" and "MA" to indicate estimated from actual mandatory balances (section 120.20).

You may use the line splits to distinguish between two or more amounts that you would otherwise put on a
single line. For example, you may use line splits to distinguish between two or more sources of collections,
to distinguish between unobligated balances from reimbursable authority versus direct appropriations, or
even to distinguish sequestration amounts on an apportionment.
You cannot use line number splits for the Application of Budgetary Resources section.

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Previous Approved Column.



Leave the column blank for the first request you submit for a given fiscal year. See Exhibits 120C,
and 120D, and 120F for examples of an annual (one-year) appropriation, a no-year appropriation,
and appropriations provided by a continuing resolution.



Include amounts from the "OMB Action" column of the previously approved apportionment within
the same fiscal year. This includes any adjustments under sections 120.49 or unless your RMO
determines any other adjustment authority granted to you by OMB in writing (section 120.50).



When appropriations are enacted following one or more CRs, include the amounts from the last CR
in this column (see section 120.60) unless otherwise required by your RMO.



For reapportionment requests add the indicator, e.g., A1, B1\B2, which indicates that a footnote(s)
appears on the previous approved footnote worksheet tab. If your earlier apportionment had
footnotes, the worksheet tab will be automatically populated by the apportionment system.

Agency Request Column.



Include the amounts you are requesting in this column.



Include an indicator, e.g., A1, B1, which indicates that a footnote appears on the agency footnote
tab. See section 120.34 for more information on footnotes.

OMB Action Column.



The apportionment system places formulas in the OMB Action column to set it equal to the Agency
Request column. OMB will adjust the OMB Action values as necessary when reviewing and
approving your request.



Include an indicator, e.g., A1, B1, which indicates that a footnote appears on the approved footnote
tab. The footnotes in the OMB Footnote column override all other footnotes.

Memo Obligations Column.
•

Include memorandum obligations in this column. Also include the date of the obligations using
the MM-DD-YYYY format on the RptCat row. The memo obligations support your
reapportionment request.

120.20 Do I need to follow special conventions to show the portion of discretionary balances in split
accounts (TAFSs with both mandatory and discretionary funds)?
Yes. For unobligated balances in no-year and multi-year TAFSs with both mandatory and discretionary
funding (split accounts), you must show the discretionary portion of the balances by using a line split that
starts with the letter "D" and you must show the mandatory portion of the balances by using a line split that
starts with the letter "M". You will do this solely on Line 1000, Unobligated balance, brought forward,
Oct. 1. You must also change the Line Stub to start with the word Discretionary, e.g., Discretionary
Unobligated balance, brought forward, Oct. 1 or Mandatory Unobligated balance, brought forward, Oct. 1,
as appropriate. Many agencies use line splits of "E" or "A" to distinguish Estimated from Actual balances,
respectively. In these cases, you would use "DE" or "DA" to indicate estimated from actual discretionary
balances, respectively and you would use "ME" or "MA" to indicate estimated from actual mandatory
balances, respectively.
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120.21 Can I use amounts that include decimal points or cents in an apportionment?
No. You must round all amounts up to a dollar in apportionment requests. In addition, you may not round
amounts to thousands. When you round up, the delta between the actual cents and the amount apportioned
is not available for obligation and your funds control system must reflect that. Additionally, you should
footnote the apportionment to indicate that rounding has occurred and therefore rounded amounts on the
apportionment will not match amounts reported on the SF 133 which are reported to the penny. Here is an
example of such a footnote:
"Pursuant to the authority in OMB Circular A-11 section 120.21, one or more lines on the apportionment
(including lines above line 1920) may have been rounded up and as such, those rounded lines will not match
the actuals reported on the SF-133. Agency will ensure that its funds control system will only allot actuals."
120.22 Should I use a specific numeric format in the Excel file that holds my request?
Yes, you must use whole numbers (decimal points are not permitted) or blanks in numeric columns.
Numeric columns include the Previous Approved Amount, Agency Request, OMB Action, and
Memorandum Obligations columns. Numbers (including zero) must be formatted using the number format
with thousands separator (a comma), and with a leading negative sign (-). You cannot use asterisk, special
characters, or letters in numeric columns of any apportionment request. Further, you cannot format a
number, zero or otherwise, to appear as an asterisk or other special character. There is a single exception:
in the memorandum obligations column only, you may use a date format on the RptCat line.
120.23 When are apportionments due at OMB for a new fiscal year?
If ...

Then, submit your first apportionment request by...

Any part of the budgetary resources for a TAFS is not
determined by current action of the Congress (such as
permanent appropriations, public enterprise and other
revolving funds subject to apportionment,
reimbursements and other income, and balances of
prior year budget authority)

August 21, as required by 31 U.S.C. 1513(b)

All or any part of the budgetary resources for a TAFS
are determined by current action of the Congress

August 21, or within 10 calendar days after the
enactment of the appropriation or substantive acts
providing new budget authority (i.e., authorization
bills), whichever is later

After August 21, OMB requires an explanation for any delayed initial apportionment requests in accounts
with budgetary resources not dependent on current action of the Congress.
We encourage you to begin preparation of apportionments and related materials as soon as the House and
Senate have reached agreement on funding levels. In this way, you can make a timely submission of your
request to OMB, and OMB can have adequate time for its review.
120.24 When is the apportionment system open for a new fiscal year?
The apportionment system will open to agencies to start preparing requests no later than August 1 (or the
following business day). Agencies can submit their requests starting August 8.

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120.25 Can I combine TAFSs on a single apportionment?
No. From time to time, agencies ask whether they can combine (or "roll-up") the amounts from two or
more TAFSs, and submit an apportionment for this single "combined" TAFSs (e.g., miscellaneous
accounts). Agencies may not do this because the apportionments must tie back to the statutory authority,
which explicitly makes distinctions between accounts and defines the period of availability of the funds in
the accounts. These are the same pieces of information that distinguish one TAFS from another.
120.26 Should I assemble apportionment requests for multiple TAFSs in a single package or file?
Yes, unless your OMB representative determines otherwise. To the extent practical, submit apportionment
requests for each independent agency, departmental bureau, or similar subdivision together.
120.27 Can I cross-check information in the Budgetary Resources section?
Yes. You can cross-check information in certain cases against the President's Budget or the most recent SF
133 Reports. In addition, for general fund TAFSs, you should check that appropriations and warrants by
Treasury (if any) are consistent and you can check that actual non-expenditure transfers match transfers
processed at Treasury. See https://community.max.gov/x/HAAQAw.
120.28 Who can approve the apportionment request for the agency?
Agencies must use appropriate internal controls in preparing apportionment requests, and specifically
ensure that the agency official with authority to review and approve the request has done so. The approving
official at the agency is not required to sign the request that is sent to OMB, but may do so if required by
the agency's internal controls or if requested by the OMB examining division. OMB's apportionment
system does not accommodate electronic signatures of agency officials.
120.29 Who is responsible for preparing the apportionment request for allocation (parent/child)
accounts?
Allocation accounts involve both a "parent" appropriation and a "child" recipient of budgetary resources
via an allocation non-expenditure transfer. For instance, if an appropriation is enacted to the Funds
Appropriated to the President's International Military Education and Training account (11-1081 /X), and a
subsequent allocation is made to the Department of the Army (Treasury agency 21), then the allocation
non-expenditure transfer from 11-1081 /X to Army would be as follows: 11-1081 /X transfer to 21-111081 /X.
Unless OMB determines otherwise, the agency that receives the appropriation to be allocated (the "parent")
should submit a single, consolidated apportionment request that encompasses both the parent TAFS and all
the allocated recipient "child" agencies and/or bureau TAFSs (see Exhibit 120P for an example that uses
line splits to distinguish between the parent and children on the apportionment). Additionally, allocation
transfers are normally apportioned at the same category level as the parent account (e.g., Category A, B,
AB, or C). The agency administering the parent TAFS will indicate to the receiving agency what portion
of the consolidated apportionment is transferred to the allocation TAFSs.
Note that only Category A apportioned amounts can use line splits to distinguish parent from the child (see
Exhibit 120P); category B apportioned amounts cannot use a line split to make such distinctions. In this
scenario, you could apportion two separate category B amounts as follows:



Line 6011: PPA name XX (parent)

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

Line 6012: PPA name XX (child)

Allocation account apportionments, however, can be done in different ways. See Exhibit 120R for an
example of a parent-only allocation apportionment and Exhibit 120Q for an example of a child-only
allocation transfer apportionment.
The parent agency must ensure that the recipients are provided the approved apportionment request on a
timely basis. Obligations incurred for the program as a whole are limited by the approved apportionment.
Receiving agencies will be responsible for keeping obligations within the amount so specified in the
apportionment or to the amount transferred to it from the parent.
If you have an apportionment that includes allocations, your RMO representative may require you to
include a worksheet, named Allocations, to show the required information. The name of the worksheet
must be Allocations and cannot be changed. (See Exhibit 120S) You do not need to include an Allocations
worksheet if you are not using allocations.
In order for the transfers to crosswalk correctly in the SF 133 and President's Budget, please ensure that
both the parent and child use the 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 typically use OMB's web-based apportionment system to submit their apportionment requests
to OMB (see section 120.32 for getting permission in the system to send). In those circumstances when
you are unable to use the web-based system, e-mail the Excel file containing your request to your OMB
representative. You will almost always be required to send OMB an electronic copy of the apportionment
request. In some cases, the OMB representative may request you to provide a hard copy of the signed
request.
120.31 What functions will I perform using the apportionment system?
OMB's web-based apportionment system is the primary system agencies will use to prepare, submit, and
run reports on their apportionment requests. Staffers with authority to use the system may use the
Support\Links tab to find detailed guidance on using the system.
Below is a brief overview of the major functions.
(a) Create template
Use the Create Template screen to get a starting point for your request. If you are only creating one TAFS,
the data entry screen is the best starting point. If the TAFS you are working with has already been
apportioned in the fiscal year for which you are submitting a request, the system will create a properly
formatted Excel file with the most recently approved information in the Previous Approved column. If the
TAFS has not yet been apportioned or has never been apportioned, you can draw source data from a
previous fiscal year and/or a different TAFS to provide a starting point for your request.

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(b) Validate
After you have created a template and updated it to reflect the proper information for your request, use the
Validate Request screen to do two things: check for any math or formatting errors, and if there are no errors,
create a new file that is ready to be submitted to OMB. This file will have several Excel tabs that were not
in your original template. It will have the tab called Appor_Req_to_OMB with the primary apportionment
information. It will have a tab to hold any footnotes that OMB may wish to include with the apportionment.
If any of the TAFSs in your file have warrants, transfers, or SF 133 data (excluding parent or child allocation
accounts) for the fiscal year of your requests, the validated file will also have tabs to display these items.
You will need to download and save this file wherever you keep your apportionment files.
(c) Send
If your agency administrator has given you the ability to send requests, you can use the Send tab to send
files to OMB, or in some cases, to send files to a central office in your agency that will approve requests
and send them to OMB.
(d) Run reports
At any time, you can go to the Run Reports tab to find information associated with your apportionment
request, including the latest approved amounts, the latest submission and approval dates, etc.
120.32 How do I gain access to the apportionment system?
The apportionment system can be found here: https://apportionment.max.gov.
In order to use the apportionment system to prepare requests and run reports, you must have a MAX User
ID and your agency administrator must add you to one or more apportionment groups. Your administrator
may also choose to 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 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 limited circumstances, OMB may apportion using a letter apportionment. Additionally, during a
continuing resolution period, OMB will sometimes apportion certain types of budgetary resources, such as
spending authority from offsetting collections, using a blanket written letter apportionment in addition to
the OMB CR Bulletin. Consult your OMB representative for more information.
FOOTNOTES TO APPORTIONMENTS
120.34 What are apportionment footnotes (and footnote indicators)?
The request tab of an apportionment includes columns for previous approved amounts, agency request, and
OMB action. Next to each of these columns, in turn, is a column for a footnote indicator. The use of a
footnote indicator on the request tab, e.g., A1, B1, indicates that one or more footnotes are associated with
that line.

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Footnotes appear as textual descriptions on specific tabs in the apportionment file, and typically provide
additional information or direction associated with one or more lines on the request. A request includes
separate footnote tabs associated with amounts in the previously approved request column, agency requests
column, and OMB Action column. Footnotes are divided into two basic groups: footnotes for apportioned
amounts (in the Application of Budgetary Resources section), and informational footnotes for budgetary
resources.
Footnotes for Apportioned Amounts (Application of Budgetary Resources section). Each footnote indicator
in this section begins with the letter A. These footnotes are associated with one or more lines in the
Application of Budgetary Resources section (the bottom section of the apportionment, OMB action
column), have legal effect, and are subject to the Antideficiency Act. For example, a footnote may allow
for an upward adjustment of budgetary resources in excess of amounts prescribed in section 120.49 without
the need for further action by OMB.
Footnotes for Budgetary Resources (Budgetary Resources section). Each footnote indicator in this section
begins with the letter B. These footnotes are informational and are associated with one or more lines in the
Budgetary Resources section (the top section of the apportionment). For example, a footnote may identify
the source of offsetting collections or explain the basis for amounts on a recovery line. Because these
footnotes are not in the Application of Budgetary Resources section (e.g., apportioned), they have no legal
effect.
Indicators for footnotes. Footnotes are designated (indicated) through a letter/number combination. Each
footnote indicator starts with a letter A or B (A for apportioned amounts in the application of budgetary
resource section; B for budgetary resource), which is followed by a one- or two-digit number: e.g., B1. If
a single line has more than one footnote, separate the indicators with commas: A1, A2, A3.
You can find more detailed implementation guidance in OMB's secure, web-based apportionment system
under the "Open Support \ Links" tab in navigation menu.
120.35 Do footnotes starting with the letter A correspond to Category A apportioned amounts while
those starting with the letter B relate to Category B apportioned amounts?
No. Footnote indicators associated with lines in the Budgetary Resources section start with the letter B.
Footnote indicators associated with lines in the Application of Budgetary Resources section (apportioned
amounts) start with the letter A (irrespective of whether apportioned amounts are Category A, B, AB,
or C).
120.36 Will footnotes and additional tabs/attachments become part of the apportionment?
Yes, but they will only be subject to the Antideficiency Act if they are specifically referenced in a footnote
in the OMB Action column of the Application of Budgetary Resources section of the apportionment.
However, if you want to be clear that the attachments to the apportionment that are not cited in the
apportionment itself (e.g., apportioned OMB footnote) are not subject to the Antideficiency Act then you
may choose to state as such. An example of a statement to use on the apportionment tab is as follows: "This
attachment is not subject to 31 U.S.C. 1517."
120.37 What footnotes are required for agencies to include in their apportionment requests?
There is no universal requirement to include footnotes in an apportionment request, except for those
required after a short-term CR (see section 120.60). Many apportionments are approved without footnotes.
Here are examples of cases when you use footnotes:
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

If you submit an apportionment request and OMB included footnotes in the OMB Footnotes tab of
the last approved apportionment, the previously approved footnote indicators must appear in the
Prev Footnote column and the text must appear in the Previously Approved Footnotes tab.



If a particular TAFS has a standard footnote year after year, retain it in your apportionment request
unless you have consulted with OMB.



Include any footnotes your OMB examining division has specifically directed you to include.



Unless OMB determines otherwise, when amounts are automatically apportioned (as specified in
sections 120.49, 120.50 (if applicable) or section 185.20) and there is a subsequent need for
reapportionment, show automatically apportioned amounts in the previously approved column.
Include a footnote noting where changes have been previously made as automatic apportionments.

120.38 What footnotes are recommended for agencies to include in their apportionment requests?
Agencies may footnote each apportionment for annual and/or multi-year TAFSs only (not necessary for noyear TAFSs) if you believe that the current TAFS will be needed to liquidate obligations that were incurred
against canceled appropriations. In those cases, use the following footnote:
"Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriations for this account is
apportioned for the purpose of paying legitimate obligations related to canceled appropriations."
APPROVING APPORTIONMENT REQUESTS
120.39 How will OMB indicate its approval of an apportionment?
When OMB approves an apportionment through the apportionment system, you will receive an e-mail with
the approved Excel file attached. The e-mail will be from 'apportionment@omb.gov,' and the subject line
will include the words 'Approved Apportionment.'



The Excel file will include a tab called 'Approval Info,' which shows the name, title, and digital
signature imprint of the OMB official who approved the apportionment, as well as other pertinent
information.
o

The official who approves the apportionment may affix her or his electronic signature to
the request; or

o

The official approving a request may sign a paper copy in ink and instruct a staffer to put
a digitized picture of the official's signature (along with a note saying which staffer affixed
the signature) on the apportionment.

In some cases, the 'Approval Info' tab may not be present. In those cases, OMB will e-mail or fax a hard
copy of the apportionment that displays the signature of the approving OMB official.
The Excel file is locked, and should be opened in read-only mode. OMB maintains a copy of the approved
apportionment in its secure, web-based system. OMB also maintains the signed-in-ink apportionment in
those cases when a designated staffer affixes an official's digitized signature to the apportionment. As OMB
continues to transition from using ink signatures to using digital authoritative marks, you may receive
apportionments that have been approved using either method.
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OMB may also choose to indicate its approval of an apportionment in other ways, including by letter,
telephone, hard copy, or other method that is appropriate to the particular circumstance. For instance, in
rare circumstances where you need to obligate against a submitted reapportionment as soon as possible,
you do not have to wait to receive the signed apportionment in the system before obligating if OMB has
notified you that your reapportionment has already been approved.
120.40 When can I expect OMB to approve my first apportionment request for the fiscal year?
If a TAFS has any budgetary resources that are not determined by current actions of the Congress (e.g.,
permanent appropriations, carryover of unobligated balances, anticipated collections), OMB will notify you
of the action taken on your first apportionment request for the fiscal year by September 10, as required by
law (for requests submitted by the August 21 deadline specified by law). For TAFSs that have budgetary
resources solely as a result of current action by the Congress (e.g., TAFSs where the only budgetary
resource is a discretionary appropriation), OMB will notify you of the action taken on your request by
September 10 for requests submitted by August 21 or within 30 calendar days after the approval of the act
providing new budget authority, whichever is later.
120.41 In the case of newly enacted full-year appropriations, am I under an automatic
apportionment until OMB approves my first full-year enacted apportionment request?
Yes. Under this section, newly enacted full-year appropriations, including supplemental appropriations for
the current year, are automatically apportioned the pro-rata share (1/365th for each day, 1/366th for a leapyear) of the current year's enacted appropriation level.
Once a full-year appropriations Act is enacted, and if the Act was preceded by a short-term continuing
resolution (CR), the automatic apportionment provided by the OMB CR Bulletin is no longer in effect;
however, the amounts apportioned remain in effect even if the President enacts the full-year appropriation
bill prior to the end of the short-term CR period.
For example, a CR ending November 15th would result in a pro-rata amount of 12.60% (46 days/365 days,
non-leap year) apportioned. If the CR is extended through December 20th an additional 9.59% (35 days/365
days) would be apportioned, bringing the total percentage of the rate of operations apportioned to 22.19%
since October 1st. If full-year appropriations are enacted on December 15th (before the end of the CR
period), on December 15th you are automatically apportioned the 30 days' worth of the enacted full year
appropriation (30 days/365 days = 8.2%) pursuant to the automatic authority provided by this section.
Therefore, from October 1st through January 15th you have been apportioned a total of 30.39%, 22.19% of
the rate for operations provided by the short-term CR from the OMB CR Bulletin plus 8.20% of the final
appropriated amount pursuant to this section.
The automatic apportionment does not apply to any budgetary resource provided by authorizing legislation
or by reauthorizations that affect appropriated resources, such as the Farm Bill or surface transportation
reauthorizations. Additionally, pursuant to sections 120.7 and 120.56, automatic apportionment does not
apply to carryover amounts, which are automatically apportioned at zero until an account-specific
apportionment is approved for such amounts.
Pending OMB's approval of the first written account-specific apportionment request for full-year enacted
appropriations for the current fiscal year, agencies are automatically apportioned 30-calendar days of funds
calculated using the above rate. Note that the pro-rata share calculation does not include rescissions and
other transactions used to calculate the pro-rata share pursuant to the OMB CR Bulletin. The 30-calendar
days begin on the date of enactment of a full-year appropriation, except for after a lapse in appropriations
(see below). If OMB has not approved a request on the 30th calendar day after enactment, agencies are
automatically apportioned another 30 calendar days of funds using the above rate. This repeats until an
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account-specific apportionment is approved. Once a written account-specific apportionment is approved
by OMB, the automatic apportionment ceases to remain in effect.
If an agency has not yet submitted its first written account-specific apportionment request to OMB within
the first 30-day automatic apportionment period, the agency must provide an explanation of the delay to its
OMB representative.
Under this automatic apportionment, funds are apportioned as "lump-sum" and all of the footnotes and
conditions placed on prior year apportionments or last-approved apportionments remain in effect. This
guidance applies strictly to all budgetary resources provided by annual full-year appropriations bills,
including supplemental appropriations for the current year, and not other budgetary resources.
For accounts that have appropriations language with permissive carveouts ("up to" or "not more than" or
"not to exceed") for a specific amount with a different period of availability (POA) than the main
appropriation, the automatic apportionment applies to the main appropriation and not to the carveout
amount. Under this scenario the agency must execute a non-expenditure transfer to move the carveout
amount and then process an account-specific apportionment to obligate those specific transferred resources.
See the end of the Budgetary Resources section of Appendix F for further guidance on how to prepare the
apportionment in these scenarios.
After a lapse in appropriations, the automatic apportionment of full-year appropriations is in effect the day
the lapse occurred, not the date the President enacts the full-year appropriation. This situation only applies
when a full-year appropriation follows a lapse in appropriations.
If the full-year enacted appropriations are preceded by a short-term continuing resolution, see sections
120.60 and 120.62 for further guidance on how to reflect the previous approved column on your first written
account-specific apportionment request.
AFTER YOU HAVE RECEIVED YOUR APPROVED APPORTIONMENT
120.42 How should I execute the apportionment?
You must execute your programs as apportioned and in accordance with all applicable laws. The
authorization and / or appropriation language describes the purpose of the program(s) the TAFS will carry
out, and may include guidance for you to follow in executing these programs.
Your apportionment dictates how you must execute programs and control funds. You may only obligate
funds within:



budgetary resources apportioned and realized;



amounts apportioned by fiscal quarter (Category A);



amounts apportioned by program, project, or activity (Category B);



amounts apportioned by fiscal quarters and programs, projects, or activities (Category AB); and



guidance provided in OMB approved footnotes in the Application of Budgetary Resources section.

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120.43 What if I think that I may have obligated more than the amounts apportioned?
You may have violated the Antideficiency Act (31 U.S.C. 1517(a)(1)). See section145.
120.44 Must I control funds below the apportionment level?
Yes. Your agency's fund control regulations, as approved by OMB, dictate how you must control funds.
See section 150.
120.45 How should I allot once I receive an apportionment?
The agency system of administrative control of funds must be designed to keep obligations and expenditures
from exceeding apportionments and allotments or from exceeding budgetary resources available for
obligation, whichever is smaller, so as to avoid Antideficiency Act violations. See section 150.
120.46 How do I treat anticipated budgetary resources that are apportioned in the current fiscal
year but not yet realized, and do I need to reapportion them once realized?
Even when anticipated budgetary resources have been apportioned in the current fiscal year, you may not
obligate against these resources before the resources have been realized (and, thus, you may not obligate
against the resources in an amount that exceeds the amount that has been realized). For example, if OMB
has apportioned anticipated budget authority from the agency's collection of user fees, you may not obligate
against those user fees until you have collected them (and, thus, you may not incur obligations that exceed
the amounts that have been collected).
Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the
amount realized exceeds the conditions on the total amount apportioned (see section 120.49). However,
this only applies during the current fiscal year. For instance, if you had anticipated resources apportioned
in the prior fiscal year for a reimbursable agreement but it was not realized, you will need to reapportion
those anticipated resources in the next fiscal year.
120.47 What is the relationship between the apportionment and the Funds Control System?
The agency's system of administrative control of funds (see section 150 and Appendix H) should be
designed to keep obligations from exceeding apportioned amounts, allotments, suballotments, and other
administrative subdivisions of funds. This funds-control system also should be designed to keep obligations
from exceeding budgetary resources that have been realized, and should be able to track obligations by
program reporting categories used in the apportionment.
The funds-control system must track obligations to make sure obligated levels do not exceed:



budgetary resources apportioned;



amounts provided by fiscal quarter in Category A;



amounts provided by program in Category B;



amounts provided by program in Category AB; and



other restrictions placed in OMB approved footnotes in the Application of Budgetary Resources
section.

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If the funds-control system cannot provide this control, the agency must develop other methods to perform
this function, e.g., developing monitoring reports.
Since footnotes are not often implemented in an agency's financial system, the agency's budget, finance,
and procurement staff need to be aware of and understand the directions and restrictions provided in
footnotes.
Your agency's accounting system must fully support the funds-control system (see Appendix H).
CHANGES TO PREVIOUSLY APPROVED APPORTIONMENTS FOR
THE CURRENT FISCAL YEAR
120.48 What types of situations could require me to request a new apportionment?
Submit a reapportionment request to OMB when:



Your budgetary resources have increased since your previous apportionment for the fiscal year (e.g.,
actual reimbursements differ significantly from estimates, newly enacted legislation provides more
resources);



You want to obligate against the increased resources in the same fiscal year;



The increase is not covered by the exceptions in sections 120.49 or 120.50 (if applicable); or



Programmatic changes result in a need for an adjustment in the apportionment.

In order to allow time for action by OMB, submit such requests well in advance of the time that the revised
amounts, to be apportioned, are needed for obligation (an apportionment for a specific time period, such as
for a specific quarter of the current fiscal year, may not be changed after the end of that period).
When emergencies, such as those involving the safety of human life or the protection of property, require
immediate action, you may request, and OMB may approve, a reapportionment by telephone, e-mail or fax.
As soon thereafter as it is practical, submit apportionment requests reflecting such action.
For credit program and financing TAFSs, submit an apportionment request for subsidy reestimates at the
beginning of each fiscal year (starting with the fiscal year following the year in which a disbursement is
made) as long as the loans are outstanding (see sections 185.17 and 185.18). Also submit an apportionment
request for subsidy modifications when the modification is approved by OMB (see section 185.21). Credit
program and financing TAFSs are also subject to the standard reapportionment requirements described
above (see sections 185.14 through 185.21 for further guidance on apportioning credit accounts).
Submit an apportionment request within 10 calendar days after enactment of an appropriation, substantive
act providing budget authority, where such authority is enacted after the first apportionment for the year
has been made (except as specified in section 120.49). We encourage you to begin preparation of
apportionments and related materials as soon as the House and Senate have reached agreement on funding
levels.
In some cases, you will need to submit your first apportionment request before the unobligated balance
brought forward has been precisely determined. If the unobligated balance brought forward, as shown on
the latest approved apportionment schedule, is larger than the unobligated balance at the end of the
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preceding year, as reported on the final SF 133 for that year, and the difference is larger than the amount
specified in section 120.49, OMB must approve the apportionment request before you can obligate the
additional funds.
120.49 What adjustments can I make without submitting a reapportionment request?
After the first apportionment for the fiscal year, downward adjustments of any amount to budgetary
resources, including anticipated amounts, do not need to be reapportioned, unless specifically required by
OMB or, at the agency's discretion, for funds control purposes. Apportioned anticipated budgetary
resources, once realized in the current fiscal year of the apportionment, do not need to be reapportioned
unless the amount realized exceeds the conditions on the total amount apportioned, as noted below.
Although an apportionment is not required to execute a non-expenditure transfer out of a TAFS, for funds
control purposes a reapportionment should follow shortly after such a transfer is executed to reflect the nonexpenditure transfer and reduce the budgetary resources of the giving account accordingly.
After the first apportionment for the fiscal year, unless OMB determines otherwise, you may adjust
apportioned amounts upwards without submitting a reapportionment request by up to $400,000 or two
percent of the amount of total budgetary resources, whichever is lower, to reflect:



Upward adjustments in the amount of unobligated balances brought forward;



Increases in amounts of budget authority transfers or balance transfers; or



Increases in amounts of actual budgetary resources that are realized above anticipated amounts.

You may only adjust apportioned amounts when OMB apportions either a single program, project, or
activity (Category B) or, if the total amount is apportioned, by quarter (Category A or Category AB). When
amounts are apportioned by quarter, you must adjust the apportioned amounts in the quarter that is current
when you record the resource. For example, if anticipated collections were apportioned in the third quarter
but the increased amount above the anticipated collections (still within the lower of $400,000 or two
percent) were not realized until the fourth quarter; record the resource in the fourth quarter, not the third.
This guidance is not applicable when your resources are apportioned pursuant to an automatic
apportionment. In those cases you record the automatic apportionment of those resources in the quarter in
which they are realized.
In credit financing TAFSs, additional amounts for the payment of interest to Treasury are automatically
apportioned (section 185.19) if the amounts needed exceed your estimate on the most recent approved
apportionment.
You cannot make any adjustments under this section when OMB apportions funds for two or more
categories on the same apportionment, such as Category A and Category B, or Category A and Category
AB, or two or more Category Bs, etc. In these types of apportioned TAFSs, you must submit a
reapportionment request to OMB or otherwise have prior OMB approval (e.g., through an OMB footnote
in the Application of Budgetary Resources section that starts with the indicator of A) to adjust apportioned
amounts upward.
120.50 What other types of adjustments can I request OMB to allow me to make without submitting
a new apportionment request?
You may make other specific types of adjustments to apportionments without submitting a reapportionment
request if specified in a footnote in the Application of Budgetary Resources section (footnote indicator
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starts with letter A) on the most recently approved apportionment or otherwise approved in writing by
OMB. For example, OMB may include on an approved apportionment a footnote (with a corresponding
YES in the Line Split column of the Adjustment Authority Provided row) which states that, to the extent
provided in law, actual earned reimbursements are automatically apportioned without further OMB action.
In order to facilitate OMB approval of your apportionment request, your apportionment request must
indicate that you have previously received, or are requesting, OMB approval to use this authority.
120.51 What is the status of previously approved apportionments when a new apportionment is
approved in the same fiscal year?
Each new apportionment in a fiscal year supersedes previous apportionment actions taken earlier that year.
APPORTIONMENTS BY TIME PERIOD
120.52 Will OMB apportion funds into future fiscal years?
Yes. OMB will sometimes apportion multi-year/no-year funds into future fiscal years using a Category C.
OMB cannot apportion annual funds into a future fiscal year.
The Congress appropriates funds on a multi-year and no-year basis with the expectation that the funds will
be obligated over more than one fiscal year. OMB will apportion these TAFSs beyond the current fiscal
year where financial requirements are known in advance and it makes programmatic sense to do so.
When you plan to obligate amounts appropriated in a no-year or multi-year TAFSs over more than one
fiscal year, make sure that the apportionment request shows the full amount appropriated and available for
obligation in the current fiscal year. The request must also include planned obligations for the current year
and amounts planned for obligation in future fiscal years.
Note: apportionments last no longer than one fiscal year. Funds must be apportioned at the beginning of
each fiscal year in accordance with sections 120.7 and 120.56.
120.53 When do I use lines 6180 (withheld pending rescission) or 6181 (deferred)?
Do not use these lines on your apportionment without first consulting with your OMB representative. These
lines are used to reflect a proposed rescission or deferral under the authority of the Impoundment Control
Act of 1974. If these lines are used on your apportionment, you must submit a rescission or deferral report
that outlines the reasons for and the effects of the proposed action. See section 112 for further information
on the use of these lines and preparing rescission and deferral reports.
120.54 Can OMB reapportion a past period?
No. Apportionments are never subject to change after the period for which the apportionment was made
(e.g., a prior fiscal year or a past quarter time period in the current fiscal year).
For apportionments with Category A amounts, once funds are apportioned, the apportionment cannot be
retroactively changed to show a different apportioned amount if that quarter has passed. For instance, if
your first quarter apportioned amount was overestimated but in a subsequent quarter the realized actuals
were much lower than the estimated amount, you would do the following on the reapportionment:



First quarter apportioned amount remains as previously apportioned;

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

Current quarter (i.e., second, third or fourth) reflect a negative amount so as to net to the correct
total amount that needs to be reapportioned.

See Exhibit 120K for an example.
Here are examples of where OMB is not reapportioning a past period: apportionments that simply reflect a
past automatic apportionment on a subsequent account-specific apportionment, such as the initial accountspecific apportionment following a continuing resolution (because the apportionment was in fact in effect
during the past quarter time period); or where budget authority has been expressly appropriated to cover
prior obligations.
See section 120.41 for additional guidance about the automatic apportionment of budgetary resources when
a full-year appropriations Act follows a lapse in appropriations.
120.55 Do unobligated resources apportioned in earlier time periods of the same fiscal year
remain available?
Yes. When budgetary resources are apportioned for time periods of less than a fiscal year (e.g., fiscal
quarters), any apportioned amounts that have not been obligated at the end of any period will remain
available for obligation through the remainder of the current fiscal year without being reapportioned, unless
otherwise specified on the apportionment. However, this rule does not apply to unobligated balances
apportioned during a short-term continuing resolution that is followed immediately by a lapse in
appropriations (see section 123.16).
120.56 Must I request that funds apportioned in one fiscal year be apportioned in the next fiscal
year if the funds were not obligated and remain available?
Yes. When budgetary resources remain available (unexpired) beyond the end of a fiscal year, you must
submit a new apportionment request for the upcoming fiscal year. You cannot incur obligations in any year
absent an approved apportionment for that year. For instance, if OMB apportioned $1 million for a no-year
TAFSs in FY 2018 and you obligated no funds, you must still submit an FY 2019 request and receive OMB
approval of that request before incurring obligations in FY 2019. Until you receive an account-specific
apportionment from OMB, the amount of carryover apportioned is zero dollars. In addition, apportioned
anticipated or estimated resources are not available for obligation until the resources are realized.
120.57 What is the status of approved apportionments from a previous fiscal year on apportionments
in the current fiscal year?
New apportionment action for a fiscal year is independent of all apportionment actions of the previous year,
including the apportionment of amounts under Category C in the previous fiscal year.
120.58 How does the last approved apportionment govern the actions a TAFS takes when the TAFS
enters the expired phase?
Every annual and multi-year TAFSs, as well as some no-year TAFSs, has a finite period of time to incur
an obligation; this is called the unexpired phase. OMB only apportions TAFSs in the unexpired phase.
When shifting to the expired phase, a TAFS can only make adjustments to obligations made in the unexpired
phase. Activity in the expired phase of a TAFS is governed by the last approved apportionment, including
apportioned footnotes in the OMB Action column of the Application of Budgetary Resources section.
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In some instances, there may be a subset of resources in a no-year TAFS that are no longer available for
new obligations. This does not impact the phase (e.g.., expired or unexpired) of the entire TAFS.
APPORTIONMENTS AFFECTED BY THE CONTINUING RESOLUTION (CR)
120.59 During a CR, what happens to TAFSs that were apportioned before the start of a fiscal year
(e.g., no-year TAFSs)?
When budgetary resources (e.g., unobligated balances, spending authority from offsetting collections,
anticipated transfers) are apportioned prior to the start of a fiscal year, those apportionments remain in effect
even if a CR is enacted, unless otherwise directed by OMB.
However, you must submit a new apportionment request to OMB if:



The CR changes the funding level or alters the program mix that OMB apportioned (e.g., the
Congress rescinds unobligated balances during the CR period or zero-funds a program that OMB
previously apportioned); or



Changes occur that affect the budgetary resources apportioned as described in sections 120.48
through 120.50 (e.g., actual reimbursements differ significantly from estimates).

The automatic apportionment approved by OMB after enactment of a short-term CR (OMB CR Bulletin)
covers only the budgetary resources provided by the short-term CR. Some TAFSs may receive funds
provided by the CR in addition to budgetary resources provided by other acts. These TAFSs receive both
the automatic apportionment for the CR funds and any budgetary resources apportioned before the start of
the fiscal year (e.g., unobligated balance carried forward).
If you chose to reapportion the TAFS during the CR period and you and the RMO agree not to reflect the
amounts from the CR in the reapportionment, then you must include a footnote in the reapportionment to
indicate that the account is also receiving apportioned resources from the CR. See section 123.10 for the
footnote language.
120.60 After a CR has been replaced by a full-year enacted appropriation, what do I show in the
Previous Approved column?
Unless otherwise requested by your RMO, in the Previous Approved column, show all budgetary resources
and apportioned amounts since the start of the fiscal year through the last day of the CR (in accordance with
the most recent OMB CR Bulletin on the "Apportionment of the Continuing Resolution(s) for Fiscal Year
20XX") plus the amounts automatically apportioned pursuant to section 120.41. For example, amounts on
line 1100, discretionary appropriations, should show the short-term CR's calculated rate for operations.
Additionally, a footnote on line 1134 Appropriations precluded from obligation (or line 1135 for a special
or trust fund TAFS), should state the following: "Amount on line 1134 (or line 1135) has been adjusted
pursuant to OMB CR Bulletin XX-XX and Circular A-11 section 120.41." (see exhibit 120G). For instance,
if budgetary resources such as unobligated balances were apportioned by OMB and the TAFS also received
automatically apportioned CR funds via the OMB CR Bulletin(s) and section 120.41, you must show both
types of budgetary resources on your apportionment request.
If you were apportioned under the CR with a POA that was changed in the full-year enacted appropriations,
see section 120.62 for further apportionment guidance.

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120.61 After a short-term CR has been replaced by a full-year enacted appropriation, what do I
show in the agency request column?
In the agency request column, show all budgetary resources and application of budgetary resources for the
entire fiscal year, beginning from the start of the fiscal year. See section 120.54 and Exhibit 120G. See
Exhibit 120H if you received OMB concurrence during the short-term CR period to record your lump-sum
automatic apportionment as Category A.
120.62 What do I do if the full-year enacted appropriation changes the period of availability of funds
apportioned under a short-term CR?
If the POA of funds under a short-term CR was changed by the full-year enacted appropriations, you must
submit two account-specific apportionments. Under the short-term CR, you were apportioned for that
specific POA and all obligations were valid, however, the CR states that expenditures made pursuant to the
CR shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such
applicable appropriation, fund, or authorization is contained is enacted into law.
In the situation where the entire POA of the TAFS changed in the final bill, you must prepare the following
apportionments. In this scenario the CR POA was annual and the final enacted appropriation POA was
multi-year.



For the POA that was under the CR, you will reflect "0" on lines 1100 discretionary appropriation
and 1134 appropriation excluded from obligation (or 1135 for special and trust funds) and place the
following "A" footnote on line 6190 total budgetary resources available in the previously approved
column only:




"Under the FY 2020 short-term continuing resolution (CR) (P.L. XXX-XXX, as
amended) this account was appropriated as an annual TAFS (put TAFS number here)
and was apportioned by OMB Bulletin 19-XX. The full-year FY 2020 appropriation
(P.L. XXX-XXX) enacted the funding within a multi-year TAFS (put TAFS number
here) and was automatically apportioned via OMB Circular A-11 section 120.41.
Pursuant to section XXX (check CR for actual section number, e.g., 105) of the FY
2020 CR, any obligations/outlays made with the previous annual appropriation shall
now be redistributed (or recasted) to the new multi-year TAFS (put TAFS number
here)."

For the POA that is enacted in the full-year bill, you will reflect the CR (lines 1100 discretionary
appropriations and 1134 appropriation excluded from obligation or 1135 for special or trust funds)
in the previous approved column (see section 120.60 for "B" footnote on line 1134 or 1135) and
place the following "A" footnote on line 6190 total budgetary resources available:


"Under the FY 2020 short-term continuing resolution (CR) (P.L. XXX-XXX, as
amended) this account was appropriated as an annual TAFS (put TAFS number here)
and was apportioned by OMB Bulletin 19-XX. The full-year 2020 appropriation (P.L.
XXX-XXX) enacted the funding within this multi-year TAFS (put TAFS number here)
and was automatically apportioned via OMB Circular A-11 section 120.41. Pursuant
to section XXX (check CR for actual section number, e.g., 105) of the FY 2020 CR,
any obligations/outlays made with the previous annual appropriation shall now be
redistributed (or recasted) to this new multi-year TAFS (put TAFS number here)."

There may be cases where the POA is only changed partially by the full-year enacted appropriations bill.
If this occurs, please contact your OMB representative for guidance.
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WHAT OTHER IMPORTANT THINGS DO I NEED TO KNOW ABOUT APPORTIONMENTS?
120.63 What types of resources are apportioned by OMB?
The following resources are apportioned by OMB:



Budgetary resources;



Non-budgetary resources (such as foreign currency, quotas, etc.); and



An agency's other authority (pursuant to statutory authority) in whatever form it may take.

120.64 Are all apportionments based on authority to incur obligations?
OMB usually apportions the budgetary resources of a TAFS with respect to the authority to incur new
obligations.
However, OMB may apportion budgetary resources on a pre-obligation basis, such as "commitments,"
which, if used, are made before obligations are incurred. If OMB apportions on a basis other than
obligations, you should continue to include your usual obligations in the GTAS system, but in addition, you
must report a GTAS footnote regarding the status of the non-obligation apportioned items, i.e., footnote the
amount of "commitments" incurred against the amount shown on the apportionment.
120.65 How do I treat extensions of the availability of unobligated balances in an apportionment?
Reappropriations (see section 20.4(h)) are recorded on lines 1105 Discretionary Reappropriation or 1204
Mandatory Reappropriation. For example, an apportionment for FY 2019 should reflect an estimate of the
amount to be reappropriated from the estimated expiring FY 2018 balances. A reapportionment may be
required after the actual amount of the expiring balances is known. You may wish to reflect these amounts
on either lines 1134 Discretionary appropriations precluded from obligation (use for only general fund
TAFS; use line 1135 for special or trust fund TAFS) or 1235 Mandatory appropriations precluded from
obligation, until an appropriate time after the required reprogramming notice has been transmitted to the
Congress.
Balance transfer amounts from expired to unexpired funds, are reflected on line 1012 Unobligated balance
transfers between expired and unexpired accounts.
HANDLING DEFICIENCIES IN APPORTIONMENTS
120.66 When and how do I submit apportionments anticipating the need for the Congress to enact
supplemental budget authority?
Submit requests anticipating the need for the Congress to enact supplemental budget authority only under
exceptional circumstances as authorized by law. The Antideficiency Act (31 U.S.C. 1515) permits
apportionments to be made on such a deficient-rate basis that indicates the need for the Congress to enact
supplemental budget authority only when:



Laws enacted after submission to the Congress of the estimates for an appropriation that requires an
expenditure beyond administrative control.



Emergencies arise involving:

Page 30 of Section 120

OMB Circular No. A–11 (2020)

SECTION 120—APPORTIONMENT PROCESS



(1) the safety of human life;



(2) the protection of property; or



(3) the immediate welfare of individuals in cases where an appropriation that would
allow the United States to pay, or contribute to, amounts required to be paid to
individuals in specific amounts fixed by law or under formulas prescribed by law, is
insufficient.

When you submit a requested apportionment that indicates a necessity for the enactment of supplemental
appropriations, include the following notation on the apportionment request:
"This apportionment request indicates a necessity for a supplemental appropriation now estimated at
$_____________."
Submit the apportionment request to OMB along with your agency head's determination of the reasons for
a deficiency apportionment, as required by law (31 U.S.C. 1515). The statement of necessity will read as
follows:
"I hereby determine that it is necessary to request apportionment of the appropriation
'(appropriation title)' on a basis that indicates the necessity for a supplemental estimate of
appropriations, because .... [cite one of the allowable reasons mentioned above]."
Usually, you will reflect the need for a supplemental appropriation in quarterly apportionments by making
the request for the fourth quarter less than the amount that will be required. For apportionments by
activities, verify that the amount requested for each activity provides for continuing that activity until the
supplemental appropriation is expected to be enacted and become available. OMB approval of requests for
a deficiency apportionment allows the agency to operate at a deficient rate of operations, but does not
authorize the agency to exceed the total amount of the existing appropriation and of the resources that OMB
has apportioned within a TAFS.
Fully justify the amount of any anticipated supplemental appropriation. Action on the apportionment
request does not commit OMB to the amount of the supplemental appropriation that will be recommended
subsequently to the President or transmitted to the Congress.
A deficiency apportionment cannot be requested to provide obligational authority in the event of a lapse of
appropriations. The obligational authority for such a circumstance is provided by 31 U.S.C. 1342, and will
be apportioned by OMB in form of a Bulletin.
PROGRAM REPORTING CATEGORIES
120.67 What is the purpose of program reporting categories?
Program reporting categories show how agencies will report obligations on their SF 133 Reports on Budget
Execution and Budgetary Resources (see section 130). Absent program reporting categories, agencies
report obligations on their SF 133 reports in accordance with their approved apportionments. For instance,
if OMB uses a single Category B project on the apportionment and does not use program reporting
categories, the SF 133 report will show obligations on a single line.
You should use program reporting categories when you want obligations reported at a more detailed and
programmatically meaningful manner than the apportioned lines would otherwise result in. If program
OMB Circular No. A–11 (2020)

Page 31 of Section 120

SECTION 120—APPORTIONMENT PROCESS

reporting categories were used in the case above, the SF 133 report would show obligations on two or (most
likely) more lines. For instance, if a Department of the Interior account had a single Category B project but
program categories for maintaining land resources and protecting endangered species, the
SF 133 report would distinguish obligations by these categories. While program reporting categories result
in more detailed reporting on obligations, they do not control what the agency can obligate for these
categories.
Most TAFSs do not use program reporting categories.
120.68 Do my estimates of program reporting category obligations limit the amount I can obligate?
No. Program reporting categories are not used to apportion funds, and are not subject to the Antideficiency
Act.
120.69 What do OMB and the agency need to do to start using program reporting categories?
OMB and agencies work together to determine what program reporting categories agencies will report
upon. Program reporting categories should be based on elements that agencies track in their financial
systems. In some cases, you may choose to report upon the same programs that appear in the Program and
Financing Schedule of the President's Budget.
Because the level of reporting is lower level than the apportionment categories, program reporting
categories should be identified in advance of the beginning of a fiscal year if at all possible, and in advance
of the time that agencies produce their first apportionment requests for the year. The reason is that agencies
need time to place entries in their financial systems to allow them to track these program categories
throughout the year. One reason is that large numbers of staff including timekeepers, procurement staff,
administrative officers, and others need to document the new program reporting categories, and train
program office staff on how to use the new categories. In addition, agencies may need time to update their
systems to extract the data.
120.70 How do I fill in the program reporting category tab?
The apportionment user's guide that appears on the support\links tab of the apportionment system describes
how to fill in the program reporting category tab. The URL for the apportionment system is:
https://apportionment.max.gov.
120.71 Why does OMB send the names of program reporting categories and Category B projects to
Treasury for use in GTAS?
OMB sends program reporting categories from approved apportionments to the Treasury Department's
Bureau of the Fiscal Service, which operates the GTAS system that agencies use to report their SF 133
budget execution information. When reporting their obligations, GTAS provides agencies with the list of
program reporting categories to report upon; these are the same program reporting categories that OMB
provides from the apportionment attachments.
For those TAFSs that use Category B projects but do not use program reporting categories, OMB sends
Fiscal Service the list of Category B projects for use in GTAS reporting.
OMB sends this information to Fiscal Service so OMB can use automated tools to align program reporting
categories and Category B projects on the apportionments to the budget execution reports.

Page 32 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120A

PROGRAM REPORTING CATEGORIES FORMAT

Report Cat No.

SF 132 Line

Treasury Account

FY 2

FY 1

Treasury Agency

Program Reporting Categories

80
80

X
X

1309 6001
1309 6001

1
2

80
80
80

X
X
X

1309 6011
1309 6011
1309 6011

3
4
5

80
80
80

X
X
X

1309 6012
1309 6012
1309 6012

6
7
8

Program Reporting Category

Projected, Annual Obligations

Salaries
All Other
Cat A, Sub-total
Research -- Air
Research -- Water
Research -- All Other
Research, Sub-total
Development -- Air
Development -- Water
Development -- All Other
Development, Sub-total

400,000
80,000
480,000
8,880,000
4,000,000
N/A
12,880,000
5,450,000
4,000,000
N/A
9,450,000

Note: Program reporting categories are not used to apportion funds, and are not subject to 31 USC 1517.

When the Report Cat No has a number
between 1 - 100, the stub will be sent
to the GTAS system for use in budget
execution reporting.
You may also include additional rows
where the Report Cat No is blank. In
this example, these rows serve as subtotals.

OMB Circular No. A–11 (2020)

Note how the program reporting categories relate
to apportioned amounts in Exhibit 120D's Office of
the Secretary apportionment.

Do not use program reporting categories that are
identical to Category B projects. The simple rule
is that you use two or more reporting categories for
each Cat B project.

Check with OMB on
whether you need to put in
projected, annual
obligations.
Note also that the amounts in
this column do not need to
add to the total amount on
the apportioned lines.

Page 33 of Section 120

EXHIBIT 120B

APPORTIONMENT PROCESS

One-Year Appropriation—First Apportionment for the Current Fiscal Year

Previous
Approved

Department of Government
Bureau: Office of the Secretary
Account: Salaries and Expenses (003-04-1109)
TAFS: 80-0137 /20xx

IterNo
RptCat
AdjAut

1
NO
NO

Agency
Request

OMB
Action

IfLeave
you leave
"Previous
the "Previous
Approved" column blank on
Approved" column blank on
initial apportionments but were
the first apportionment of the
under automatic
apportionment(s), then state so in
an "A" footnoe on line 6190.

1100

BA: Disc: Appropriation

1130

BA: Disc: Appropriations permanently reduced

1840

BA: Mand: Spending auth:Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)

7,400,000

7,400,000

-1,000

-1,000

403,000

403,000

7,802,000

7,802,000

6001

1st quarter

1,952,000

1,952,000

6002

2nd quarter

1,950,000

1,950,000

6003

3rd quarter

1,950,000

1,950,000

6004

4th quarter

1,825,000

1,825,000

6011

Prairie Restoration Fund

6190

Total budgetary resources available

0

125,000 A1
0

7,802,000

Memo Obligations
On initial apportionment forms,
this line entry represents the
amount of appropriations
becoming available on or after
October 1 of the fiscal year for
which the schedule is
submitted.

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided
Include an estimate of all amounts you
anticipate will become available under
existing law in the fiscal year for which
the schedule is submitted. Do not include
anticipated unenacted supplemental
appropriations and rescission proposals.

OMB Footnote

Line
Split

Identify in the header the law(s)
providing the budget authority.

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

This entry includes any funds
not available for obligation
pursuant to a specific provision
in law. Identify the public law
containing the restriction in a
footnote. 31 U.S.C 1512 and
the Impoundment Control Act
are not valid authorizing
citations.

This inclusion of estimates in
determining the amounts
available for apportionment
does not authorize you to
obligate amounts anticipated
for the rest of the year (see
section 145.6).

The total amount on line 1920
must equal the total amount on
line 6190.

125,000 A1
7,802,000
Display the text of any
footnotes in a separate
tab in your Excel file.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Per section 120.41, newly enacted appropriations are automatically apportioned for a temporary period. If you choose to leave the previous approved column
blank and were under an automatic apportionment(s), then state so in an "A" footnote on line 6190 in in that column.

Page 34 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120C

No-Year Appropriation—First Apportionment for the Current Fiscal Year
FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-1309 /X

Previous
Approved

Agency Request

If you leave "Previous
Approved" column blank on
initial apportionments but were
under automatic
apportionment(s), then state so in
an "A" footnoe on line 6190.

IterNo
1 Last Approved Apportionment: N/A, First Request of year
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1000

Unob Bal: Antic recov of prior year unpd and pd obl

1100

BA: Disc: Appropriation

OMB Action

Memo Obligations

If the account must be apportioned before the actual
unobligated balance is known, enter an estimated
amount on this line. Type 'E' in the line split
column. If adjustments are subsequently required,
submit a reapportionment, except as provided in
section 120.49.

Use this line to report expected cancellations or
downward adjustments of prior year unpaid and paid
obligations reported in prior years for unexpired
accounts.

DE Unob Bal: Brought forward, Oct 1
[line split = E for estimate]
[line split = A for actual balance]

1041

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line
Split

Prev Footnote

Line No

Identify in the header the law(s)
providing the budget authority.

1,180,000

150,000
25,000,000

1,180,000

150,000 Include only amounts
expected to be received
and to become available

25,000,000 without further

congressional action.

1740

1

BA: Disc: Spending auth:Antic colls, reimbs, other

300,000

300,000

1740

2

BA: Disc: Spending auth:Antic colls, reimbs, other

100,000

100,000

26,730,000

26,730,000

1920

Total budgetary resources avail (disc. and mand.)

0

6001

1st quarter

120,000

120,000

6002

2nd quarter

120,000

120,000

6003

3rd quarter

120,000

120,000

6004

4th quarter

120,000

120,000

6011

Research

12,800,000

12,800,000

6012

Development of Products

9,450,000

9,450,000

6170

CY+1

4,000,000 A2

4,000,000 A2

6190

Total budgetary resources available

No-year and multi-year TAFS can have apportioned
amounts in future fiscal years. When using line 6170,
provide the future fiscal years.

0

26,730,000

26,730,000

Display the text of any
footnotes in a separate tab
in your Excel file.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Per section 120.41, newly enacted appropriations are automatically apportioned for a temporary period. If you choose to leave the previous approved column
blank and were under an automatic apportionment(s), then state so in an "A" footnote on line 6190 in in that column.

OMB Circular No. A–11 (2020)

Page 35 of Section 120

EXHIBIT 120D

APPORTIONMENT PROCESS

No-Year Appropriation—Reapportionment
FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Agency Request

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-1309 /X

DE Unob Bal: Brought forward, Oct 1
DA [line split = DE for estimated balances of discretionary]
[line split = DA for actual balance of discretionary]

1041

Unob Bal: Antic recov of prior year unpd/pd obl

1100

BA: Disc: Appropriation

1130

BA: Disc: Appropriations permanently reduced

1700

BA: Disc: Spending auth: Collected

1,298,000
1,610,000

1,610,000

150,000

150,000

150,000

25,000,000

25,000,000

25,000,000

-200,000

-200,000

95,000

95,000

1740

1

BA: Disc: Spending auth:Antic colls, reimbs, other

300,000

205,000

205,000

1740

2

BA: Disc: Spending auth:Antic colls, reimbs, other

100,000

100,000

100,000

26,848,000

26,960,000

26,960,000

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

120,000

120,000

120,000

6002

2nd quarter

120,000

120,000

120,000

6003

3rd quarter

120,000

120,000

120,000

6004

4th quarter

120,000

120,000

120,000

6011

Research

16,800,000

12,880,000

12,880,000

6012

Development of Products

9,568,000

9,600,000

9,600,000

4,000,000

4,000,000

No-year and multi-year TAFS can have apportioned amounts
in future fiscal years. When using line 6170, provide the
future fiscal years.

6170

CY +1

6190

Total budgetary resources available

Memo Obligations

You must request a
reapportionment whenever the
actual balance brought forward
differs from the estimate on the
latest SF 132 by $400,000 or 2% of
total budgetary resources,
whichever is lower. Change the
line split from E to A whenever
you reapportion after the final
determination of unobligated
balance.

IterNo
2 Last Approved Apportionment: 9/10/CY
RptCat NO Reporting Categories
AdjAut YES Adjustment Authority provided

1000

OMB Action

OMB Footnote

Previous Approved

Agency Footnote

Line
Bureau/ Account Title / Cat B Stub / Line Split
Split

Prev Footnote

Line No

Identify in the header the law(s)
providing the budget authority.

26,848,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

26,960,000 A1

On reapportionment
forms, this entry will
include enacted
appropriations, amounts
certified by Treasury
warrant of indefinite
appropriations, any
enacted supplemental
appropriation, and any
appropriated receipts in
special and trust funds.

Anticipated
resources should
be adjusted to
actual resources on
subsequent
apportionments.

36,000

1,348,250

26,960,000 A1

Display the text of any footnotes
in a separate tab in your Excel
file.

2) Unless OMB determines otherwise, when amounts are automatically apportioned (see section 120.50), and there is a subsequent need for reapportionment, reflect
adjustments previously made as automatic apportionments in the "Previous Approved" column. In such cases, footnote what changes were automatically apportioned.

3) Exhibit 130C illustrates the SF 133 for this account.

Page 36 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120E

One-Year Appropriations Under Continuing Resolution

Previous
Approved

Agency
Request

Agency: Department of Government
Bureau: Office of the Secretary
Account: Salaries and Expenses (003-04-1109)
TAFS: 80-0137 / 20xx

BA: Disc: Appropriation

1134

BA: Disc: Appropriations precluded from obligation

1740

BA: Disc: Spending auth:Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6011

Lump Sum

6190

Total budgetary resources available

OMB Action

Memo Obligations

Show the actual amount or the annual rate
for operations included in the continuing
resolution (CR) on line 1100. Even if the
CR is for part of a fiscal year, you still
show the total annual amount (e.g., rate
for operations) of the CR on line 1100
(not the proportional share provided
during the time period of the CR).

IterNo
1 Last Approved Apportionment: N/A, First Request of year
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1100

OMB Footnote

Line
Bureau/ Account Title / Cat B Stub / Line Split
Split

Prev Footnote

Line No

Agency Footnote

Identify in the header the law(s) providing the budget authority. If a
continuing resolution (CR) is amended multiple times, always
reference the first CR (not the subsequent amendments). However,
if another CR is passed, cite the new CR as well as the first CR.

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

0

Note that funds made available by the continuing resolution
($24,000,000 - $22,030,000) are all apportioned as lump sum
by the OMB short-term CR apportionment bulletin.
You can either show the lump-sum amount in Cat B (as shown
on line 6011) OR if you typically apportion Cat A, the entire
lump-sum amount in the first quarter (line 6001). If the shortterm CR gets extended and enacted in a subsequent quarter,
you would reflect the additive amount as lump-sum in the
quarter current at that time.

0

24,000,000 B1

24,000,000

-22,030,000 B2

-22,030,000

If the continuing resolution
is for a part of the year,
show the amount of BA
B1
that is currently not
provided under the given
time period of the CR as a
B2
negative on line 1134 (for
special or trust fund TAFS,
you must use line 1135).
(See section 123.2 for
guidance.)

1,348,260

1,348,260

3,318,260

3,318,260

1,348,260 A3

1,348,260 A3

0

0

0

0

0

0

1,970,000

1,970,000

3,318,260

3,318,260

Display the text of any
footnotes in a separate
tab in your Excel file.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Normally, OMB will issue a bulletin to automatically apportion funds made available by a continuing resolution without requiring you to submit an apportionment
request (see section 123.3, 120.59). However, you may submit, or OMB may require you to submit a request.

OMB Circular No. A–11 (2020)

Page 37 of Section 120

EXHIBIT 120F

APPORTIONMENT PROCESS

Appropriations and Unobligated Balances Under a Continuing Resolution

Change the line split from
DE to DA when the final
determination of
unobligated balances is
reported. If the amount
on this line does not
agree with the amounts:
(a) reported on the final
SF 133 of the preceding
year; (b) reported to the
Treasury for inclusion in
the Treasury Combined
Statement Appendix; or
(c) presented in the
Budget Appendix as a past
year actual amount,
footnote line 1000 to
explain the difference.

Lines 1700 and 1740, as
well as the
memorandum entry on
obligations,
should reflect the
amount shown on the
latest SF133 if more
recent figures are not
available. The period
covered by such
amounts should be
indicated in a footnote
and the "Memo
Obligations" column.

The four quarters are
only reflecting the
budgetary resources that
are NOT provided by
the short-term CR
because the short-term
CR expires at the end
date specified in section
106 of the short-term
CR.

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-1200/X

Previous
Approved

Agency
Request

Amounts in the
"Previous Approved"
column are amounts
from the first
apportionment.

OMB Action

1100

BA: Disc: Appropriation

1134

BA: Disc: Appropriations precluded from obligation

1700

BA: Disc: Spending auth: Collected

11/30/2018

50,689,324
60,000,000

60,000,000

24,000,000

24,000,000

-22,030,000

-22,030,000

1,500

1,500

1740

1

BA: Disc: Spending auth:Antic colls, reimbs, other

1,000,760

1,000,260

1,000,260

1740

2

BA: Disc: Spending auth:Antic colls, reimbs, other

349,000

348,000

348,000

52,039,084

63,319,760

63,319,760

13,009,771

22,320,447

22,320,447

13,009,771

13,009,771

13,009,771

13,009,771

13,009,771

13,009,771

13,009,771

13,009,771

13,009,771

1,970,000

1,970,000

63,319,760

63,319,760

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

6002

2nd quarter

Agency requested/OMB approved
reapportionment of the increased
unobligated balances (+$9,310,676)
in the first quarter.
If the request/approval was in the
second quarter, increase would have
to show on line 6002 since OMB
can never reapportion a past period.

6003

3rd quarter

6004

4th quarter

6011

Lump Sum

6190

Total budgetary resources available

Memo Obligations

You must request a reapportionment whenever the
actual balance brought forward differs from the
estimate on the latest SF 132 by $400,000 or 2%
of total budgetary resources, whichever is lower.
Change the line split from E to A whenever you
reapportion after the final determination of
unobligated balance.

IterNo 2 Last Approved Apportionment: 9/10/CY
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1000 DE Unob Bal: Brought forward, Oct 1
DA [line split = DE for estimate of discretionary balances]
[line split = DA for actual discretionary balances]

OMB Footnote

Line
Bureau/ Account Title / Cat B Stub / Line Split
Split

Identify in the header the law(s) providing
the budget authority.

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

52,039,084

Show the actual amount
or the annual rate for
operations provided by
the continuing resolution
(CR) on line 1100. Even
if the CR is for part of a
fiscal year, you still show
the annual amount of the
CR on line 1100 (not the
proportional share
provided during the time
period of the CR).

If the continuing resolution
is for a part of the year,
show the amount of BA
that is currently not
provided for obligation via
the OMB short-term CR
apportionment bulletin
under the given time period
of the CR as a negative on
line 1134 (for special or
trust fund TAFS you must
use line 1135). (See
section 123.2 for
guidance.)

1,425,555

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Normally, OMB will issue a bulletin to automatically apportion funds made available by a continuing resolution without requiring you to submit an
apportionment request (see section 123.3, 120.59). However, you may submit, or OMB may require you to submit a request.
3) You must submit a reapportionment request showing the final determination of unobligated balances to OMB as soon as it becomes known unless the amount
is automatically apportioned by section 120.49. If you need to submit a reapportionment post October 1 and you do not reflect the amounts automatically
apportioned by the OMB bulletin, then you must footnote the apportionment accordingly (see section 123.18).

Page 38 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120G

Apportionment Following a Continuing Resolution (No-Year TAFS)

Previous
Approved

Bureau/ Account Title / Cat B Stub / Line Split

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-1200 / X

Agency Request

OMB Action

OMB Footnote

Line
Split

Prev Footnote

Line No

Agency Footnote

Identify in the header the law(s) providing the budget
authority. Note: you can choose to reference the CR PL
number or both the CR and any appropriation laws.

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Memo
Obligations

NOTE:
This exhibit reflects the cumulative amounts from both the intital
apportionment (budgetary resources not determined by the current
action of the Congress, section 120.23) and the automatic
apportionment of the short-term CR from both the automatic
apportionment bulletin plus post-CR, A-11 section 120.41.

IterNo
2 Last Approved Apportionment: 9/10/CY
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1000

In the previous
approved column,

DE Unob Bal: Brought forward, Oct 1
line 1100 is to
reflect the rate for
DA [line split = DE for estimates of discretionary balances]
operations from
[line split = DA for actual discretionary balances] the short-term
CR, not the
enacted full-year
appropriation.

1100

BA: Disc: Appropriation

1134

BA: Disc: Appropriations precluded from obligation

1700

BA: Disc: Spending auth: Collected

60,000,000
46,000,000

46,000,000

25,000,000

25,000,000

0

0

1,500

2,000

2,000

24,000,000
-22,030,000 B1

1740

1

BA: Disc: Spending auth:Antic colls, reimbs, other

1,000,260

1,000,260

1,000,260

1740

2

BA: Disc: Spending auth:Antic colls, reimbs, other

348,000

178,000

178,000

63,319,760

72,180,260

72,180,260

22,320,447

22,320,447

22,320,447

13,009,771

6,009,771

6,009,771

13,009,771

6,009,771

6,009,771

13,009,771

13,009,771

13,009,771

1,970,000

24,830,500

24,830,500

63,319,760

72,180,260

72,180,260

1920

Total budgetary resources avail (disc. and mand.)

Requirement
for line 1134
(or line 1135
for special or
trust fund
TAFS)--see
footnote
language
below.
Additionally,
for special
and/or trust
funds see
note 4 below.

Scenario 1 (Category B lump-sum):
If you choose to lump-sum Cat B amounts automatically
apportioned pursuant to the OMB Bulletin and A-11 section
120.41, it will all show on line 6011.

6001

1st quarter

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6011

Lump Sum

Scenario 2 (Category A lump-sum):
If you choose to record amounts automatically apportioned
pursuant to the OMB Bulletin as Cat A (after consulting with
your RMO during the short-term CR period as stated in the
Bulletin), you show the amounts from the Bulletin all in 1st
quarter, line 6001.
Scenario 3
If the short -term CR gets extended, the lump-sum from the
Bulletin will be shown as follows:
Cat B: additive to line 6011
Cat A: in the quarter current at the time of the enactment of
the CR extension(s) (e.g., if extended in the second quarter,
automatically apportioned amounts are shown in the second
quarter, line 6002). See section 120.55
Post short-term CR: adjust line 1134 in the previous approved
column to reflect the automatically apportioned amounts from
both the OMB Bulletin and A-11 section 120.41 and reflect it
in the manner described in scenario 3.

6190

Total budgetary resources available

Footnote B1: Amount on line 1134 has been adjusted pursuant to OMB Bulletin XX-XX and A-11 section 120.41.
Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Consult your RMO is you received an account-specific written apportionment during the short-term CR for B1 footnote language.
3) See section 120.60.
4) Beginning in FY 2019, for special and/or trust funds you reflect the amounts precluded from obligation on line 1135 (not line 1134 as shown above in
a general fund TAFS).

OMB Circular No. A–11 (2020)

Page 39 of Section 120

EXHIBIT 120H

APPORTIONMENT PROCESS

Apportionment Following a Continuing Resolution (Annual TAFS, Category A)

Previous
Approved

Bureau/ Account Title / Cat B Stub / Line Split

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-1200 /2019

Agency Request

OMB Action

OMB Footnote

Line
Split

Prev Footnote

Line No

Agency Footnote

Identify in the header the law(s) providing the budget
authority. Note: you can choose to reference the CR PL
number or both the CR and any appropriation laws.

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Memo
Obligations

NOTE:
This exhibit reflects the the automatic apportionment of the shortterm CR from both the automatic apportionment bulletin plus postCR, A-11 section 120.41.
See note 4 below for special and/or trust fund TAFS.

IterNo
2 Last Approved Apportionment: 9/10/CY
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1100
1134

BA: Disc: Appropriation

In the previous
approved column,
line 1100 is to
reflect the rate for
operations from
the short-term
CR, not the
enacted full-year
appropriation.

BA: Disc: Appropriations precluded from obligation

In Agency Request/OMB action
columns line 1100 reflects the fullyear enacted approriation

24,000,000
-10,504,200 B1

25,000,000

25,000,000

Requirement for
line 1134 (or0line
1135 for special or
trust funds)--see
footnote language
below.

0

Also see note 4
below for special
and/or trust fund

1920

6001

Total budgetary resources avail (disc. and mand.)

1st quarter

Scenario Category A lump-sum in 1st quarter:
If you choose to record amounts automatically apportioned
pursuant to the OMB Bulletin as Cat A (after consulting with
your RMO during the short-term CR period as stated in the
Bulletin), you show the amounts from the Bulletin all in 1st
quarter, line 6001. E.g., CR runs through January 15th (29.32%
of the rate for operations is automatically apportioned).
Scenario: CR gets extended in the 2nd quarter
If the short -term CR gets extended, the lump-sum from the
Bulletin will be shown as follows: E.g., CR is extended on
January 7th (2nd quarter) and runs through March 23rd
(additional 18.35% of the rate for operations is automatically
apportioned in the 2nd quarter as a lump-sum).

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6190

Total budgetary resources available

13,495,800

25,000,000

25,000,000

7,036,800

7,036,800

7,036,800

4,404,000

4,404,000

4,404,000

2,055,000

7,806,700

7,806,700

5,752,500

5,752,500

25,000,000

25,000,000

Scenario: full-year bill is enacted in the 3rd quarter,
application of A-11 section 120.41:
Post short-term CR: adjust line 1134 in the previous approved
column to reflect the automatically apportioned amounts from
both the OMB Bulletin and A-11 section 120.41 and reflect it in
the manner described in scenario above. E.g., full-year bill is
enacted on March 21st (third quarter) so put the amount
apportioned from A-11 section 120.41 in the third quarter
(lump-sum).

13,495,800

Note: since
full-year bill
enacted in
third quarter,
you must
keep
amounts
apportioned
in first and
second
quarters the
same (see
section
120.55).

Footnote B1: Amount on line 1134 has been adjusted pursuant to OMB Bulletin XX-XX and A-11 section 120.41.
Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Consult your RMO is you received an account-specific written apportionment during the short-term CR for B1 footnote language.
3) See section 120.60.
4) Beginning in FY 2019, for special and/or trust funds you reflect the amounts precluded from obligation on line 1135 (not line 1134 as shown above in
a general fund TAFS).

Page 40 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120I

Public Enterprise (Revolving) or Intragovernmental (Revolving) Fund - Reapportionment
FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line Split

Prev Footnote

Line No

Identify in the header the law(s)
providing the budget authority.

Memo
Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-4321/X

IterNo
RptCat
AdjAut

2
NO
NO

Last Approved Apportionment: 9/10/CY
Reporting Categories
Adjustment Authority provided

1000

DE
DA

Unob Bal: Brought forward, Oct 1
[line split = DE for estimate of discretionary balances]
[line split = DA for actual discretionary balances]

1023

Unob Bal: Applied to repay debt

1100

BA: Disc: Appropriation

Change the line split from DE to
DA whenever you reapportion
after the final determination of
unobligated balance.

83,584,884
83,583,738

83,583,738

-20,756,800

-20,756,800

-20,756,800

4,100,000

4,100,000

4,100,000

1700

1

BA: Disc: Spending auth: Collected

8,000,000

8,000,000

1700

2

BA: Disc: Spending auth: Collected

8,189,500

8,189,500

69,806,300

54,616,800

54,616,800

136,734,384

137,733,238

137,733,238

550,000

550,000

550,000

650,000

650,000

650,000

625,000

625,000

625,000

609,600

609,600

609,600

1740

BA: Disc: Spending auth:Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6011

Management services

23,202,000

23,202,000

23,202,000

6,190,625

6012

Sales program

11,834,000

11,834,000

11,834,000

2,012,790

6013

Power program

20,980,600

20,980,600

20,980,600

5,125,630

6182

Unapportioned balance of revolving fund

79,282,038 A1

79,282,038 A1

6190

Total budgetary resources available

Note: For
Cat A you
fill in the
memo
obligations
in the quarter
in which the
obligations
were
incurred

78283184
136,734,384

137,733,238

1,965,425

137,733,238

Display the text of any footnotes
in a separate tab in your Excel
file.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) If you don't know the amount of the unobligated balance brought forward at the time you must submit an apportionment request for an account, show
an estimated amount on line 1000, and submit a reapportionment form if adjustments are required, except as specified in section 120.49.

3) For revolving funds with indefinite borrowing authority :
• Line 1023 includes estimates for the year of repayments of principal.
• Line 1740 includes any credits or payments anticipated to be received.
4) Exhibit 130E illustrates the SF 133 for this account.

OMB Circular No. A–11 (2020)

Page 41 of Section 120

EXHIBIT 120J

APPORTIONMENT PROCESS

Trust Fund Limitation

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency
Request

OMB Action

OMB Footnote

Line
Split

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law N/A

Memo
Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-8109)
TAFS: 80-8004 /20xx

IterNo
RptCat
AdjAut

Include reference to law(s) that establish
the limitation authority in a footnote.
Display the text of any footnotes in a
separate tab in your Excel file.

2 Last Approved Apportionment: 9/10/CY
NO Reporting Categories
NO Adjustment Authority provided

1201

BA: Mand: Appropriation (special or trust Fund)

9,000,000

9,000,000 B1 9,000,000 B1

1920

Total budgetary resources avail (disc. and mand.)

9,000,000

9,000,000

9,000,000

6011

Management services

1,500,000

1,500,000

1,500,000

500,000

6012

Sales program

7,500,000

7,500,000

7,500,000

2,003,456

6190

Total budgetary resources available

9,000,000

9,000,000

9,000,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

Page 42 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120K

Negative Amount Due to Reduced Unobligated Balance

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency
Request

OMB Action

OMB Footnote

Line
Split

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law N/A

Memo Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-4321/X

IterNo
2 Last Approved Apportionment: 9/10/CY
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided

1000

DE Unob Bal: Brought forward, Oct 1
DA Unob Bal: Brought forward, Oct 1
[line split = DE for estimate of discretionary balances]
[line split = DA for actual discretionary balances]

1021

Unob Bal: Recov of prior year unpd obl

1700

BA: Disc: Spending auth: Collected

1701

BA: Disc: Spending auth: Chng uncoll pymts Fed src

1740

BA: Disc: Spending auth:Antic colls, reimbs, other

1920

Total budgetary resources avail (disc. and mand.)
Assuming that 1st quarter
obligations were $250,000 in
this example, then the 2nd
quarter apportioned amount
would be $150,000 (432,500
apportioned less 250,000
obligated plus -32,500
apportioned).

6001

1st quarter

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6190

Total budgetary resources available

1,180,000

150,000

400,000

410,000

410,000

150,000

150,000

86,000

86,000

9,000

9,000

145,000

B1

145,000 B1

1,730,000

800,000

800,000

432,500

432,500

432,500

432,500

-32,500

-32,500

432,500

200,000

200,000

432,500

200,000

200,000

1,730,000

800,000

800,000

250,000

When you need to
reduce the
cumulative amount
apportioned through
the current period,
revise the amount
apportioned for the
current period to a
negative amount.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Apportionments previously established are not subject to change after the close of the period for which the apportionment is made (section 120.54).

OMB Circular No. A–11 (2020)

Page 43 of Section 120

EXHIBIT 120L

APPORTIONMENT PROCESS

Apportionments in Future Fiscal Years for Multi-Year Accounts
Current year's Apportionment:
FY 20xx Apportionment
Funds provided by Public Law N/A

OMB Action

OMB Footnote

Agency
Request

Memo Obligations

OMB Footnote

Previous
Approved

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line
Split

Prev Footnote

Line No

Identify in the header the law(s)
providing the budget authority.

Memo Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-4321 20xx/20xx+1
IterNo
1 Last Approved Apportionment: N/A, First Request of year
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided
1100

BA: Disc: Appropriation

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

6002

2nd quarter

100,000

Includes the full
amount appropriated

0

The planned use of
appropriations in year 1.

6003

3rd quarter

6004

4th quarter

6170

FY 20xx+1

6190

Total budgetary resources available

The planned use of
appropriations in year 2 (no
programmatic need in first
year).

0

100,000

100,000

100,000

12,500

12,500

12,500

12,500

12,500

12,500

12,500

12,500

50,000

50,000

100,000

100,000

Next year's apportionment:

Line
Split

Previous
Approved

Bureau/ Account Title / Cat B Stub / Line Split

Agency
Request

Agency Footnote

Line No

Prev Footnote

FY 20xx+1 Apportionment
Funds provided by Public Law N/A

OMB Action

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1109)
TAFS: 80-4321 20xx/20xx+1
IterNo
1 Last Approved Apportionment: N/A, First Request of year
RptCat NO Reporting Categories
AdjAut NO Adjustment Authority provided
Includes the $50,000

1000

1041

planned to be obligated in
DA Unob Bal: Brought forward, Oct 1
year 2 plus $2,000 not
[line split = DE for estimate of discretionary balances] obligated in year 1.
[line split = DA for actual discretionary balances]
Anticipated recoveries of prior year unpaid and paid obligations

1920

Total budgetary resources avail (disc. and mand.)

6001

1st quarter

6002

2nd quarter

6003

3rd quarter

6004

4th quarter

6190

Total budgetary resources available

0

The planned use of
appropriations in year 2.

0

52,000

52,000

5,000

5,000

57,000

57,000

13,000

13,000

13,000

13,000

13,000

13,000

18,000

18,000

57,000

57,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) Apportionments previously established are not subject to change after the close of the period for which the apportionment is made (section 120.54).

Page 44 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120M

Trust Fund with Contract Authority, Appropriation to Liquidate Contract Authority, and Obligation Limitation
FY 2011 Apportionment
Funds provided by Public Law N/A

Previous
Approved

Agency Request

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-8109)
TAFS: 80-8004 /X

IterNo
RptCat
AdjAut

2
NO
NO

BA: Disc: Appropriation

1137

BA: Disc: Approps applied to liq contract auth

1600

BA: Mand: Contract authority

1622

BA: Mand: Contract auth: Precluded from ob (lim)

1920

Total budgetary resources avail (disc. and mand.)

6001

Memo
Obligations

The appropriation to liquidate contract
authority is included on line 1100 and is
subtracted on line 1137 because it cannot
be used to make new obligations.

Last Approved Apportionment: 9/10/CY
Reporting Categories
Adjustment Authority provided

1100

OMB Action

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line Split

Prev Footnote

Line No

Identify in the header the law(s) providing
the budget authority.

90,000

90,000

-90,000

-90,000

100,000

100,000

-10,000

-10,000

100,000

90,000

90,000

1st quarter

25,000

25,000

25,000

6002

2nd quarter

25,000

20,000

20,000

6003

3rd quarter

25,000

25,000

25,000

6004

4th quarter

25,000

20,000 A1

20,000

6190

Total budgetary resources available

100,000

90,000

90,000

100,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

Display the text of any
footnotes in a separate tab
in your Excel file.

2) This example assumes that the authorizing legislation provides $100,000 in contract authority that was apportioned in the initial apportionment for the year. Subsequently,
the appropriation act provided $90,000 in an appropriation to liquidate contract authority and limited obligations from the contract authority to $90,000.

3) This example assumes that the contract authority that cannot be obligated is available to be obligated in the succeeding fiscal year. This is an obligation
limitation.

OMB Circular No. A–11 (2020)

Page 45 of Section 120

EXHIBIT 120N

APPORTIONMENT PROCESS

Trust Fund (or Special Fund) with Collections Precluded from Obligation
FY 20xx Apportionment
Funds provided by Public Law N/A

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-8109)
TAFS: 80-8004 /X

IterNo
RptCat
AdjAut

1
NO
NO

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided

1201

BA: Mand: Appropriation (special or trust fund)

1234

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line Split

Prev Footnote

Line No

Identify in the header the law(s)
providing the budget authority.

Memo
Obligations

In this example, the amount on line 1201 equals onequarter of the estimated annual obligations. This amount
is derived from prior year collections and is used to fund
obligations and outlays until current year collections are
received.
The amount on line 1234 equals the excess of current
year receipts over the anticipated obligations ($40
thousand) plus the amount on line 1201 ($30 thousand).

30,000

30,000

BA: Mand: Appropriations precluded from obligation

-70,000

-70,000

1250

BA: Mand: Anticipated appropriation

160,000

160,000

1920

Total budgetary resources avail (disc. and mand.)

120,000

120,000

6011

Payment of Benefits

120,000 A1

120,000

6190

Total budgetary resources available

120,000

120,000

Display the text of any
footnotes in a separate tab in
your Excel file.

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please Appendix F1.
2) This example assumes that the authorizing legislation makes all receipts available until expended. However, the same law permits obligations only
for benefits. The estimate of benefits to be paid is less than the current receipts. In this case, include all estimated current receipts on line 1250
(include actual collections on line 1201). Include, as a negative, the amount not needed to cover current obligations on line 1234. Do not include
prior year collections that are not needed to incur current obligations on the apportionment or the SF 133.

3) See exhibit 130J for a display of the treatment of this account on the SF 133 during the year and on September 30.

Page 46 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120O

Allocation Transfer Apportionment Format, Apportioning Programs

Previous
Approved

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1309)
TAFS: 80-1309 /X

IterNo
RptCat
AdjAut

Agency
Request

OMB Action

Memo
Obligations

The Budgetary Resources section reflects the
accounting steps of both the parent an the children.
The net effect is to show the resources available for
obligation for the entire TAFS.
Note: In order for the transfers to crosswalk correctly
in the SF 133 and President's Budget, please ensure
that both the parent and child use the appropriate
USSGL for allocation transfers
https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.ht

1
NO
NO

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided

BA: Disc: Appropriation

10,000,000

10,000,000

1151

C1

BA: Disc: Anticipated nonexpenditure transfers of Approps to 19-80X1309

-1,000,000

-1,000,000

1151

C2

BA: Disc: Anticipated nonexpenditure transfers of Approps to 20-80X1309

-2,000,000

-2,000,000

1151

C1

BA: Disc: Anticipated nonexpenditure transfers of Approps from 80X1309

1,000,000

1,000,000

1151

C2

BA: Disc: Anticipated nonexpenditure transfers of Approps from 80X1309

2,000,000

2,000,000

10,000,000

10,000,000

1100

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line No Line Split

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law N/A

1920

Total budgetary resources avail (disc. and mand.)

6011

Program A

5,500,000

5,500,000

6012

Program B

2,000,000

2,000,000

6013

Program C

2,500,000

2,500,000

6190

Total budgetary resources available

10,000,000

10,000,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

OMB Circular No. A–11 (2020)

Page 47 of Section 120

EXHIBIT 120P

APPORTIONMENT PROCESS

Allocation Transfer Apportionment Format, Apportioning Parent and Child

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency Request

1
NO
NO

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided
In the application of budgetary resources
section of the apportionment line splits only
apply to Category A lines, not Category B (see
section 120.29).

1000

P

1000

C1

1100

Note: In order for the transfers to crosswalk
correctly in the SF 133 and President's Budget,
please ensure that both the parent and child use
the appropriate USSGL for allocation transfers
https://tfm.fiscal.treasury.gov/v1/supplements/uss
gl.html

Unob Bal: Brought forward, Oct 1 (parent, 80X1309)

750,000

750,000

Unob Bal: Brought forward, Oct 1 (child, 19-80X1309)

500,000

500,000

BA: Disc: Appropriation

10,000,000

10,000,000

1151

C1

BA: Disc: Anticipated nonexpenditure transfers of Approps to 19-80X1309

-1,000,000

-1,000,000

1151

C2

BA: Disc: Anticipated nonexpenditure transfers of Approps to 12-80X1309

-2,000,000

-2,000,000

1151

P

BA: Disc: Anticipated nonexpenditure transfers of Approps from 80X1309

1,000,000

1,000,000

1151

P

BA: Disc: Anticipated nonexpenditure transfers of Approps from 80X1309

2,000,000

2,000,000

11,250,000

11,250,000

3,750,000

3,750,000

1,000,000

1,000,000

500,000

500,000

4,000,000

4,000,000

500,000

500,000

1,500,000

1,500,000

11,250,000

11,250,000

1920

Total budgetary resources avail (disc. and mand.)

6001

P

6001

C1

State FA (19-80X1309) - 1st quarter

6001

C2

Agric. (12-80X1309) - 1st quarter

6002

P

6002

C1

State FA (19-80X1309) - 2nd quarter

6002

C2

Agric. (12-80X1309) - 2nd quarter

6190

Parent - 1st quarter

Parent - 2nd quarter

Memo
Obligations

The Budgetary Resources section reflects the
accounting steps of both the parent an the
children. The net effect is to show the resources
available for obligation for the
entre TAFS.

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1309)
TAFS: 80-1309 /X

IterNo
RptCat
AdjAut

OMB Action

OMB Footnote

Line
Split

Agency Footnote

Line No

FY 20xx Apportionment
Funds provided by Public Law N/A

Prev Footnote

Identify in the header the
law(s) providing the
budget authority.

Please note that in this scenario the parent apportions
both the parent and the children (19-80X1309, 1280X1309) and separately identifies the children in the
application of budgetary resources section.
An apportionment for a parent/child does NOT have to
separately identify the children in the application of
budgetary resources section of the apportionment (e.g.,
PPA could be apportioned).

Total budgetary resources available

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.
2) In 2015 added line split of "P" for parent and "CX" for each separate child allocation.

Page 48 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120Q

Allocation Transfer Apportionment Format, Child Only

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency: Department of State Affairs
Bureau: Office of the Comptroller
Account: R & D (003-04-1309)
TAFS: 19-80-1309 /X

IterNo
RptCat
AdjAut

1
NO
NO

Agency Request

OMB Action

OMB Footnote

Line Split

Agency Footnote

Line No

FY 20xx Apportionment
Funds provided by Public Law N/A

Prev Footnote

Identify in the header the
law(s) providing the
budget authority.

Memo
Obligations

For a few allocation arrangements, the Parent has delegated the
apportionment responsibility to its children.
Note: In order for the transfers to crosswalk correctly in the SF
133 and President's Budget, please ensure that both the parent
and child use the appropriate USSGL for allocation transfers
https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided

1000

Unob Bal: Brought forward, Oct 1

500,000

500,000

1151

BA: Disc: Anticipated nonexpenditure transfers of Approps from 80X1309

12,000,000 B1

12,000,000 B1

1920

Total budgetary resources avail (disc. and mand.)

12,500,000

12,500,000

6011

Country A activities

3,000,000

3,000,000

6012

Country B activities

1,500,000

1,500,000

6014

Country C activities

3,500,000

3,500,000

6170

Unallocated activities - available CY+1

4,500,000 A1

4,500,000 A1

6190

Total budgetary resources available

12,500,000

12,500,000

B1 footnote: Allocation transfer from parent agency, Department of Government.
Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

OMB Circular No. A–11 (2020)

Page 49 of Section 120

EXHIBIT 120R

APPORTIONMENT PROCESS

Allocation Transfer Apportionment Format, Parent Only

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (003-04-1309)
TAFS: 80-1309 /X

IterNo
RptCat
AdjAut

1
NO
NO

Last Approved Apportionment: N/A, First Request of year
Reporting Categories
Adjustment Authority provided

1000

Unob Bal: Brought forward, Oct 1

1100

Previous
Approved

Agency
Request

OMB Action

OMB Footnote

Bureau/ Account Title / Cat B Stub / Line Split

Agency Footnote

Line No Line Split

FY 20xx Apportionment
Funds provided by Public Law N/A

Prev Footnote

Identify in the header
the law(s) providing the
budget authority.

Memo
Obligations

The Budgetary presentation reflects the accounting
steps for the parent only so the net effect is to
show the resources available for obligation for the
parent.
Note: In order for the transfers to crosswalk
correctly in the SF 133 and President's Budget,
please ensure that both the parent and child use the
appropriate USSGL for allocation transfers
https://tfm.fiscal.treasury.gov/v1/supplements/ussg
l.html

750,000

750,000

BA: Disc: Appropriation

10,000,000

10,000,000

1151

BA: Disc: Anticipated nonexpenditure transfers of Approps to other accounts

-3,000,000

-3,000,000

1920

Total budgetary resources avail (disc. and mand.)

7,750,000

7,750,000

6001

1st quarter

3,750,000

3,750,000

6002

2nd quarter

4,000,000

4,000,000

6190

Total budgetary resources available

7,750,000

7,750,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

Page 50 of Section 120

OMB Circular No. A–11 (2020)

APPORTIONMENT PROCESS

EXHIBIT 120S

Allocation Accounts
Notes: Each parent account on this tab must appear on the Request tab. You use the
same Treasury agency and account for each parent and allocation.

Treasury Account

FY 1

Allocation Account

Treasury Agency

Treasury Account

FY 2

FY 1

Treasury Agency

FY 2

Allocation(s)

Parent Account

80

X

1309

19

80

X

1309

80

X

1309

12

80

X

1309

OMB Circular No. A–11 (2020)

Page 51 of Section 120

EXHIBIT 120T

APPORTIONMENT PROCESS

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Line Split

Agency Footnote

Line No

Prev Footnote

Sequester Apportionment

Memo
Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: Research and Development (003-00-0001)
Treas Account: Research and Development
TAFS: 99-0001 /X
IterNo
RptCat
AdjAut

2
NO
NO

1000
1000
1000
1000
1700
1740
1800
1802
1823
1840
1920

DE
DA
ME
MA

6011
6011
6190

SEQ
SEQ

Amounts sequestered in
the previous year that
have been determined to
be available in the current
year ("pop-up")

Last Approved Apportionment: 20xx-09-10
Reporting Categories
Adjustment Authority provided
Budgetary resources
Discretionary Actual - Unob Bal: Brought forward, Oct 1
Discretionary Estimated - Unob Bal: Brought forward, Oct 1
Mandatory Actual - Unob Bal: Brought forward, Oct 1
Mandatory Estimated - Unob Bal: Brought forward, Oct 1
BA: Disc: Spending auth: Collected
BA: Disc: Spending auth:Antic colls, reimbs, other
BA: Mand: Spending auth: Collected
BA: Mand: Spending auth: Previously unavailable
BA: Mand: Spending auth: New\Unob bal temp reduced
BA: Mand: Spending auth:Antic colls, reimbs, other
Total budgetary resources avail (disc. and mand.)
Application of Budgetary Resources
Development
Research
Total budgetary resources available

3,000,000
3,100,000

3,100,000

2,400,000

2,700,000
140,000 B1
-210,000
3,000,000
11,030,000

2,500,000
700,000
2,000,000
500,000
140,000 B1
-210,000
2,500,000
11,230,000

2,500,000
700,000
2,000,000
500,000
140,000 B1
-210,000
Amounts
2,500,000
sequestered
11,230,000
in the
current
year

6,066,500
4,963,500
11,030,000

6,176,500
5,053,500
11,230,000

6,176,500
5,053,500
11,230,000

Exhibit Notes:
1) This exhibit only reflects lines that contain values. For a full listing of all lines, please see Appendix F1.

Page 52 of Section 120

OMB Circular No. A–11 (2020)

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS
Table of Contents
123.1
123.2
123.3
123.4
123.5
123.6
123.7
123.8
123.9
123.10
123.11
123.12
123.13
123.14
123.15
123.16
123.17
123.18
123.19
123.20
123.21
123.22
123.23

What is a continuing resolution (CR)?
How do I determine the rate for operations under a short-term CR?
How do I determine the amount automatically apportioned during a short-term CR by
the Bulletin?
How does the Bulletin automatically apportion funding during a short-term CR?
How can anomalies impact funding for a TAFS during a short-term CR?
Am I required to submit an account-specific apportionment request while I am funded
by a short-term CR?
How do recurring rescissions impact the rate for operations of a TAFS under a shortterm CR?
Do recurring changes in mandatory programs impact the rate for operations under a
short-term CR?
How is transfer authority applied during a short-term CR?
How is spending authority from offsetting collections or offsetting receipts that is
provided in annual appropriation Acts apportioned during a short-term CR?
How are appropriated entitlement or other mandatory payments and activities under
the Food and Nutrition Act of 2008 apportioned during a short-term CR?
Are earmarks or programs, projects, and activities (PPAs) in a TAFS apportioned on a
pro-rata basis by the Bulletin during a short-term CR?
What is apportioned during a short-term CR to a TAFS that receives no funding in the
House or Senate bill?
Do the amounts provided as a rate for operations remain available after a short-term
CR expires?
Do short-term CRs limit the purposes for which funds may be obligated?
When may I request that OMB issue an exception apportionment during a short-term
CR?
If I am funded by a short-term CR and have received an account-specific
apportionment, will I have to submit account-specific reapportionment requests for
each extension of the CR?
Are my credit programs funded under a short-term CR?
Do I have to request a warrant from Treasury for funds provided by a short-term CR?
Do I need to request a reapportionment after my full-year appropriation is enacted?
Will my full-year enacted appropriations cover obligations made during the CR?
What if the full-year enacted appropriations subsequently provided less budget
authority than obligations incurred under the short-term CR?
What happens to my apportioned, unobligated short-term CR funding if the short-term
CR is followed by a lapse in appropriations?
Summary of Changes

Incorporates routine guidance from the OMB CR Bulletin (throughout section).
Provides guidance and an example for how to calculate the rate for operations of a TAFS during a
CR (section 123.2).

OMB Circular No. A–11 (2020)

Page 1 of Section 123

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

Provides guidance and an example for how to calculate a TAFS’ amount automatically apportioned
by the CR Bulletin (section 123.3).
Explains CR anomalies and how they impact funding during a CR (section 123.5).
Discusses recurring rescissions and how they impact the rate for operations of a TAFS during a CR
(section 123.7).
Explains when CHIMPs impact the rate for operations of a TAFS during a CR (section 123.8).
Clarifies how mandated and permissive transfer authorities are applied to TAFS during a CR
(section 123.9).
Adds a new section on how appropriated entitlements and mandatory payments are apportioned
during a CR (section 123.11).
Deletes Exhibit 123 and incorporates the example previously included in the Exhibit into credit
program guidance (section 123.18).

123.1

What is a continuing resolution (CR)?

Continuing resolutions (CRs) are joint resolutions that provide continuing appropriations for part of a
fiscal year or for a full fiscal year. A CR that covers only a part of a fiscal year is referred to as a "shortterm" CR, and a CR that covers a full fiscal year is referred to as a "full-year" CR. A CR is often enacted
when the Congress has not yet passed new appropriations bills by October 1 or when the President has
vetoed congressionally passed appropriations bills. Because of the nature of a short-term CR, you should
operate at a minimal level until after your regular fiscal year appropriations is enacted.
CRs provide funds for projects and activities. The phrase projects and activities may have two meanings:



The phrase in section 101 of the CR usually refers to the total appropriation for the account (i.e.,
the amount calculated by the formula) rather than to specific activities (when determining which
Government programs are covered by the CR and the rate for operations limit).



The phrase also refers to the specific activity (e.g., programs, projects, or activities) in order to
determine whether the activity is a prohibited new start or not. In other words, when determining
whether an activity was authorized to be carried out but was not executed or was carried out in the
preceding year.

Usually, CRs do not provide specific dollar amounts in the legislative language for each Treasury
Appropriation Fund Symbol (TAFS). Rather, they provide formulas for calculating the amounts
appropriated for continuing projects and activities during the period of the CR. For more information on
calculating these amounts, see section 123.2.
For short-term CRs, the annual OMB CR Bulletin ("Bulletin") automatically apportions a pro-rata share
of funding available for most TAFSs. For more information on how the Bulletin apportions funding and
how much is apportioned, see sections 123.3 and 123.4. There are some instances where TAFS will not
receive an automatic apportionment pursuant to the Bulletin and an account-specific apportionment is

Page 2 of Section 123

OMB Circular No. A–11 (2020)

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

required during the short-term CR. Some of those instances are mentioned throughout this section and
will be specifically addressed in the Bulletin.
The Bulletin is generally released after the enactment of an initial short-term CR and will contain any
specific information regarding the execution of that year’s CR. This section of the Circular provides
general conceptual information on the apportionment and execution of short-term CRs. The Bulletin
should be regarded as the official apportionment of CR funds and will refer to this section and section 120
of this Circular as necessary.
Amounts appropriated in a full-year CR are apportioned using the same processes that are used for fullyear appropriations Acts. OMB does not typically issue a Bulletin for full-year CRs. Occasionally, shortterm CRs will include provisions that provide a full-year appropriation for a specific TAFS. Such fullyear appropriations are not automatically apportioned by the Bulletin and are not subject to the
calculations discussed below.
123.2

How do I determine the rate for operations under a short-term CR?

Short-term CRs routinely provide a formula for determining the rate for operations either in section 101
or in subsequent sections of the bill that may provide a particular rate for a program or account (anomaly).
For over a decade, section 101 of short-term CRs has provided the same process for calculating the rate
for operations formula and lists the previous fiscal year’s appropriations Acts that are continued under the
CR. In addition, section 101 sometimes includes an across-the-board (ATB) increase or reduction to the
rate for operations. This section of the Circular provides guidance that assumes that future short-term CRs
will continue with this structure; however, the annual Bulletin will specify the official formula based on
each CR’s legislative text.
"Rate for operations" is defined as the annualized level of resources that are available only through the
period of time covered by a short-term CR. The terms rate for operations and annualized level are often
used interchangeably. For consistency purposes, this section of the Circular uses "rate for operations."
The rate for operations must be calculated at the TAFS level. The rate for operations is provided to the
TAFS with the period of availability in the appropriations Acts referenced in section 101, but updated to
start in the fiscal year for which the CR applies. For example, annual funds appropriated in the FY 2020
appropriations Act for TAFS 012-3456/2020 result in a rate for operations in an annual TAFS for FY
2021 in a FY 2021 CR (i.e., 012-3456/2021). Follow the steps below to calculate the rate for operations
for each applicable TAFS under section 101 of the CR:
a) Take the full-year amount enacted in the appropriations Acts specified in section 101, including
obligation limitations.
b) Subtract any recurring account-specific rescissions, followed by agency-specific and then billwide reductions, if any, enacted in the appropriations Acts specified in section 101.
c) Add or subtract non-expenditure transfers mandated by the appropriations Acts referenced in
section 101. See section 123.9 for the definition of mandated transfers.

d) Add or subtract any ATB increase or reduction specified in section 101 (if any).
For example, TAFS 012-3456/2020 was appropriated $100 million in the FY 2020 appropriations Act
referenced in section 101 of the 2021 CR. The appropriations Act referenced in section 101 also included
a recurring rescission of $50 million and directed that $30 million shall be transferred to TAFS 012OMB Circular No. A–11 (2020)

Page 3 of Section 123

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

1234/2020. Assuming section 101 does not include an ATB increase or reduction, here’s how the 2021
CR rate for operations for TAFS 012-3456/2021 would be calculated following the steps above.
a) $100 million (FY 2020 amount provided in Act referenced in section 101 of the CR)
b) Subtract $50 million (recurring rescission) = $50 million
c) Subtract $30 million (mandated transfer to other TAFS) = $20 million
Using this example, the rate for operations would be $20 million, which would be reflected on line 1100
of the apportionment and/or any Treasury reporting (SF 133, etc.) for TAFS 012-3456/2021. For Treasury
reporting and apportionment purposes, the rate for operations as provided by section 101 is reflected as a
single number on line 1100, and any rescissions, mandated transfers, or ATB increases or decreases that
are factored into the rate for operations as specified above are not identified on lines separate from 1100.
See section 123.5 for the rate for operations for enacted CR anomalies.
See section 123.7 for more information on recurring account-specific rescissions.
123.3 How do I determine the amount automatically apportioned during a short-term CR by the
Bulletin?
For a short-term CR, OMB usually issues a Bulletin to automatically apportion funds. This automatic
apportionment applies to most TAFS, but not all. For particular TAFS, OMB may require a separate
account-specific apportionment.
Note that you may not obligate funds under a short-term CR that would impinge on final funding
prerogatives of the Congress. CRs usually include provisions directing agencies to execute programs
using the most limited funding actions permitted in order to provide for continuing projects and activities.
Agencies are also directed by the CR to not execute programs that would otherwise have high initial rates
of operation or complete distribution of appropriations at the beginning of the year because of distribution
of funds to States, foreign countries, grantees, or others.
The last Bulletin that provided detailed guidance on how to execute the FY 2020 short-term CR can be
found here:
OMB Bulletin No. 19-04 (FY 2020 CR)
Typically the Bulletin will not automatically apportion the full rate for operations for a TAFS. For
instance, the Bulletin usually apportions the "pro-rata share" of the rate for operations through the period
of the CR or any extension thereof. The pro-rata share is usually calculated by multiplying the rate for
operations by the percentage of the year covered by the CR.
Using the example in section 123.2, the pro-rata share automatically apportioned to TAFS 012-3456/2021
for a CR ending December 15 would be calculated as follows:
$20 million (rate for operations) x 20.82 percent (76 days/365 days (use 366 for a leap year))
= $4.164 million
If a full-year appropriations Act (including a full-year CR) is enacted before the CR period is over (e.g.,
December 10), the amounts automatically apportioned by the Bulletin are unaffected (see section 120.41).
Page 4 of Section 123

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SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

It may be determined that a TAFS should be apportioned less than the amount automatically apportioned
by the Bulletin to ensure that an agency does not impinge upon the final funding prerogatives of the
Congress. In these cases, an account-specific apportionment (section 120.2) approved by OMB is
required.
123.4 How does the Bulletin automatically apportion funding during a short-term CR?
The Bulletin automatically apportions the pro-rata share as a lump-sum amount on a Category B line. To
get the lump-sum amount apportioned automatically to a Category A line, you need to receive
concurrence from your RMO. If your RMO concurs, the pro-rata share automatically apportioned would
only be reflected in the quarter in which the CR is enacted and/or extended and would not spread over
quarters. If you would prefer to spread the automatically apportioned amount among more than one
Category B line, you must request an account-specific apportionment from your RMO as soon as
possible.
123.5 How can anomalies impact funding for a TAFS during a short-term CR?
Because the CR usually provides the funding levels and authorities enacted in the previous fiscal year,
there may be cases where a program requires additional funding or different authorities to maintain
operations during the CR. In these cases, a short-term CR may include a separate legislative provision
addressing funding or authorities for a specific TAFS, an "anomaly". CR anomalies can impact a program
in a number of different ways including, but not limited to, changing the rate for operations to provide
additional funding, allowing more than the pro-rata share to be apportioned during the period of the CR
("spend-faster" anomalies), adding an authority not carried forward in section 101 of the CR, or removing
or modifying an authority carried forward in section 101 of the CR. This section will focus on anomalies
that change the rate for operations and spend-faster anomalies.
a) Anomalies that change the rate for operations. This type of an anomaly may be required if the rate for
operations provided by section 101 for a TAFS is not sustainable for the period of the CR. In order to
increase the rate for operations of the TAFS above what is provided by section 101, additional
authority is required. Using the example in section 123.2, an anomaly that would provide a higher
than $20 million rate for operations is below.
Sec. XXX. Notwithstanding section 101, amounts are provided for "Account 1234" at a rate for
operations of $150,000,000.
The example language replaces the $100 million that is provided by section 101 of the CR with $150
million. Based on the anomaly language, the new rate for operations would be calculated using the steps
below. Note that all provisos and other authorities that applied to that funding under section 101,
including recurring rescissions and transfers, continue to apply to the rate for operations provided by the
anomaly unless specific legislative language is included in the anomaly to alter that authority.
a) Take the full-year amount specified in the anomaly
b) Subtract any recurring account-specific rescissions followed by agency-specific rescission and
then bill-wide reductions, if any, as included in appropriations Acts referenced in section 101
c) Add or subtract transfers mandated by the appropriations Acts referenced in section 101.
Here’s how the 2021 rate for operations for TAFS 12-3456/2021 with the enacted anomaly would be
calculated following the steps above:

OMB Circular No. A–11 (2020)

Page 5 of Section 123

SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

a) $150 million (enacted amount in anomaly)
b) Subtract $50 million (recurring rescission) = $100 million
c) Subtract $30 million (mandated transfer to other TAFS) = $70 million.
The rate for operations would be $70 million under the FY 2021 CR, which would be reflected on line
1100 of the apportionment and/or any Treasury reporting (e.g., SF 133). The pro-rata share automatically
apportioned by the Bulletin would be calculated using the $70 million.
b) Spend-faster Anomalies. Sometimes it may not be necessary for a TAFS to receive a higher rate for
operations, but the TAFS may need more funding apportioned than the pro-rata share automatically
apportioned by the Bulletin. This could be for a number of reasons, including, but not limited to,
higher obligations anticipated during the expected period of the CR. Below is example anomaly
language that would allow TAFS 012-3456/2021 to be apportioned more than the pro-rata share
automatically apportioned.
Sec. XXX. Amounts made available by section 101 for "Account 1234" may be apportioned up to the rate
for operations necessary to maintain activities x, y, and z.
With this language enacted, TAFS 012-3456/2021 would still receive a rate for operations of $20 million
(see section 123.2), but the TAFS may receive an account-specific apportionment during the period of the
CR for an amount greater than the amount automatically apportioned ($4.164 million) as long as the rate
for operations is not exceeded.
For example, instead of basing the pro-rata share calculation on 76 days for a CR starting October 1 and
ending December 15, this type of anomaly could allow the TAFS to be apportioned a pro-rata share based
on 90 days for a CR of the same duration. Accordingly, the amount apportioned for TAFS 0123456/2021 pursuant to the spend-faster anomaly for a CR starting October 1 and ending December 15
could be calculated as follows:
$20 million (rate for operations) x 24.66 percent (90 days/365 days (use 366 for a leap year))
= $4.932 million
An account-specific apportionment must be approved by OMB before the agency may obligate at a rate
higher than the pro-rata share automatically apportioned by the Bulletin pursuant to the authority provided
by a spend-faster anomaly. Using the example above, the Bulletin would apportion TAFS 12-3456/2021
$4.164 million unless and until an account-specific apportionment is approved by OMB.
Absent an enacted spend-faster anomaly, if a TAFS requires an amount that exceeds the amount
automatically apportioned by the Bulletin, an exception apportionment must be requested by the agency
and approved by OMB. For more information on exception apportionments, see section 123.16.
123.6 Am I required to submit an account-specific apportionment request while I am funded by a
short-term CR?
Generally, no. OMB will typically issue a Bulletin to automatically apportion amounts made available by
a CR and may provide additional guidance on the types of account-specific apportionments that may be
required and other specific CR execution issues.

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SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS

123.7
CR?

How do recurring rescissions impact the rate for operations of a TAFS under a short-term

Rescissions or cancellations of discretionary prior-year balances that were included in the prior-year
appropriation Acts specified in section 101 of a short-term CR continue during the CR period and are
factored into the rate for operations calculation as shown in section 123.2. OMB typically includes an
attachment to the Bulletin that lists rescissions or cancellations enacted in the previous fiscal year that
impact the current CR. The attachment also usually includes the level at which such rescissions recur to
provide the amount to use when calculating the rate for operations. For example, Attachment B of the FY
2020 Bulletin lists rescissions by TAFS, categorizes each recurring rescission by how it should be applied
during the CR, and also indicates which rescissions do not recur and should not be factored into the rate
for operations.
As indicated in the FY 2020 Bulletin Attachment B, some recurring rescissions will be applied to new
budget authority provided by section 101 of the CR based on the way the appropriations language
directing the rescission is written. If the rescission language is broad enough to be applied to the budget
authority provided by section 101 of the CR, it will be factored into the rate for operations. If the
rescission language is more restrictive and can only apply to prior-year discretionary balances in a TAFS
that does not receive a rate for operations under section 101 of the CR, an account-specific apportionment
by OMB is required to preclude these balances from obligation during the period of the CR.
The only exception to this account-specific apportionment rule for recurring rescissions of prior-year
balances is if language is enacted in the CR to allow Treasury Account Symbols (TAS) that have this type
of rescission to effectuate it as a reduction in the rate for operations of the current applicable TAFS.
"Current applicable TAFS" refers to any of the TAFS within a TAS for which a rate for operations is
provided by section 101 of the CR. For FY 2020, this authority was provided in section 115 of the first
CR (P.L. 116-59). With this authority, recurring rescissions of prior-year balances can be factored into the
rate for operations calculation of the current applicable TAFS and will be automatically apportioned by
the Bulletin, unless otherwise directed. Additional details and specific instructions on recurring
rescissions will be included in the Bulletin.
123.8 Do recurring changes in mandatory programs impact the rate for operations under a shortterm CR?
Changes in mandatory programs (CHIMPs) that continue as terms and conditions under section 101 of the
CR and result in the reduction of mandatory funding (rescissions/cancellations, mandated transfers to
other TAFS, obligation delays, etc.) are not factored into the rate for operations. An account-specific
apportionment is required during the period of the CR to preclude applicable resources from obligation.
Reductions of this kind are typically included in an attachment to the Bulletin. For example, the
reductions were included in Attachment C of the FY 2020 Bulletin.
CHIMPs that continue as terms and conditions under section 101 of the CR and do not result in a
reduction of mandatory funding (e.g., appropriations for or mandated transfers to mandatory programs)
are factored into the rate for operations calculation for those TAFS and are automatically apportioned by
the Bulletin.
For more information on CHIMPs, see section 20.3.
123.9

How is transfer authority applied during a short-term CR?

Non-expenditure mandated transfers in the appropriations Acts referenced in section 101 are factored into
the rate for operations of both the giving and receiving TAFSs. Therefore, agencies do not have to
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execute the non-expenditure transfer, report transfers in GTAS, or reflect these transfers separately in
account-specific apportionments, except as a preclusion for items discussed below.
For the purposes of calculating a rate for operations under a short-term CR, a mandated transfer is defined
as one in which the legislative transfer authority provided in the prior fiscal year appropriations Acts
referenced in section 101 provides a specific dollar amount to be transferred and does not provide any
flexibility for the agency to change that dollar amount or to choose the giving and receiving TAFSs
involved in the transfer. Only mandated transfers that were executed as non-expenditure transfers in the
previous fiscal year factor into the rate for operations calculation.
If the giving TAFS does not have a rate for operations under section 101 an account-specific
apportionment is required during the period of the CR to preclude the applicable resources from
obligation. Section 123.8 discussed the account-specific apportionment required if the giving TAFS is
mandatory. If the giving TAFS is discretionary and does not have a rate for operations, a similar accountspecific apportionment is required.
Not all mandated transfers in the previous fiscal year’s appropriations Act use the language "shall
transfer". For instance, the appropriations language could instead call for funds to be derived from a
specific source other than the general fund of the Treasury. If such authority was executed as a nonexpenditure transfer the previous fiscal year, then it is considered a mandated transfer for purposes of
calculating the rate for operations. Two such examples are listed below:
"For necessary expenses of the Inspector General in carrying out the provisions of the Inspector
General Act of 1978, $250,000,000, to be derived by transfer from the Postal Service Fund and
expended as authorized by section 603(b)(3) of the Postal Accountability and Enhancement Act
(Public Law 109-535)."
"For necessary expenses of the Office of Inspector General in carrying out the provisions of the
Inspector General Act of 1978, $42,982,000, to be derived from the Deposit Insurance Fund, or,
only when appropriate, the FSLIC Resolution Fund."
Mandated transfers that were executed as expenditure transfers in the previous fiscal years are not used to
calculate the rate for operations of the giving and receiving TAFSs. Instead, the giving TAFS retains the
rate for operations and should execute the expenditure transfer from amounts apportioned to them during
the period of the CR.
Permissive transfer authority does not factor into a rate for operations. For purposes of calculating a rate
for operations under a short-term CR, permissive transfer authority is defined as legislative transfer
authority that provides flexibility in the amount transferred and/or the giving and receiving TAFS
involved in the transfer. Below are some examples of transfer authority that is considered permissive for
purposes of calculating the rate for operations:
"of which not to exceed $9,000,000 may be transferred to the Working Capital Fund:"
"up to 2 percent of funds made available for grant or reimbursement programs under such
headings shall be transferred…"
"Provided further, That any such amounts from the fund that the Attorney General determines are
necessary to pay, first, for the costs of processing and tracking civil and criminal debt collection
litigation activities, and thereafter for financial systems and for debt-collection-related personnel,
administrative, and litigation expenses, in fiscal year 2020 and thereafter, shall be transferred to
other appropriations accounts in the Department of Justice for paying the costs of such activities,
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and shall be in addition to any amounts otherwise made available for such purposes in those
appropriations accounts:"
In addition, any transfer authority provided in legislation outside of the appropriations Acts referenced in
section 101 (i.e., authorized transfer authority) does not factor into the rate for operations.
An agency may utilize permissive or authorized transfer authority from within the amounts apportioned to
it during the CR. The agency would need to request an account-specific apportionment for both the giving
and receiving TAFSs in order to obligate against the transferred resources.
If an agency is executing general transfer authority that has a percentage limit on the amount that can be
given or received (e.g., not more than five percent may be transferred or not more than ten percent may be
received), that percentage limitation is calculated against the rate for operations of the applicable TAFS.
However, as stated above, the actual amounts that may be transferred are limited to the amounts
apportioned to the giving TAFS.
In some cases, permissive transfer authority is provided to move funding between TAFSs within the same
TAS. For example, for a TAS that has a $10 million appropriation with a one-year period of availability
(POA) and a permissive carve-out ("up to," "not more than," or "not to exceed") of $2 million with a
multi-year POA, the rate for operations for the account would be $10 million in the one-year TAFS. The
agency would then have to execute a non-expenditure transfer to the multi-year POA to move amounts
from within the amounts apportioned in the one-year TAFS for the period of the CR. The agency may
transfer up to the $2 million statutory cap, as long as that amount is within the amounts apportioned. The
agency would need to request an account-specific apportionment for both the giving and receiving TAFSs
in order to obligate against the transferred resources. See section 120.41 for similar guidance for
automatic apportionment authority for the full-year enacted appropriation.
123.10 How is spending authority from offsetting collections or offsetting receipts that is provided
in annual appropriation Acts apportioned during a short-term CR?
In order to determine how apportionment of spending authority from offsetting collections or offsetting
receipts that is provided in annual appropriations Acts is effectuated under a CR, it is imperative to first
determine if the authority is under the rate for operations formula or is a term and condition of the CR and
therefore not funded within the rate for operations. In general, if the previous fiscal year’s appropriations
Act appropriated a specific dollar amount to an account – all or some of which would be derived from
offsetting collections or offsetting receipts – then that dollar amount is a rate for operations. If the CR
provides additional authority to spend what is collected (i.e., not a specific dollar amount), then such
authority is a term and condition and not a rate for operation, so it requires a separate account-specific
apportionment. In some cases, an agency may have a blanket apportionment to cover all spending
authority provided as a term and condition of a short-term CR.
For example, in the following language below, the $8.0 million is the rate for operations and therefore is
pro-rated under the automatic apportionment provided by the Bulletin. However, the authority in the
second proviso to spend additional funds collected above $8.0 million is a term and condition. A separate
account-specific apportionment is required to obligate pursuant to the authority provided in the second
proviso.
"For necessary expenses to carry out section 3024 of the Solid Waste Disposal Act (42 U.S.C.
6939g), including the development, operation, maintenance, and upgrading of the hazardous
waste electronic manifest system established by such section, $8,000,000, to remain available
until expended: Provided, That the sum herein appropriated from the general fund shall be
reduced as offsetting collections under such section 3024 are received during fiscal year 2019,
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which shall remain available until expended and be used for necessary expenses in this
appropriation, so as to result in a final fiscal year 2019 appropriation from the general fund
estimated at not more than $0: Provided further, That to the extent such offsetting collections
received in fiscal year 2019 exceed $8,000,000, those excess amounts shall remain available until
expended and be used for necessary expenses in this appropriation."
In the second example below, the authority to collect and spend fees does not specify a dollar amount and
therefore not part of the rate for operations. This spending authority is not automatically apportioned by
the Bulletin and therefore requires a separate account-specific apportionment.
"The Administrator of the Environmental Protection Agency is authorized to collect and obligate
pesticide registration service fees in accordance with section 33 of the Federal Insecticide,
Fungicide, and Rodenticide Act, as amended by Public Law 112-177, the Pesticide Registration
Improvement Extension Act of 2012."
123.11 How are appropriated entitlement or other mandatory payments and activities under the
Food and Nutrition Act of 2008 apportioned during a short-term CR?
Typically, the short-term CR contains a provision that states that for appropriated entitlements and other
mandatory payments whose budget authority was provided in the previous fiscal year’s appropriations
Acts referenced in section 101, and for mandatory payments and activities under the Food and Nutrition
Act of 2008, activities shall continue at the rate necessary to maintain program levels under current law
and under the authority and conditions of the previous fiscal year’s appropriations Act. In other words,
these programs operate as normal. Additionally, the provision of the CR typically provides an additional
30 days of obligational authority and funding beyond the end date of the short-term CR, including any
government shutdowns.
The Bulletin typically apportions such sums as are necessary to maintain program levels as specified
above. These programs are not limited to a pro-rata share or to a funding total provided in the previous
fiscal year’s fiscal appropriations Acts referenced in section 101.
The programs provided this authority are within the accounts identified in the joint explanatory statement
of managers accompanying the conference report on the Balanced Budget Act of 1977 (House Report
105-217, see page 1014), or accounts with legislatively enacted directed scoring making otherwise
discretionary appropriations mandatory.
123.12 Are earmarks or programs, projects, and activities (PPAs) in a TAFS apportioned on a prorata basis by the Bulletin during a short-term CR?
No. The Bulletin automatically apportions the pro-rata share for each TAFS based on the rate for
operations for the entire TAFS without regard to any earmarks or PPAs within the TAFS, and without a
requirement that such earmarked amounts or PPAs also be pro-rated. Legislative earmark provisions
continue as terms and conditions of the CR, and as such, they continue to remain in effect during the
period of the CR. As in the case with other terms and conditions continuing in effect under a CR,
agencies must comply with and not breach earmark provisions over the course of the fiscal year,
including during the period of a CR.
123.13 What is apportioned during a short-term CR to a TAFS that receives no funding in the
House or Senate bill?
If either the House or Senate has reported out of committee or passed an appropriations bill that provides
no funding for a whole TAFS (as opposed to merely providing no funding for a project, program or
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activity within a TAFS) at the time the CR is enacted, that TAFS is automatically apportioned zero, even
if that TAFS receives a rate for operations under section 101. An agency must submit an account-specific
apportionment request to OMB if the agency want funds apportioned for that TAFS during the period of
the CR, including any extensions of the CR. Agencies must also submit a written justification for any
such request. This restrictive funding action is to ensure that an agency does not impinge on final funding
prerogatives of the Congress.
However, if subsequently either the House or Senate does take action during the short-term CR to either
report out of committee or pass an appropriations bill that provides funding for an account the TAFS, then
the TAFS would be under the automatic apportionment as provided by the Bulletin.
123.14 Do the amounts provided as a rate for operations remain available after a short-term CR
expires?
It depends on the legislative action that follows the short-term CR or the absence of legislation that
follows the CR (e.g., a lapse in appropriations). Generally, CRs make amounts available for obligation
only until a time specified by the CR or until the enactment of regular fiscal year appropriations,
whichever occurs first. A CR normally provides temporary funding and may specify any period of time
(e.g., one day, a few days, a few weeks, or a month). It is generally understood that the normal
appropriations process will eventually produce appropriation Acts to replace or terminate the CR, and it is
also generally assumed that the full-year enacted level will be close to the level provided by the CR’s rate
for operations. Consult your RMO if your full-year enacted level is much lower than the amounts
apportioned against the CR’s rate for operations. If a full-year CR follows a short-term CR, agencies
must submit a reapportionment request for the full-year appropriations (see section 123.20).
This rule does not apply to unobligated funds from a rate for operations provided by a short-term CR if
that CR is followed immediately by a lapse in appropriations (see sections 120.56, 123.23).
123.15 Do short-term CRs limit the purposes for which funds may be obligated?
Generally, yes. A CR makes amounts available subject to the same terms and conditions specified in the
enacted appropriations acts from the prior fiscal year unless otherwise stated in the statutory text.
Normally, an agency is not permitted to start new PPAs for which authority did not exist in the previous
fiscal year.
123.16 When may I request that OMB issue an exception apportionment during a short-term CR?
If an agency seeks an amount for a TAFS that is more than the pro-rata share automatically apportioned
by the Bulletin, and the short-term CR does not provide that TAFS a spend-faster anomaly, then the
agency may request an exception apportionment from OMB. Each request for an exception
apportionment must be accompanied by a written justification that includes the legal basis for the request.
OMB grants exception apportionment requests only in extraordinary circumstances. This is different
from an account-specific apportionment for a spend-faster anomaly provided in the CR itself.
An exception apportionment may be requested on the following bases:



Seasonality. This basis will be considered only if the program experiences regular and predictable
changes in the rate of obligations throughout the year due to programmatic requirements, using
historical data from SF 133s or OMB approved account-specific apportionments. For example, a
history of apportionment shows that the Low-Income Home Energy Assistance Program has an
established pattern of a higher rate of obligations in the first and second quarters of the fiscal year,
when the temperatures are colder. Another example is funding for the protection of Presidential

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candidates and increased security at inaugurations every four years. Seasonality apportionment
requests will not be approved simply because an agency prefers to sign full-year contracts at the
beginning of the fiscal year, or if doing so would be business as usual under a full-year enacted
appropriation.



Annualizing a new program. This basis involves situations where a new program began late in the
previous fiscal year and the partial year funding level for the previous fiscal year would not be
sufficient to fund a full year's rate for operations this year.



Safety of human life or protection of Federal property. This basis involves situations where the
obligations could legally be incurred under the Antideficiency Act during a Government-wide
lapse of appropriations.

123.17 If I am funded by a short-term CR and have received an account-specific apportionment,
will I have to submit account-specific reapportionment requests for each extension of the CR?
No. In the case of TAFS that receive an account-specific apportionment at any time during a short-term
CR period (exclusions noted below), the automatic apportionment provided by the Bulletin will apply to
such TAFSs under any subsequent extensions of the CR, provided that the total amount apportioned
during the short-term CR period does not exceed the rate for operations provided by the CR. However,
any footnotes on the account-specific apportionment continue to apply to the TAFS when subsequently
operating under the automatic apportionment.
Agencies must, however, submit account-specific apportionments for each extension of the CR for TAFS
with zero-funding or utilizing a spend-faster anomaly. For TAFS with zero funding, account-specific
apportionments must be submitted for each CR extension—there is no automatic apportionment. If an
agency has already been apportioned a spend-faster anomaly or account-specific apportionment, then for
subsequent extensions of the CR you will be only automatically apportioned an additional pro-rata share
of the rate for operations. If an agency seeks to utilize the spend-faster CR anomaly for any CR
extension, the agency must once again submit an account-specific apportionment.
A full-year CR is not considered an extension of a short-term CR. The Bulletin typically does not
apportion additional funding for a full-year CR. If a full-year CR is enacted, an agency must request a
reapportionment within 10 calendar days of the enactment of the full-year CR (see section 123.20).
If an agency needs a reapportionment of carryover balances or any other budgetary resource not provided
by the CR, after the Bulletin is in effect, and the agency’s RMO does not require the agency to show the
CR budgetary resources on the reapportionment, then the agency must footnote the reapportionment as
follows ("A" footnote on line 6190 total budgetary resources):
"In addition to the amounts apportioned above, this account is also receiving funds pursuant to
Public Law XXX-XXX as automatically apportioned via OMB Bulletin XX-XX."
If the CR is extended (e.g., a subsequent law amends the CR to extend the date of its
applicability), then add "as amended" after "Public Law XXX-XXX" in the above footnote.
123.18 Are my credit programs funded under a short-term CR?
Yes. Appropriations for subsidy cost amounts associated with direct and guaranteed loan activities that
were conducted in the prior fiscal year are provided as a rate for operations in the same manner as other
appropriations. Normally, the CR allows agencies to make new direct loans and new commitments to
guarantee loans within the limitations on credit activity levels and subject to the terms and conditions
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specified in the prior fiscal year appropriations Act(s). If there is an enacted credit limitation (i.e., a
limitation on loan principal or commitment level) in the previous fiscal year, the automatic apportionment
is the pro-rata share of the credit limitation or rate for operations, whichever is more restrictive.
In the two examples below, the appropriations Act specified in section 101 appropriates $5 million for
subsidy costs and $200 million in loan limitation for direct loans. Assume the CR covers the first quarter
of the fiscal year (92 days), which results in a pro-rata share of roughly 25%, and that the prior fiscal
year’s subsidy rate was 5.00%. The current subsidy rate differs in each example. The examples show
that along with other factors, the current subsidy rate impacts the amounts apportioned by the Bulletin for
credit programs.
To determine the amounts apportioned during a CR for Example 1, with a current subsidy rate of 8.00%:
Step 1 – Calculate the pro-rata share of last year’s enacted credit limitation: 25% x $200 million = $50
million. The pro-rata share of the credit limitation would support a loan level of $50 million.
Step 2 – Calculate the pro-rata share of the subsidy appropriation: 25% x $5 million = $1.25 million.
Step 2A – Calculate the loan level that $1.25 million would support:
•

To calculate the loan level, take budget authority and divide by the current subsidy rate
(pro-rata share/subsidy rate = loan level).

•

$1.25 million /.0800 = $15.625 million. The pro-rata share would support a loan level of
$15.625 million.

Step 3 – Determine the lesser of the pro-rata share of the credit limitation or the budget authority:
•

Compare the results of steps 1 and 2A.

•

Since the pro-rata share of the subsidy provides for a lower loan level ($15.625 million <
$50 million), the pro-rata share of the subsidy is the amount automatically apportioned by
the Bulletin.

•

Under the CR, this direct loan program may obligate up to $1.25 million for subsidy
costs, which may support a loan level of $15.625 million.

Example 1:

Current subsidy rate =

8.00%
Pro-rata
share (25%)

Credit
limitation
BA

Pro-rata
loan level

200,000,000

50,000,000

50,000,000

5,000,000

1,250,000

15,625,000

OMB Circular No. A–11 (2020)

Amounts available under
CR
1,250,000 in
subsidy to
support a loan
level of
15,625,000

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Example 2:

Current subsidy rate =

1.00%
Pro-rata
share (25%)

Credit
limitation
BA

Pro-rata
loan level

200,000,000

50,000,000

50,000,000

5,000,000

1,250,000

125,000,000

Amounts available under
CR
loan level
50,000,000 which
requires
500,000 in BA for subsidy
cost

See section 185.24 for further information regarding the subsidy rates to be used for loans or loan
guarantees at execution.
123.19 Do I have to request a warrant from Treasury for funds provided by a short-term CR?
Generally, no. Treasury will not issue a warrant under a short-term CR unless an agency explicitly
requests one (see Treasury Financial Manual I TFM2–2000, section 2025.20). Exceptions may be made
on a case-by-case basis if the short-term CR extends beyond the second quarter of the fiscal year. Further
Fiscal Service Treasury guidance may be found on the USSGL website
(https://www.fiscal.treasury.gov/ussgl/resources-implementation.html#budgetary).
123.20 Do I need to request a reapportionment after my full-year appropriation is enacted?
Yes. You must request a reapportionment within 10 calendar days of the enactment of your full-year
appropriations Act (including a full-year CR), even if the period covered by the CR has not expired. In
the Previous Approved column, include the amounts apportioned under the short-term CR (including
automatic apportionment amounts as provided by the Bulletin and section 120.41. See exhibit 120H and
section 120.61). The total amount subject to reapportionment will equal the total amount made available
for the fiscal year in the regular appropriation. See below for further information on the following:



Instructions on the apportionment process/format (see section 120)



Detailed instructions for each line on the apportionment (see Appendix F)

Until OMB approves your first apportionment request for the fiscal year, and unless otherwise determined
by your OMB representative, you will be under an automatic apportionment as specified in section
120.41.
123.21 Will my full-year enacted appropriations cover obligations made during the CR?
Yes. Normally, your full-year enacted appropriations will cover all obligations made during the CR.
However, there could be exceptions. See section 123.14 for an example of an exception.
Additionally, if the enacted full-year appropriations provides funds in a TAS that is a different period of
availability (i.e., a different TAFS) than was provided under the short-term CR, see section 120.63.

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123.22 What if the full-year enacted appropriations subsequently provided less budget authority
than obligations incurred under the short-term CR?
You must do everything possible to reduce the amount of your existing obligations so that the agency's
obligations do not exceed the amounts provided in the full-year enacted appropriations. The agency must
reduce obligations to the maximum extent possible—returning purchases received for a refund, canceling
purchases of goods and services ordered but not yet received, and canceling grants.
For example, consider the following situation:
(1) There was no indication that the Congress would enact a regular annual appropriation less than the
amount available under the CR;
(2) The amount obligated was available under the CR;
(3) The full-year enacted appropriation was subsequently less than the obligations incurred under the CR;
and
(4) The agency reduced obligations to the maximum extent possible (e.g., returned purchases received for
a refund, cancelled purchases of goods and services ordered but not yet received, canceled grants, and
transferred funds to the extent possible to cover obligations made during the period of the CR).
In this circumstance, it is expected that an agency will normally be able to reduce its CR-incurred
obligations by a sufficient amount so that the agency's obligations during that fiscal year will not exceed
the level of the full-year enacted appropriation (and, thus, all of these obligations will be charged to the
full-year enacted appropriation). However, in a case in which an agency is not able (after having deobligated funds to the maximum extent possible or used existing transfer authority to cover obligations
made during the period of the CR) to reduce its CR-period obligations to the level of the full-year enacted
appropriation, then the amount by which the full-year enacted appropriation has been exceeded will be
charged to the CR.
If your full-year enacted appropriations provided less budget authority than the obligations you incurred
under the CR, contact your OMB examiner and request an apportionment (if you are subject to
apportionment) that specifically footnotes that all of the requirements of this section have been met. For
any supplemental warrant, you should also provide to your Treasury Bureau of the Fiscal Service contact
an OMB-approved apportionment stating that the conditions of section 123.15 have been met.
123.23 What happens to my apportioned, unobligated short-term CR funding if the short-term CR
is followed by a lapse in appropriations?
During a lapse in appropriations, any unobligated funding from a rate for operations that was provided by
the CR and apportioned by OMB is not available for obligation. This includes unobligated funds from
rate for operations for to multi-year and no-year TAFSs by the CR. This also includes any
apportionments related to the authority provided as term and condition of the CR to be able to retain and
spend collections.
If the short-term CR includes a provision that provides a full-year appropriation to a specific TAFS,
amounts apportioned from that specific appropriation remain available during a lapse in appropriations.

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SECTION 124—AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

SECTION 124—AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS
Table of Contents
124.1
124.2
124.3
124.4

What types of actions may my agency conduct during a lapse in appropriations?
What plans should my agency make in anticipation of a lapse in appropriations?
When should my agency's shutdown plans be implemented?
How may my agency receive lapse communications updates from OMB?
Summary of Changes

Updates the summary information required at the beginning of each agency lapse plan to clarify
that lapse plans should report the number of employees retained under the plan by number of
individual employees, rather than number of FTEs, and include the total number of employees who
will be furloughed under the plan (section 124.2).

124.1

What types of actions may my agency conduct during a lapse in appropriations?

(a) Background.
The Attorney General issued two opinions in the early 1980s holding that the language and legislative
history of the Antideficiency Act unambiguously prohibit agency officials from incurring obligations in the
absence of appropriations ("Applicability of the Antideficiency Act Upon a Lapse in an Agency's
Appropriations" (1980) and "Authority for the Continuance of Government Functions During a Temporary
Lapse in Appropriations" (1981)). The Department of Justice's Office of Legal Counsel issued an opinion
dated August 16, 1995 that reaffirms and updates the 1981 opinion.
(b) Policies.
This section provides policy guidance and instructions for actions to be taken by Executive Branch agencies
when the Congress fails to enact regular appropriations, a continuing resolution, or needed supplemental
appropriations, resulting in a lapse of appropriations.
This section does not apply to specific appropriations action by the Congress to deny program funding.
When the Congress fails to act on program supplementals and the result is partial funding interruptions,
special procedures beyond those outlined in this section may be warranted. In such cases, you should
consult your OMB representative.
Within the guidance established by the opinions issued by the Department of Justice and this Circular,
agency heads, in consultation with their general counsels, must decide what agency activities are excepted
or otherwise legally authorized to continue during a lapse in appropriations. Agencies should address
questions to OMB, including questions about the interpretation of the Antideficiency Act. OMB will
engage with the agency and the Department of Justice's Office of Legal Counsel, as necessary and
appropriate.

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124.2

What plans should my agency make in anticipation of a lapse in appropriations?

Agency heads, in consultation with their general counsels, must develop and maintain plans for an orderly
shutdown in the event of a lapse in appropriations. Up-to-date plans must be on file with OMB. Whenever
there is a change in the source of funding for an agency program or any significant modification, expansion,
or reduction in agency program activities, the agency must submit an updated plan to OMB for review that
reflects this change. In updating their plans, agencies also should note any changes made to their plans in
light of their experiences during any recent lapse in appropriations. At a minimum, agencies should submit
updated plans to OMB for review every two years on August 1. The most recent biennial update was in
2019. Plans should be submitted to your OMB examiner and with a copy to the following e-mail address:
Section124Plans@omb.eop.gov. Agencies may also contact this e-mail address with questions.
Given that the duration of a lapse in appropriations is inherently uncertain, your plan should describe agency
actions to be taken during a short lapse (1-5 days). It also should identify anticipated changes if the lapse
extends beyond that time period. Your plan should also designate personnel responsible for implementing
and adjusting the plan to respond to the length of the lapse in appropriations and changes in external
circumstances.
Include the following at the beginning of your plan, using the template below:
Lapse Plan Summary Overview
Estimated time (to nearest half day) required to complete shutdown activities:

# days

Total number of agency employees expected to be on board before implementation
of the plan:

# employees

Total number of agency employees expected to be furloughed under the plan
(unduplicated count):

# employees

Total number of employees to be retained under the plan for each of the following categories
(may include duplicated counts):
Compensation is financed by a resource other than annual appropriations:

# employees

Necessary to perform activities expressly authorized by law:

# employees

Necessary to perform activities necessarily implied by law:

# employees

Necessary to the discharge of the President's constitutional duties and powers:

# employees

Necessary to protect life and property:

# employees

Brief summary of significant agency activities that will continue during a lapse:

Brief summary of significant agency activities that will cease during a lapse:

Page 2 of Section 124

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SECTION 124—AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

The plan should then proceed to describe in detail, for each component within your agency, the following:

 To the extent that specific shutdown activities will not be completed within one-half day, specify

the nature of each such activity, together with the time and the number of employees necessary
to complete the activity;

 The total number of employees in the component to be on-board before implementation of the
plan;

 The total number of employees in the component expected to be furloughed under the plan;
 The total number of employees to be retained in the component under the plan for each of the

categories listed above (i.e., the employees' compensation is financed by carryover funds or an
appropriation provided by permanent law, they are necessary to perform activities expressly
authorized by law, they are necessary to perform activities necessarily implied by law, they are
necessary to the discharge of the President's constitutional duties and powers, or they are
necessary to protect life and property). If an employee fits in more than one category, they may
be reflected in the count for all applicable categories (i.e., count may be duplicated), in order to
ensure the best estimate of the number of employees within each category; and

 The agency's legal basis for each of its determinations to retain categories of employees,

including a description of the nature of the agency activities in which these employees will be
engaged.

To the extent that any of the information described above is expected to change should a lapse in
appropriations extend for a prolonged period of time (i.e., longer than 5 days), the plan should explicitly
describe these changes. In particular, the plan should indicate any points in time when the furlough status
of employees may change, how many employees would be affected, and the legal basis for such changes.
Agencies should consult with an OMB representative at such points in time during a lapse in appropriations
to make OMB aware of any such changes. In addition, during a lapse in appropriations agencies should
make an OMB representative aware of any instances where actions deviate from what is set forth in the
plan.
Agency plans should also describe the actions that will be necessary to resume orderly operations once
appropriations are restored, including:

 Methods for notifying employees that the shutdown furlough has ended and that they are to
return to work on a specified day (normally the employee's next scheduled workday after the
furlough has ended);

 Flexibilities available to supervisors if employees have problems returning to work on the day
specified by the agency, including the use of accrued annual leave, compensatory time off, or
credit hours;

 Procedures for resuming program activities, including steps to ensure appropriate oversight and
disbursement of funds.

At the time they are given furlough notices, agencies should provide employees as much information as
possible regarding how the agency will go about resuming operations after the furlough has ended.

OMB Circular No. A–11 (2020)

Page 3 of Section 124

SECTION 124—AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

124.3

When should my agency's shutdown plans be implemented?

OMB will monitor the status of congressional actions on appropriations bills and will notify agencies if
shutdown plans are to be implemented. Whenever it appears that a lapse in appropriations might occur,
you should review your shutdown plans, and, if revisions are required, promptly submit the revised plan to
OMB and post the revised plan on your agency website. When agencies submit their plans to OMB, they
should provide OMB with information on the agency personnel that would serve as a point of contact in
the event of a lapse. While agencies are ultimately responsible for preparing and implementing orderly
shutdown plans, all changes to the plans must be submitted to OMB for review in advance of implementing
the plan.
One week prior to the expiration of appropriations bills, regardless of whether the enactment of
appropriations appears imminent, OMB will communicate with agency senior officials to remind agencies
of their responsibilities to review and update orderly shutdown plans, and will share a draft communication
template to notify employees of the status of appropriations. OMB will hold follow-up communications
on a periodic basis until such time as appropriations are enacted or a lapse in appropriations has occurred.
Approximately two business days before a potential lapse in appropriations, in coordination with OMB,
agencies should notify employees of the status of funding using the OMB-provided employee notification.
After OMB has communicated that appropriations have lapsed, OMB will provide guidance to agencies
directing the initiation of orderly shutdown activities. Each agency head must determine the specific actions
that will be taken; however, all your actions must contribute to an orderly shutdown of the agency. Agencies
must notify individual employees of their status under a lapse at this time. Agency heads will notify OMB
immediately when shutdown activities are being initiated.
During a lapse in appropriations, agencies should only engage in activities consistent with principles set
forth in their shutdown plan.
Agencies must take necessary personnel actions to release employees in accordance with applicable law
and regulations of the Office of Personnel Management. You must prepare employee notices of furlough
and process personnel and pay records in connection with shutdown furlough actions. You should plan for
these functions to be performed by employees who are retained for orderly termination of agency activities
as long as those employees are available. Agencies should also establish clear protocols for how employees
will be provided with furlough notices, contacted to be recalled to work following the end of the lapse in
appropriations or should their furlough status change in accordance with the agency’s plan, and informed
of pertinent pay and leave information during the lapse. Where appropriate, agencies should seek to utilize
available technology to allow employees maximum flexibility in returning to work.
OMB will notify you when the lapse in appropriations has ended and you can begin implementing your
plan to orderly resume agency activities.
124.4

How may my agency receive lapse communications updates from OMB?

Executive Branch agencies may receive updates on the status of appropriations at the OMB
Communications Regarding a Lapse in Appropriations page. Additional resources are provided on this page
and all agencies are encouraged to visit the page one week prior to the expiration of annual appropriations
Acts, regardless of whether the enactment of appropriations appears imminent.
To receive lapse updates via e-mail, agency employees must join the group by following instructions on
the page. Receiving email updates is optional; all updates will be provided on the OMB Communications
Regarding a Lapse in Appropriations page.
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OMB Circular No. A–11 (2020)

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY
RESOURCES
Table of Contents
130.1
130.2

Overview
What is the purpose of the SF 133 and how is it organized?
What are the general requirements for submitting SF 133s?

130.11
130.12
130.13
130.14
130.15

Detailed Guidance
How do I report budgetary resources?
How do I report the status of budgetary resources?
How do I report obligations, and how are obligations shown on SF 133 reports?
How do I report the change in obligated balances?
How do I report budget authority and outlays, net?
What do I need to know about accounting adjustments under 31 U.S.C. 1534?
How is reimbursable work with Federal agencies under the Economy Act shown
on SF 133 reports?
What should I know about recording reimbursable work with non-Federal entities
on SF 133 reports?
What should I report during the expired phase?
How do I report adjustments to expired TAFSs?
What must I do when I have extended disbursement authority?
How do I report expired TAFSs that are being closed?
What disbursements can I make during the canceled phase?

130.16
130.17
130.18
130.19
130.20
130.21

Special Requirements
How do I submit non-standard reports?
How do I report lower levels of detail?
How do I submit an SF 133 for allocation accounts?
How do I submit an SF 133 for credit TAFSs?
How do I ensure that my actuals are consistent?
What is the hierarchy of spending "mixed" funding?

130.3
130.4
130.5
130.6
130.7
130.8
130.9
130.10

Ex–130A
Ex–130B
Ex–130C
Ex–130D
Ex–130E
Ex–130F
Ex–130G
Ex–130H
Ex–130I
Ex–130J
Ex–130K
Ex–130L

Annual Account—September 30 Report
Annual Account with Reimbursements—September 30 Report
No-Year Account—Quarterly Report
Multi-year Account Apportioned for Two Fiscal Years
Public Enterprise (Revolving) or Intragovernmental (Revolving) Fund—Quarterly
Report
Annual Account—Advance Appropriation
Annual Account—Reappropriation
SF 133 Net Outlay Formula
Trust Fund (or Special Fund) with Collections Precluded from Obligation
Appropriation Reduced by Offsetting Collections and Receipts
Multi-year account, Temporary Sequestration of Spending
Authority from Offsetting Collections and Availability in Subsequent Year
Refunds of Prior Fiscal Year Paid Obligations in Unexpired and Expired Treasury
Appropriation Fund Symbols: Relationship between SF 133 and Schedule P

OMB Circular No. A–11 (2020)

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Ex–130M
Ex–130N

130.1

Unfunded Deficiencies Where Deficiency is Not Fully Funded in Year One:
Relationship among Apportionment, SF 133 and Schedule P
Newly Enacted Appropriation: Relationship between Existing Automatic
Apportionment and the SF 133 while awaiting Reapportionment

What is the purpose of the SF 133 and how is it organized?

The SF 133 Report on Budget Execution and Budgetary Resources:



Fulfills the requirement in 31 U.S.C. 1511–1514 that the President review Federal expenditures at
least four times a year.



Fulfills the requirement in 31 U.S.C. 1554 to report on unliquidated obligations, unobligated
balances, canceled balances, and adjustments made to appropriation accounts during the completed
fiscal year.



Allows the monitoring of the status of funds that were apportioned on the SF 132 Apportionment
and Reapportionment schedule and funds that were not apportioned.



Provides a consistent presentation of information across programs within each agency, and across
agencies, which helps program, budget, and accounting staffs to communicate.



Provides historical reference that can be used to help prepare the President's Budget, program
operating plans, and spend-out rate estimates.



Provides a basis to determine obligation patterns when programs are required to operate under a
continuing resolution.



Ties an agency's financial statements to its budget execution. The compilation of an agency's SF
133s should generally agree with an agency's Statement of Budgetary Resources. The few
differences are explained in section 130.19(e).

The SF 133 consists of the following sections:
Section...

shows whether....

and is described in:

Budgetary resources

budgetary resources are available for
obligation or not

Appendix F, Budgetary resources

Status of budgetary
resources

budgetary resources have been obligated
or not

Appendix F, Status of budgetary
resources

Change in obligated balance

obligated balances changed

Appendix F, Change in obligated
balance

Budget authority and
outlays, net

obligated amounts have been outlayed or
not

Appendix F, Budget authority and
outlays, net

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

130.2

What are the general requirements for submitting SF 133s?

(a) What accounts should I report?
Unless otherwise specified by OMB, all Executive Branch agencies must electronically submit SF 133
information each quarter for each open Treasury appropriation fund symbol (TAFS).
Do submit SF 133 reports for:



Unexpired (i.e. current) TAFSs;



Expired TAFSs (including TAFSs about to be closed and annual TAFSs that are older than five
years that have legally authorized extended disbursing authority);



Both apportioned TAFSs and those that have not been apportioned; and



Credit program, financing, and liquidating TAFSs (see section 185 for detailed information).

Do not submit SF 133 reports for:





Deposit fund accounts;
Receipt accounts (including clearing accounts and suspense accounts); and
Closed TAFSs (i.e. TAFSs with canceled balances) unless required by OMB.

(b) What level of detail should I report?
Submit SF 133s for each expired and unexpired TAFS. Report amounts as cumulative from the beginning
of the fiscal year to the end of the period.
Because one of the main purposes of the SF 133 is to monitor the use of the funds planned on the SF 132
Apportionment; in general, your SF 133 should contain the same level of detail as your SF 132
Apportionment.
(c) How do I submit an SF 133?
You must submit SF 133 budget execution information electronically through the Treasury's Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). This facilitates analysis and
ensures consistent presentation of budget execution information so that Government-wide totals are
meaningful. Electronic submission of the information also allows the SF 133 to be presented on the MAX
Budget Community pages at https://community.max.gov/x/cwM to facilitate communication among
accounting, budget, and audit staff. Those outside of the MAX Budget Community can access the budget
execution information through OMB's public site, which shares the same reports as the MAX Budget
Community.
You can find out more about GTAS at https://www.fiscal.treasury.gov/gtas/. GTAS does not replace the
SF 133, but rather replaces previous systems used to collect SF 133 information.
(d) Who can approve an SF 133 submission?
SF 133 information submitted for each independent agency, departmental bureau, or similar subdivision
will be certified by an officer duly authorized by the head of the agency to be responsible for the integrity
of the submission.
OMB Circular No. A–11 (2020)

Page 3 of Section 130

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Typically, one group within your agency (for example, the accounting office) reports amounts to Treasury
while another group (for example, the budget office) prepares budget schedules (see section 82.12). Before
the accounting office submits its actuals to Treasury in GTAS, you must ensure that the amounts you are
going to report are conceptually and numerically consistent with the amounts that your budget office is
going to report in MAX A–11 DE. In addition, GAO requires your auditors to determine whether controls
exist to ensure that the amounts in your systems and the amounts submitted via GTAS agree. See GAO–
02–126G "Guide for Auditing the Statement of Budgetary Resources" (see section 82.12).
(e) When do I submit an SF 133?
You must submit SF 133 budget execution information at the end of November, July, August, and each
quarter. However, submitting information on expired TAFSs is optional for the additional monthly
reporting for November, July, and August. You can find out the reporting deadlines at
https://www.fiscal.treasury.gov/gtas/. The GTAS window opens approximately one week after the close
of reporting month or each quarter. You must revise any material errors in previously reported information
through GTAS at this time as well. You also must be able to produce a monthly SF 133 when required by
OMB.
(f) What other budget execution reporting requirements must I meet?
You must submit a copy of the SF 133 for November, July, August, and each quarter directly to the
Committee on Appropriations, House of Representatives. To the extent practicable, you should submit all
the reports for each independent agency, departmental bureau, or similar subdivision together and numbered
consecutively. You may use printouts of SF 133s from GTAS. You may also encourage or make
arrangements with the Committee on Appropriations, House of Representatives to electronically retrieve
the information through OMB's public site, which shares the same reports as the MAX Budget Community.
You should periodically compare the estimates of anticipated amounts (contained on SF 132 lines 1040,
1041, 1042, 1150, 1151, 1152, 1153, 1176, 1250, 1251, 1252, 1276, 1330, 1430, 1530, 1531, 1630, 1631,
1740, 1741, 1742, 1840, 1841, 1842, and line 2203) to actual results to improve future estimates.
130.3

How do I report budgetary resources?

To use the entries in this section of the SF 133, see Appendix F, Budgetary resources. The Appendix F
includes specific instructions for unexpired TAFSs, expired TAFSs, and expired TAFSs being closed.
"Expired TAFSs being closed" refers to the final September 30 SF 133 that is submitted for a TAFS (e.g.,
the September 30 report for an annual TAFS that has been expired for five years).
For unobligated balance brought forward, do not include any amounts for (1) indefinite appropriations,
except special and trust fund receipts; (2) indefinite borrowing authority; or indefinite contract authority.
For adjustments to indefinite budget authority, refer to lines 1100, 1101, 1102, 1200, 1201, 1202, 1300,
1400, 1500, 1600 of Appendix F as well as http://www.fms.treas.gov/ussgl for the appropriate USSGL.
130.4

How do I report the status of budgetary resources?

To use the entries in this section of the SF 133, see Appendix F, Status of budgetary resources.
130.5

How do I report obligations, and how are obligations shown on SF 133 reports?

Agencies need to use the same descriptive stubs for Category B (by project) and Category AB (combination
of fiscal quarters and projects) obligations as appear on their approved apportionment. For Category A,
Page 4 of Section 130

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Category B, and Category AB obligations that use program reporting categories, agencies need to use the
same stub description used on the apportionment.
OMB sends a list of program reporting category stubs, as well as Category B and AB stubs, from approved
apportionments to the Department of the Treasury's Bureau of the Fiscal Service (Fiscal Service) for use
in GTAS budget execution reporting. See sections 120.68 through 120.71 for additional information.
When reporting your obligations, GTAS will present you with a list of program reporting categories,
Category B projects and Category AB fiscal quarters/projects to report upon; these Category B projects,
Category AB fiscal quarters/projects, and reporting categories are taken from OMB's automated
apportionment system.
OMB sends this information to Fiscal Service so OMB can use automated tools to align program
report categories, Category B projects, and Category AB fiscal quarters/projects on the approved
apportionments to the SF 133 reports. Prior to this change, OMB was unable to create automated
reports that compare apportioned amounts (from the SF 132) and obligations (from the SF 133) by
Category B project. The reason is that the SF 132s and SF 133s used different names for the Category B
projects, so it was impossible to use a computer program to line up the projects by name.
When reporting your obligations to GTAS, you must first report the same categories as used in
the apportionment. If necessary, you may then add new Category B project, Category AB
fiscal quarters/projects, and/or Categories A, B, or AB program reporting category stubs. Here are some
reasons why you may need to add new Category B projects, Category AB fiscal quarters/projects, and/or
Categories A, B, or AB program reporting categories:
 First, you must report all obligations that took place during the reporting period. You must add
Category B projects, Category AB fiscal quarters/projects, and/or Categories A, B, or AB program
reporting categories if GTAS does not provide you with a comprehensive list of Category A, B, or
AB program reporting categories and/or Category B projects or Category AB fiscal quarters/projects
to report all your obligations.



Second, if you are aware that OMB has apportioned funds using Category B projects or Category
AB fiscal quarters/projects that are not presented in GTAS, then you should add the missing
Category B projects or Category AB fiscal quarters/projects names, and report your obligations for
those projects.



Third, if you are aware that OMB has used Category A, B, or AB program reporting categories that
are not presented in GTAS, then you should add the missing program reporting category names, and
report your obligations for those categories.

The apportioned amounts submitted to GTAS are presented in three ways on the SF 133 reports produced
by GTAS and OMB.






First, obligations are summarized into the following categories: (1) Direct, Category A; (2) Direct,
All Category B projects; (3) Direct, exempt from apportionment; (4) Reimbursable, Category A; (5)
Reimbursable, All Category B projects; and (6) Reimbursable, exempt from apportionment.
Second, the SF 133s show obligations by Apportionment Category (A, B, or AB), and then by
Category B project (for Category B, only), Category AB fiscal quarters/projects (for Category AB,
only) or program reporting category (Category A, Category B, and Category AB).
Third, the SF 133s show funds apportioned for future fiscal years on line 2202.

Exhibit 130C shows how the obligations are reported for one TAFS.

OMB Circular No. A–11 (2020)

Page 5 of Section 130

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

130.6

How do I report the change in obligated balances?

To use the entries in this section of the SF 133, see Appendix F, Change in obligated balances. Lines 3000
through 3200 are required for all quarters.
130.7

How do I report budget authority and outlays, net?

To use the entries in this section of the SF 133, see Appendix F, Budget authority and outlays, net. Lines
4180 and 4190 are required for all quarters.
130.8

What do I need to know about accounting adjustments under 31 U.S.C. 1534?

When an appropriation is available to an agency to pay a cost that benefits another appropriation that is also
available to pay the cost, 31 U.S.C. 1534 permits the first appropriation to be charged initially, as long as
the charge is moved to the appropriation benefited before the end of the fiscal year. Do not report the initial
charge and succeeding adjustment.
130.9

How is reimbursable work with Federal agencies under the Economy Act shown on SF 133
reports?

(a) How is reimbursable work with Federal agencies in different TAFSs shown on SF 133 reports?
When you anticipate but have not yet received an order, whether or not you received an advance, enter the
amount on line 1740 or 1840 of the SF 133, "BA: Disc: Spending auth: Antic colls, reimbs, other."
When you receive the order, it moves the amount of the order from line 1740 or 1840 to line 1701 or 1801,
"BA: Disc: Spending auth: Chng uncoll paymt Fed src." If the order is accompanied or preceded by an
advance payment, move the advance payment (up to the amount of the order) to line 1700 or 1800,
"Collected."
If you do not record valid obligations to cover all or part of an order before the period of availability to
make obligations of the ordering account expires, then you may not fill that part of the order. You must
send back any cash advances not covered by obligations back to the ordering account. If you are the
ordering agency, deobligate funds not covered by obligations by the performing account and record the
corresponding adjustments. Use line 1021 "Unob Bal: Recov of prior year unpaid obligations," for
obligations incurred in prior fiscal years. For obligations incurred in the current fiscal year, net the amount
against the appropriate detailed lines 2001 through 2103, "New Obligations and upward adjustments." If a
cash advance accompanied the order, use line 1700 or 1800 when you collect the refund. These will be
start of year unobligated balances available for adjustments but not new obligations in the expired years.
When you fill the order, move the amounts earned and collected to line 1700 or 1800, "Collected." Move
the amounts earned but not collected to line 1701 or 1801, "BA: Disc: Spending auth: Chng uncoll paymt
Fed src."
If you receive payment for a filled order after the period of obligational authority of the performing
appropriation has expired, credit the payment to the expired appropriation, unless the law expressly
prescribes other procedures.
If you receive payment after your performing account has been canceled, you must send the amounts to
miscellaneous receipts in the Treasury.

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

If the period of disbursement for your account is canceled before you reimburse the appropriation that
performed the work, you can only make the repayment from an unexpired appropriation that is available
for the same purpose as the closed account.
When the performing and ordering agency accounts have different periods of availability, the performing
account may need to establish new TAFS, as described in the following table:
ECONOMY ACT ACTIVITIES BETWEEN FEDERAL ENTITIES IN DIFFERENT TAFSs
If the
ordering
agency
account has…

And the performing
agency account…

Then the
performing agency
account must…

Should the performing agency
account TAFS show unobligated
balances on the September 30th SF
133?

Annual TAFS

Has annual TAFS

Use existing annual
TAFS

No.

Has multi-year TAFS with
different periods of
availability than the
ordering agency account
where the ending period is
the same for the ordering
and performing agencies
(e.g., ordering agency
account is XX-19/20XXXX and the performing
agency account is YY16/20-YYYY)

Use existing multiyear TAFS (refer to
note below)

No.

Has multi-year TAFS with
different periods of
availability than the
ordering agency account
where the ending period is
the different for the ordering
and performing agencies
(e.g., ordering agency
account is XX-20/21XXXX and the performing
agency account is YY19/20-YYYY)

Ask Treasury to
establish annual
TAFS

No.

Has no-year TAFS

Ask Treasury to
establish annual
TAFS

No.

NOTE: For agencies where the ordering agency account is a multi-year account, an agency may use an existing
multi-year account as long as it does not extend the period of availability beyond the originating ordering agency
account's last fiscal year of the unexpired phase (e.g., the period of availability of the ordering agency account is
XX-16/20-XXXX, then the performing agency account could be YY-17/20-YYYY or YY-18/20-YYYY).

OMB Circular No. A–11 (2020)

Page 7 of Section 130

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

If the
ordering
agency
account has…

And the performing
agency account…

Then the
performing agency
account must…

Should the performing agency
account TAFS show unobligated
balances on the September 30th SF
133?

Multi-year
TAFS

Has multi-year TAFS with
the same period of
availability as the ordering
agency account (e.g.,
ordering agency account is
XX-20/21-XXXX and
performing agency account
is YY-20/21-YYYY)

Use existing multiyear TAFS

It depends.
Yes, for any year prior to the last year
of the multi-year TAFS unless
otherwise specified in the unfilled
customer order. The amount will
become part of line 1000 in the next
fiscal year.
No, for the last year of the multi-year
TAFS.
Apply before situations where
performing agency account has
different periods of availability.

Has multi-year TAFS with
different periods of
availability than the
ordering agency account
where the ending period is
the same for the ordering
and performing agencies
(e.g., ordering agency
account is XX-19/20XXXX and the performing
agency account is YY16/20-YYYY).

Use existing multiyear TAFS (refer to
note below)

Has multi-year TAFS with
different periods of
availability than the
ordering agency account
where the ending period is
the different for the ordering
and performing agencies
(e.g., ordering agency
account is XX-20/21XXXX and the performing
agency account is YY19/20-YYYY)

Use existing annual
TAFS or ask
Treasury to establish
annual TAFS

Has annual and no-year
TAFSs

Use existing annual
TAFS

Page 8 of Section 130

It depends.
Yes, for any year prior to the last year
of the multi-year TAFS unless
otherwise specified in the unfilled
customer order. The amount will
become part of line 1000 in the next
fiscal year.
No, for the last year of the multi-year
TAFS.
Apply after situations where
performing agency account has same
periods of availability but before
situations where performing agency
account has different periods of
availability with different ending
periods.
No, however, for the amount of
unfilled customer order not obligated,
agency would show new anticipated
spending authority from offsetting
collections on Line 1740 or 1840 in its
annual year TAFS established for the
next fiscal year.
Apply after situations where
performing agency account has same
periods of availability and situations
where performing agency account has
different periods of availability with
same ending periods.
No, however, for the amount of
unfilled customer order not obligated,
agency would show new anticipated
spending authority from offsetting
collections on Line 1740 or 1840 in its
OMB Circular No. A–11 (2020)

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

If the
ordering
agency
account has…

And the performing
agency account…

Then the
performing agency
account must…

Should the performing agency
account TAFS show unobligated
balances on the September 30th SF
133?
annual year TAFS established for the
next fiscal year.

Has no-year TAFS

Ask Treasury to
establish annual
TAFS

No, however, for the amount of
unfilled customer order not obligated,
agency would show new anticipated
spending authority from offsetting
collections on line 1740 or 1840 in its
annual year TAFS established for the
next fiscal year.

NOTE: For agencies where the ordering agency account is a multi-year account, an agency may use an existing
multi-year account as long as it does not extend the period of availability beyond the originating ordering agency
account's last fiscal year of the unexpired phase (e.g., the period of availability of the ordering agency account is
XX-16/20-XXXX, then the performing agency account could be YY-17/20-YYYY or YY-18/20-YYYY).
No-year TAFS

Has no-year TAFS

Use existing no-year
TAFS

Yes, unless otherwise specified in the
unfilled customer order. The amount
will become part of line 1000 in the
next fiscal year.

Does not have no-year
account but has annual and
multi-year TAFS

Use existing annual
or multi-year TAFS

It depends.
No, for an annual or the last year of a
multi-year TAFS. However, for the
amount of unfilled customer order not
obligated, agency would show new
anticipated spending authority from
offsetting collections on line 1740 or
1840 in its annual year TAFS
established for the next fiscal year
unless otherwise specified in the
unfilled customer order.
Yes, for any year prior to the last year
of the multi-year TAFS unless
otherwise specified in the unfilled
customer order.
The amount will become part of line
1000 in the next fiscal year.

The Economy Act requires that a performing agency has the legal authority to undertake the work requested
by the ordering agency. Reimbursements or advances made to the performing agency should be credited in
a TAFS that is legally available for the work performed pursuant to the agreement.
As of September 30th, the performing agency account and ordering agency account must have
corresponding budgetary entries recorded in their agency financial systems. As of September 30th, any
unfilled customer order with or without an advance in a performing agency annual or last year of a multiyear TAFS that is unobligated (which is unearned) must be reduced to zero as well as the corresponding
unpaid obligation in the paying agency account which must also be reduced by the same amount.

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

(b) How is reimbursable work within a Federal agency with the same TAFS shown on SF 133 reports?
In situations where there are two organizational units in the same Federal agency that are the ordering and
performing entities for an Economy Act transaction, your agency general counsel must identify whether
these units meet the legal standard of "major organizational units within the same agency" pursuant to 31
USC 1535.
If your general counsel has made such a determination, your agency is required to report the financial
activity in the following manner:
ECONOMY ACT ACTIVITIES BETWEEN FEDERAL MAJOR ORGANIZATIONAL UNITS
WITHIN THE SAME TAFS
Ordering major
organizational unit …

Performing major
organizational unit …

Internal Reporting
(e.g. Internal System)?

External Reporting
(e.g. GTAS, CARS)?

Undelivered Order,
Unpaid Obligation
(Direct)

Unfilled Customer Order
without an Advance
(Reimbursable)

Yes

No

Undelivered Order, Unpaid
Obligation (Reimbursable)

Yes

Yes, but as Direct
Undelivered Order,
Unpaid Obligation

Delivered Order, Unpaid
Obligation (Reimbursable)
(i.e., Account Payable)

Yes

Yes, but as Direct
Delivered Order,
Unpaid Obligation
(i.e., Account Payable)

Delivered Orders, Unpaid
Obligation (Direct) (i.e.,
Account Payable)

Account Receivable
(Reimbursable)

Yes

No

Delivered Orders, Paid
Obligation (Direct) (i.e.,
Outlay)

Offsetting Collections –
Collected (Reimbursable)

Yes

No

Delivered Order, Paid
Obligation (Reimbursable)
(i.e., Outlay)

Yes

Yes, but as Direct
Delivered Order, Paid
Obligation (i.e.,
Outlay)

130.10 What should I know about recording reimbursable work with non-Federal entities on SF 133
reports?
There must be a specific law that authorizes reimbursable work with non-Federal entities. The Economy
Act cannot be cited as the statutory authority to perform work for non-Federal customer orders with or
without an advance. A law must specifically allow you to incur obligations against customer orders received
from non-Federal sources with an advance. Customer orders with advances from non-Federal sources are
credited to a TAFS that is legally available for the work performed. Customer orders with advances from
non-Federal sources are credited to a TAFS where the period of availability of the performing Federal
agency TAFS is determined by your general counsel.

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130.11 What should I report during the expired phase?
Budget execution reporting procedures. Obligated and unobligated balances must be reported on the
SF 133 for each expired TAFS that has not been canceled.
September 30 SF 133 reports for annual TAFSs and the last year of multi-year TAFSs that expire at
midnight on September 30 should report these TAFSs as unexpired.
Expired unobligated balances.
At the beginning of the first expired year, place the expired unobligated balance on line 1000, "Unob Bal:
Brought forward, October 1." This amount should equal the sum of the lines in the unobligated balances
section of the final report of budget execution for the unexpired phase, i.e., the sum of lines 2201 through
2303, "Unob Bal: Apportioned/ Exempt from apportionment" and 2401 through 2403, "Unob Bal:
Unapportioned." These unobligated balances are now expired budgetary resources. They are available for
obligation only for valid upward adjustments of obligations that were properly incurred against the TAFS
during the unexpired phase.
Since the expired resources are no longer available for new obligations, place the amounts not used for
valid adjustments on line 2403, "Unob Bal: Unapportioned: Other." In each succeeding expired year, the
amount on line 1000, "Unob Bal: Brought forward, October 1," should be the same as the amount on line
2403, Unob Bal: Unapportioned: Other," of the final report of budget execution for the prior year.
130.12 How do I report adjustments to expired TAFSs?
Downward adjustments. Place downward adjustments of unpaid obligations previously incurred on line
1021, "Unob Bal: Recov of prior year unpaid obligations." The amount should be included as a positive
number because it increases the expired resources available only for future adjustments. Downward
adjustments do not include previously paid obligations which require a refund. These refunds will be
recorded on line 1033, "Recoveries of prior year paid obligations" or line 1700 or 1800, "Collected" (in
limited cases) (see Appendix F), when received.
Upward adjustments. Place upward adjustments of obligations previously incurred on detailed lines 2001
through 2103, "New Obligations and upward adjustments." Upward adjustments of obligations reduce
unobligated balances. Subtract upward adjustments from the expired unobligated balances on line 2403,
"Unob Bal: Unapportioned: Other"
The amount should represent the upward adjustments made during the fiscal year for which the report is
submitted. Upward adjustments made during previous fiscal years should not be included because the
amounts on line 2403, "Unob Bal: Unapportioned: Other," have already been adjusted downward.
Upward adjustments are limited in at least two ways:



Upward adjustments are limited by the amount available for adjustments on line 2403, "Unob Bal:
Unapportioned: Other," of the expired TAFS.



No new obligations may be shown in the expired TAFS columns. Only upward adjustments of
obligations that were incurred in the year in which the amount was available for obligation are valid,
i.e., recording obligations that were incurred previously but reported in a different amount or
erroneously not reported.

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Obligation adjustments for contract changes. Upward adjustments to obligations in expired TAFSs, caused
by "contract changes" that exceed certain cumulative thresholds, are subject to additional reporting and
approval requirements as shown in the following table. A "contract change" means an order relating to an
existing contract under which a contractor is required to perform additional work. A contract change does
not include adjustments related to an escalation clause.
For the Department of Defense, obligational increases for contract changes are cumulative at the program,
project, and activity level. For civilian agencies, such increases are cumulative at the appropriation level.
If the contract change will cause
cumulative obligational increases
to an appropriation to exceed...

Then the agency head...

$4 million during a fiscal year

(or a designated officer in his immediate office) must approve the
contract change.

$25 million during a fiscal year

must report the contract change in writing to the appropriate authorizing
committees in Congress and to the House and Senate Committees on
Appropriations before the obligation is made. Include a description of
the legal basis and policy reasons for the proposed obligation. Do not
make or record the obligation in your accounting records until 30 days
after submitting the report.

130.13 What must I do when I have extended disbursement authority?
The length of the expired phase of TAFSs may only be changed by law. You must prepare budget execution
reports in accordance with Appendix F. Also, you must report such authority to Treasury's Bureau of the
Fiscal Service to prevent premature, automatic cancellation of the TAFS.
The unobligated balance for TAFSs with extended disbursing authority will not be canceled at the end of
the fifth expired year. The unobligated balance will remain in the expired phase until the TAFS is closed.
For further guidance, you should consult the Treasury Financial Manual.
Normally, payment of canceled balances will not be eligible for funding from Treasury's general claims
fund.
130.14 How do I report expired TAFSs that are being closed?
Expired obligated and unobligated balances must be reported as canceled on the final, September 30
SF 133 before you close the TAFS. Once an amount is reported as canceled, it should not be reported again.
Note: Technically, TAFSs are "closed," while appropriations and balances are "canceled."
Cancellations of unobligated balances.
On the final, September 30 SF 133 before a TAFS will be closed, you must present all unobligated balances
as canceled, i.e., as a negative (–) on line 1029, "Unob Bal: Other balances withdrawn."
On all SF 133s, other than the final, September 30 SF 133 before a TAFS will be closed, you should show
recoveries of prior year unpaid obligations on line 1021, "Unob Bal: Recov of prior year unpaid
obligations," as an expired resource. You should add any part of a recovery that is not used to adjust
obligations to the expired unobligated balance shown on line 2403, "Unob Bal: Unapportioned: Other."
Cancellations of obligated balances.
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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

When a TAFS is required to be closed, you must present any remaining obligated balance as canceled by
doing the following:



Include it as a cancellation (a positive number) on line 1021, "Unob Bal: Recov of prior year unpaid
obligations;"



Include it as a writeoff (a negative number) on line 1029, "Unob Bal: Other balances withdrawn;"
and



Reduce the uncollected payments, line 3090, "Ob Bal: EOY: Uncoll cust payments from Fed srcs,
EOY" to zero.

In addition to cancellations of unobligated and obligated balances, you must also address the
cancellations of prepaid/advanced obligations. Because these amounts were previously reflected as
disbursements, the amounts are not reflected in either of the unobligated and obligated balances.
130.15 What disbursements can I make during the canceled phase?
Legitimately incurred obligations that have not been disbursed (i.e., paid) at the time a TAFS is canceled
cannot be disbursed from the canceled obligated or unobligated balances of the canceled TAFS.
After a TAFS is canceled, any obligations or adjustments to obligations that would have been properly
chargeable to that TAFS may be disbursed from an unexpired TAFS that is available for obligation for the
same purpose as the closed TAFS, provided that:



The obligation or adjustment is not already chargeable to another unexpired TAFS.



Payment of obligations against canceled TAFSs from unexpired TAFSs are limited to one percent
of the appropriation in the unexpired TAFS. No more than one percent of an unexpired TAFS may
be used to pay any combination of canceled obligations. This is a single, cumulative limit. It applies
to one percent of the annual appropriation (not total budgetary resources) for annual TAFSs and to
unexpired appropriations for multi-year TAFSs.
For example, assume there is a multi-year TAFS with an appropriation of $10 million that covers
fiscal years 2020 through 2022 that was enacted in fiscal year 2020. In fiscal year 2020, the onepercent limitation is equal to $100,000. At the end of fiscal year 2020, $90,000 was used. In fiscal
year 2021, the unused, unexpired portion ($10,000) of the limitation is available for upward
adjustment and disbursement of an obligation from a canceled predecessor TAFS.



Antideficiency Act provisions continue to apply to canceled TAFSs. The authority to pay
obligations against closed TAFSs from one percent of unexpired TAFSs cannot be used to exceed
the original appropriation.



When you cancel obligations under the provisions of Public Law 101–510 (31 U.S.C. 1551–1557),
a tracking process should be maintained. You must maintain proper U.S. Standard General Ledger
(USSGL) controls for obligations pertaining to canceled appropriations to prevent overpayment.
Therefore, you must maintain accurate records of balances and control of adjustments for canceled
TAFSs that (1) affect the appropriation of the unexpired TAFS or (2) do not affect the appropriation
of the unexpired TAFS due to offsets between/among canceled TAFSs. The Treasury's Bureau of
the Fiscal Service provides USSGL accounting instructions. See http://www.fms.treas.gov/ussgl
for further information.

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

130.16 How do I submit non-standard reports?
You must submit additional monthly budget execution reports when required by OMB. Submit these
directly to your OMB representative. Use the SF 133 format and lines described in Appendix F. Provide
a separate column of information for each unexpired and expired TAFS. The columns should be formatted
in the following order: unexpired, expired, and total. Report amounts in whole dollars. The submission
of a monthly report does not relieve you of providing an electronic submission through GTAS each quarter.
OMB's policy is to use existing agency internal reports to the greatest extent feasible to support required
reports. When existing agency internal reports do not include the information necessary to provide
complete information on the progress and status of programs, projects, or activities, supporting information
may be required by OMB.
See section 20 on definitions, concepts, and terminology for additional guidance related to preparation of
the SF 133.
130.17 How do I report lower levels of detail?
You can report lower levels of detail on the SF 133 in a variety of ways as follows:
Method

Description

Category A

If your SF 132 apportions funds on lines 6001 through 6004 "Category A" and
provides the Program Reporting Category codes within the apportionment, then you
must provide the same level of detail on the lines 2001 and/or 2101.

Category B

If your SF 132 apportions funds on lines 6011 through 6169 "Category B" at a certain
level, then you must provide the same level of detail on the lines 2002 and/or 2102.

Treasury Sub-account

You may need to report certain SF 133s by Treasury sub-account. OMB and you
may decide that a Treasury sub-account be established to identify a certain level of
detail not only on the SF 133 but also on other reports submitted to the Treasury.
The establishment of a Treasury sub-account for an account may affect Treasury
reporting requirements (such as the SF 224 Statement of Transactions).

Footnotes

For information that is integral to understanding the content of the SF 133 but cannot
be reported in one of the more standardized methods described above, you may
footnote any amount reported on the SF 133. If your OMB representative requires a
footnote, then it must be provided.

Consult with your OMB representative to determine the best method for your situation.
130.18 How do I submit an SF 133 for allocation accounts?
The parent agency must ensure that a separate SF 133 is submitted for each allocation transfer account
through GTAS. When allocation transfers are made from a parent account to allocation accounts, then an
SF 133 will be submitted for each allocation account to report its activities. The parent agency will
determine who will submit the information through GTAS and how. Regardless of who submits the
information through GTAS, the activity of both the parent account and the allocation accounts will be
reported on the parent agency's Statement of Budgetary Resources.

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SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

The parent agency may choose to: (a) gather information from all of the agencies that have allocation
accounts and enter the information into GTAS, or (b) require each agency with an allocation account to
enter information into GTAS and provide a copy to the parent agency.
Agencies reporting these allocation accounts will furnish information to the other agency or agencies
involved in the allocation in a timely manner. Receiving agencies with allocation accounts must submit
the information required to the parent agency no later than 12 calendar days following the end of the
reporting period or a date required by the parent to meet its reporting and auditing deadlines, whichever
comes first.
130.19 How do I submit an SF 133 for credit TAFSs?
You should submit SF 133s for credit TAFSs at the TAFS level during quarters one through three, but at
the cohort level in the fourth quarter. To determine the SF 133 aggregation of credit TAFS reporting that
is required for your agency, consult your OMB representative. For additional instructions for preparing the
SF 133 for credit programs, see section 185.
130.20 How do I ensure that my actuals are consistent?
Amounts reported on the fourth quarter SF 133 must be consistent with information reported to Treasury
as part of year-end closing procedures and must be based on actual accounting information pursuant to
31 U.S.C. 3512. Actuals submitted to OMB for inclusion in the President's annual budget, which is
submitted to the Congress, should agree with those submitted to Treasury and those submitted on the fourth
quarter SF 133. If one group within your agency (for example, accounting) reports amounts to Treasury
while another group (for example, the budget office) prepares budget schedules, then you must take action
to ensure that the amounts reported are conceptually and numerically consistent. It may be advisable to
allow the budget office to review your SF 133 information before it is submitted.
(a) What reports of actuals should generally be the same?










September 30 SF 133 Report on Budget Execution and Budgetary Resources.
Statement of Budgetary Resources (SBR) (if required).
Budget Program and Financing Schedule (PY actual column).
Treasury Combined Statement.
CTA: Classification Transactions and Accountability (used to generate Treasury Combined
Statement).
FS 1219 Statement of Accountability (used to generate Treasury Combined Statement).
FS 1220 Statement of Transactions (According to Appropriations, Funds and Receipt Accounts)
(used to generate Treasury Combined Statement).
Your agency's accounting system.

(b) What guidance is available to help me ensure that my actuals are reported consistently?



Section 82.12

Treasury Financial Manual U.S. Government Standard General Ledger Supplement, which contains
crosswalks from the USSGL to the SF 133/SBR, and Program and Financing schedule. It is
available at http://www.fms.treas.gov/ussgl.

OMB Circular No. A–11 (2020)

Page 15 of Section 130

SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

(c) What differences should I expect between the September 30 SF 133 and the Budget Appendix?



The SF 133 is displayed at the TAFS level, while the Appendix presents consolidated information
covering all TAFSs (annual, multiple-year, and no-year) with the same account title. Also, an
account in the Appendix may contain multiple TAFSs with different titles.



OMB Circular No. A–11 requires that allocation transfer accounts be consolidated and reported by
the parent account for budget formulation purposes. OMB Circular No. A–11 requires that
allocation accounts be reported separately for budget execution purposes (see section 130.18). The
sum of the information on all the SF 133s with the same account title should be the same as the
information required for the Appendix.



The SF 133 is reported in dollars, while the Program and Financing schedule is in millions of dollars.

(d) What differences should I expect among the September 30 SF 133, the Budget Appendix, and Treasury
Combined Statement?



For trust or special funds where budget authority is limited by law, unobligated balances at the end
of the fiscal year reported in the Treasury Combined Statement (column 6) may not agree with the
unobligated balances reported on the SF 133 (lines 2201 through 2403) and the actual column of the
Budget Program and Financing schedule. The difference in the two amounts will represent the total
end of year balance on the Appendix's schedule on special and trust fund receipts (schedule N).

(e) What differences should I expect between the September 30 SF 133 and the Statement of Budgetary
Resources?



The SF 133 is displayed at the TAFS level, while the Statement of Budgetary Resources is displayed
at the agency level. The Statement of Budgetary Resources is displayed as a principal statement for
the agency as a whole, and must be displayed as required supplementary information for major
TAFSs.



The Statement of Budgetary Resources includes a separate column for credit financing TAFSs
because they are non-budgetary.



The Statement of Budgetary Resources includes separate lines for offsetting receipts and net outlays
in order to derive the net outlays for the agency.

130.21 What is the hierarchy of spending "mixed" funding?
Where multiple types of funding are provided to a single TAFS, agencies must apply obligations, outlays,
and reductions against budgetary resources in the following order:
1. Against amounts derived from special and trust fund receipts.
2. Against amounts derived from certain offsetting collections (including asset sales, interest on
Federal securities, interest on uninvested funds, compulsory collections from the public or
intragovernmental expenditure transfers with no benefit).
3. Against amounts derived from the general fund of the U.S. Treasury.

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The hierarchy would not apply when a law requires that specific resources be spent for specific purposes.
It would also not apply to the following types of offsetting collections since the resources are generally
provided for a specific purpose and are not fungible with the other resources in the account:
1. Received in returns for goods or services provided, including
a. Reimbursements under the IPA and
b. Voluntary insurance premiums.
2. From other Federal government accounts where collections are for a jointly funded grant or
project. This does not include intragovernmental expenditure transfers with no benefit.
Your accounting office will find the guidance related to the hierarchy of "mixed" funding in OMB Circular
No. A-136 "Financial Reporting Requirements" section II.4.5.3.

OMB Circular No. A–11 (2020)

Page 17 of Section 130

EXHIBIT 130A

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

Annual Account--September 30 Report
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Period ended 9/30/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80Y0137 Salaries and expenses

AGENCY: Department of Government
BUREAU: Office of the Secretary

FY 2020
Unexpired
Account

FY 2019
Expired
Account

FY 2018
Expired
Account

FY 2017
Expired
Account

FY 2016
Expired
Account

FY 2015
Expired
Account

Total

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, Oct 1..………………………………………
1021 Unob Bal: Recov of prior year unpaid obligations…………………………
1029 Unob Bal: Other balances withdrawn to Treasury…………………………

110,000

205,000

75,000

87,000

The final September 30 SF 133 before an
account will be closed will include these lines to
indicate the amount to be canceled.

1050 Unob Bal: Unobligated balance (total)………………………………………

110,000

205,000

75,000

87,000

10,000

487,000

3,500
-11,000

3,500
-11,000

2,500

479,500

1100 BA: Disc: Appropriation …………………...………………………………
1130 BA: Disc: Appropriations permanently reduced……………………………
1160 BA: Disc: Appropriation (total)……………………………………………

7,400,000
-1,000
7,399,000

7,400,000
-1,000
7,399,000

1700 BA: Disc: Spending auth: Collected…………………………………………

403,000

403,000

1910 Total budgetary resources (disc. and mand.)………………………………
STATUS OF BUDGETARY RESOURCES

7,802,000

110,000

205,000

75,000

87,000

2,500

8,281,500

2001 Direct obligations: Category A (by quarter)…………………………………

7,601,315

50,000

85,000

45,000

27,000

2,500

7,810,815

2201 Unob Bal: Apportioned, unexp: Avail in the current period…………………

60,000

2403 Unob Bal: Unapportioned, unexp: Other……………………………………
2490 Unob Bal: end of year……………………………………………………………
2500 Total budgetary resources…………………………………………………
CHANGE IN OBLIGATED BALANCE
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ……..……………………
3010 Ob Bal: New obligations: Unexpired accounts………………………………
3011 Ob Bal: Obl ("upward adjustments"): Expired accounts……………………
3020 Ob Bal: Outlays (gross)……………………………………………………
3041 Ob Bal: Recov, prior year unpaid obs, exp accts …...………………………
3050 Ob. Bal: EOY: Unpaid obligations …...……………………………………
3100 Obligated balance, start of year………………………………………..……
3200 Obligated balance, end of year……………………………………………
BUDGET AUTHORITY AND OUTLAYS, NET

Amounts for lines 2401-2403 should be
consistent with amounts on the latest SF 132.

200,685

200,685
7,802,000

120,000

30,000

60,000

60,000 120,000
110,000
205,000

30,000
75,000

60,000
87,000

2,500

200,685
270,000

100,000

365,000

40,000

7,000

5,000

-7,476,850

50,000
-100,000

85,000
-170,000

45,000
-65,000

27,000
-32,000

2,500
-4,000
-3,500

124,465

50,000

280,000

20,000

2,000

124,465

100,000
50,000

365,000
280,000

40,000
20,000

7,000
2,000

7,601,315

5,000

470,685
8,281,500

517,000
7,601,315
209,500
-7,847,850
-3,500
476,465
517,000
476,465

4000 Disc: Budget authority, gross………………………………………………

7,802,000

7,802,000

4010 Disc: Outlays from new authority…………………………………………
4011 Disc: Outlays from balances………………………………………………

7,476,850

4030 Disc: Offsets, BA and OL: Collections fr Fed srcs…………………………

-403,000

4070 Disc: Budget authority, net…………………………………………………
4080 Disc: Outlays, net…………………………………………………………

7,399,000
7,073,850

100,000

170,000

65,000

32,000

4,000

7,399,000
7,444,850

4180 Budget authority, net (disc. and mand.)……………………………………
4190 Outlays, net (disc. and mand.)………………………………………………

7,399,000
7,073,850

100,000

170,000

65,000

32,000

4,000

7,399,000
7,444,850

100,000

170,000

65,000

32,000

4,000

7,476,850
371,000
-403,000

Note: Exhibit 120C illustrates the
apportionment of this account.

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SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130B

Annual Account with Reimbursements--September 30 Report
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY
AGENCY: Department of Government

APPROPRIATION OR FUND TITLE AND SYM BOL
80Y0123 Salaries and expenses

BUREAU: Government Bureau

Year 1
Unexpired
Account

Year 2
Expired
Account

BUDGETARY RESOURCES

Identify in a footnote the law(s)
providing budget authority.

1000 Unob Bal: Brought forward, Oct 1…………………………………………………………………

200,000

1100 BA: Disc: Appropriation……………………………………………………………………………

10,000,000

1700 BA: Disc: Spending auth: Collected………………………………………………………………
1701 BA: Disc: Spending auth: Chng uncoll pymts Fed src…………………………………………
1750 BA: Disc: Spending auth: Total……………………………………………………………………

1,000,000
130,000
1,130,000

1910 Total budgetary resources (disc. and mand.)

130,000
-130,000

11,130,000

200,000

9,800,000
1,130,000

50,000

Collections of receivables from the prior
year from Federal sources are entered as a
positive amount on line 1700 and as a
negative adjustment on line 1701.

Normally, amounts should reflect obligated
amounts onlyon the September 30 report except
for amounts in expired accounts that are offset by
a reimbursable receivable or collection of an
outstanding reimbursable receivable from the
prior year.

STATUS OF BUDGETARY RESOURCES
2001 Direct obligations: Category A (by quarter)……………………………………………………
2102 Reimbursable obligations: Category B Smith reseach…………………………………………
2201 Unob Bal: Apportioned, unexp: Avail in the current period……………………………………
2403 Unob Bal: Unapportioned, unexp: Other……………………..…………………………………
2490 Unob Bal: end of year…………………………………………..…………………………………
2500 Total budgetary resources

Available only for upward adjustment of
valid obligations incurred during the
unexpired period.

200,000
150,000
200,000
11,130,000

150,000
200,000

CHANGE IN OBLIGATED BALANCE
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ………………………………….……………
3010 Ob Bal: New obligations: Unexpired accounts…………………………………………………
3011 Ob Bal: Obl ("upward adjustments"): Expired accounts………………………………………
3020 Ob Bal: Outlays (gross)……………………………………………………………………………
3050 Ob Bal: EOY: Unpaid obligations ……………………………………...…………………………
3060 Ob Bal: SOY: Uncoll pymt Fed src brought fwd Oct 1…………………………………………
3070 Ob Bal: Change, uncoll pymt, Fed src, unexp……………………………………………………
3071 Ob Bal: Change, uncoll pymt, Fed src, exp………………………………………………………
3090 Ob Bal: EOY: Uncoll cust pymt, Fed src, EOY……………………………………………………
3100 Memo: Obligated balance, start of year…………………………………………………………
3200 Memo: Obligated balance, end of year……………………………………………………….....

350,000
10,930,000
-10,580,000
350,000

To save space, several exhibits in this
section do not display lines that do not
contain amounts. Exhibits F-1 and F-2
contain all lines.

50,000
-55,000
345,000
-130,000

-130,000
130,000
-130,000

220,000

220,000
345,000

BUDGET AUTHORITY AND OUTLAYS, NET
4000 Disc: Budget authority, gross………………………………………………………………..……

11,130,000

4010 Disc: Outlays from new authority………………………………………………………….……
4011 Disc: Outlays from balances………………………………………………………………………

10,580,000

4030 Disc: Offsets, BA and OL: Collections fr Fed srcs………………………………………………

-1,000,000

-130,000

4050 Disc: Offset, BA: Chng in uncol pay, Fed src, unex……………………………………………

-130,000

130,000

4070 Disc: Budget authority, net………………………………………………………………………
4080 Disc: Outlays, net…………...………………………………………………………………………

10,000,000
9,450,000

55,000

4180 Budget authority, net (disc. and mand.)…………………………………………………………
4190 Outlays, net (disc. and mand.)……………………………………………………………………

10,000,000
9,450,000

55,000

OMB Circular No. A–11 (2020)

55,000

Page 19 of Section 130

EXHIBIT 130C

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

No-Year Account--Quarterly Report
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 6/30/CY
AGENCY: Department of Government

APPROPRIATION OR FUND TITLE AND SYM BOL

BUREAU: Bureau of Central Services

80X1309 Research and development

X
Unexpired
Account

BUDGETARY RESOURCES

1000 Unob Bal: Brought forward, Oct 1……………………………………………………………
1021 Unob Bal: Recov of prior year unpaid obligations……………………………………………
1033 Unob Bal: Recov of prior year paid obligations………………………………………………
1041 Unob Bal: Antic recov of prior year unpd/pd obl……………………………………………
1050 Unob Bal: Unobligated balance (total)………………………………………………………

1,610,000
76,000
10,000
74,000
1,770,000

For unexpired accounts,
these entries reflect
estimated and anticipated
downward adjustments of
obligations reported in
prior years.

1100 BA: Disc: Appropriation……………………………………………………………………… 25,000,000
-200,000
1130 BA: Disc: Appropriations permanently reduced………………………………………………
24,800,000
1160 BA: Disc: Appropriation (total)
1700 BA: Disc: Spending auth: Collected…………………………………………………………
1740 BA: Disc: Spending auth:Antic colls, reimbs, other …………………………………………
1750 BA: Disc: Spending auth: Total………………………………..……………………………
1800 BA: Mand: Spending auth: Collected…………………………………………………………
1910 Total budgetary resources (disc. and mand.)
STATUS OF BUDGETARY RESOURCES
2001 Direct obligations: Category A (by quarter) Salaries…………………………………………
2001 Direct obligations: Category A (by quarter) All Other………………………………………
2002 Direct obligations: Category B Research -- Air………………………………………………
2002 Direct obligations: Category B Research -- Water……………………………………………
2002 Direct obligations: Category B Research -- All Other………………………………………
2002 Direct obligations: Category B Development of products -- Air………………………………
2002 Direct obligations: Category B Development of products -- Water…………………………

187,000
191,000
378,000
12,000
26,960,000

294,320
59,680
5,497,700
5,743,350
788,750
3,890,250
3,093,750

obligations: Category A (by quarter) Salaries…………………………………
obligations: Category B Development of products -- Air……………………
obligations: Category B Development of products -- Water……………………
obligations: Category B Development of products -- All Other………………

5,000
98,000
95,750
89,450

2201 Unob Bal: Apportioned, unexp: Avail in the current period……………………………………
2202 Unob Bal: Apportioned, unexp: Avail in subsequent periods…………………………………

3,304,000
4,000,000

2101 Reimbursable
2102 Reimbursable
2102 Reimbursable
2102 Reimbursable

2490 Unobligated balance, end of year………………………………………………………………… 7,304,000
2500 Total budgetary resources…………………………………………………………………… 26,960,000
CHANGE IN OBLIGATED BALANCE
407,500
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ………..……………………………………
19,656,000
3010 Ob Bal: New obligations: Unexpired accounts………………………………………………
3020 Ob Bal: Outlays (gross)……………………………………………………………………… -19,605,100
-10,000
3040 Ob Bal: Recov, prior year unpaid obs, unexp accts…………………………………………
448,400
3050 Ob Bal: EOY: Unpaid obligations ………………………………………...…………………
3100 Memo: Obligated balance, start of year…………………………………………..…………
3200 Memo: Obligated balance, end of year…………………………………………..……………

407,500
448,400

Line 1910 should
equal line 2500.

Note that the program
reporting categories used
in Exhibit 121O are reprinted on this portion of
the SF 133.

This entry is the difference
between apportionments through
the end of the current quarter and
the obligations incurred under
those apportionments through the
end of the reporting period.

Amounts for lines
2200 through 2202
should be consistent
with amounts on the
latest SF 132.

This amount must agree
with the amount reported
on line 3100 of the final
SF 133 for the preceding
year.

BUDGET AUTHORITY AND OUTLAYS, NET
4000 Disc: Budget authority, gross…………………………………………………………………

25,178,000

4010 Disc: Outlays from new authority……………………………………………………………
4011 Disc: Outlays from balances……………………………………………………….………
4020 Disc: Total outlays, gross……………………………………………………………………

17,995,100
1,610,000
19,605,100

4030 Disc: Offsets, BA and OL: Collections fr Fed srcs…………………………………………

-187,000

4055 Disc: Offsets, BA only: Antic offsetting collect………………………………………………

-191,000

4070 Disc: Budget authority, net…………………………………………………………………… 24,800,000
4080 Disc: Outlays, net…………………………………………………………………………… 19,396,100
4180 Budget authority, net (disc. and mand.)………………………………………………………
4190 Outlays, net (disc. and mand.)………………………………………………………………

24,800,000
19,396,100

Note: Exhibit 120E illustrates the apportionment of this account.

Page 20 of Section 130

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130D

Multi-Year Account Apportioned for Two Fiscal Years
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 6/30/CY
AGENCY: Department of Government
BUREAU: Bureau of Central Services

APPROPRIATION OR FUND TITLE AND SYM BOL
89-20/21-0100 Salaries and Expenses

89-20/21-0100
Unexpired
Account
BUDGETARY RESOURCES
1100

BA: Disc: Appropriation…………………………………………………

100,000

1910

Total budgetary resources (disc. and mand.)……………………………
STATUS OF BUDGETARY RESOURCES

100,000

2001

Direct obligations: Category A (by quarter)………………………………

48,000

2201
2202

Unob Bal: Apportioned, unexp: Avail in the current period………………
Unob Bal: Apportioned, unexp: Avail in subsequent periods………………

2,000
50,000

2490

Unob Bal: end of year…………………………………………………………

52,000

2500

Total budgetary resources………………………………………………
CHANGE IN OBLIGATED BALANCE

152,000

3010
3020
3050

Ob Bal: New obligations: Unexpired accounts……………………………
Ob Bal: Outlays (gross)…………………………………………………
Ob Bal: EOY: Unpaid obligations ……...…………………………………

48,000
-20,000
28,000

3200

Memo: Obligated balance, end of year……..……………………………

28,000

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contains all
lines.

BUDGET AUTHORITY AND OUTLAYS, NET
4000

Disc: Budget authority, gross……………………………………………

4010

Disc: Outlays from new authority…………………………………………

20,000

4070
4080

Disc: Budget authority, net………………………………………………
Disc: Outlays, net…………………………………………………………

100,000
20,000

4180
4190

Budget authority, net (disc. and mand.)…………………………………
Outlays, net (disc. and mand.)……………………………………………

100,000
20,000

OMB Circular No. A–11 (2020)

100,000

Page 21 of Section 130

EXHIBIT 130E

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Public Enterprise (Revolving) or Intragovernmental (Revolving)
Fund--Quarterly Report
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Government Enterprise Corp.

Period ended 3/31/CY
APPROPRIATION OR FUND TITLE AND SYM BOL
80X4321 Government Enterprise Corp. fund.

X
Unexpired
Account
1000

BUDGETARY RESOURCES
Unob Bal: Brought forward, Oct 1………………………………………………...…………………

83,583,738

1022
1023

Unob Bal: Capital transfer to general fund…………………………………………………………
Unob Bal: Applied to repay debt……………………………………………………………………

-15,000,000
-5,756,800

1050

Unob Bal: Unobligated balance (total)………………………………………………………………

62,826,938

1100

BA: Disc: Appropriation………………………………………………………………………………

4,100,000

1700
1701

BA: Disc: Spending auth: Collected…………………………………………………………………
BA: Disc: Spending auth: Chng uncoll pymts Fed src……………………………………………

33,250,500
700,000

1740
1750

BA: Disc: Spending auth: Antic colls, reimbs, other………………………………………………
BA: Disc: Spending auth: Total………………………………………………………………………

36,855,800
70,806,300

1910

137,733,238

2101

Total budgetary resources (disc. and mand.)………………………………………………………
STATUS OF BUDGETARY RESOURCES
Reimbursable obligations: Category A (by quarter)………………………………………………

2102
2102
2102

Reimbursable obligations: Category B Management services……………………………………
Reimbursable obligations: Category B Sales program……………………………………………
Reimbursable obligations: Category B Power program……………………………………………

12,000,000
5,000,000
10,000,000

2201
2202

Unob Bal: Apportioned, unexp: Avail in the current period………………………………………
Unob Bal: Apportioned, unexp: Avail in subsequent periods……………………………………

29,016,600
1,234,600

2403

Unob Bal: Unapportioned, unexp: Other……………………………………………………………

79,282,038

2490

Unob Bal: end of year……………………………………………………………...…………………

109,533,238

2500

137,733,238

3000
3010
3020
3050

Total budgetary resources……………………………………………………………………………
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 ………………………………………………..…
Ob Bal: New obligations: Unexpired accounts……………………………………………………
Ob Bal: Outlays (gross)………………………………………………………………………………
Ob Bal: EOY: Unpaid obligations ……………………………………………………………………

3070
3090

Ob Bal: Change, uncoll pymt, Fed src, unexp…………………………………………..…………
Ob Bal: EOY: Uncoll cust pymt, Fed src, EOY……………………………………….……………

-700,000
-700,000

3100
3200

Memo: Obligated balance, start of year…………………………………... ……….………………
Memo: Obligated balance, end of year………………………...……………………………………

5,621,800
5,737,204

4000

BUDGET AUTHORITY AND OUTLAYS, NET
Disc: Budget authority, gross………………………………………………………………………

74,906,300

4010
4011
4020

Disc: Outlays from new authority……………………………………………………………………
Disc: Outlays from balances…………………………………………………………………………
Disc: Total outlays, gross……………………………………………………………………………

20,384,596
7,000,000
27,384,596

4030

Disc: Offsets, BA and OL: Collections fr Fed srcs…………………………………………………

-33,250,500

4050
4053
4060

Disc: Offsets, BA: Change in uncol pay, Fed srcs, unex…………………………………………
Disc: Offsets, BA only: Antic offsetting collect……………………………………………………
Disc: Additional offsets against BA only (total)…………………………………………………

-700,000
-36,855,800
-37,555,800

4070
4080

Disc: Budget authority, net…………………………………………………………………………
Disc: Outlays, net……………………………………………………………………………………

4,100,000
-5,865,904

4180
4190

Budget authority, net (disc. and mand.)……………………………………………………………
Outlays, net (disc. and mand.)………………………………………………………………………

4,100,000
-5,865,904

1,200,000

5,621,800
28,200,000
-27,384,596
6,437,204

Lines 2002 and 2102 must be
consistent with the Apportionment
Category B detail amounts.

For revolving funds, this
amount will agree with the
amount reported on lines 6180,
6181, and 6182 of the latest
approved SF 132 plus upward
adjustments in income until a
reapportionment request is
approved.

Note: Exhibit 120I illustrates the
apportionment of this account.

Page 22 of Section 130

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130F

Annual Account - Advance Appropriation
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
AGENCY: Department of Government
BUREAU: Bureau of Central Services

Period ended 6/30/20
APPROPRIATION OR FUND TITLE AND SYM BOL
80-20-1309 Research and development

FY 2020
Unexpired
Account
BUDGETARY RESOURCES
1170

BA: Disc: Advance appropriation……………………………………………

7,400,000

1910

Total budgetary resources (disc. and mand.)…………………………………
STATUS OF BUDGETARY RESOURCES

7,400,000

2001

Direct obligations: Category A (by quarter)…………………………………

7,000,000

2201

Unob Bal: Apportioned, unexp: Avail in the current period…………………

2490

Unob Bal: end of year……………………………………...………………………

400,000

2500

Total budgetary resources……………………………………………………
CHANGE IN OBLIGATED BALANCE

7,800,000

3010
3020
3050

Ob Bal: New obligations: Unexpired accounts………………………………
Ob Bal: Outlays (gross)………………………………………………………
Ob Bal: EOY: Unpaid obligations ……………………………………………

7,000,000
-5,000,000
2,000,000

3200

Obligated balance, end of year……………………..………………………

Report advance appropriations
in the period in which the funds
become available for obligation
and not before.
For example, an advance
appropriation of 7,400,000 in
fiscal year 2019 appropriations
act that will become available
for obligations in fiscal year
2020 should be included on line
1170 in the fiscal year 2020 SF
133.

400,000

To save space, several exhibits in
this section do not display lines
that do not contain amounts.
Exhibits F-1 and F-2 contain all
lines.

2,000,000

BUDGET AUTHORITY AND OUTLAYS, NET
4000

Disc: Budget authority, gross…………………………………………………

7,400,000

4010

Disc: Outlays from new authority……………………………………………

5,000,000

4070
4080

Disc: Budget authority, net……………………………………………………
Disc: Outlays, net……………………………………………………………

7,400,000
5,000,000

4180
4190

Budget authority, net (disc. and mand.)………………………………………
Outlays, net (disc. and mand.)………………………………………………

7,400,000
5,000,000

OMB Circular No. A–11 (2020)

Page 23 of Section 130

EXHIBIT 130G

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Annual Account--Reappropriation
When a law extends the period of availability of an amount that, in the absence
of the law, would have expired, the amount is reappropriated.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY
AGENCY: Department of Government
BUREAU: Bureau of Central Services

APPROPRIAT ION OR FUND T IT LE AND SYMBOL

80-20-1309 Research and development

FY 2020
Unexpired
BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, Oct 1……………………………………
1100 BA: Disc: Appropriation ………………………………………………

200

1131 BA: Disc: Unob bal of approps permanently reduced ………………

1910 Total budgetary resources (disc. and mand.)…………………………
STATUS OF BUDGETARY RESOURCES

200

2201 Unob Bal: Apportioned, unexp: Avail in the current period………

200

2490 Unob Bal: end of year year……………………………………………

200

2500 Total budgetary resources……………………………………………

The amount that had
been part of an
unobligated balance
(line 2490) in a previous
period . . .

200

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 12/31/CY
AGENCY: Department of Government
BUREAU: Bureau of Central Services

APPROPRIAT ION OR FUND T IT LE AND SYMBOL

80Y1309 Research and development

FY 2021
Unexpired

FY 2020
Expired

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, October 1………………………………

1105 BA: Disc: Reappropriation……………………………………………

100

1131 BA: Disc: Appropriations permanently reduced……………………
1910 Total budgetary resources (disc. and mand.)…………………………
STATUS OF BUDGETARY RESOURCES

. . .should be
100 reported as a new
appropriation
(line 1105) in the
period in which
it becomes
available.
-100

100

-

Report the
reduction on
line 1131.

2001 Direct obligations: Category A (by quarter)…………………………

2201 Unob Bal: Apportioned, unexp: Avail in the current period………

100

2500 Total budgetary resources……………………………………………

100

Page 24 of Section 130

-

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130H

SF 133 Net Outlay Formula

The following is the outlay formula to be used to check the internal consistency of the SF 133.
Net Outlays = Lines (2001 through 2003 + 2101 through 2103) - (1700+1701+1800+1801+1021+1033) + 3000 ± 3001 - 3060 ± 3061 ± 3030
± 3031 ± 3080 ± 3081- (3050-3090)
Step 1: Take the sum of the amounts on lines 2001 through 2003 plus 2101 through 2103 New obligations and upward adjustments ………….……
Step 2: Subtract the sum of the following lines:
Spending authority from offsetting collections (gross)
Line 1700--Collected………………………………………………………………………………………………………
Line 1701--Change in uncollected customer payments from Federal sources (+ or -)………………………………………

187,000
0

Line 1800--Collected………………………………………………………………………...……………………………
Line 1801--Change in uncollected customer payments from Federal sources (+ or -)………………………………………

12,000
0

Recoveries of prior year unpaid and paid obligations
Line 1021--Recoveries of prior year unpaid obligations……………………………………………………………………
Line 1033-Recoveries of prior year paid obligations…………………………………………………………………………
Sum……………………………………………………………………………………...…………………………

76,000
10,000
285,000

Step 3: Add the sum of the following lines:
Unpaid obligations, start of year
Line 3000--Unpaid obligations, brought forward, October 1 ………………………………………………………………
Line 3001--Adjustments to unpaid obligations, brought forward, October 1 (+ or -)…………………………………………
Uncollected payments, start of year
Line 3060--Uncollected customer payments from Federal sources, brought forward, October 1 (-)……………………………
Line 3061--Adjustments to uncollected customer payments from Federal sources, brought forward, October 1 (+ or -)……
Sum……………………………………………………………………………………...…………………………
Step 4: Add (if positive) or subtract (if negative) the sum of the following lines:
Unpaid obligation transfers
Line 3030--Unpaid obligations tranferred to other accounts (-)………………..……………………………………………
Line 3031--Upaid obligations transferred from other accounts……………………..………………………………………
Uncollected payment transfers
Line 3080--Uncollected customer payments from Federal sources transferred to other accounts……………………………
Line 3081--Uncollected customer payments from Federal sources transferred from other accounts (-)………………………
Sum……………………………………………………………………………..…………………………………
Step 5: Subtract the sum of the following lines:
Unpaid obligations, end of year
Line 3050--Unpaid obligations, end of year …………………………………….……...……….…………………………
Uncollected payments, end of year
Line 3090--Uncollected customer payments from Federal sources, end of year (-)…………………………………………
Sum…………………………………………………...……………………………………………………………
Net Outlays:
Line 4010--Outlays from new discetionary authority .…………….……...………………………………………………..
Line 4011--Outlays from discretionary balances……………….....…….……..……………..……………………………
Line 4030--Federal sources (-)……………………………………………………………………...…..…………………
Line 4031--Interest on Federal securities (-)……………………………………………………….…………….……….…
Line 4033--Non-Federal sources (-)………………………………………………..……………...………….……….…
Line 4034--Offsetting governmental collections (from non-Federal sources) (-)……………………………….……………

-285,000

407,500
0
0
0
407,500

407,500

0
0
0
0
0

0

382,400
0
382,400

-382,400

19,605,100
0
-197,000
0
0
0

Line 4110--Total outlays, gross………………………………………..……………………………….…………………

0

Line 4120--Federal sources (-)………………………………………...…………………….………..………….………
Line 4121--Interest on Federal securities (-)………………………………………………………………………………
Line 4122--Interest on uninvested funds (-)…………………………………………………………………………..……
Line 4123--Non-Federal sources (-)……………………………………………………………..……………..…..………
Line 4124--Offsetting governmental collections (from non-Federal sources) (-)……………………………….……………

0
0

Result: This should be the sum of lines 4010 + 4011+ (4030 through 4034) + 4110+ (4120 through 4124)…………………………

19,656,000

0

-12,000
0

19,396,100

Note: These amounts come from Exhibit 130C

OMB Circular No. A–11 (2020)

Page 25 of Section 130

EXHIBIT 130I

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Trust Fund (or Special Fund) with Collections Precluded from Obligation
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY

AGENCY: Department of Government
BUREAU: Program benefits trust fund

APPROPRIATION OR FUND TITLE AND SYMBOL
80X8000
Payment of benefits

DESCRIPTION

Dec. 31 SF 133

Jun. 30 SF 133

Sept. 30 SF 133

BUDGETARY RESOURCES
1201

BA: Mand: Appropriation (special or trust fund) ……………………
Includes $30 thousand apportioned (see
exhibit 121P) of prior year collections
plus $40 thousand collected in
December.

1234

70,000

150,000

Includes only new collections. Prior year collections are not
needed to incur obligations and therefore are not shown as an
appropriation.
No anticipated amounts are shown on line 1250.

BA: Mand: Appropriations precluded from obligation…………………

-40,000

Includes $40 thousand to
be collected in March,
June, and September.

1250

160,000

BA: Mand: Anticipated appropriation ………………………………

Excess of new
collections over
obligations.

120,000

40,000

Include amounts of budgetary resources in excess of apportioned amounts on line 2403. If the
account is exempt from apportionment, include amounts in excess of obligations on line 2301.

Total budgetary resources
equal obligations on line
2001-2104.

1910

Total budgetary resources (disc. and mand.)…………………………
STATUS OF BUDGETARY RESOURCES

190,000

190,000

120,000

2002

Direct obligations: Category B: Benefit payments……………………

30,000

90,000

120,000

2201
2203

Unob Bal: Apportioned, unexp: Available in the current period………
Unob Bal: Apportioned, unexp: Anticipated…………………………

2403

Unob Bal: Unapportioned, unexp: Other………………………………

160,000

100,000

2490
2500

Unob Bal: end of year……………………………………………………

160,000
190,000

100,000
190,000

120,000

30,000
-30,000

90,000
-90,000

120,000
-120,000

190,000
30,000

190,000
90,000

120,000
120,000

Total budgetary resources…………………………………………
CHANGE IN OBLIGATED BALANCE

3010
3020

Ob Bal: New obligations: Unexpired accounts………………………
Ob Bal: Outlays (gross) …...…………………………………………
BUDGET AUTHORITY AND OUTLAYS, NET

4090
4100

Mand: Budget authority, gross ……………...………………………
Mand: Outlays from new authority …………………...……………

4160
4170

Mand: Budget authority, net ………………………….………………
Mand: Outlays, net …………………………….……………………

70,000
30,000

150,000
90,000

120,000
120,000

4180
4190

Budget authority, net (disc. and mand.)………………………………
Outlays, net (disc. and mand.)………………………………………

190,000
30,000

190,000
90,000

120,000
120,000

General Principles:
Under scoring rules established under the Balance Budget and Emergency Deficit Control Act of 1985 (BBEDCA),
collections made available pursuant to law are shown as appropriations (line 1201 of the SF 132 and the SF 133).
Amounts not needed to cover obligations are subtracted on line 1235.
For the September 30 SF 133, prior year collections are not shown unless current year collections are less than amounts
needed to incur obligations. This will assure that the actual column in the Budget, derived from the same data as the SF
133, will reflect the scoring required by the BBEDCA.
Assumptions for this example:
Total annual benefit payments are $120 thousand ($10 thousand each month).
Total annual revenue is $160 thousand. $40 thousand is received in December, March, June, and September.
Pursuant to law, obligations may be made only for payment of benefits.
Accumulated, unused collections from prior years equal $750 thousand on October 1st of the fiscal year.

Page 26 of Section 130

To save space, this
exhibit does not display
lines that do not contain
amounts.

Generally applies to indefinite
appropriations. If your agency has a
Treasury Appropriation Fund Symbol
with a definite appropriation, contact
your OMB representative.

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130J

Appropriation Reduced by Offsetting Collections and Receipts
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY
AGENCY: Department of Government

APPROPRIATION OR FUND TITLE AND SYM BOL

BUREAU: Government Bureau

80Y2011 Salaries and expenses

Dec. 31 SF 133
Unexpired

Jun. 30 SF 133
Unexpired
Account

Account

Sept. 30 SF 133
Unexpired
Account

BUDGETARY RESOURCES
1100

BA: Disc: Appropriation …………………………………………..………………………
For the first three quarters, use line 1153 to reduce the total budgetary
resources by the anticipated amount of collections whether credited to the
expenditure account or deposited to a receipt account.
Since the amount appropriated 65,000,000 is initially derived from the
General Fund of the U.S. Treasury, this mechanism is necessary in order to
avoid double counting the total budgetary resources.

65,000,000

19,250,000

4,000,000

The amount appropriated 65,000,000 is reduced by the amount of actual
offsetting collections 61,000,000 received during the fiscal year so as to result in
a final fiscal year appropriation of 4,000,000. The amount derived from the
General Fund of the U.S. Treasury 65,000,000 should be reduced by the amount
of actual offsetting collections 61,000,000 received during the fiscal year on the
September 30 SF 133.
The amount appropriated is reduced by an amount of collections whether

1137

BA: Disc: Approps rdc by offset coll(coll)/recpts ………………………………..…………

0

0

1153

BA: Disc: Antic redc to apprp by offst coll/recpt ………………………………..…………

-65,000,000

-19,250,000

1700

BA: Disc: Spending auth: Collected ……………………………...…………………………
if offsetting collections were credited

0

45,750,000

61,000,000

65,000,000

19,250,000

0

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

16,350,000

49,050,000

64,688,000

1740
1750

An amount would show on line 1136

or offsetting receipts were transferred
to the Treasury Appropriation Fund
BA: Disc: Spending auth: Antic colls, reimbs, other …………………………………………
Symbol but the agency was waiting for
the Treasury appropriation warrant to
BA: Disc: Spending auth: Total………………………………………………………………
reduced the amount derived from the
general fund of the US Treasaury.

1910

Total budgetary resources (disc. and mand.)………………………………………………
STATUS OF BUDGETARY RESOURCES

2001

Direct obligations: Category A (by quarter) …………………………………………………

0

To save space, several exhibits in this section do not display
lines that do not contain amounts. Exhibit 130H contains all
lines.

2201

Unob Bal: Apportioned, unexp: Avail in the current period…………………………………

2490

Unob Bal: end of year……………………………..…………………………………………………

2500

Total budgetary resources…………………………………………………………………
CHANGE IN OBLIGATED BALANCE

3010
3020
3050

Ob Bal: New obligations: Unexpired accounts………………………………………………
Ob Bal: Outlays (gross) ……………………………………………………..………………
Ob Bal: EOY: Unpaid obligations ……………………………………………..……………

3200

Memo: Obligated balance, end of year…………………..…………………………………

48,650,000

15,950,000

312,000

48,650,000

15,950,000

312,000

65,000,000

65,000,000

65,000,000

16,350,000
-16,210,000
140,000

49,050,000
-49,010,000
40,000

64,688,000
-64,675,000
13,000

140,000

40,000

13,000

130,000,000
16,210,000
16,210,000

84,250,000
49,010,000
49,010,000

65,000,000
64,675,000
64,675,000

-45,750,000

-61,000,000

BUDGET AUTHORITY AND OUTLAYS, NET
4000
4010
4020

Disc: Budget authority, gross ……………………………………...………………………
Disc: Outlays from new authority …………………………………………………………
Disc: Total outlays, gross ……………………………………………...……………………

4030

Disc: Offsets, BA and OL: Collections fr Fed srcs …………………………………………

4055

Disc: Offsets, BA only: Antic offsetting collect ……………………………………………

-65,000,000

-19,250,000

0

4070
4080

Disc: Budget authority, net ………………………………………..………………………
Disc: Outlays, net …………………………………………………………………...………

16,210,000

3,260,000

4,000,000
3,675,000

4180
4190

Budget authority, net (disc. and mand.)……………………………………………………
Outlays, net (disc. and mand.)………………………………………………………………

16,210,000

3,260,000

4,000,000
3,675,000

OMB Circular No. A–11 (2020)

Page 27 of Section 130

EXHIBIT 130K

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Multi-year account, Temporary Sequestration of
Spending Authority from Offsetting Collections
and Availability in Subsequent Year

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/PY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIAT ION OR FUND T IT LE AND SYMBOL

99-20/21-0001 Research and development

FY 21PY
Unexpired
BUDGETARY RESOURCES
1800 BA: Mand: Spending auth: Collected………………………………………
1823 BA: Mand: Spending auth: New\Unob bal temp reduced……….

2,000
-140

1850 BA: mand: Spending auth: Total……………………………………………

1,860

1910 Total budgetary resources (disc. and mand.)………………………………

1,860

STATUS OF BUDGETARY RESOURCES
2101 Reimbursable obligations: Category A (by quarter)………………………

1,840

2201 Unob Bal: Apportioned, unexp: Avail in the current period……………

20

2490 Unob Bal: end of year………………………………………………………

20

2500 Total budgetary resources…………………………………………………

Sequestration required under 
the PY sequestration order.  
The amount is temporarily 
reduced since this is in 
spending authority from 
offsetting collections.
If the amount has been 
determined by OMB to be 
available  for obligation in 
the subsequent year. record 
as new budget authority 
(spending authority from 
offsetting collections 
(previously unavailable)).

1,860

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 12/31/CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIAT ION OR FUND T IT LE AND SYMBOL

99-20/21-0001 Research and development

FY 21CY
Unexpired
BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, October 1……………………………………

20

1800 BA: Mand: Spending auth: Collected………………………………………
1802 BA: Mand: Spending auth: Previously unavailable………………………
1823 BA: Mand: Spending auth: New\Unob bal temp reduced……….
1840 BA: Mand: Spending auth: Antic colls, reimbs, other……………………

500
140
-210
2,500

1850 BA: mand: Spending auth: Total……………………………………………

2,930

1910 Total budgetary resources (disc. and mand.)………………………………

2,930

Sequestration 
required under the 
CY sequestration 
order.  

STATUS OF BUDGETARY RESOURCES
2101 Reimbursable obligations: Category A (by quarter)………………………

2,910

2201 Unob Bal: Apportioned, unexp: Avail in the current period……………

20

2490 Unob Bal: End of year year………………………………………………

20

2500 Total budgetary resources…………………………………………………

2,930

Page 28 of Section 130

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130L

Refunds of Prior Fiscal Year Paid Obligations
in Unexpired and Expired Treasury Appropriation Fund Symbols:
Relationship between SF 133 and Schedule P
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIAT ION OR FUND T IT LE AND SYMBOL

099-0001 Research and development

099-0001
Unexpired

099-0001
Expired

BUDGETARY RESOURCES
1033 Unob Bal: Recov of prior year paid obligations…………………………

100

25

1700 BA: Disc: Spending auth: Collected………………………………………
1701 BA: Disc: Spending auth: Chng uncoll pymts Fed src…………………
1750 BA: Disc: Spending auth: Total…………………………………………

15
15

40
(40)
-

115

25

1910 Total budgetary resources (disc. and mand.)…………………………
BUDGET AUTHORITY AND OUTLAYS, NET
4000 Disc: Budget authority, gross……………………………………………

15

40

4030 Disc: Offsets, BA and OL: Collections fr Fed srcs ……………………
4053 Disc: Offset, BA: Recov, prior year paid obs, unex……………………
4054 Disc: Offset, BA: Recov, prior year paid obs, exp………………………

(115)
100

(65)
25

4070 Disc: Budget authority, net………………………………………………

-

-

4180 Budget authority, net (disc. and mand.)…………………………………

-

-

Program and Financing (in millions of dollars)
Identification code 099-0001-0-1-302

2020 Actual

1033

Budgetary resources:
Unobligated balance:
Unob Bal: Recov of prior year paid obligations…………….……………………………………

100

1700

Budget authority:
Spending authority from offsetting collections, discretionary:
Collected…………………………………………………………………………………………

15

1750

Spendng auth from offsetting collections, disc (total)……………………………………………

15

4000

Budget authority and outlays, net:
Discretionary:
Budget authority, gross………………………………………………………………………………

15

Offsets against gross budget authority and outlays:
4030

Federal sources…………………………………………………………………………………

(180)

4040

Offsets against gross budget authority and outlays (total)……………………………………

(180)

4052
4053

Additional offsets against gross budget authority only:
Offsetting collections credited to expired accounts…………………………………………
Recoveries of prior year paid obligations, unexpired accounts……………………………

65
100

4060

Additional offsets against budget authority only (total)…………………………………………

165

4070

Budget authority, net (discretionary)…………………………………………………………………

-

4180

Budget authority, net (total)………………………………………………………………………………

-

OMB Circular No. A–11 (2020)

Page 29 of Section 130

EXHIBIT 130M

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Unfunded Deficiencies Where Deficiency
is Not Fully Funded in Year One:
Relationship among Apportionment, SF 133 and Schedule P

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency Request

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (099-10-0100)
TAFS: 99-0100/X

OMB Action

OMB Footnote

Line
Split

The "Agency Request" column reflects the
full-year appropriation post enactment.

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Memo
Obligations

Although the amount of Unobligated balance, brought
forward, Oct 1 line on the SF 133 shows -96,766,918 (which
includes an available unobligated balance of 61,978,450 and
the total unfunded deficiency of -158,745,368), the agency
will only show -12,000,000 of the -158,745,368 on its
apportionment, which is the portion of the unfunded
deficiency to be liquidated in the current fiscal year.

Using a line split, identify the portion of
the unobligated balance to be used to
liquidate a portion of the unfunded
deficiency in the current fiscal year.

IterNo
RptCat
AdjAut

2
NO
NO

Last Approved Apportionment: 9/10/CY
Reporting Categories
Adjustment Authority provided

1000

D1A
D2A
D3A

48,000,000
Unob Bal: Brought forward, Oct 1
Unob Bal: Brought forward, Oct 1 (Applied to liquidate unfunded deficiency)
Unob Bal: Brought forward, Oct 1 (Unfunded deficiency to be liquidated)
[line split = E for estimate]
Only the portion of the unfunded deficiency to be
[line split = A for actual balance]

56,978,450
5,000,000
-12,000,000

56,978,450
5,000,000
-12,000,000

1100

D1A
D2A

BA: Disc: Appropriation
BA: Disc: Appropriation (Applied to liquidate unfunded deficiency)

732,520,000
7,000,000

732,520,000
7,000,000

liquidated by budgetary resources in the current
fiscal year is shown on line 1000 D3A.

Using a line split, identify the portion of the appropriation to be used to liquidate
a portion of the unfunded deficiency in the current fiscal year.

1920

Total budgetary resources avail (disc. and mand.)

48,000,000

789,498,450

789,498,450

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 9/30/CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL

099-X-0100 Research and development
099-X-0100
Unexpired

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, Oct 1..………………………………………………………………………………

-96,766,918

1100 BA: Disc: Appropriation …………………...………………………………………………………………………

739,520,000

1910 Total budgetary resources (disc. and mand.)………………………………………………………………………

642,753,082

Program and Financing (in millions of dollars)
Identification code 099-0100-0-1-302

2019 Actual
The sum of the amounts on schedule X

1000
1034

Budgetary resources:
lines 1000 (62M) plus 7000 (-159M)
Unobligated balance:
must equal the amount on SF 133 line
1000.
Unobligated balance brought forward, Oct 1………………………………………...……….………………………………………
Adjustment for unobligated balances used to liquidate deficiencies………………………………………………………………………

62
-5

1050

Unobligated balance (total)………………………………………………………...…….……………………………………………………
Report the portion of the unobligated

57

1100
1160

Budget authority:
were incurred in a prior fiscal year without
Report the amount of new budget authority
sufficient budget authority to legally cover
used to liquidate obligations that were
Appropriation, discretionary:
such obligations.
incurred in a prior fiscal year without
Appropriation…………….……………………………………………………………………………………………………………
sufficient budget authority to legally cover
such obligations.
Appropriation, disc (total)……………………………………………………………...……………………………………..……………

733
733

1900

This line adjusts the total budgetary
Budget authority (total)………………………………………………………………………………………….…………………………….
resources available for new obligation

733

1901

Adjustment for new budget authority used to liquidate deficiencies………………………………………………………………………………
authority appropriated.

-7

1930

Total budgetary resources available………………………………………………………………………………..……………………………

783

balance used to liquidate obligations that

7000
7012
7020

without reducing the amount of budget

Unfunded deficiencies:
Equals the sum of the amounts on
schedule X lines 1034 and 1901,
Unfunded deficiency, start of year………………………………………………………………………………..……………………………
with the opposite sign.
Change in deficiency during the year:
Budgetary resources used to liquidate deficiencies…………….……………………………………………………………………………
Unfunded deficiency, end of year………………………………………………………………………………..………………………………

Page 30 of Section 130

-159
12
-147

OMB Circular No. A–11 (2020)

SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

EXHIBIT 130N

Newly Enacted Appropriation
Relationship between Existing Automatic Apportionment and the SF 133
While Awaiting Reapportionment

Bureau/ Account Title / Cat B Stub / Line Split

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Line
Split

Agency Footnote

Line No

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Memo
Obligations

Agency: Department of Government
Bureau: Office of the Secretary
Account: R & D (099-10-0100)
TAFS: 99-2020-0100
IterNo
RptCat
AdjAut

2
NO
NO

1100

Last Approved Apportionment: 9/10/CY
Reporting Categories
Adjustment Authority provided

BA: Disc: Appropriation

10,000,000

1134

BA: Disc: Appropriations precluded from obligation

-6,500,000

1920

Total budgetary resources avail (disc. and mand.)

3,500,000

Under the automatic apportionment of the
Continuing Resolution, TAFS 99-2020-0100
had an appropriation of $3,500,000.

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 1/31/CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL

099-2020-0100 Research and development
099-2020-0100
Unexpired

BUDGETARY RESOURCES
For a newly enacted appropriation, report the
1100 BA: Disc: Appropriation …………………...……………………………………………………………………………

12,000,000

entire fiscal year appropriation. Do not report
any amount on line 1134.

1134 BA: Disc: Appropriations precluded from obligation …………………...…………………………………………………

1910 Total budgetary resources (disc. and mand.)………………………………………………………………………………

12,000,000

STATUS OF BUDGETARY RESOURCES
2201

This amount is the sum of the $3,500,000
available under the automatic apportionment of
Unob Bal: Apportioned, unexp: Available in the current period…………………………………………………………

4,486,301

2403

Unob Bal: Unapportioned, unexp: Other………………………………………………………………………………

7,513,699

2490

Unob Bal: end of year…………………………………………………………………………………………………………………
Total budgetary resources………………………………………………………………………………………………

the Continuing Resolution plus 30 day share of
the $12,000,000 above. Refer to section 120.41.

2500

OMB Circular No. A–11 (2020)

12,000,000
12,000,000

Page 31 of Section 130

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS
Table of Contents
135.1
135.2
135.3
135.4
135.5
135.6
135.7
135.8
135.9

What is the purpose of these procedures?
Who is required to submit a plan?
What are the general reporting requirements?
What are the reporting requirements for large transactions?
What are the requirements for investment account reporting?
What are the requirements for credit financing account reporting?
What are the requirements for asset sale reporting?
What are the responsibilities of OMB and the Treasury Department?
When do I submit reports?

Ex–135

Reports on Outlays—Agency and Program Coverage
Summary of Changes

Updates list of agencies/programs that are required to submit plans (exhibit 135).
Updates section to reflect that former exhibits 135B through 135F have been moved from this
Circular to the MAX Community Monthly Outlay Plans exercise page:
https://community.max.gov/x/SgCDAw.

135.1

What is the purpose of these procedures?

Cabinet departments and certain agencies submit reports on Federal outlays to assist in monitoring spending
and to improve Treasury Department forecasts of the Government’s daily cash operating balances,
borrowing requirements, and debt subject to legal limits, including trust and special fund investment
activity. Realistic estimates, particularly for the immediate six-month period, enable Treasury to borrow
only amounts needed to finance Government activities, thus reducing interest costs.
OMB needs reports on Federal outlays to monitor the deficit/surplus and to assess the reliability of each
agency’s financial management system. Reports are also used by Treasury for its monthly review of
“Statement of Transactions” reporting, prior to publication of the Monthly Treasury Statement of Receipts
and Outlays of the U.S. Government (Monthly Treasury Statement or MTS), and for periodic evaluations
of the accuracy of the reports. These plans must be as accurate as possible—an inability to forecast
spending with reasonable accuracy can be a weakness in program and financial management. Problems of
this nature need the attention of OMB and the agencies alike.
135.2

Who is required to submit a plan?

If your department or agency is listed in exhibit 135, prepare a monthly outlay plan for the current and
budget years as required by OMB and Treasury and submit periodic reports on and revisions to that plan.
Coverage of the reports should be identical to the coverage in the annual budget documents and should
include outlay information for all appropriations and funds administered by your department or agency.
OMB and/or Treasury may require a forecast of deposit fund activity for specific agencies and will notify
you of this requirement.
OMB Circular No. A–11 (2020)

Page 1 of Section 135

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

OMB and Treasury have implemented a web-based system for collecting monthly outlay plan information,
which can be found at https://mop.max.gov. Instructions for using this system and other reference
information are available at https://community.max.gov/x/SgCDAw.
The system will preload and display actual outlays reported in the MTS and full fiscal year estimates from
the most recent Budget or Mid-Session Review (MSR). Please reconcile any discrepancies between the
data in the system and the data you expect with your OMB contact. Agencies should then enter estimates
of expected outlays for months where actual outlays are not yet available.
The historical database of outlay plan information that results from this effort can improve outlay
forecasting abilities government-wide.
135.3

What are the general reporting requirements?

Agencies must report their updated monthly outlay plans on a quarterly basis. Base estimates on your most
realistic estimates of the amount to be spent by month in the period(s) covered by the report. Use the
President’s most recent annual Budget or MSR estimates as a base, but update those estimates to reflect
subsequent Congressional or administrative actions, including both completed actions and those that are
almost certain to be completed. Plans should also reflect the latest economic trends and other expected
events on a realistic basis.
Budget and MSR estimates serve as reference points only, not as targeted fiscal year totals. Do not force
estimated monthly totals to conform to the Budget or MSR totals if those totals are not consistent with your
best, most recent information at the time the forecast is prepared. If realistic estimates yield differences
between agency and official estimates, then knowing this difference is critical to Treasury’s general
financing requirements and medium and long-term planning. The format for agency reports includes
columns for “Budget estimates” (or “MSR estimates”) and “Differences” that will highlight changes from
the most recent official estimates. For further information on the reporting format, see the MAX
Community page at: https://community.max.gov/x/SgCDAw.
Between submission dates, you should provide updated plans to OMB and Treasury whenever there are
significant changes in agency outlay totals ($500 million or more), large transactions ($50 million or more;
see Treasury Financial Manual (TFM), Volume 1, Part 6, Chapter 8500), or patterns (such as those that
may be associated with an unanticipated increase in claims for an entitlement program or a change in the
timing or amount of upward or downward credit reestimates between budgetary program and non-budgetary
financing accounts). You should also cooperate with OMB and Treasury by providing additional details as
requested.
You must submit with each outlay plan a brief summary explaining the assumptions used in developing the
plan and any unusual or special circumstances affecting the plan. The summary is instrumental in
Treasury's assessment of the reliability of the estimates and must be included with all outlay report
submissions. The summary will, for example, enumerate expected congressional actions that will raise or
lower estimates, discuss any other events that have caused or are expected to cause significant fluctuations
in the normal outlay pattern, and specify whether they have been included or excluded from the plan.
Summaries are to be uploaded as attachments in the web-based system. A comment added to the plan in
the system can be used in place of the summary in cases where the estimates are exclusively based on
historical patterns and not on economic/legislative assumptions.
135.4

What are the reporting requirements for large transactions?

In order to improve Treasury’s ability to manage the Government’s daily cash position and to make more
informed financing decisions, all agency financial officers are required to provide advance notice of all
Page 2 of Section 135

OMB Circular No. A–11 (2020)

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

large deposits and withdrawals. “Large transaction” refers to a single payment or deposit or a group of
payments or deposits of $50 million or more of a similar nature that occur, typically, on one day. You must
identify large cash and non-cash payment and deposit transactions. (See TFM, Volume 1, Part 6, Chapter
8500.) Large transactions may be recurring, i.e., monthly, quarterly, semi-annual, or annual. Cash
transactions result in a decrease or increase in Treasury’s operating cash balance. Non-cash transactions
are typically transfers between general fund and trust fund, deposit fund, or financing accounts.
The amount of advance notice varies from two to five business days or more prior to the transaction date,
depending on the size of the transaction. CASH TRACK Web (CTW) is currently the predominant
mechanism for reporting large transactions to Treasury. Please contact the Cash Forecasting Division
(Fiscal Service, Department of the Treasury (202) 874–9790), to set up your account on CTW, for large
dollar notification reporting and for further information regarding TFM Chapter 8500. Additionally,
projections of all non-recurring transactions in excess of $1 billion that have a high probability of
occurrence beyond the five-day window must be sent to Treasury’s Office of the Fiscal Assistant Secretary
(OFAS), Office of Fiscal Projections (OFP) as soon as they are identified. This would include transactions
that may occur up to a year in advance (for example, large non-recurring expenditures or a planned large
asset sale). Communication with other Treasury offices does not replace the requirement of separate
notification to OFP by the Federal agencies (outlays@treasury.gov). The CTW user access will allow a
Federal agency to add, update, delete, search, list, and view reported large dollar notifications. For an
example of the CTW format for reporting large transactions, see the MAX Community page at
https://community.max.gov/x/SgCDAw. The older large transaction reporting format (Form FMS-187)
also remains available as a format for reporting large transactions.
The point of contact for a large transaction should be the individual who is responsible for ensuring that
Treasury is informed between submission dates of revisions to dollar amount, transaction date, or any
special circumstances related to the transaction. This individual is typically in your program and/or finance
office.
Selected examples of large transactions:



Department of Agriculture:
Federal Crop Insurance Corporation Fund Premium collections and disbursements
Commodity Credit Corporation payments and receipts



Department of Defense—Military Programs:
International Restoration payments and receipts
Defense Vendor payments
Tricare payments
Military Active Duty payments



Defense Security Cooperation Agency:
Payments to Security Assistance



Department of the Interior:
Bureau of Land Management:
Oregon and California Grant Lands payments
Office of the Secretary:
Payments in Lieu of Taxes

OMB Circular No. A–11 (2020)

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SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS



Department of the Treasury:
Resolution Funding Corporation Collections and Disbursements
Comptroller of the Currency:
Assessment collections



International Assistance Programs:
Agency for International Development:
Economic Support Fund payments
Economic Assistance loans and repayments

•
135.5

Federal Communications Commission spectrum auction activity
What are the requirements for investment account reporting?

Departments that administer major investment accounts are required to submit reports of investment
account income and outgo. These reports enable Treasury to forecast the effect of investment transactions
on debt subject to statutory limit. An example of the investment account reporting format is available at
https://community.max.gov/x/SgCDAw. Reports are required for the following investment accounts:



Department of Health and Human Services:
Federal Hospital Insurance Trust Fund
Federal Supplementary Medical Insurance Trust Fund



Department of Housing and Urban Development:
FHA-Mutual Mortgage and Cooperative Housing Insurance Fund Liquidating Account



Department of Labor:
Unemployment Trust Fund
Pension Benefit Guaranty Corporation Fund



Department of State:
Foreign Service Retirement and Disability Fund



Department of Transportation:
Highway Trust Fund
Airport and Airway Trust Fund



Environmental Protection Agency:
Hazardous Substance Superfund Trust Fund



Office of Personnel Management:
Civil Service Retirement and Disability Fund
Federal Employees Life Insurance Fund
Federal Employees and Retired Employees Health Benefits Funds
Postal Service Retiree Health Benefits Fund



Social Security Administration:
Federal Old-Age and Survivors Insurance Trust Fund
Federal Disability Insurance Trust Fund



Other Defense—Civil Programs:
Military Retirement Fund

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SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

Department of Defense Medicare-Eligible Retiree Health Care Fund



135.6

Other Independent Agencies:
Railroad Retirement Board:
Rail Industry Pension Fund
National Railroad Retirement Investment Trust
Railroad Social Security Equivalent Benefit Account
Postal Service
Deposit Insurance Fund
Thrift Savings Plan
What are the requirements for credit financing account reporting?

All departments and agencies that administer credit financing accounts are required to report estimated and
actual monthly net disbursements for all accounts as an attachment to the monthly outlay plan application.
These reports:



Improve Treasury’s cash forecasting by identifying non-cash transactions and ensuring consistent
treatment on both sides of the transaction, i.e., the same amount and timing for both budgetary and
non-budgetary credit account entries.



Ensure the integrity of the MTS, the Federal Government’s monthly budget report. Treasury will
use financing account reports to review and monitor the agency “Statement of Transactions,” prior
to publication of the MTS.

The following agencies also are required to submit detailed financing account reports:



Department of Agriculture



Department of Education



Department of Energy



Department of Housing and Urban Development



Department of Transportation



Department of the Treasury



Department of Veterans Affairs



Small Business Administration



International Assistance Programs



Other Independent Agencies:
Export-Import Bank of the United States

Reporting format. Show both financing accounts and corresponding program and/or liquidating accounts
on the report. Include significant activities as shown in the Budget Appendix Program and Financing
schedules in your detailed financing account reports (see section 185.10 for a description of the
OMB Circular No. A–11 (2020)

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SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

requirements for program accounts and section 185.11 for a description of the requirements for financing
accounts).
Estimate monthly totals for non-budgetary cash transactions such as:





Loan disbursements
Collections for loan repayments
Net proceeds of asset sales

Forecast all non-cash transactions between credit financing accounts and budgetary accounts such as credit
program, liquidating, receipt, and Treasury interest accounts.
Specify whether the timing for such transactions is monthly, quarterly, semiannual, or annual. Include the
best available estimate of the dollar amount in the month or months during which you expect the transaction
to be processed.
For an example of the financing account reporting format, see https://community.max.gov/x/SgCDAw.
Actual data for credit financing accounts. As discussed in section 135.9 below, the Monthly Treasury
Statement is the source of actual data for outlay plans. However, the MTS reports and the “Statement of
Transactions” may not provide the activity detail necessary for detailed financing account forecasting.
Agency budget and accounting areas are expected to develop internal agency procedures that will produce
the detail required for the plans.
Sales of loans. In general, cash proceeds from sales of loans are now being credited to non-budgetary
financing accounts instead of to budgetary liquidating accounts. Detailed reporting for individual asset
sales is required by Treasury offices under asset sale reporting (section 135.7) below.
Forecasting methodology. For financing account reports:



Non-cash transactions between financing accounts and (1) program or liquidating accounts, or (2)
Treasury interest accounts must reflect the best available dollar amount estimate, and timing must
be based on actual due dates or past experience with the timing of the payments.



If actual experience supports the method, you may estimate monthly amounts for some categories,
such as loan disbursements and repayments, by pro-rating the estimated fiscal year total, based on
recent monthly patterns.

135.7

What are the requirements for asset sale reporting?

Asset sales are a category of large transactions with additional reporting requirements due to their impact
on financing needs. Departments and agencies that conduct asset sales must submit forecast reports for
each sale included in the agency report on outlays or financing account report. These forecasts must be
submitted in addition to the large transactions reporting requirements specified in section 135.4. Examples
of asset sale, financing account, outlay, and large transaction reporting formats are available on the MAX
Community at https://community.max.gov/x/SgCDAw.
Between submissions, the original report for each individual sale is to be updated by the agency and
provided to Treasury offices as soon as new estimated and/or actual information is available, until the sale
has been completed. Agency and OMB estimates provided for Treasury’s budget, cash, and debt
forecasting purposes are considered highly confidential and for internal Treasury use only. If unusual
Page 6 of Section 135

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SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

circumstances call for disclosure of additional detail, the estimates are characterized as Treasury
Department estimates and not attributed to OMB or the agency.
Departments and agencies that currently must submit detailed asset sale reports are listed below:



Department of Housing and Urban Development:
Federal Housing Administration



Department of the Interior:
Minerals Management Service



Small Business Administration



Department of Veterans Affairs



Other Independent Agencies:
Federal Communications Commission

Other departments or agencies should be prepared to provide asset sale reports and timely, on-going updates
if asset sale transactions are assumed in official estimates.
135.8

What are the responsibilities of OMB and the Treasury Department?

Both OMB and Treasury will review the agency outlay plans for reasonableness in the light of experience,
consistency with the President’s policies and objectives, enacted appropriations and other legislation, and
other factors. When circumstances warrant, OMB and/or Treasury may require you to make revisions in
the outlay plans.
135.9

When do I submit reports?

Reports are due to OMB and to Treasury through the automated collection application as shown in the
accompanying table. From time to time, it may be necessary for Treasury to request the reports in advance
of this timeline in order to meet its internal cash and debt forecasting requirements.
Submit the initial report package to OMB and Treasury Office of the Fiscal Assistant Secretary/Office of
Fiscal Projections in the appropriate formats. Further details on the reporting formats are available on the
MAX Community at https://community.max.gov/x/SgCDAw. Plans are due throughout the year, and
require monthly outlay estimates for the current and subsequent budget year as shown below.
The automated collection application (https://mop.max.gov) will load actual data as reported by the MTS
for all months available. The published MTS is subject to prior-month revisions for back-dated transactions.
Such revisions will affect both the prior month (or months) and the published “Current Fiscal Year to Date”
amounts shown in MTS Table 5. It is imperative that actual data reflect amounts reported by the
agency and recorded in the MTS. Differences between actual data in the application and actual data
reported in the MTS should be reconciled with your OMB contact. The actual data should be followed by
updated monthly outlay estimates for the balance of the period(s).

OMB Circular No. A–11 (2020)

Page 7 of Section 135

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

Reports due

Current year actuals
reported1

Estimates required

Explain full-year
differences2

Late September to early
October

—

October – September
(current year)

Agency estimates
compared to amounts in
the MSR

Early to mid-January

October – November

December – September
(current year)
October – September
(budget year)

Agency estimates
compared to amounts in
the MSR

Mid- to late March

October – February

March – September
(current year)
October – September
(budget year)

Agency estimates
compared to amounts in
the President’s Budget

Late June to early July

October – May

June – September
(current year)
October – September
(budget year)

Agency estimates
compared to amounts in
the President’s Budget

1 The

system will preload MTS data for actual outlays before the system opens for agency use. Agencies should enter MTS data
that become available after the system opens for agency use. When the plans are due before MTS data become available, agencies
should enter the best possible estimate of actual outlays.
2 The current year totals should be compared to the latest public estimate, either in the most recent President’s Budget or MSR.
Reconcile significant differences between previously reported estimated outlays and revised estimates or actual outlays and
explain these changes in the accompanying statements. Additional updated reports may be requested at other times to better
accommodate and support Treasury’s quarterly borrowing announcements.

Page 8 of Section 135

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SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

EXHIBIT 135

Reports on Outlays—Agency and Program Coverage
Legislative Branch
Judicial Branch
Department of Agriculture:1
Farm Service Agency:
Commodity Credit Corporation
Other Farm Service Agency
Foreign Agricultural Service
Food and Nutrition Service:
Supplemental Nutrition Assistance Program
Child nutrition programs
Other Food and Nutrition Service
Forest Service
Other Department of Agriculture
Deductions for offsetting receipts (-)
Department of Commerce2
Department of Defense—Military Programs:
Military Personnel
Operation and Maintenance
Procurement
Research, Development, Test, and Evaluation
Military Construction
Family Housing
Revolving and Management Funds
Other Department of Defense—Military
Department of Education:
Elementary and Secondary Education:
Education for the Disadvantaged
Other Elementary and Secondary Education
Special Education and Rehabilitative Services:
Special Education
Other Special Education and Rehabilitative
Services
Postsecondary Education
Federal Student Aid:
Student financial assistance
Other Federal Student Aid
Other Department of Education
Department of Energy:
National Nuclear Security Administration
Environmental and Other Defense Activities
Energy Programs
Other Department of Energy

OMB Circular No. A–11 (2020)

Department of Health and Human Services:
Public Health Service:
Indian Health Service
National Institutes of Health
Other Public Health Service
Centers for Medicare and Medicaid Services:
Grants to States for Medicaid
Payment to health care trust funds
Children’s Health Insurance Program
Federal Hospital Insurance Trust Fund
Health care fraud and abuse control
Federal Supplementary Medical Insurance
Trust fund
Medicare Prescription Drugs
Other Centers for Medicare and Medicaid
Services
Administration for Children and Families:
Temporary Assistance for Needy Families
Child Support Enforcement
Low Income Home Energy Assistance
Social Services Block Grant
Other Administration for Children and
Families
Other Department of Health and Human Services
Proprietary receipts (-)
Intrabudgetary receipts (-)
Department of Homeland Security:
Citizenship and Immigration Services
Transportation Security Administration
Immigration and Customs Enforcement
Customs and Border Protection
Other Security, enforcement, and investigations
United States Coast Guard
Federal Emergency Management Administration
(FEMA):
Disaster relief
National Flood Insurance Fund
Other FEMA
Other Department of Homeland Security
Proprietary and intrabudgetary receipts (-)
Offsetting governmental receipts (-)
Department of Housing and Urban Development:1
Public and Indian Housing Programs:
Tenant-based rental assistance
Housing certificate fund
Other Public and Indian Housing Programs

Page 9 of Section 135

EXHIBIT 135—CONTINUED

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

Reports on Outlays—Agency and Program Coverage—Continued
Community development fund
Federal Housing Administration (FHA) credit
accounts
Offsetting receipts, FHA credit accounts (-)
Other Department of Housing and Urban
Development
Department of the Interior:3
Bureau of Land Management
Bureau of Ocean Energy Management
Office of Surface Mining Reclamation and
Enforcement
Bureau of Reclamation
Bureau of Indian Affairs
Bureau of Indian Education
Insular Affairs
Other Department of the Interior
Deductions for offsetting receipts (-)
Department of Justice:
Federal Bureau of Investigation
Federal Prison System
Other Department of Justice
Department of Labor:
Training and employment services
Unemployment trust fund
Pension Benefit Guaranty Corporation
Black lung disability trust fund
Other Department of Labor
Deductions for offsetting receipts (-)

Internal Revenue Collections for Puerto Rico
Bureau of Engraving and Printing
United States Mint
Internal Revenue Service:
Earned Income Tax Credit
Child Tax Credit
Refundable Premium Tax Credit
Interest on Tax Refunds
Other Internal Revenue Service
Comptroller of the Currency
Interest on Treasury Debt Securities (Gross)
Other Department of the Treasury
Proprietary receipts (-)
Intrabudgetary receipts (-)
Department of Veterans Affairs:1
Medical care
Compensation and pensions
Readjustment benefits
Insurance trust funds
Other Department of Veterans Affairs
Deductions for offsetting receipts (-)
Corps of Engineers—Civil Works
Other Defense—Civil Programs:4
Military Retirement
Uniformed services retiree health
Other
Environmental Protection Agency

Department of State

Executive Office of the President5

Department of Transportation:
Federal Aviation Administration
Federal Highway Administration
Federal Railroad Administration
Federal Transit Administration
Other Department of Transportation

General Services Administration

Department of the Treasury:
Departmental Offices:
Housing and Economic Recovery Programs
Troubled Asset Relief Programs
Exchange Stabilization Fund
Other departmental offices
Fiscal Service
Federal Financing Bank
Alcohol and Tobacco Tax and Trade

Page 10 of Section 135

International Assistance Programs:
International Security Assistance:
Foreign military financing program
Economic support fund
Other International Security Assistance
Multilateral Assistance:
Contribution to the International
Development Association
Deductions for offsetting receipts (-) and
other
International development assistance:
Agency for International Development
Other International development assistance

OMB Circular No. A–11 (2020)

SECTION 135—PROCEDURES FOR MONITORING FEDERAL OUTLAYS

EXHIBIT 135—CONTINUED

Reports on Outlays—Agency and Program Coverage—Continued
Military Sales Program:
Foreign military sales trust fund outlays
Foreign military sales trust fund proprietary
receipts (-)
Other International Assistance Programs

Rents and Royalties on the Outer Continental
Shelf (Interior)
Spectrum Auction Receipts (Commerce)
Spectrum Relocation Fund receipts (Executive
Office of the President)
Employer Share, Employee Retirement, Military
Retirement Fund (Other Defense—Civil
Programs)
Employer Share, Employee Retirement,
Medicare-Eligible Retiree Health Care Fund
(Other Defense—Civil Programs)
Employer Share, Employee Retirement, Civil
Service Retirement and Disability Fund
(OPM)
Employer Share, Employee Retirement, Federal
Old-Age and Survivors Insurance Trust Fund
(SSA)
Employer Share, Employee Retirement, Federal
Disability Insurance Trust Fund (SSA)
Interest Received by Trust Funds

National Aeronautics and Space Administration
National Science Foundation
Office of Personnel Management (OPM):6
Civil Service Retirement and Disability Fund
Employee Life Insurance Trust Fund
Other trust funds
Postal Service contributions
Other Office of Personnel Management
Small Business Administration1
Social Security Administration (SSA): 7
Payment to social security trust funds
Supplemental Security Income
Federal Old-Age and Survivors Insurance Trust
Fund
Federal Disability Insurance Trust Fund
Other Social Security Administration
Deductions for offsetting receipts (-)
Other Independent Agencies:
Corporation for Public Broadcasting
District of Columbia:
District of Columbia Courts
District of Columbia Judicial Pensions
Export-Import Bank of the United States1
Federal Communications Commission (FCC):
Universal Service Fund
Spectrum Auction Program Account
Other FCC
Federal Deposit Insurance Corporation:
Deposit Insurance Fund
Orderly Liquidation Fund
Other Federal Deposit Insurance
Corporation
National Credit Union Administration
Postal Service8
Railroad Retirement Board:
Federal Windfall subsidy
Benefit Payments
Administrative expenses
Other Railroad Retirement Board
Tennessee Valley Authority

Provide as a separate entry for monthly outlay amounts
for sales of loans to the open market by attaching a
spreadsheet to the application. Net cash proceeds of the
sale should be reported.

1

2

Commerce also reports spectrum auction receipts.

Interior also reports the outlays for rents and royalties
on Outer Continental Shelf.

3

Other Defense—Civil Programs also reports receipts
collected by them for employer share, employee
retirement and health receipts.

4

Executive Office of the President also reports Spectrum
Relocation activities.

5

OPM also reports receipts collected by them for
employer share, employee retirement.

6

SSA also reports receipts collected by them for
employer share, employee retirement.

7

Postal Service also reports memorandum items for
Workers Compensation to the Department of Labor and
Payments to OPM Retiree Health Benefits per Public Law
109-435 by attaching a spreadsheet to the application.

8

Undistributed Offsetting Receipts:

OMB Circular No. A–11 (2020)

Page 11 of Section 135

SECTION 140—REPORTS ON UNVOUCHERED EXPENDITURES

SECTION 140—REPORTS ON UNVOUCHERED EXPENDITURES
Table of Contents
140.1
140.2
140.3
140.4
140.5

What are unvouchered expenditures?
Are there any exemptions?
What is the basis for coverage?
What are the requirements for submission?
What are OMB’s responsibilities?

Ex–140 List of Accounts Containing Unvouchered Expenditures
140.1

What are unvouchered expenditures?

Unvouchered expenditures are any expenditure accounted for solely on the approval, authorization, or
certificate of the President or an official of an executive agency.
Executive Branch agencies are required to submit information to OMB on unvouchered expenditures
annually. OMB uses the information to prepare the annual report required by law (31 U.S.C. 3524) on
accounts containing unvouchered expenditures that are potentially subject to audit by the Comptroller
General.
140.2

Are there any exemptions?

The law provides for exemptions for individual financial transactions or for a class or category of financial
transactions if they relate to:



Sensitive foreign intelligence or counterintelligence activities, or



Sensitive law enforcement investigations in which an audit proceeding would expose the identifying
details of an active investigation or endanger the safety of investigative or domestic intelligence
sources involved in such law enforcement investigations.

The law gives the President the authority to exempt these financial transactions from audit. You should
make any requests for exemptions through the White House Counsel's office.
140.3

What is the basis for coverage?

Subject to 31 U.S.C. 3524(c) and (d), these instructions apply to the accounts of all executive agencies
authorized to contain unvouchered expenditures. Funds used under Section 8(b) of the CIA Act of 1949
are exempt from this GAO audit and are not covered in the annual report to the Congress on unvouchered
expenditures.
140.4

What are the requirements for submission?

By October 1st each executive department and agency will submit to OMB a list of all of the agency's
accounts that contain unvouchered expenditures with an explanation of any additions to or deletions from
the accounts listed in the previous year's report (see exhibit 140). OMB will issue a separate data request
for this information at a later date.
OMB Circular No. A–11 (2020)

Page 1 of Section 140

SECTION 140—REPORTS ON UNVOUCHERED EXPENDITURES

In addition, if you are required to submit information on unvouchered expenditures, you must maintain
records of these transactions in a manner similar to those maintained for regular financial transactions and
accounts in order to ensure proper accountability.
140.5

What are OMB's responsibilities?

The Director of OMB will prepare and submit the report to certain congressional committees and to the
GAO before December 1 of each year, as required by law.

Page 2 of Section 140

OMB Circular No. A–11 (2020)

REPORTS ON UNVOUCHERED EXPENDITURES

EXHIBIT 140

List of Accounts Containing Unvouchered Expenditures

List of CY Accounts Containing Unvouchered Expenditures
that are Potentially Subject to Audit by GAO
Enter the date of
submission,
the name of the
department or agency,
and the name and
phone number of a
contact
Agency:

Date: ____________________

Department of Government

Information Contact: John Brown

Account Titles:
Operation and Maintenance
Salaries and Expenses
Contingencies

Telephone: 958–4237

Enter the titles of accounts in which
unvouchered expenditures are
permitted in the current fiscal year.
When the current year regular
appropriations have not been enacted,
provide information based on the
enacted past year appropriations.

Explanation of changes: The Salaries and Expenses account is authorized to contain unvouchered
expenditures for the first time in CY pursuant to P.L. XXX–XX. Also as a result of this law, the
Research and related activities account is no longer authorized to contain unvouchered
expenditures and therefore is not included in this year's report.

Provide an explanation
of any additions or
deletions to the
previous year's report.

OMB Circular No. A–11 (2020)

Page 3 of Section 140

SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

SECTION 145—REQUIREMENTS FOR REPORTING ANTIDEFICIENCY ACT VIOLATIONS
Table of Contents
145.1
145.2
145.3
145.4
145.5
145.6
145.7
145.8
145.9
145.10
Ex–145A
Ex–145B

What is the Antideficiency Act?
What violations must I report?
How do the requirements for reporting violations differ for credit programs?
Do the requirements for reporting violations differ for revolving funds?
Do the requirements for reporting violations differ for closed and expired accounts?
How do I treat anticipated budgetary resources?
How do I report a violation?
What if the GAO finds a violation?
What if OMB suspects a violation?
When do I need to request (and obtain) an appropriation in order to liquidate an
obligation that was a violation of the Antideficiency Act?
Antideficiency Act Violation Sample Letter to the Director
Antideficiency Act Violation Sample Letter to the President
Summary of Changes

Clarifies reporting requirement for when GAO finds an ADA violation (section 145.8).

145.1

What is the Antideficiency Act?

The Antideficiency Act consists of provisions of law that were passed by the Congress (beginning in the
nineteenth century and later codified in Title 31 of the United States Code) to prevent departments and
agencies from spending their entire appropriations during the first few months of the year. The Act
prohibits you and any other Federal employee from:




Entering into contracts that exceed the enacted appropriations for the year.
Purchasing services and merchandise before appropriations are enacted.

The Act:






Requires that OMB apportion the appropriations, that is, approve a plan that spreads out spending
over the fiscal period for which the funds were made available.
Requires, subject to the approval of OMB, the head of each executive agency to prescribe by
regulation a system of administrative control of funds (31 U.S.C. 1514(a)).
Restricts deficiency apportionments to amounts approved by the agency heads only for
"extraordinary emergency or unusual circumstances."
Establishes penalties for Antideficiency Act violations. Violations are obligations or expenditures
in excess of the lower of the amount in the affected account, the amount apportioned, or any
administrative subdivision of funds specified in your agency's fund control regulations as being
subject to the Antideficiency Act. As specified in Appendix H, agency fund control regulations
must specify that violations of allotments and suballotments are also violations of the Antideficiency
Act. If the agency chooses to and OMB approves, the agency may also make allowances and

OMB Circular No. A–11 (2020)

Page 1 of Section 145

SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS



allocations subject to the Antideficiency Act. In this case, obligations and expenditures that exceed
allowances and allocations are violations of the Antideficiency Act.
Requires the agency head to report any Antideficiency Act violations to the President, through the
OMB Director; the Congress; and the Comptroller General.

Under the Act, if you obligate or expend more than the amount in the Treasury Account Fund Symbol
(TAFS) or the amount apportioned or the amount in any other subdivision of funds that are identified in
your agency fund control regulations as being subject to the Antideficiency Act, you will be subject to
appropriate administrative discipline, including—when circumstances warrant—a written reprimand,
suspension from duty without pay, or removal from office.
In addition, if you are convicted of willfully and knowingly overobligating or overexpending the amount,
then you shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.
In 1982, the Congress reworded and reorganized the language of the Antideficiency Act along with the rest
of Title 31 of the United States Code. The intent of the Congress was to modernize the language of the
Act, without changing its meaning. You will find a crosswalk between the provisions of law that made up
the Antideficiency Act before it was modernized and the current language in Appendix G.
145.2

What violations must I report?

All Antideficiency Act violations must be reported. Here are some common examples:
Then, you must report a
violation of . . .

If you . . .

The amount . . .

Authorize or make an
obligation exceeding

In an appropriation or fund. This may include
obligations for purchases of goods or items that are
prohibited by statute.

31 U.S.C. 1341(a)

In an apportionment or reapportionment (a type of
administrative subdivision of funds), such as a
category B apportionment. This also includes
incorporated footnotes.

31 U.S.C. 1517(a)(1)

In an allotment or a suballotment (a type of
administrative subdivision of funds, see Appendix H,
section 4).

31 U.S.C. 1517(a)(2)

In any other administrative subdivision of funds, if
the overobligation results in the overobligation of one
of the previous amounts.

31 U.S.C. 1517(a)(2)

In an appropriation or fund.

31 U.S.C. 1341(a)

In an apportionment or reapportionment (a type of
administrative subdivision of funds). Includes the
overobligation of a category B apportionment. This
also includes incorporated footnotes.

31 U.S.C. 1517(a)(1)

In an allotment or a suballotment (a type of
administrative subdivision of funds, see Appendix H,
section 4).

31 U.S.C. 1517(a)(2)

Authorize or make a
disbursement exceeding

Page 2 of Section 145

OMB Circular No. A–11 (2020)

SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

If you . . .

The amount . . .

Then, you must report a
violation of . . .

In any other administrative subdivision of funds if the
overexpenditure results in the overexpenditure of one
of the previous amounts.

31 U.S.C. 1517(a)(2)

Obligate or expend

Funds required to be sequestered.

31 U.S.C. 1341(a)

Involve the Government in
a contract or obligation

Before you receive the appropriation, unless such
contract or obligation is authorized by law.

31 U.S.C. 1341(a)

Sign a contract that
obligates the Government
to indemnify parties
against losses ("openended indemnification"
clause)

Indeterminate.

31 U.S.C. 1341(a)

Accept voluntary service

In excess of that authorized by law.

31 U.S.C. 1342

Consult your OMB representative if your violation involves the Purpose Statute (31 U.S.C. 1301) or a
funding restriction in an Act other than an appropriations Act, and refer to the Memorandum for the General
Counsel of the Environmental Protection Agency from C. Kevin Marshall, Deputy Assistant Attorney
General, Office of Legal Counsel, Re: Use of Appropriated Funds to Provide Light Refreshments to NonFederal Participants at EPA Conferences (April 5, 2007), available at http://www.justice.gov/olc/
opiniondocs/epa-light-refreshments13.pdf.
145.3

How do the requirements for reporting violations differ for credit programs?

In addition to the violations specified in section 145.2, report overobligation or overexpenditure of:








The subsidy—where an officer or employee of the United States has made or authorized a direct
loan obligation or loan guarantee commitment that requires a subsidy cost obligation or expenditure
in excess of amounts appropriated and/or apportioned for such purposes. Modifications of direct
loans or loan guarantees (or of direct loan obligations or loan guarantee commitments), as defined
in section 185, that result in obligations or expenditure in excess of apportioned unobligated
balances of subsidy amounts are violations (31 U.S.C. 1341(a), 31 U.S.C. 1517(a)).
The credit level supportable by the enacted subsidy—where an officer or employee of the United
States has made or authorized a direct loan obligation or loan guarantee commitment, that is in
excess of the level specified by law. This includes, for example, obligations or expenditures that
exceed a limitation on direct loan obligations or guaranteed loan commitments (31 U.S.C. 1341(a)).
The amount appropriated for administrative expenses—where an officer or employee of the United
States has made or authorized an expenditure or created or authorized an obligation that is in excess
of the amount appropriated for administrative expenses (31 U.S.C. 1341(a)).
The expired unobligated balance of the subsidy—where an officer or employee of the United States
has made or authorized an expenditure or created or authorized an obligation, including a
commitment, against unobligated subsidy balances after the period of obligational authority has
expired. Correction of mathematical or data input errors up to the amount of the expired unobligated
balance of the subsidy are not violations. Corrections of these errors in excess of the amount of the
expired unobligated balance of the subsidy are violations (31 U.S.C. 1341(a)).

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SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS



145.4

The apportioned borrowing authority in a financing account. Section 505(c) of the Federal Credit
Reform Act subjects financing accounts to apportionment: “All of the transactions provided in this
subsection shall be subject to the provisions of subchapter II of chapter 15 of title 31, United States
Code.”
Do the requirements for reporting violations differ for revolving funds?

No. The incurring of obligations in excess of apportioned budgetary resources in a revolving fund is a
violation of the Antideficiency Act, whether or not a fund has unapportioned budgetary resources or
non-budgetary assets greater than the amount apportioned.
145.5

Do the requirements for reporting violations differ for closed and expired accounts?

No. You are required to report violations when obligations and expenditures or adjustments to obligations
and expenditures exceed the original appropriations in expired accounts as well as closed accounts. This
also includes obligations and expenditures or adjustments to obligations and expenditures made before the
account expired that exceed amounts apportioned or amounts in any other subdivision of funds that are
identified in your agency's fund control regulations as being subject to the Antideficiency Act.
145.6

How do I treat anticipated budgetary resources?

You may not obligate against anticipated budgetary resources before they are realized even though the
anticipated budgetary resources have been apportioned (see section 120.46). Generally, if you incur an
obligation against an anticipated budgetary resource, such as anticipated spending authority from offsetting
collections, then you will have a violation of the Antideficiency Act. However, if you are authorized to
incur obligations against a customer order from another Federal account, then incurring such an obligation
will not result in a violation of the Antideficiency Act.
145.7

How do I report a violation?

In preparing your report on a violation, please consult your OMB representative. Below are the
requirements for such a report.
Transmittal letter to the Director of OMB. You will transmit the letter from your agency head to the
President through the Director of OMB. A sample transmittal letter is provided in exhibit 145A that shows
the format that must be followed. Agencies must state whether or not their agency received a clean audit
opinion during the fiscal year(s) in which the violation occurred. If it is suspected that the violation was
knowing and willful, the letter must state the agency has submitted information to the Department of Justice.
If the agency has determined that a violation was not knowing and willful, agencies must state this
determination in the letter.
Letter to the President. You will report a violation of the Antideficiency Act in the form of a letter from
your agency head to the President. A sample letter is provided in exhibit 145B that shows the format that
must be followed.
The letter will set forth all of the following information:




The title and Treasury symbol (including the fiscal year) of the appropriation or fund account, the
amount involved for each violation, and the date on which the violation occurred.
The position of the officer(s) or employee(s) responsible for the violation. A responsible officer or
employee is an individual who took, or failed to take, an action that was a proximate cause of the

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SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS












violation. For an individual to be a responsible official, there should be a direct, identifiable nexus
between the action (or inaction) of the individual and the corrective measures taken by the agency
to prevent future violations.
All facts pertaining to the violation, including the type of violation (for example, overobligation of
an appropriation, overobligation of an apportionment, overobligation of any subdivision of funds,
including an allotment or suballotment, identified in your agency's fund control regulations), the
primary reason or cause, any statement from the responsible officer(s) or employee(s) with respect
to any circumstances believed to be extenuating, and any germane report by the agency's Inspector
General and/or the agency's counsel.
A statement of the administrative discipline imposed and any further action(s) taken with respect to
the officer(s) or employee(s) involved in the violation.
In the case where an officer or employee is suspected of knowingly and willfully violating the
Antideficiency Act, confirm that all information has been submitted to the Department of Justice
for determination of whether further action is needed. If the agency has determined that a violation
was not knowing and willful, agencies must state this determination in the letter.
A statement regarding the adequacy of the system of administrative control prescribed by the head
of the agency and approved by OMB, if such approval has been given. If the head of the agency
determines a need for changes in the regulations, or your system of administrative controls has never
been approved by OMB, such proposals will be submitted as provided in section 150.7.
A statement of any additional action taken by, or at the direction of, the head of the agency, including
any new safeguards provided to prevent recurrence of the same type of violation.
If another agency is involved, a statement concerning the steps taken to coordinate the report with
the other agency.
Identical reports will be submitted to the presiding officer of each House of Congress and the
Comptroller General. If identical to the report to the President, so state.

Letters to the Congress. You will report identical letters to the Speaker of the House of Representatives and
the President of the Senate.
Letters to the Comptroller General. You will report to the Comptroller General of the Government
Accountability Office. Agencies may electronically send PDF (portable document format) copies of these
reports to AntideficiencyActReports@gao.gov (for further information see OMB Memorandum M– 05–09
dated March 11, 2005).
If the letters to the Congress and the Comptroller General are identical to the letter to the President, include
a statement to this effect in the letter to the President. If the letters to the Congress and the Comptroller
General are not identical to the letter to the President, you will submit a copy of the letter to the Congress
and the Comptroller General with your letter to the President and, moreover, you will submit to the
Congress and the Comptroller General a copy of your letter to the President. Additionally, agencies are
required to ensure that the entire violation package maintains consistency with regard to the type of
Antideficiency Act violation that has occurred. If there is an inconsistency in the package, agencies are
required to submit an explanation for the record (emails are acceptable).
145.8

What if the GAO finds a violation?

Under the constitutional doctrine of separation of powers, a legal opinion by a Legislative Branch agency
cannot bind the Executive Branch.
If the Government Accountability Office (GAO) finds an agency has committed an ADA violation and the
agency, in consultation with OMB, agrees with GAO that a violation has occurred, the agency must report
such violation to the President, the Congress, and the Comptroller General in accordance with 31 U.S.C.
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SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

1341 or 1517(b). The report to the President must contain an explanation as to why the violation was not
discovered and previously reported by the agency.
If GAO finds that an agency has committed an ADA violation and the agency, in consultation with OMB,
does not agree with GAO that a violation has occurred, no report is required, but the agency may
nevertheless provide a report to the President, the Congress, and the Comptroller General that explains the
agency's position.
145.9

What if OMB suspects a violation?

Whenever OMB determines that a violation of the Antideficiency Act may have occurred, OMB may
request that an investigation or audit be undertaken or conducted by the agency. In such cases, a report
describing the results of the investigation or audit will be submitted to OMB through the head of the agency.
If the report indicates that no violation of the Antideficiency Act has occurred, the agency head will so
inform OMB and forward a copy of the report to OMB. If the report indicates that a violation of the
Antideficiency Act has occurred, the agency head will report to the President, the Congress, and the
Comptroller General in accordance with section 145.7 as soon as possible. If the agency head does not
agree that a violation has occurred, the report to the President, the Congress, and Comptroller General will
explain the agency's position.
145.10 When do I need to request (and obtain) an appropriation in order to liquidate an obligation
that was a violation of the Antideficiency Act?
The Antideficiency Act applies to expenditures as well as obligations, and thus an expenditure is a separate
violation of the Antideficiency Act.
Accordingly, if you think that you may have obligated funds in violation of the Antideficiency Act that you
have yet to expend, you should immediately contact your counsel's office and budget office to discuss the
situation and appropriate next steps, including contacting your agency's OMB representative with budget
responsibility for the account.
In most cases, you will not need to request (and obtain) an appropriation in order to liquidate an obligation
that was incurred in violation of the Antideficiency Act. (Such an appropriation is referred to as a
“deficiency appropriation.”)
When an obligation that was a violation of the Antideficiency Act has already been liquidated, a deficiency
appropriation is not necessary.
A deficiency appropriation is also not necessary when other resources are available to liquidate the
obligation. For instance, the agency may be able to liquidate the obligation by:
(1) using unobligated balances that can be made available through a re-allotment, a revised
apportionment, a reprogramming, or a transfer from another account (if the agency has transfer
authority);
(2) deobligating funds; or
(3) if the account has been closed, exercising the authority to use current-year funds under 31 U.S.C.
1553.

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SECTION 145—REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

A deficiency appropriation is only necessary where there is not existing budget authority that is available
to liquidate the obligation.
Appropriations to liquidate obligations that violated the Antidefiency Act (i.e., deficiency appropriations)
are subtracted from total budgetary resources available for obligation. As a result, the appropriation is still
recognized in the budget authority totals as a current cost, but the appropriation is unavailable to be used
for any purpose except to liquidate the obligation (see sections 20.4(b) and 82.18).
Regardless of whether a deficiency appropriation is needed, all Antideficiency Act violations involving
either obligations or expenditures must be reported to the President, the Congress, and the Government
Accountability Office in accordance with this section.
This discussion does not address those situations in which an appropriation is needed in order to liquidate
obligations that are lawfully incurred, such as obligations incurred for excepted activities pursuant to the
Antideficiency Act (see section 124).

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REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

EXHIBIT 145A

Antideficiency Act Violation
Sample Letter to the Director
Note: Violations of 31 U.S.C. 1341 or 1342 must be
reported pursuant to 31 U.S.C. 1351. Violations of 31
U.S.C. 1517 must be reported pursuant to 31 U.S.C.
1517(b).

Honorable Director
Office of Management and Budget
Washington, D.C. 20503
Dear Mr. Director:
Enclosed is a letter transmitting to the President a report of a violation of the Antideficiency Act (ADA)
(31 U.S.C. [1341, 1342, or 1517(a)]).
The ADA violation[s] totaled approximately $X,XXX during fiscal year[s] [20XX]. 31 U.S.C. [1351 or
1517(b)] requires that this report be submitted to the President. It is being submitted through the Director
of the Office of Management and Budget.
The [Agency] [received/did not receive] a clean audit opinion during the fiscal year[s] in which the
violation[s] occurred. [The [Agency] has determined that the responsible party had no knowing and willful
intent to violate the ADA.]
To comply with the aforementioned provisions, [Agency] is also submitting copies of the report to the
President of the Senate, the Speaker of the House of Representatives, and the Comptroller General.
Sincerely,
Agency Head

Enclosure[s]

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REQUIREMENTS FOR REPORTING
ANTIDEFICIENCY ACT VIOLATIONS

EXHIBIT 145B

Antideficiency Act Violation
Sample Letter to the President

Note: Violations of 31 U.S.C. 1341 or 1342 must be
reported pursuant to 31 U.S.C. 1351. Violations of 31
U.S.C. 1517 must be reported pursuant to 31 U.S.C.
1517(b).
The President
The White House
Washington, D.C. 20500
Dear Mr. President:
This letter is to report a violation of the Antideficiency Act (ADA), as required by 31 U.S.C. [1351 or
1517(b)].
A violation of 31 U.S.C. [1341 or 1517] occurred in account [Treasury symbol and title] in the total amount
of $X,XXX. The violation occurred on [date[s]] in connection with [identify the affected program or
activity] for fiscal year [20XX]. [X] was [were] responsible for the violation[s].
[Describe the nature of the violation (see section 145.2). Then state the primary reason or cause. Include
any statement from the responsible officer(s) or employee(s) as to any circumstances believed to be
extenuating. Include any germane report by the agency's Inspector General.]
[Explain the specific actions taken to prevent recurrence of the same type of violation.]
[State whether the adequacy of the system of administrative control of funds has been approved by OMB.
(see section 150.7)]
[Explain the administrative discipline that was or will be imposed, as well as any further action(s) taken
with respect to the officer(s) or employee(s) involved. (see section 145.1)]
[If an employee is suspected of knowingly and willfully violating the Antideficiency Act, confirm that the
issue has been referred to the Department of Justice. If the agency has determined that the violation was not
knowing and willful, include the following sentence: "The [Agency] has determined that the responsible
party had no knowing and willful intent to violate the Antideficiency Act."]
Identical reports are being submitted to the President of the Senate, the Speaker of the House of
Representatives, and the Comptroller General. (see section 145.7)
Respectfully,
Agency Head

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SECTION 150—ADMINISTRATIVE CONTROL OF FUNDS

SECTION 150—ADMINISTRATIVE CONTROL OF FUNDS
Table of Contents
150.1
150.2
150.3
150.4
150.5
150.6
150.7

150.1

Why must my agency have a fund control system?
What is the purpose of my agency's fund control system?
What is the relationship between my agency's internal controls and its fund controls?
What is the relationship between my agency's financial management system and its fund
control system?
What is the U.S. Standard General Ledger (USSGL) and how does it relate to my agency's
financial management system?
What are Federal Financial Management Systems requirements and how are they related to
my agency's fund control systems?
When and how should I get OMB approval of my agency's fund control regulations
(including updates)?

Why must my agency have a fund control system?

The Antideficiency Act requires that your agency head prescribe, by regulation, a system of administrative
control of funds. The system is also called the fund control system and the regulations are called fund
control regulations.
150.2

What is the purpose of my agency's fund control system?

The purpose of your agency's fund control system is to:



Restrict both obligations and expenditures (also known as outlays or disbursements) from each
appropriation or fund account to the lower of the amount apportioned by OMB or the amount
available for obligation or expenditure in the appropriation or fund account.



Enable the head of your agency to identify the person responsible for any obligation or expenditure
exceeding the amount available in the appropriation or fund account, the OMB apportionment or
reapportionment, the allotment or suballotments made by your agency, any statutory limitations,
and any other administrative subdivision of funds made by your agency.

150.3

What is the relationship between my agency's internal controls and its fund controls?

Your agency's internal controls are the organization, policies, and procedures that your agency uses to
reasonably ensure that:







Programs achieve their intended results.
Resources used are consistent with agency mission.
Programs and resources are protected from waste, fraud, and mismanagement.
Laws and regulations are followed.
Reliable and timely information is obtained, maintained, reported and used for decision making.

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Page 1 of Section 150

SECTION 150—ADMINISTRATIVE CONTROL OF FUNDS

Your agency's internal controls should include objectives specific to compliance with the Antideficiency
Act, ensuring that:







Expenditures and obligations do not exceed the amounts available in the appropriation,
apportionment, allotment, suballotment, and/or other administrative subdivisions or limitations of
funds.
Obligations do not occur before an appropriation is made or otherwise authorized by law.
Staff are adequately trained and knowledgeable about the current status of funds, including the
current year’s appropriation, apportionment, allotment, suballotment, and other administrative
subdivisions or limitations of funds.
Approving and certifying officials have adequate and current training in appropriations law and the
budget process, OMB Circular A-123, and budget execution practices that may prevent violations
of the Antideficiency Act.
Commitment and obligation tracking can be monitored in real time with comparisons to the
apportionment, allotment and suballotment, on a fiscal year and quarterly basis.

For further guidance on your agency's internal controls, see OMB Circular No. A–123, Management’s
Responsibility for Enterprise Risk Management and Internal Control, last updated July 2016. Agencies
should consult the updated circular as appropriate.
Internal control requirements are one of the overarching requirements. This means that they apply to all
financial management systems, including your agency's fund control system.
150.4

What is the relationship between my agency's financial management system and its fund
control system?

Your agency's financial management system must support the preparation and execution of your agency's
budget, among other things. Your agency's fund control system is part of your agency's budget execution
process. Therefore, your agency's financial management system must support your agency's fund control
system.
The policies and standards your agency must follow in developing, operating, evaluating, and reporting on
financial management systems are in Appendix D to OMB Circular No. A–123, Compliance with the
Federal Financial Management Improvement Act of 1996. For policies related to information technology
that pertain to financial management systems, see OMB Circular No. A–130, Managing Federal
Information as a Strategic Resource.
150.5

What is the U.S. Standard General Ledger (USSGL) and how does it relate to my agency's
financial management system?

The USSGL includes a chart of accounts and technical guidance established to support the consistent
recording of financial events as well as the preparation of standard external reports that are required by the
central agencies, such as OMB and Treasury. The Treasury Financial Manual (TFM) USSGL Supplement
provides:







A list of the accounts (i.e., the chart of accounts).
Descriptions of each account.
A listing of transactions processed by Federal agencies.
The posting models, including debit and credit pairs, for each type of transaction.
The USSGL attributes that are an integral part of the USSGL.

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SECTION 150—ADMINISTRATIVE CONTROL OF FUNDS



Crosswalks from the USSGL to various external reports, such as the SF 133 and the prior year
column of the Program and Financing Schedule in the President's Budget.

An electronic version of the TFM USSGL Supplement is available at:
https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm.
The OMB policies regarding the USSGL are in OMB Circular No. A–123, Appendix D, Compliance with
the Federal Financial Management Improvement Act of 1996. Specifically, Circular A–123, Appendix D
requires that agencies record financial events throughout the financial management system using the
USSGL at the transaction level. This is a legal requirement.
150.6

What are Federal Financial Management Systems requirements and how are they related to
my agency's fund control system?

As defined in OMB Circular No. A–123, Appendix D, agencies must make the best use of financial systems
to initiate, record, process and report transactions to support agency missions in making business decisions
and to provide transparency to the public. These systems help agencies ensure the effectiveness and
efficiency of operations, reliability of financial reporting, and compliance with applicable laws and
regulations.
Specific non-core financial system requirements, previously published by the Joint Financial Management
Improvement Program (JFMIP) and known as the JFMIP Federal Financial Management System
Requirements (FFMSR) series, should be regarded as guidance when defining system requirements for
acquisition. Please refer to the Federal Financial System Requirements (FFSR) document for the applicable
core financial system requirements for funds control.
150.7

When and how should I get OMB approval of my agency's fund control regulations (including
updates)?

Use the checklist in Appendix H to prepare draft fund control regulations. Send your proposed draft (or
updates to existing OMB-approved regulations) to OMB for approval. Approved fund control regulations
shall be posted on the agency's website.
For newly established agencies, submit the proposed fund control regulations to the Director of OMB within
90 days after the agency is established. The Director of OMB will respond within 90 days after receiving
the draft regulations. Agency fund control regulations are in effect only to the extent approved by OMB.
To revise regulations previously approved by OMB, submit the draft revised regulations to the Director of
OMB for review and approval.
You should review your fund control regulations periodically to determine whether improvements should
be made. At a minimum, review the system whenever:





OMB issues revised guidance on budget execution.
Your agency is reorganized.
Staff from your agency has violated the Antideficiency Act.

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Page 3 of Section 150

CIRCULAR NO. A–11
PART 5
FEDERAL CREDIT

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

SECTION 185—FEDERAL CREDIT

SECTION 185—FEDERAL CREDIT
Table of Contents
185.1
185.2
185.3
185.4
185.5
185.6
185.7
185.8

General Information
Does this section apply to me?
What background information must I know?
What special terms must I know?
Are there special requirements for reporting Antideficiency Act violations?
How do I calculate the subsidy estimate?
How do I calculate reestimates?
How do I calculate and record modifications?
What must I know about the sale of loan assets?

185.9
185.10
185.11
185.12
185.13

Budget Formulation Reporting Requirements
What are the budget formulation reporting requirements for credit accounts?
What do I report for program accounts?
What do I report for financing accounts?
What do I report for liquidating accounts?
What do I report for receipt accounts?

185.14
185.15
185.16
185.17
185.18
185.19
185.20
185.21
185.22
185.23
185.24
185.25
185.26
185.27
185.28
185.29
185.30
185.31

Apportionment
Must credit accounts be apportioned?
When do I submit an apportionment request (SF 132)?
How do I fill out the apportionment request?
Do amounts for an upward reestimate (and interest on reestimate) need to be
apportioned?
Do amounts for a downward reestimate (and interest on reestimate) need to be
apportioned?
Do amounts for interest payments to Treasury need to be apportioned?
Do amounts for transfers of unobligated balances to the general fund or debt repayments
to Treasury need to be apportioned?
How do I handle modifications?
Budget Execution Reporting Requirements
Am I required to submit budget execution reports (SF 133)?
How do I fill out the SF 133?
How do I calculate the initial subsidy cost estimate for execution?
What transactions do I report when the Government incurs direct loan obligations or
makes loan guarantee commitments?
What transactions do I report when the Government disburses a direct loan or a private
lender disburses a guaranteed loan?
How do I handle non-subsidy cost collections?
What transactions do I report when a guaranteed loan defaults?
What should I do with unobligated balances in the liquidating account?
How do I report modifications of post–1991 direct loans and loan guarantees?
How do I report modifications of pre–1992 direct loans and loan guarantees?

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Page 1 of Section 185

SECTION 185—FEDERAL CREDIT

Table of Contents—Continued
185.32
185.33
185.34
185.35
185.36
185.37

Interest Expense and Income
Why do financing accounts borrow from Treasury?
Why do financing accounts earn interest?
Who calculates interest expense and income?
When do I calculate interest expense and income?
What interest rate do I use to calculate interest expense and income?
What are the interest expense requirements for amounts treated as lending to financing
accounts by the Federal Financing Bank?

Ex–185A
Ex–185B
Ex–185C
Ex–185D
Ex–185E
Ex–185F
Ex–185G
Ex–185H
Ex–185I
Ex–185J
Ex–185K
Ex–185L

Schedules
Program Account, Program and Financing Schedule (Schedule P)
Program Account, Summary of Loan Levels and Subsidy Data (Schedule U)
Direct Loan Financing Account, Program and Financing Schedule (Schedule P)
Direct Loan Financing Account, Status of Direct Loans (Schedule G)
Direct Loan Financing Account, Balance Sheet (Schedule F)
Guaranteed Loan Financing Account, Program and Financing Schedule (Schedule P)
Guaranteed Loan Financing Account, Status of Guaranteed Loans (Schedule H)
Guaranteed Loan Financing Account, Balance Sheet (Schedule F)
Liquidating Account, Program and Financing Schedule (Schedule P)
Liquidating Account, Status of Direct Loans (Schedule G)
Liquidating Account, Status of Guaranteed Loans (Schedule H)
Liquidating Account, Balance Sheet (Schedule F)

Ex–185M
Ex–185N
Ex–185O
Ex–185P
Ex–185Q
Ex–185R
Ex–185S
Ex–185T

Apportionment and Reapportionment
Standard Appropriations Language
Initial Apportionment, Program Account
Initial Apportionment, Direct Loan Financing Account
Initial Apportionment, Guaranteed Loan Financing Account
Reapportionment for Modification, Program Account
Reapportionment for Upward Reestimate, Program Account
Reapportionment for Downward Reestimate, Direct Loan Financing Account
Apportionment for Liquidating Account

Ex–185U
Ex–185V
Ex–185W
Ex–185X
Ex–185Y
Ex–185Z

185.1

Budget Execution Reporting
End of First Quarter-Program Account Report on Budget Execution
End of First Quarter-Direct Loan Financing Account Report on Budget Execution
End of First Quarter-Guaranteed Loan Financing Account Report on Budget
Execution
End of Fiscal Year-Program Account Report on Budget Execution
End of Fiscal Year-Direct Loan Financing Account Report on Budget Execution
End of Fiscal Year-Guaranteed Loan Financing Account Report on Budget Execution

Does this section apply to me?

These instructions apply to all programs that provide direct loans or loan guarantees (see sections 185.3(e)
and 185.3(n) for definitions of these terms) to non-Federal entities and are subject to the Federal Credit
Reform Act of 1990, as amended (FCRA). Even though section 506 of the FCRA exempts certain programs
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from credit reform budgeting, these programs are still required to report data in schedules G and H (see
section 185.11) and follow other instructions contained in this Circular.
This section answers frequently asked questions, defines credit terms and concepts, and illustrates how
budget formulation, apportionment, and budget execution forms should be prepared. This section
supplements other instructions in this Circular and should be used in conjunction with credit program
guidance in OMB Circular No. A–129, Policies for Federal Credit Programs and Non-Tax Receivables.
Section 504(b) of the FCRA provides that new direct loan obligations and new loan guarantee commitments
may be made only to the extent that:
•
•
•

New budget authority to cover their costs is provided in advance in an appropriations act;
A limitation on the use of funds otherwise available for the cost of a direct loan or loan
guarantee program is provided in advance in an appropriations act; or
Authority is otherwise provided in an appropriations act.

These requirements also apply to modifications of direct loans (or direct loan obligations) or loan guarantees
(or loan guarantee commitments) that increase the cost to Government, including modifications of pre–
1992 direct loans and loan guarantees. OMB will specify exemptions from these requirements for
mandatory programs pursuant to section 504(c) of the FCRA.
Unless otherwise specified by law, budget authority is available to liquidate obligations (i.e., outlays) for
only five fiscal years after the authority expires. For credit subsidies financed by annual or multi-year
budget authority, you must ensure that the budget authority obligated for the subsidy cost will remain
available for disbursement over the full period in which loans will be disbursed. If you expect the
disbursement period will be longer than five fiscal years after the budget authority expires, you must include
a special provision in the appropriations language (see section 95).
185.2

What background information must I know?

The FCRA changed the budgetary measurement of cost for direct loans and loan guarantees from the cash
flows into or out of the Treasury at the time such cash flows occurred, to the estimated long-term cost to
the Government on a present value basis.
Only the unreimbursed costs of making or guaranteeing new loans (the subsidy cost, on a present value
basis, and administrative expenses, on a cash basis) are included in the budget. Agencies must receive
appropriations for the subsidy cost before they can enter into direct loan obligations or loan guarantee
commitments. The actual cash flows are recorded as a means of financing (see section 20.7(h)) and are not
included in the budget totals.
The subsidy cost is the estimated present value of the cash flows from the Government (excluding
administrative expenses) less the estimated present value of the cash flows to the Government resulting
from a direct loan or loan guarantee, discounted to the time when the loan is disbursed. The contractual
cash flows are adjusted for expected deviations from the contract terms (delinquencies, defaults,
prepayments, and other factors). Present values must be calculated using the online Credit Subsidy
Calculator (the Calculator). The Calculator discounts the cash flow that is estimated for each time period
using the interest rate on a marketable zero-coupon Treasury security with the same maturity as that cash
flow from the date of disbursement. A positive subsidy value means that the Government incurs a cost for
extending a subsidy to borrowers; a negative subsidy value means that the credit program generates a
positive return to the Government, excluding administrative costs.

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Appropriations for the subsidy cost are made to the program account and are recorded as budget authority.
Obligations for the subsidy cost are recorded when the Government enters into a loan obligation or
guarantee commitment. Outlays are recorded when the direct loan or guaranteed loan is disbursed to the
public and simultaneously the subsidy is paid from the program account to the financing account. The
program account also receives appropriations for the direct costs of administering the credit program.
The actual cash flows to and from the Government (e.g., loan disbursements, collections of principal and
interest payments, and payment of guarantee claims) are recorded in separate financing accounts. There is
at least one financing account associated with each program account. Separate financing accounts are
required for direct loan cash flows and for loan guarantee cash flows. The transactions of the financing
accounts are displayed in the Budget Appendix for informational and analytical purposes, together with the
related program accounts, but are excluded from the budget totals because the net cash flows do not
represent a cost to the Government. The direct loan financing account combines the subsidy payment from
the program account with borrowing from Treasury to finance direct loans. It repays Treasury over time
(with interest) using payments from the borrower. The loan guarantee financing account holds the subsidy
payment from the program account as a reserve against default claims on loan guarantees. The reserve,
together with interest earnings on this reserve from Treasury, is used to pay default claims over the life of
the loans.
All cash flows resulting from direct loan obligations and loan guarantee commitments made prior to the
effective date of the FCRA (in FY 1991 or previous years) are recorded in liquidating accounts. These
accounts are recorded on a cash basis and are included in the budget totals. Liquidating account collections
are available to pay obligations of the account, but they are not available to finance new direct loans or loan
guarantees. If the collections are insufficient, the FCRA provides liquidating accounts with permanent
indefinite authority to pay for losses and to repay debt owed to Treasury or to other sources.
By focusing on the long-term costs of the program, credit budgeting meets the most fundamental goal of
budgetary cost measurement: it provides decision makers with the information and the incentive to allocate
resources efficiently. Unlike most budgetary transactions, the cash disbursements for a credit program are
a poor measure of cost. Counting outlays for loan disbursements without taking into account probable
repayments overstates the cost of direct loans. Loan guarantees appear costless initially because payments
of guarantee claims generally occur several years after the decision to extend credit has been made. Credit
budgeting places the cost of credit programs on a budgetary basis equivalent to other forms of Federal
spending, allowing for better comparison of cost between direct loan and loan guarantee programs, and
between credit and other programs. This improves the incentive to make good budgetary decisions.
Agencies are required to reestimate the subsidy cost throughout the life of each cohort of direct loans or
loan guarantees to account for differences between the original assumptions of cash flow and actual cash
flow or revised assumptions about future cash flow. These reestimates represent additional costs or savings
to the Government and are recorded in the budget. Reestimates that indicate an increase in the subsidy cost
are financed by permanent indefinite authority. There are two types of reestimates. Interest rate reestimates
adjust for the effect on the subsidy of differences between actual interest rates and the discount rates
assumed when estimates were made for budget formulation and obligation (the same discount rate
assumptions must be used at formulation and obligation). These reestimates must be made when a cohort
is at least 90 percent disbursed. Technical reestimates adjust for revised assumptions about loan
performance, such as differences between assumed and actual default rates or new projections of
prepayments. Technical reestimates must be made after the close of each fiscal year, unless an alternative
plan has been approved by OMB.
Modifications of a direct loan or loan guarantee also change the subsidy cost. A modification is any
Government action different from the baseline assumptions that affects the subsidy cost, such as a change
in the terms of the loan contract or legislation that provides new collection tools. The cost of a modification
is the difference between the present value of the remaining cash flows before and after the modification.
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Before a direct loans or a loan guarantee can be modified, agencies must have budget authority available to
cover the cost of a modification that increases the subsidy cost.
185.3

What special terms must I know?

The following are key terms used in credit budgeting. In these definitions, the term "post–1991" means
direct loan obligations or loan guarantee commitments made on or after October 1, 1991, and the resulting
direct loans or loan guarantees. The term "pre–1992" means direct loan obligations or loan guarantee
commitments made prior to October 1, 1991, and the resulting direct loans or loan guarantees.
(a) Administrative expenses mean all costs that are directly related to credit program operations, including
payments to contractors. The FCRA generally requires that administrative expenses for both pre–1992 and
post–1991 direct loans and loan guarantees be included in program accounts. Administrative expenses are
included in the liquidating accounts only if the amounts would have been available for administrative
expenses under a provision of law in effect prior to October 1, 1991, and if no direct loan obligation or loan
guarantee commitment has been made, or any modification of a direct loan or loan guarantee has been
made, since September 30, 1991.
Administrative expenses that are tangentially related to the credit program should not be included in the
program account. As an illustration, the cost of auditing credit programs that is financed in the accounts
for Inspectors General should not be included. Administrative expenses include:
•
•
•
•
•
•

The appropriate proportion of administrative expenses that are shared with non-credit
programs;
The cost of operating separate offices or units that make policy decisions for credit programs;
The cost of loan systems development and maintenance, including information technology
systems costs (under no circumstances should such costs be paid out of financing accounts);
The cost of monitoring credit programs and private lenders for compliance with laws and
regulations;
The cost of all activities related to credit extension, loan servicing, writeoff, and close out; and
The cost of collecting delinquent loans, except for the costs of foreclosing, managing, and
selling collateral that are capitalized or routinely deducted from the proceeds of sales.

The capitalized costs of foreclosing, managing, and selling collateral are those that add or maintain value
to property prior to sale. These costs are part of the cash flows that must be taken into account in calculating
the subsidy cost. They are financed by the subsidy cost payment from the program account to the financing
account and paid out of the financing account. The cost of managing these functions must be paid from
administrative expense appropriations in the program account.
Administrative expenses may be expended directly from the program account or, if authorized by
appropriation language (see section 95), used to reimburse a salaries and expenses account or the Federal
Financing Bank (FFB). If administrative appropriations are transferred to a salaries and expenses account
or the FFB, record the transfer as an expenditure transfer. Record an obligation and outlay in the program
account and an offsetting collection in the salaries and expenses account. In the salaries and expenses
account, obligations for administrative expenses may be recorded without necessarily identifying them as
credit program expenses.
Administrative expenses are almost always provided by annual appropriations acts and, therefore, are
discretionary spending. If such expenses are included in a program account that subsidizes a mandatory
program, the account will be split between mandatory and discretionary spending.
(b) Claim payment means a payment made to private lenders when a guaranteed loan defaults.
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(c) Cohort refers to the fiscal year of obligation for direct loan obligations, or loan guarantee commitments
of a program (except as provided below for pre–1992 direct loans and loan guarantees that are modified).
Even if the direct loans or guaranteed loans are funded in supplemental appropriations acts, or disbursed in
subsequent years, the cohort is defined by the fiscal year of obligation.
Cohort accounting applies to post–1991 direct loans and loan guarantees and pre–1992 direct loans and
loan guarantees that have been modified. Post–1991 direct loans or loan guarantees remain with their
original cohort throughout the life of the loans, even if they are modified. Modified pre–1992 direct and
guaranteed loans are assigned to a single cohort defined by the year of modification, program, and credit
instrument, regardless of the fiscal year of the appropriation. For purposes of budget presentation, cohorts
will be aggregated. However, accounting and other records must be maintained separately for each cohort.
(d) Credit Subsidy Calculator means the discounting tool issued by OMB for agencies to calculate credit
subsidy costs and financing account interest for post-1991 direct loans and loan guarantees. Subsidy rates
and reestimates, and actual interest income or expense for financing accounts, must be calculated with the
online Credit Subsidy Calculator.
(e) Direct loan means a disbursement of funds by the Government to a non-Federal borrower under a
contract that requires repayment of such funds with or without interest. The term includes:
•
•
•

The purchase of, or participation in, a loan made by another lender;
Financing arrangements that defer payment for more than 90 days, including the sale of a
Government asset on credit terms; and
Loans financed by the Federal Financing Bank (FFB) pursuant to agency loan guarantee
authority.

The term does not include the acquisition of federally-guaranteed loans in satisfaction of default or other
guarantee claims or the price support loans of the Commodity Credit Corporation.
Pre–1992 loans made by the FFB on behalf of any agency continue to be recorded as direct loans of the
agency. Agency guarantees of post–1991 loans that are financed by the FFB are treated as direct loans in
the budget, but the intrabudgetary cash flows reflect elements of direct loans and loan guarantees insofar as
the direct loan financing account for these loans will collect and hold the subsidy payment from the program
account as a reserve to cover losses. This balance, together with interest earnings, will be available to pay
the FFB in the event of default by the non-Federal borrower. All other intragovernmental transactions,
including financing account interest income and expense, are treated as any other direct loan. Agencies
with programs financed by the FFB should consult with the OMB representative with primary responsibility
for the program to ensure correct treatment of these loans.
(f) Direct loan obligation means a binding agreement by a Federal agency to make a direct loan when
specified conditions are fulfilled by the borrower.
(g) Direct loan subsidy cost means the estimated long-term cost to the Government of a direct loan,
calculated on a net present value basis, excluding administrative costs. Specifically, the cost of a direct
loan is the net present value, at the time when the direct loan is disbursed from the financing account, of
the following estimated cash flows:
•
•
•
•
•

Loan disbursements;
Repayments of principal;
Payments of interest;
Recoveries or proceeds of asset sales; and
Other payments by or to the Government over the life of the loan.

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These estimated cash flows include the effects of estimated defaults, prepayments, fees, penalties, and
expected actions by the Government and the borrower within the terms of the loan contract, such as the
exercise by the borrower of an option included in the loan contract.
Obligations for the subsidy cost will be recorded against budget authority in the program account when the
direct loan obligation is incurred. Accounts payable (to the direct loan financing account) will be recorded
in the amount of the estimated obligation. The subsidy will be paid to the financing account for each
disbursement when the loan is disbursed. (See section 185.5 and the online Credit Subsidy Calculator and
accompanying documentation for information about estimating the subsidy.)
(h) Discount rates mean the collection of Treasury interest rates that are used to calculate the present value
of the cash flows that are estimated over a period of years. The budget assumption discount rates are part
of the economic assumptions for the budget year of obligation. Actual discount rates for substantially
disbursed cohorts (i.e., at least 90 percent disbursed) are provided roughly 10 days before the end of the
fiscal year. For direct loan obligations and loan guarantee commitments, and modifications made in or after
2001, the cash flow estimated for each year (or other time period) is discounted using the interest rate on a
marketable zero-coupon Treasury security with the same maturity from the date of disbursement (or point
of modification) as that cash flow. The discount rates for the budget are provided by OMB in the online
Credit Subsidy Calculator. For subsidy rate estimates beyond the budget year, please consult your OMB
representative regarding the appropriate discount rates. The discount rates for technical reestimates, and at
which interest will be paid on the amounts borrowed or held as an uninvested balance by a financing account
for a particular cohort is a disbursement-weighted average discount rate (for cohorts before 2001) or single
effective rate (for cohorts 2001 and after) derived from this collection of interest rates.
(i) Economic assumptions include the interest rates used for discounting cash flows, the rate of inflation,
and may include other assumptions as applicable to a particular program. They also include the interest
rate charged to the borrower on the loan, if the rate is tied to a variable benchmark, such as the rate on
specified Treasury securities. Agencies must use the appropriate President's Budget economic assumptions
for credit subsidy calculations.
(j) Financing account means a non-budgetary account (i.e., its transactions are excluded from the budget
totals) that records all of the cash flows resulting from post–1991 direct loans or loan guarantees. It
disburses loans, collects repayments and fees, makes claim payments, holds balances, borrows from
Treasury, earns or pays interest, and receives the subsidy cost payment from the credit program account.
There is at least one financing account associated with each program account. Separate financing accounts
are required for direct loan cash flows and for loan guarantee cash flows. Financing account schedules are
printed in the Budget Appendix together with the program account.
(k) Forecast assumptions are factors that affect the expected cash flows of the direct loan or loan guarantee.
They are factors which are estimated, but not actually observable, at the time of loan origination or
modification. Forecast assumptions include: default rates, timing of defaults, delinquency rates, late fees,
proceeds from the sale of collateral or acquired defaulted loans, income from (and costs of managing)
foreclosed collateral and acquired defaulted guaranteed loans, reschedulings, prepayments, loan asset sales
proceeds and costs, and disbursement rates. Additional information about properly describing the timing,
type, and magnitude of forecast assumptions can be found in the online Credit Subsidy Calculator and
accompanying documentation.
(l) Liquidating account means a budget account that records all cash flows to and from the Government
resulting from pre–1992 direct loan obligations or loan guarantee commitments (unless they have been
modified and transferred to a financing account). Liquidating account collections in any year are available
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only for obligations incurred during that year or to repay debt. In general, all liquidating account
transactions are classified as mandatory. Collections credited to a liquidating account include:
•
•
•
•
•

Interest;
Loan repayments and prepayments;
Payments from financing accounts when required for modifications;
Proceeds from the sales of loans; and
Fees.

These collections are available only for:
•
•
•
•
•
•
•

•

Interest payments and repayment of debt;
Disbursements of loans;
Default and other guarantee claim payments;
Interest supplement payments;
Cost of foreclosing, managing, and selling collateral that is capitalized or routinely deducted
from the proceeds of sales;
Payments to financing accounts when required for modifications;
Administrative expenses, but only if (1) amounts credited to the liquidating accounts would
have been available for administrative expenses under a provision of law in effect prior to
October 1, 1991, and (2) no direct loan obligations or loan guarantee commitments have been
made, or any modification of a direct loan or loan guarantee has been made, since September
30, 1991; and
Other payments that are necessary for the liquidation of pre–1992 direct loan obligations and
loan guarantee commitments.

Amounts credited to liquidating accounts in any year are only available for obligations that are incurred in
that year (the outlay may occur in a subsequent year) and for repayment of debt. Any remaining unobligated
balances at the end of the fiscal year are unavailable for obligation in subsequent fiscal years and must be
transferred to the general fund at the end of the fiscal year unless an extension has been approved by OMB
(see section 51.14). The FCRA provides permanent indefinite authority to cover obligations and
commitments in the event that funds in liquidating accounts are otherwise insufficient. If the liquidating
account's obligations will exceed its collections during the year, the agency must request an apportionment
and warrant of permanent indefinite authority estimated to be needed for the fiscal year, before the
beginning of the current fiscal year.
The liquidating account status of direct and/or guaranteed loans schedule reflects disbursements and
repayments of pre–1992 loans. Therefore, in the liquidating account status of direct and/or guaranteed
loans:
•
•
•

There will be no post–1991 direct loan obligations or loan guarantee commitments;
Direct and guaranteed loan disbursements will be shown only for pre–1992 direct loans or loan
guarantees; and
Repayments and prepayments will reflect only pre–1992 direct loan obligations and loan
guarantee commitments.

(m) Loan asset sale means a sale of one or more loans to a non-Federal buyer, individually, pooled,
packaged, securitized, or as a joint venture, at a single point in time, subject to parties fulfilling the terms
and conditions of the Government's offer. Loan assets consist of direct loans and loan receivables resulting
from defaulted guaranteed loans.

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(n) Loan guarantee means any guarantee, insurance, or other pledge with respect to the payment of all or
a part of the principal or interest on any debt obligation of a non-Federal borrower to a non-Federal lender,
except for the insurance of deposits, shares, or other withdrawable accounts in financial institutions. Loan
guarantees do not include 100 percent guaranteed loans that are financed by the FFB pursuant to agency
loan guarantee authority; these are treated as direct loans rather than loan guarantees.
(o) Loan guarantee commitment means a binding agreement by a Federal agency to make a loan guarantee
when specified conditions are fulfilled by the borrower, the lender, or any other party to the guarantee
agreement.
(p) Loan guarantee subsidy cost means the estimated long-term cost to the Government of a loan guarantee,
calculated on a net present value basis, excluding administrative costs. Specifically, the cost of a loan
guarantee is the net present value, at the time when the guaranteed loan is disbursed by the lender, of the
following estimated cash flows:
•
•

Payments by the Government to cover defaults and delinquencies, interest subsidies, and other
requirements; and
Payments to the Government, including origination and other fees, penalties, and recoveries.

These estimated cash flows include the effects of expected Government actions and the exercise by the
guaranteed lender or the borrower of an option included in the loan guarantee contract.
Obligations for the subsidy cost are recorded against budget authority in the program account, and loan
guarantee commitment authority is recorded in the guaranteed loan financing account, when the loan
guarantee commitment is made. The subsidy for each disbursement is paid to the guaranteed loan financing
account when the loan is disbursed by the private lender. (See section 185.5 and the online Credit Subsidy
Calculator and accompanying documentation for information about estimating the subsidy.)
(q) Loan terms are those terms made explicit in the contract between the Government and the borrower or
in the federally-guaranteed contract between a private lender and the borrower. These assumptions are
forecast in the formulation subsidy cost estimate but are known at the time of loan origination. They may
include: the interest rate charged on loans, the extent of a guarantee, fees, repayment terms, collateral held,
grace periods, options, and other terms and conditions.
(r) Methodological assumptions are the technical practices used to develop subsidy cost estimates and loan
modification cost estimates. These assumptions include methods and models or cash flow estimation,
discounting methodology, and mathematical equations used in subsidy cost estimation. Agencies are
required to use the same version of the online Credit Subsidy Calculator within risk categories and cohorts.
(s) Modification means a Government action that (1) differs from actions assumed in the baseline estimate
of cash flows and (2) changes the estimated cost of an outstanding direct loan (or direct loan obligation) or
an outstanding loan guarantee (or loan guarantee commitment). The modification may be for a single loan
or loan guarantee as well as a group; it may be any size; and it may affect pre–1992 direct loans and loan
guarantees or post–1991 direct loans or loan guarantees. New legislation that alters the baseline cash flow
estimate for a loan or group of loans always results in a modification.
A Government action may change the cost directly by altering the terms of existing contracts, selling loan
assets (with or without recourse) or converting guaranteed loans to direct loans by purchasing them from a
private lender. It also may change the cost indirectly by legislatively changing the way in which a portfolio
of direct loans or guaranteed loans is administered. Examples of changes in the terms of existing loan
contracts are forgiveness, forbearance, interest rate reductions, extensions of maturity, and prepayments
without penalty. Examples of changes in loan administration are new methods of debt collection, such as
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using tax refunds to repay loans and restrictions on debt collections. If the baseline cost estimate does not
assume an action, and the cost would be increased or decreased as a result of that action, the action is a
modification.
Modifications do not include a Government action that is assumed in the baseline cost estimate, as long as
the assumption is documented and has been approved by OMB. For example, modifications would not
include routine administrative work-outs (see section 185.3(ac)) of troubled loans or loans in imminent
default. They also would not include a borrower's or the Government's exercise of an option that is
permitted within the terms of an existing contract, such as a borrower prepaying the loan. The baseline
subsidy estimate must include all anticipated actions by the Government, lenders, and borrowers that are
permissible under current law and that affect the cash flow. Subsequently, if the cost estimate of an action
by the borrower, lender, or the Government differs from what is anticipated in the documented baseline
subsidy estimate, then the difference in cost is included in a reestimate. Assumptions underlying the
subsidy estimates must be documented to assist in determining whether an action is a modification or a
reestimate.
Modifications do not include additional disbursements to borrowers that increase the amount of an
outstanding direct loan or an outstanding loan guarantee. These are treated as new direct loans or loan
guarantees in the amount of the additional disbursement. Disbursements less than the maximum direct loan
obligation or loan guarantee commitment amount are not modifications unless otherwise explicitly
documented or would directly impact the viability of the loan amounts already outstanding. See
Appendix F for the treatment of recoveries of unpaid obligations. When executing deobligations of subsidy
budget authority in such cases, contact your OMB representative to verify that you are using the correct
original subsidy rate for these calculations.
There are situations where it is not clear whether a Government action constitutes a modification or an
action captured by a reestimate. These situations should be judged on a case-by-case basis by OMB in
consultation with the agency. They could include actions by the Government that are not addressed in
existing contracts, management changes that are within an agency's existing specific authority for the loan
program, and broad changes in agency policy (e.g., a new loan sale policy). In general, if the possibility of
the action was explicitly included in the cash flows for the baseline subsidy estimate, and this can be
documented, it would most likely be a reestimate. If not, it would most likely be a modification. When it
is unclear whether a Government action is a modification or a work-out, please contact your OMB
representative in a timely manner.
Modifications produce a one-time change in the subsidy cost of outstanding direct loans (or direct loan
obligations) and loan guarantees (or loan guarantee commitments). The effect of the Government action
on the subsidy cost of new direct loan obligations and loan guarantee commitments made after the date of
the modification, if there is any effect, is not a modification. Instead, the effects are incorporated in the
initial cost estimates for subsequent direct loan obligations and loan guarantee commitments.
(t) Modification cost means the difference between the estimate of the net present value of the remaining
cash flows assumed for the direct loan or loan guarantee contract before and after the modification. The
estimate of the remaining cash flows before the modification must be the same as assumed in the baseline
for the most recent President's Budget. The estimate of the remaining cash flows after the modification
must be the pre-modification cash flows adjusted solely to reflect the effects of the modification.
An outstanding direct loan (or direct loan obligation) or loan guarantee (or loan guarantee commitment)
cannot be modified in a manner that increases its cost, unless budget authority for the additional cost has
been provided in advance in an appropriations act. Should a modification result in a savings, the amount
of the savings are recorded as negative subsidy receipts, and paid to the appropriate negative subsidy receipt
account. (See section 185.3(w))
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Budget authority, an obligation, and an outlay will be recorded in the year in which the legislation is enacted
or the administrative discretion is exercised, or in the case of appropriations acts enacted before the fiscal
year to which they apply, the year for which appropriations are provided. See section 185.7 for guidance
on calculating modification costs.
(u) Modification adjustment transfer means an adjusting entry to correct for differences between current
discount rates and cohort discount rates. When a post–1991 direct loan or loan guarantee is modified, a
modification adjustment transfer must be made between the financing account and the general fund. The
modification adjustment transfer adjusts for the disconnect between the discount rate used to calculate the
cost of the modification and the interest rate at which the cohort pays or earns interest. These calculations
and the budgetary treatment are explained in section 185.7.
(v) Negative subsidies mean subsidy costs that are less than zero. They occur if the present value of cash
inflows to the Government exceeds the present value of cash outflows. In such cases, appropriations bills
must still provide specific authority before direct loans or loan guarantees can be made, generally in the
form of a loan limitation.
When a direct loan obligation or loan guarantee commitment is made that has a negative subsidy, an amount
equal to the negative subsidy will be obligated in the financing account. When the loan is disbursed, the
financing account will pay the negative subsidy to the negative subsidy receipt account. The collections
are recorded as offsetting receipts, and they offset the agency's budget authority and outlays. The
accounting for negative subsidies is discussed in section 185.3(w) below.
(w) Negative subsidy receipt accounts mean budget accounts for the receipt of amounts paid from the
financing account when there is a negative subsidy for the original estimate or where a modification results
in a savings (see sections 185.3(v) and 185.3(t)). The receipt account is a general fund receipt account and
amounts are not earmarked for the credit program. They are available for appropriation only in the sense
that all general fund receipts are available for appropriation. Separate downward reestimate receipt
accounts are used to record amounts paid from the financing account for downward reestimates (see section
185.3(z)).
At the discretion of the OMB representative with primary responsibility for the program, a special fund
receipt account may instead be established for the purpose of earmarking the receipts for appropriation to
the program (in which case a special fund expenditure account also will be established and merged with the
program account). If the program is a discretionary program, these receipts are available for obligation
only to the extent provided in annual appropriations acts. For mandatory programs, the receipts usually are
available for administrative expenses only to the extent provided in annual appropriations acts.
Obligations may not be incurred against the negative subsidy receipts until they have been credited to the
receipt account and appropriated. Because negative subsidy receipts are not credited to the receipt account
until the underlying direct loan or guaranteed loan is disbursed, they might not become available in time to
fund expenditures in a timely manner. Such situations might require an appropriation from the general fund
to permit obligations to be made until receipts are available for obligation.
(x) Net proceeds, when used in the context of loan asset sales, mean the amounts paid by the purchasers
less all seller transaction costs (such as underwriting, rating agency, legal, financial advisory, and due
diligence fees) that are paid out of the gross sales proceeds rather than paid as direct obligations by the
agency. The net proceeds from the sale of an equity partnership are the same as defined above plus an
estimate of the net present value of future cash inflows to the Government from the sale.

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(y) Program account means a budget account that receives and obligates appropriations to cover the
subsidy cost of a direct loan or loan guarantee and disburses the subsidy cost to the financing account.
Program accounts usually receive a separate appropriation for administrative expenses.
(z) Reestimates mean revisions of the subsidy cost estimate of a cohort (or risk category) based on
information about the actual performance and/or estimated changes in future cash flows of the cohort.
Reestimates must be made immediately after the end of each fiscal year, as long as any loans in the cohort
are outstanding, unless a different plan is approved by OMB (see section 185.6). An upward reestimate
indicates that insufficient funds had been paid to the financing account, so the increase (plus interest on
reestimates) is paid from the program account to the financing account to make it whole. Permanent
indefinite budget authority is available for this purpose pursuant to section 504(f) of the FCRA. A
downward reestimate indicates that too much subsidy had been paid to the financing account. The excess
(plus interest) is disbursed to a downward reestimate receipt account. See section 185.6 for guidance on
calculating reestimates.
(aa) Risk categories mean subdivisions of a cohort of direct loans or loan guarantees into groups that are
relatively homogeneous in cost, given the facts known at the time of obligation or commitment. They are
developed by agencies in consultation with the OMB representative with primary budget responsibility for
the credit account. The number will depend on the size of the difference in subsidy cost between categories
and the ability to predict it statistically based on facts known at origination.
Risk categories will group all direct loans or loan guarantees within a cohort that share characteristics
predictive of defaults and other costs. They may be defined by characteristics or combinations of
characteristics of the loan, the project financed, and/or the borrower. Examples of characteristics or
indicators that may predict cost include:
•
•
•
•
•
•

The loan-to-value ratio;
The relationship between the loan interest rate and relevant market rates;
Type of school attended for education loans;
Country risk categories for international loans;
Various asset or income ratios; and
Major contract terms.

Statistical evidence must be presented, based on historical analysis of program data or comparable credit
data, concerning the likely costs of defaults, other deviations from contract, or other costs that are expected
to be associated with the loans in that category. Some risk categories will be executed on a portfolio average
basis, whereas other risk categories will be executed on a loan-by-loan basis. When risk categories are
executed on a portfolio average basis, agencies should work with their OMB representative to establish
thresholds for which OMB notification or review is required when individual loans are statistically
heterogeneous from the rest of the portfolio and may not have been contemplated in the original subsidy
estimate for the President's Budget.
(ab) Subsidy estimates mean estimates of budget authority and outlays for direct loan and loan guarantee
subsidy costs for a cohort or risk category of direct loans or loan guarantees. Like budget estimates for
non-credit programs, the budget includes both Presidential policy subsidy estimates and baseline subsidy
estimates. Baseline subsidy estimates project the current year (CY) levels of subsidy costs into the outyears
based on laws already enacted. Presidential policy subsidy estimates reflect the effect on subsidy costs of
policies included in the budget, including any proposed legislation that would affect subsidy costs. See
section 185.5 for guidance on calculating subsidy estimates.
(ac) Work-outs mean plans that offer options short of default or foreclosure for resolving troubled loans or
loans in imminent default, such as deferring or forgiving principal or interest, reducing the borrower's
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interest rate, extending the loan maturity, or postponing collection action. Work-outs are expected to
minimize the cost to the Government of resolving troubled loans or loans in imminent default. They should
only be utilized if it is likely that the borrower will be able to repay under the terms of the work-out and if
the cost of the work-out is less than the cost of default or foreclosure. For post–1991 direct loans and loan
guarantees, the expected effects of work-outs on cash flow are included in the original estimate of the
subsidy cost. If the effects of the work-out on the cash flow are the same as originally estimated, the subsidy
cost does not change. However, if the effects of the work-out result in cash flows that are higher or lower
than originally estimated, the difference in cost is included in reestimates, and is not considered a
modification.
185.4

Are there special requirements for reporting Antideficiency Act violations?

Yes. The special requirements for credit programs are provided in section 145.3.
185.5

How do I calculate the subsidy estimate?

(a)

General

You must provide subsidy estimates for both Presidential policy and the baseline for all budget accounts
that have post–1991 direct loan obligations or loan guarantee commitments or that have modifications of
pre–1992 direct loan or loan guarantee contracts. You must make subsidy estimates for each risk category.
Under section 503(a) of the FCRA, OMB has the final responsibility for determining subsidy estimates, in
consultation with the agencies.
Use the online Credit Subsidy Calculator (the Calculator) to discount all agency-generated estimates of
cash flows to and from the Government. The Calculator and documentation provide explanation and
examples of the discounting method and how the subsidy rate is calculated. All agencies must use the
Calculator and associated discount rates to ensure government-wide comparability and uniformity of
discounting. It can be obtained from the OMB representative with primary budget responsibility for the
credit account.
Direct loan and loan guarantee subsidy costs are defined in sections 185.3(g) and 185.3(p). The subsidy
cost is the estimated long-term cost to the Government of direct loans or loan guarantees calculated on a
net present value basis, excluding administrative costs. For budget formulation (and execution), subsidy
estimates are to be based on the economic and technical assumptions underlying the President's Budget that
is submitted for the fiscal year in which the funds will be obligated. For CY, this means using the economic
and technical assumptions underlying the BY subsidy estimates contained in the President's Budget for the
previous year (adjusted for changes in terms of the contract or legislation enacted since the budget was
transmitted; see section 185.24). For BY through BY+9, this means using the economic and technical
assumptions in the President's Budget that will be submitted for BY.
For loans made, guaranteed, or modified in FY 2001 and thereafter, the cash flow that is estimated for each
year (or other time period) is discounted using the interest rate on a marketable zero-coupon Treasury
security with the same maturity from the date of disbursement as that cash flow. For example, a cash flow
expected to occur one year after the date of disbursement will be discounted at the one-year zero-coupon
Treasury rate. The discount rate assumptions for the budget will be provided by OMB in a file for use with
the Calculator. For estimates of credit subsidy cost in BY+1 through BY+9, please contact the OMB
representative with primary responsibility for the account regarding the appropriate discount rates for these
estimates.
For consistency between the projected cash flows and economic assumption discount rates in cost estimates
for direct loan programs where the borrower interest rate is tied to Treasury rates at the time the loan is
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made, agencies must use the appropriate economic assumption interest rates derived from the Calculator
discount rates underlying the President's Budget for the fiscal year of obligation, incorporating any relevant
contractual terms associated with the borrower's interest rate. A tool for deriving interest rate assumptions
is available through the OMB representative with primary responsibility for the account.
For purposes of calculating loan guarantee subsidy estimates, the loan guarantee commitment is the full
principal amount of the loan that is guaranteed, not just the portion guaranteed by the Government.
For revolving loan guarantee credit facilities, i.e., where a borrower may draw and repay a private lender
multiple times under the same contract, agencies may record loan guarantee commitments reflecting the
maximum face value that may be outstanding per the contract. Agency credit subsidy cost models for these
programs must reflect all other cash flows associated with the anticipated commitments over the life of the
cohort. For revolving loan guarantee credit facilities, or other non-standard terms, please contact your
primary OMB representative for further guidance.
(b)

Presidential policy subsidy estimates

Make separate subsidy estimates for all programs (discretionary and mandatory) for CY and BY. The steps
for calculating the Presidential policy estimates of subsidy budget authority and outlays (including negative
subsidies) for a cohort (or risk category) of direct loans and loan guarantees are as follows:

(c)

•

Step 1. Estimate the cash flows to and from the Government for the cohort of direct loans or
loan guarantees obligated or committed in that year, for that year and each subsequent year for
the life of the direct or guaranteed loan. If you have not finalized the requested amount of
obligations or commitments, you may use any amount to calculate the subsidy estimate as long
as the cash flows you have developed are based on that same amount. Discount these cash
flows to the point of loan disbursement using the Calculator. The difference between the
present value of the Government cash outflows and inflows is the total subsidy (i.e., the subsidy
cost) for the obligations or commitments made in that year. For calculations of subsidy cost in
BY+1 through BY+9, agencies with separate credit subsidy cost estimates for each cohort
should contact their OMB representative for the appropriate discount rates.

•

Step 2. (Performed automatically by the Calculator.) Calculate the subsidy rate for the cohort
by dividing the subsidy cost by the direct loan obligations or loan guarantee commitments made
in that year.

•

Step 3. (Performed automatically by the MAX A-11 DE) When the requested amount of direct
loan obligations or loan guarantee commitments has been finalized, multiply the subsidy rate
by the direct loan obligations or loan guarantee commitments to calculate budget authority (or
offsetting receipts, in the case of negative subsidies) for the subsidy cost.

•

Step 4. Subsidy outlays for each fiscal year are equal to the subsidy cost for all loans disbursed
in that year, whether the loans or guarantees were obligated or committed in that year or in
prior years.

Baseline subsidy estimates

The steps for calculating the baseline estimates of subsidy budget authority and outlays (including negative
subsidies) for a cohort (or risk category) of direct loans and loan guarantees are as follows:
•

Step 1. For discretionary programs, inflate the subsidy budget authority enacted for CY (the
base year) to calculate the subsidy budget authority for BY through BY+9. The inflator is the

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annual adjustment factor for non-pay costs (the gross domestic product chain-type price index)
provided in the economic assumptions for the President's Budget that will be submitted for BY.
•

Step 2. For mandatory programs, first calculate the subsidy rate as described above under
"Presidential policy estimates," excluding the effects of any legislative proposals. For cohorts
BY+1 through BY+9, cash flows should be discounted using the appropriate outyear discount
rates for each cohort. For each cohort year, multiply the subsidy rate by the baseline estimate
of demand for loans to calculate the subsidy BA for that cohort.

•

Step 3. For any programs with negative subsidies, first calculate the subsidy rate as described
above under "Presidential policy estimates," excluding the effects of any legislative proposals.
Then multiply the subsidy rate by the baseline estimate of demand for loans, constrained by
the estimated limitation, to calculate the amount of offsetting receipts. The limitation should
be estimated by inflating the CY enacted limitation using the annual adjustment factor for nonpay costs (the gross domestic product chain-type price index) provided in the economic
assumptions for the President's Budget that will be submitted for BY.

•

Step 4. Subsidy outlays for each fiscal year are equal to the subsidy cost for all loans disbursed
in that year, whether the loans or guarantees were obligated or committed in that year or in
prior years. For CY only, the total also includes outlays for reestimates and interest on
reestimates. First calculate outlays expected from disbursements of loans obligated or
committed in prior fiscal years; for example, the subsidy cost of a direct loan obligated in CY
that disburses equally over 2 years will outlay 50 percent in the first year (CY) and 50 percent
in the second year (BY). Then add outlays from disbursements of loans obligated or committed
in that year. For CY only, you should also add outlays for reestimates and (although it is not
part of the subsidy as such) add outlays for interest on reestimates.

185.6

How do I calculate reestimates?

(a)

General

Subsidy reestimates are made on direct loans and loan guarantees that have been disbursed. They are
recorded in the current year column of the budget. (For example, the subsidy for direct or guaranteed loans
disbursed during 2013 would be reestimated during 2014 and would be recorded in the 2014 column of the
FY 2015 Budget.) A closing reestimate should be made once all the loans in the cohort have been repaid
or written off. Please see section 185.6(g) for more information about closing reestimates.
Two different types of reestimates are made:
•
•

Interest rate reestimates, for differences between discount rate assumptions at the time of
formulation (the same assumption is used at the time of obligation or commitment) and the
actual interest rate(s) for the year(s) of disbursement; and
Technical reestimates, for changes in technical assumptions.

Interest rate reestimates of the subsidy cost of a cohort of direct loans or loan guarantees must be made
when a cohort has substantially disbursed (i.e., the first fiscal year when the direct loans or guaranteed loans
are at least 90 percent disbursed). The computation should be made after the close of the fiscal year in
which this criterion is met, unless a later time within the same fiscal year is approved by the OMB
representative with primary budget responsibility for the credit account. You may calculate interest rate
reestimates more frequently than under this requirement, including a final interest rate reestimate when the
cohort has fully disbursed. You may also perform an interest rate reestimate if a cohort is not yet 90 percent
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disbursed and no further disbursements are possible. If you decide to do so, consult with the OMB
representative with primary responsibility for the account.
An interest rate reestimate will be made to adjust the subsidy estimate for the difference between the
discount rates estimated at the time of formulation (the same assumptions are used at the time of obligation
or commitment) and the actual interest rate(s) prevailing during the year(s) of disbursement. To calculate
the size of this effect, all other assumptions (disbursement rates, default rates, etc.) must be identical to
those used to calculate the original subsidy estimate. For those programs with variable interest rate
supplements to the lender or with variable interest rates charged to the borrower, the original cash flow
projections are adjusted to incorporate the actual interest rate(s) prevailing during the year(s) of
disbursement and are subsequently adjusted after the end of each year so long as the loans are outstanding.
Agencies are not required to update borrower interest rate (BIR) when an interest rate reestimate is
calculated, as changing the BIR could affect other variables in econometric models. Please contact the
OMB representative with primary responsibility for the account for further guidance. Those programs that
benchmark to Treasury rates for borrower's interest rates or interest subsidies to lenders will also update
cash flow assumptions for the actual Treasury interest rates.
Technical reestimates of the subsidy cost of a cohort of direct loans or loan guarantees must be made after
the close of each fiscal year as long as the loans are outstanding, unless a different plan is approved by the
OMB representative with primary budget responsibility for the credit account. The different plan might be
with regard to the time when reestimates are made within the year or the frequency of reestimates. If the
plan allows reestimates to be made less frequently than every year, it should require reestimates to be made
for any year when any one of the following five conditions is met:
(1) When required based on periodic schedules established in coordination with OMB, consistent with the
unique attributes of each program (e.g., initially every two years after the cohort has been substantially
disbursed, then every five years);
(2) When a major change in actual versus projected activity is detected (e.g., a loan that is large relative to
the size of the portfolio goes into default or prepays substantially earlier than expected);
(3) When a material difference is detected through monitoring triggers developed in coordination with
OMB. The triggers would focus on major data elements (e.g., total projected versus total actual cohort
collections) rather than in-depth individual cohort analysis. Agencies should focus on a few major loan
elements recognizing there are different key elements applicable to each program and different
reporting problems;
(4) When a cohort reaches 90 percent disbursement. The final cohort interest rate is established from the
first technical reestimate following the interest rate reestimate (see 185.36 below); and
(5) When a cohort is being closed out.
Technical reestimates are made for all changes in assumptions other than interest rates. This type of
reestimate compares the subsidy estimate that already includes any reestimate for actual interest rates with
a reestimated subsidy using updated technical information (for defaults, fees, recoveries, etc.) as well as
actual interest rates.
The purpose of technical reestimates is to adjust the subsidy estimate for differences between the original
projection of cash flows (as estimated at obligation) and the amount and timing of cash flows that are
expected based on actual experience, new forecasts about future economic conditions, and other events and
improvements in the methods used to estimate future cash flows. Because actual cash flows are experienced
every year and the ability to forecast future years also changes, this reestimate must be done after the end
of every fiscal year as long as any loans are outstanding (except as provided above).
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Reestimates must be made separately for each cohort. If a cohort is divided into risk categories, each risk
category within a cohort must be reestimated separately. The reestimate will then be compared with the
previous estimate. For this purpose, all details of the previous subsidy estimates by risk category should
be retained in program records.
The requirements for recording reestimates in the budget and the financial statements are not identical.
For both interest rate and technical reestimates, you should record reestimates in the budget whenever they
have been made for the financial statements even if they are not otherwise required for the budget under
the criteria of this chapter (e.g., if interest rate reestimates are made before the cohort is substantially
disbursed, or if technical reestimates are made more often than under a plan OMB has approved). You
should also be sure to record reestimates in the budget whenever they are required for the budget under the
criteria of this section, even if they are not required for the financial statements (e.g., if reestimates are not
material for the financial statements). Whenever reestimates are made less frequently than every year, the
reestimate should cover cumulatively the entire period since the last reestimate. Once approved, execute
the reestimates by May 15th. See 185.17 and 185.18 below for further details.
(b)

Calculating interest rate reestimates

Use the following procedures to calculate interest rate reestimates, unless an alternative method has been
approved by OMB. For further details, see the instructions accompanying the online Credit Subsidy
Calculator (the Calculator), available from the OMB representative with primary budget responsibility for
the credit account.
•

Step 1. Start with the original cash flows used to estimate the subsidy at obligation (on a risk
category basis), updated only for actual interest rate(s) as outlined above.

•

Step 2. Reestimate the subsidy rate using the Calculator. The Calculator will use the actual
average annual interest rates for the year in which the loans were disbursed. For programs that
disburse over more than one year, the Calculator will determine a disbursement-weighted
average discount rate (for cohorts before 2001) or single effective rate (for cohorts 2001 and
after) based on actual average annual interest rates for each year in which loans have disbursed
using the original disbursement assumptions. The Calculator will calculate a revised subsidy
rate for the entire cohort. This is the interest rate reestimated subsidy rate.

•

Step 3. Calculate the percentage point difference between this revised subsidy rate and the
subsidy rate estimated at the time of obligation. For example, if the subsidy rate estimated at
the time of obligation is 7 percent and the revised subsidy rate is 9 percent, then this difference
is 2 percentage points. The Calculator can automatically perform this calculation when
performing technical reestimates, please see accompanying documentation for the Calculator
for more information.

•

Step 4. Multiply the dollar value of actual loan disbursements to date by the percentage point
difference in the subsidy rates. For example, using the case in step 3, if $100 million in loans
have been disbursed, then this amount would be $2 million ($100 million multiplied by 2
percentage points). The product is the cumulative interest rate reestimate.

•

Step 5. To derive the additional interest rate subsidy reestimate for the current year, deduct
previous interest rate reestimates, if any (see 185.6 (d) below).

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(c)

Calculating technical reestimates

There are two methods for calculating technical reestimates: the traditional approach and the balances
approach. The Calculator uses the balances approach to produce the official technical reestimate used in
the President's Budget. Under the balances approach, reestimates are performed by comparing the net
present value of projected future cash flows to the balance in the financing account. Balance approach
reestimates can be calculated using reported balances, as entered by the user, or calculated balances, as
computed by the Calculator based on the sum of historical cash flows entered by the user. In most
circumstances, calculated balances should equal reported balances.
The traditional approach for computing technical reestimates requires historical and projected cash flows
to and from the Government. The technical reestimate using the traditional approach is computed by the
Credit Subsidy Calculator during technical reestimates as a check against the technical reestimate generated
using the balances approach, which is generally the amount that should be executed.
Agencies are required to use the Calculator for reestimate submissions for the President's Budget. The
Calculator is available from the OMB representative with primary budget responsibility for the credit
account to assist with these calculations. For further details, see the documentation accompanying the
Calculator.
(d)

Calculating interest on reestimates

Interest on reestimates is the amount of interest that would have been earned or paid by each cohort on the
subsidy reestimate, if the reestimated subsidy had been included as part of the original subsidy estimate. It
is paid on the amount of the reestimate by the program account (for upward reestimates) or the financing
account (for downward reestimates). The purpose is to put the financing account in the same position as if
the subsidy cost had been estimated in the first place using the information that is incorporated in the
reestimate. The interest rate to calculate the interest on reestimates is the same rate that is used to discount
cash flows for the cohort. Interest on reestimates is calculated automatically by the Calculator.
(e)

Financing account interest adjustments

The financing account interest adjustment corrects for the difference between the interest that should have
been earned or paid on the financing account debt and cash balances, and the actual net financing account
interest executed for the cohort. This allows agencies to correct for the period where interest was earned
or paid using budget assumption interest rates before the actual rates were available.
Financing account interest adjustments are included in the interest on reestimate for reporting purposes.
The Calculator can automatically calculate the financing account interest adjustment for cohorts with
historical data. This approach reduces the number of transactions required to adjust for changes in the
financing account interest calculation, a non-budgetary transaction. Please see the documentation
accompanying the Calculator.
(f)

Reestimate increases/decreases

In cases where agencies execute a risk category on a loan-by-loan basis, increases or decreases in subsidy
cost for different loans within the same cohort and risk category will be netted against each other; that is,
loans which require increased subsidies may first draw on the excess from any risk categories within the
cohort where the reestimate shows a subsidy decrease. No such netting may occur between cohorts or risk
categories. OMB may provide permission in writing to allow netting between risk categories within the
same cohort.

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If the reestimate indicates a net increase in the subsidy cost of the cohort as a whole since the last estimate
or reestimate, an obligation in the amount of the net increase (plus interest) must be recorded against
permanent indefinite budget authority available to the program account for this purpose. The obligation
must be recorded separately in the program and financing schedule as "reestimates of direct loan subsidy"
or as "reestimates of loan guarantee subsidy" (and as "interest on reestimates of direct loan subsidy" or as
"interest on reestimates of loan guarantee subsidy"), so that it can be distinguished from obligations for the
subsidy cost of new loans and loan guarantees. An equal amount of outlays from the program account to
the financing account will be recorded when the reestimate is made. The interest rate to calculate the
interest on upward reestimates is the same rate that is used to discount cash flows for the cohort.
When outlays for reestimates are recorded in the credit program account, an equal amount of offsetting
collections will be recorded in the appropriate risk categories in the financing account. In the case of direct
loans, the offsetting collections from the program account, together with repayments from borrowers, will
be used to pay interest and repay principal on borrowing from Treasury and for other expenses. In the case
of loan guarantees, the offsetting collections will be retained as unobligated balances, together with the
unobligated balances of the original subsidy payment, fees, and interest, until needed to pay default claims
and other expenses. Any unused balances of collections due to the reestimate will earn interest at the same
rate as is paid on other funds held by the financing account for the same cohort.
If the reestimate indicates a net decrease in the subsidy cost of the cohort as a whole since the last estimate
or reestimate, there is a downward reestimate. To keep the correct amount of balances in the financing
account, an obligation and a financing disbursement in the amount of the net decrease (plus interest on
reestimate) must be recorded in the financing account. In the case of direct loans, the obligation will
typically be financed with authority to borrow from the Treasury. In the case of loan guarantees, the
obligation will typically be financed with unobligated balances. The obligation will be recorded in the
program and financing schedule as "payment of downward reestimates" (and as "interest on downward
reestimates"). The interest rate to calculate the interest on downward reestimates is the same rate that is
used to discount cash flows for the cohort.
As a general rule, the financing disbursement for a downward reestimate (plus interest on reestimate) will
be made from the financing account to a general fund downward reestimate receipt account established for
each credit program. The receipts will be recorded as offsetting receipts, which will offset the total budget
authority and outlays of the agency and the budget subfunction of the program. However, at the discretion
of the OMB representative with primary responsibility for the program, a special fund receipt account may
instead be established.
If a special fund receipt account is used for the credit program and already exists, the downward reestimates
and interest on reestimates will be recorded in a subaccount rather than a new special fund receipt account.
Schedule N is required for these special funds (see section 86.4). When a special fund receipt account is
used, the receipts from downward reestimates and interest on reestimates, like those from negative
subsidies, are only available for obligation to the extent provided in advance in appropriations acts (except
for mandatory programs, where they are immediately available for obligation). The normal provisions still
apply: discretionary appropriations are required for discretionary subsidy costs, modifications, and
administrative costs; mandatory appropriations are available for upward reestimates and mandatory
programs.
(g)

Closing reestimates

Agencies will make a closing technical reestimate once all of the loans in a cohort have been either repaid
or written off and closed-out following guidance in OMB Circular No. A–129 Section V.E. Closing
reestimates may not be performed if further cash flows to and from the government are possible, for
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example if an agency writes off a loan as currently not collectable but future collections are possible (even
if they are unlikely).
In order to close a cohort, agencies must follow the same procedures outlined in this section for a typical
technical reestimate, but should use the “reported balances” purpose, ensuring that reported cash and debt
balances are based on actual accounting data. The Credit Subsidy Caluclator documentation provides
detailed instructions on how to performing a closing reestimate. Agencies must notify OMB when closing
reestimates are performed. Closing entries will be made in the accounting records.
185.7

How do I calculate and record modifications?

When a direct loan or loan guarantee is modified, the subsidy cost of the modification must be calculated.
The subsidy cost calculation will indicate whether the Government action changes the subsidy cost. If there
is no change in cost, there will be no budgetary effect, and nothing needs to be recorded in the Budget. If
the modification will increase or decrease the cost, the budgetary effect must be recorded as described under
modification cost increases/decreases below. Additional transfers to or from the financing account will be
required, with the type of transfer depending on whether the modification affects pre–1992 or post–1991
direct loans and loan guarantees. These additional transfers are described in a separate subsection below.
The subsidy cost of the modification is the difference between the estimate of the net present value of the
remaining cash flows for the direct loan or loan guarantee before and after the modification. The estimate
of remaining cash flows before modification must be the same as assumed in the baseline for the most
recent President's Budget. The estimate of remaining cash flows after modification must be the premodification cash flows adjusted solely to reflect the effects of the modification.
(a)

Estimating the modification subsidy cost

The modification subsidy cost is calculated using the steps below (where cash flows to the Government
have positive signs and cash flows from the Government have negative signs). Note: If you are using cash
flows prepared for the online Credit Subsidy Calculator, you may need to adjust the signs on some cash
flows for the following modification calculation.). These steps must be followed for each cohort affected
by the modifying action.
•

Step 1. Calculate the net present value of remaining pre-modification cash flows. Use the
reestimated cash flows from the most recent President's Budget. If applicable, exclude prior
year cash flow data; calculations should be made using only the estimated flows for the current
and future years. Discount these cash flows using the discount rates assumed in formulating
the subsidy estimates in the President's Budget for the year in which the modification takes
place. For example, if the modification will occur in 2015, then the discount rates used to
discount the cash flows will be the interest rates used to formulate the 2015 President's Budget.

•

Step 2. Calculate the net present value of remaining post-modification cash flows. Use
the same cash flows used in step 1 above, modified only to reflect the effect of the modification.
Do not alter the cash flows to reflect any other changes that may have occurred between the
most recent President's Budget and the time of the modification. Use the same discount rates
as in step 1 above to discount these post-modification cash flows. If a loan asset is sold, in
most cases the post-modification cash flows will be the net proceeds expected from the sale
(see section 185.8) and no discounting is necessary. Contact your OMB representative with
questions on calculations for loan asset sales.

•

Step 3. Compute the cost of the modification. This is equal to step 1 minus step 2. The
results of this calculation will be positive, negative, or zero. A positive estimate indicates that

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SECTION 185—FEDERAL CREDIT

the Government will incur an additional subsidy cost because of the modification. A negative
estimate indicates that the Government is achieving savings.
(1) Cost increases. Modifications may be made only to the extent that budget authority for the additional
cost has been provided in advance and is available in the program account. At the time that a modification
is made, record an obligation in the amount of the estimated increase in subsidy cost against budget
authority in the program account. At the same time, record an outlay in the amount of the increase in the
subsidy cost from the program account to the appropriate direct loan or guaranteed loan financing account.
Simultaneously, record an equal amount of offsetting collections in the financing account.
In the case of direct loans, the offsetting collections in the financing account will be credited to the cohort
and risk category of the modified loan and will be used to pay interest and to repay debt owed to Treasury
and for other expenses. In the case of loan guarantees, the offsetting collections will be credited to the
cohort and risk category of the modified loan guarantee and will be retained as unobligated balances until
needed to pay default claims and other expenses. The additional balances due to the modification will earn
interest at the same rate as is paid on other funds held by the financing account for the same cohort.
(2) Cost decreases. At the time that a modification is made, record an obligation in the amount of the
estimated decrease in subsidy cost in the financing account. In the case of a direct loan modification, record
the obligation against authority to borrow from the Treasury. In the case of a loan guarantee, record the
obligation against unobligated balances for the cohort, or if unobligated balances are insufficient, against
authority to borrow. At the same time, record in the financing account an equal disbursement to the negative
subsidy receipt account established for each credit program.
See sections 185.10, 185.11, and 185.30 for additional information on recording these transactions for
budget formulation and execution.
(b)

Estimating the modification adjustment transfer

The above calculation is the cost of the modification. However, for post–1991 direct loans or loan
guarantees, an additional calculation must be accomplished to account for the difference between the
discount rate used to calculate the cost of the modification and the interest rate at which the cohort pays or
earns interest. If the only transfer made between the financing account and the general fund was for the
change in the subsidy cost, the resources of the financing account would be out of balance because of this
difference. This imbalance is corrected by a modification adjustment transfer between the financing
account and the general fund. The transfer is not an outlay or an offsetting collection because it does not
represent a cost to the Government of the loan or the guarantee. Instead, it is a facilitating adjustment to
balance the present value of the assets and liabilities held by the financing account.
To compute the modification adjustment transfer, one needs to follow the following steps:
•

Step 4. Calculate the net present value of remaining pre-modification cash flows using
cohort interest rates. Take the pre-modification cash flows from step 1 and compute the net
present value of these cash flows using the applicable cohort interest rate (as opposed to the
President's Budget formulation discount rates used in step 1).

•

Step 5. Calculate the net present value of remaining post-modification cash flows using
cohort interest rates. Take the post-modification cash flows from step 2 and compute the net
present value of these cash flows using the applicable cohort interest rate (as opposed to the
President's Budget formulation discount rates used in step 2).

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SECTION 185—FEDERAL CREDIT

•

Step 6. Compute the difference between step 4 and step 5. This is equal to step 4 minus
step 5.

•

Step 7. Compute the modification adjustment transfer (MAT). This is equal to step 6
minus step 3. If the MAT is negative, then the MAT should be transferred from the financing
account to the general fund. If the MAT is positive, then the MAT should be transferred from
the general fund to the financing account.

If the financing account makes a modification adjustment transfer to the general fund, this transfer is
recorded on lines 1022 (capital transfers from unobligated balances(-)), and/or line 1820 (capital transfer
from offsetting collections to general fund (-)). If there is not enough cash from these sources, the financing
fund would exercise borrowing authority to pay the MAT. This would be recorded on line 1424 (capital
transfer of borrowing authority to general fund (-)). Exhibits 185N through 185Z are a simplified
presentation highlighting the budget execution dynamics for interrelated credit accounts. Note that the
apportionment for a modification adjustment transfer to the general fund may utilize line 1842 (anticipated
capital transfer).
The transfer and the modification subsidy cost together produce the following transactions with Treasury.
All transactions noted below are recorded on the program and financing schedule.
•

If a loan guarantee is modified, the financing account's offsetting collection for the modification
cost increases the unobligated balance brought forward into the following fiscal year (line 1000
in the following fiscal year). The capital transfer to the general fund reduces the amount by
which the unobligated balance is increased. (The amount of the increase shown on line 1000
is net of the capital transfer.) Subsequent interest earnings on the addition to the balance are
lower than they would have been without the capital transfer.

•

If a direct loan is modified, the financing account's offsetting collection for the modification
cost is used to reduce debt owed to Treasury (line 1825, Spending authority from offsetting
collections applied to repay debt). The capital transfer reduces the amount by which the debt
is reduced. (The amount of the increase shown on line 1825 is net of the capital transfer.)
Subsequent interest paid to Treasury is higher than it would have been without the capital
transfer.

•

For modification adjustment transfers to the general fund, the general fund will collect the
modification adjustment transfer in a non-budgetary capital transfer receipt account. Treasury
receipt account 2814 should be used to collect the modification adjustment transfers from all
financing accounts. For more information about this account, see the Treasury Federal Account
Symbols
and
Titles
(FAST
Book),
available
at
https://www.fiscal.treasury.gov/fsreports/ref/fastBook/fastbook_home.htm.

If the financing account receives a modification adjustment transfer from the general fund, this is recorded
in the financing account as a permanent appropriation (line 1200, Appropriation). Cite the Federal Credit
Reform Act (FCRA), title V of Public Law 93-344, as amended, as the law providing budget authority for
the modification adjustment transfer. The transfer and the modification subsidy cost together produce the
following transactions with Treasury. All transactions noted below are recorded on the program and
financing schedule.
•

If a loan guarantee is modified, the financing account's offsetting collection for the modification
cost increases the unobligated balance brought forward into the following fiscal year (line
1000). The modification adjustment transfer also increases the unobligated balance (line 1000).

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SECTION 185—FEDERAL CREDIT

Subsequent interest on uninvested funds is higher than it would have been without the
modification adjustment transfer.
•

If a direct loan is modified, the offsetting collection for the modification cost is used to reduce
debt owed to Treasury (line 1825, Spending authority from offsetting collections applied to
repay debt). The modification adjustment transfer is also used to reduce debt owed to Treasury
(line 1236, Appropriations applied to repay debt). Subsequent interest paid to Treasury is lower
than it would have been without the modification adjustment transfer.

(c)
Additional financing account transfers for modifications of pre–1992 direct loans and loan
guarantees
When modifications are made to pre–1992 direct loans and loan guarantees, the immediately following
approach (#1) should be used, unless the OMB representative for the credit program approves using the
alternative approach (described in #2 below).
1) Transfer of asset or liability to financing account. Pre–1992 direct loans and loan guarantees are held
in liquidating accounts until they are modified. When they are modified, they are "purchased" from the
liquidating account by the financing account. The direct loan asset or loan guarantee liability will be
transferred from the liquidating account to the financing account, and a one-time adjusting payment will be
made between the two accounts. The adjusting payment will equal the estimated net present value of the
pre-modification cash flows. At the same time, the cost (or savings) of the modification will flow to or
from the financing account. When the transaction is complete, the newly modified loan or guarantee will
reside in the financing account. This process is accomplished by the following steps:
•

Step 1. Calculate the net present value of remaining pre-modification cash flows.
Calculations should be made using only the baseline estimated net cash flows in the liquidating
account from the most recent President's Budget for the current and future years. Discount
these cash flows using the discount rates assumed in formulating the subsidy estimates in the
President's Budget for the year in which the modification takes place. For example, if the
modification will occur in 2015, then the discount rates used to discount the cash flows will be
those used to formulate the 2015 President's Budget.

•

Step 2. Calculate the net present value of remaining post-modification cash flows. Use
the same cash flows as in step 1 above, modified only to reflect the effect of the modification.
Do not alter the cash flows to reflect any other changes that may have occurred between the
most recent President's Budget and the time of the modification. Use the same discount rates
as in step 1 above to discount these post-modification cash flows. If a loan asset is sold, in
most cases the post-modification cash flows will be the net proceeds expected from the sale
(see section 185.8) and no discounting is necessary. Contact your OMB representative with
questions on calculations for loan asset sales.

•

Step 3. Compute the adjusting payment. If the net present value computed in step 1 above
is positive (representing future collections to the Government), then the adjusting payment for
the purchase of the loan or guarantee will flow from the financing account to the liquidating
account to compensate the liquidating account for this loss of expected inflow. An obligation
and a disbursement will be recorded in the financing account in the amount of the adjusting
payment. The liquidating account will record offsetting collections equal to the adjusting
payment, which it will use to repay debt owed to Treasury or to transfer to the general fund as
a capital transfer.

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SECTION 185—FEDERAL CREDIT

•

•

If the net present value computed in step 1 above is negative (representing future claims
on the Government), then the adjusting payment will flow from the liquidating account
to the financing account to compensate the financing account for its new burden of
expected outflows. Unobligated balances and permanent indefinite appropriations to
the liquidating account will be used to make the payment. Outlays will be recorded in
the liquidating account in the amount of the payment when it is made. The financing
account will record an equal amount of offsetting collections.

Step 4. Compute the cost of modification. This is equal to step 1 minus step 2. The results
of this calculation will be positive, negative or zero. If the cost is positive, this amount should
be outlayed from the program account to the financing account. If the cost is negative (a
savings), then this amount should be paid from the financing account to the negative receipt
account. For information on recording these transactions, see section 185.7(a).

The adjusting payment computed in step 3 and the modification cost/savings computed in step 4 are moved
simultaneously on the same governing apportionment. Either an adjusting payment or a modification
savings (or both) may require the financing account to borrow funds from Treasury in order to accomplish
the outflowing payment. If this occurs, collections from the assets purchased by the financing account will
be used to pay interest and repay debt owed to Treasury.
2) Assets retained by liquidating account. Subject to the approval of the OMB representative for the credit
program, some loans or guarantees may remain in the liquidating account after modification. This method
might be used if a modification affects a large number of direct loans or loan guarantees and it would be
less complicated for the liquidating account to retain the assets or liabilities. In these cases, the modification
process is accomplished by the following steps:
•

Step 1. See step 1 in (c)(1) above.

•

Step 2. See step 2 in (c)(1) above.

•

Step 3. Compute the cost of modification. This is equal to step 1 minus step 2. The result
of this calculation will be positive, negative or zero. If the cost is positive, this amount should
be outlayed from the program account to the financing account. The financing account will
then obligate and disburse the same amount to the liquidating account to compensate it for the
reduced asset or increased liability. The liquidating account will record offsetting collections,
which it will use to pay current obligations or to repay debt. If the cost is negative (a savings),
the liquidating account will use permanent indefinite authority to make a payment to the
financing account equal to the modification savings. The financing account will consequently
record offsetting collections, which it will pay to the negative subsidy receipt account for the
credit program. Because both modification costs and savings result in equalizing flows among
the program, financing, liquidating, and negative subsidy receipt accounts (as applicable),
neither a modification cost nor savings directly causes a net change in the surplus or deficit.
However, interest, repayments, default claims, and other loan cash flows may change both in
that year and in future years.

See section 185.31 for specific guidance on reporting these transactions for budget execution.
(d)

Single cohort for modifications of pre–1992 direct loans or loan guarantees

All modifications of pre–1992 direct loans and loan guarantees for a given program will be accounted for
in a single direct loan cohort or a single loan guarantee cohort.

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SECTION 185—FEDERAL CREDIT

185.8

What must I know about the sale of loan assets?

(a)

General

Under the Debt Collection Improvement Act of 1996, credit agencies with over $100 million in loan assets
are expected to sell delinquent loan assets that meet the criteria described in (b). This applies to loan assets
held by both liquidating and financing accounts. The cash flows used to calculate the baseline subsidy rates
for existing cohorts should be adjusted to reflect this policy, as should the cash flows used to estimate the
subsidy rates for future cohorts. Modifications of this policy that increase the cost will have to be covered
by appropriations of subsidy budget authority. Differences between the estimated and actual sale proceeds
due to market conditions will be treated as reestimates.
Agencies are also encouraged to explore selling performing loan assets to the extent such sales would
benefit the Government. In such cases, the procedures, analysis, and methods for selling performing assets
are the same for selling delinquent loan assets.
(b)

Loan asset sale criteria

Loan assets that are more than one year delinquent should be sold, except for the following categories of
loans:
•
•
•
•
•

Loans to foreign countries or entities;
Loans in structured forbearance, when conversion to repayment status is expected within 12
months or after statutory requirements are met;
Loans that are written off as unenforceable due to death, disability, or bankruptcy;
Loans that have been submitted to Treasury for offset and are expected to be extinguished
within three years; and
Loans in adjudication or foreclosure.

Performing loan assets may be sold as well, either alone or in conjunction with delinquent loan assets, to
the extent that such sales provide benefits to either the program or the Government as a whole.
Agencies should consult the OMB representative with primary responsibility for the account to determine
which loan assets meet these criteria.
(c)

Justification for non-compliance

If an agency can demonstrate that the present value of cash flows associated with continued Government
ownership of the loan assets would exceed the expected sale proceeds, the agency may not be required to
sell the loan assets. Also, if there is a serious conflict between selling loan assets and Administration policy
for the program, and the agency can justify to the satisfaction of their OMB representative that the sale
policy cannot be reconciled with the program policy, the agency may not be required to sell the loan assets.
Agencies should consult with the OMB representative with primary responsibility for the program if they
believe either of these tests would be met.
(d)

Cost of loan asset sales

If the cash flows for existing loans do not incorporate an explicit assumption about the sale of loan assets,
the sale is a modification, whether the loan assets are held by financing accounts or liquidating accounts.
Otherwise, the sale is part of the subsidy estimates for Presidential policy and the baseline, and differences
between the estimated and actual sale proceeds are a reestimate.
OMB Circular No. A–11 (2020)

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SECTION 185—FEDERAL CREDIT

If the sale is a modification, the cost would equal the difference between the net sale proceeds and the
estimated value to the Government, on a present value basis, of continuing to own the loan asset (the "hold
value"). The method for calculating the hold value is the same as for calculating the net present value of
cash flows before modification, as outlined in section 185.7(a).
The modification cost of multiple sales with closing dates in the same fiscal year is the sum of the cost or
saving calculated for each sale of loans within the same cohort or risk category. The closing date of a sale
is the date on which the seller and the buyer(s) close the transaction and title of the assets legally transfers
to the buyer(s). Therefore, for loans within the same cohort or risk category, a modification cost for one
sale can be offset by a modification saving for a different sale within the same fiscal year. For sales that
include loans from more than one cohort or risk category, a single modification cost or savings is first
calculated for all of the loans sold, and the cost or savings is subdivided among each of the cohorts or risk
categories.
Loan assets that are sold with recourse are treated as a combination of a sale without recourse and a new
loan guarantee. The cost of the provision for recourse is estimated separately from the cost of the loan asset
sale, and the subsidy for its cost, as well as the cost of the implicit loan sale without recourse, must be
appropriated in advance of the sale. Sales with recourse are not permitted except where they are specifically
authorized by statute.
If the Government takes an equity stake (or participation) in the cash flow of the sold assets, such as a joint
venture or equity-held sale, the net sale proceeds equal the actual cash proceeds plus an estimate of the
present value of the proceeds from the Government's equity position, net of any transaction costs.
You may pay certain direct costs of loan asset sales from the gross proceeds of those sales. In general, the
guidelines for whether an expense should be paid from the administrative expense appropriation or from
asset sale proceeds are similar to those for determining whether an expense should be paid from the
administrative expense appropriation to the program account or from the financing account (see section
185.3(a)). Generally, costs that may be paid from proceeds include:
•
•
•
•
•

Underwriting;
Rating agency;
Due diligence;
Legal; and
Transaction financial advisory fees.

These costs are part of the cash flows used to calculate net sale proceeds to determine the modification cost
of the sale (if the sale constitutes a modification) or to reestimate the subsidy cost on a cohort in which loan
assets have been sold (if the sale is not a modification).
The costs of Government personnel, travel, computer systems, etc., associated with the development and
execution of a loan asset sales program, as well as the cost of any contracts for asset sale program financial
advisory services, should be paid from the agency's administrative expense appropriation. Questions about
whether a specific cost should be paid from the administrative expense appropriation or sale proceeds
should be directed to OMB.
(e)
OMB review of sales
No sale may occur without the approval of the OMB representative. After identifying loans that meet the
criteria described in (b), agencies must develop a plan for selling these loans in consultation with their OMB
representative. In addition, at least 30 calendar days prior to the scheduled final bid day (the last date on
which a buyer may submit a bid to the seller), the agency must submit for approval to the OMB
representative with primary responsibility for the program the following information:
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SECTION 185—FEDERAL CREDIT

•
•
•
•
•
•

The expected date of sale;
A description of the loans to be sold (including balances, business program under which the
loans were originated, and current payment status);
The estimated hold value, with relevant supporting documents and analysis;
The estimated net sale proceeds, with relevant supporting documents and analysis;
The estimated modification cost, whether positive, negative, or zero; and
An evaluation of relevant previous asset sales, including the hold values, net sale proceeds, and
positive/negative subsidy generated from each, if applicable.

Three weeks after the sale, an agency must advise the OMB representative of the actual amount of the
proceeds realized from the sale and the actual amount of the transaction costs that were paid from the
proceeds.
185.9

What are the budget formulation reporting requirements for credit accounts?

Each program making or having outstanding post–1991 direct loans or loan guarantees will have at least
two and as many as six types of accounts, even if the Administration is proposing to terminate the program
or the program has been previously terminated. The accounts are:
•
•
•
•
•
•

A program account.
A financing account for direct loan obligations, if any.
A financing account for loan guarantee commitments, if any.
A negative subsidy receipt account for negative subsidies, if any.
A downward reestimate receipt account for downward reestimates, if any.
A liquidating account for pre–1992 direct loans and loan guarantees, if any.

Generally, the print materials and schedules required for credit program, financing, liquidating, and
negative subsidy receipt accounts are listed below. References to applicable sections are also provided.
SUMMARY OF REQUIREMENTS
Requirement

Appropriations language (section 95)

Program

Financing

Liquidating



Narrative statement (section 95)









Schedule P (PY-BY) (section 82)



Schedule O (PY-BY) (section 83)



Schedule N (PY-BY) (section 86)



Schedule U (PY-BY) (section 185)



Schedule A (PY-BY+9) (section 81)





Schedule S (CY-BY+9) (section 81)





Schedule C (PY-BY) (section 84)





Schedule G (PY-BY+4) (section 185)
OMB Circular No. A–11 (2020)

Receipt






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SECTION 185—FEDERAL CREDIT

Requirement

Program

Financing

Schedule H (PY-BY+4) (section 185)

Liquidating



Receipt



Schedule R (PY-BY+9) (section 81)



Schedule K (PY-BY+9) (section 81)



Schedule Y (PY-BY+9) (section 185)





Schedule F (PY-1-PY) (section 86)





Separate schedules are required for supplemental requests and proposed legislation items for all credit
accounts (see sections 79.2 and 82.10). These schedules show the effect of the supplemental request or
proposed legislation on the information presented in the regular schedules for the program. For post-1991
credit programs, amounts reflected in related credit program accounts, financing accounts, and receipt
accounts must agree. Character classification for credit program accounts and receipt accounts must also
agree (see section 84). Cross-account edit checks and other credit-account edit checks are included in the
MAX Edit Checks report on the Budget Season Reports page.
A written justification is required for all new credit programs or for reauthorizing, expanding, or
significantly increasing funding for existing credit programs. The justification must address the Federal
credit policies and guidelines contained in OMB Circular No. A–129. For more information on required
budget justification materials, see section 51.
185.10 What do I report for program accounts?
Program accounts are required for post–1991 direct loan obligations or loan guarantee commitments and
for modifications of pre–1992 direct loans and loan guarantees. They record budget authority, obligations,
and outlays for subsidy costs and the administrative expenses of a credit program (including administrative
expenses for pre–1992 direct loans and loan guarantees). In most cases, current, definite budget authority
is provided in appropriation acts for subsidy payments and administrative expenses. Permanent indefinite
authority is available for reestimates and interest on reestimates.
(a)

Program and financing schedule (schedule P)

Use the following line number scheme in the "obligations by program activity" section of the program and
financing schedule (see exhibit 185A):
SELECTED P&F ENTRIES IN PROGRAM ACCOUNTS
Line number

Description
OBLIGATIONS BY PROGRAM ACTIVITY:

0701

Direct loan subsidy

0702

Loan guarantee subsidy

0703

Subsidy for modifications of direct loans

0704

Subsidy for modifications of loan guarantees

0705

Reestimates of direct loan subsidy

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SECTION 185—FEDERAL CREDIT

Line number

Description

0706

Interest on reestimates of direct loan subsidy

0707

Reestimates of loan guarantee subsidy

0708

Interest on reestimates of loan guarantee subsidy

0709

Administrative expenses

The data for the lines 0705, 0706, 0707, and 0708 is automatically generated from the Credit Supplement
Report (CSR) exercise.
(b)

Object classification (schedule O)

Record all direct expenses in the appropriate object class. To record subsidy obligations, use object class
41, Grants, subsidies, and contributions. For administrative expenses transferred to a salaries and expenses
account, use object class 25.3, Other purchases of goods and services from Federal sources. In the salaries
and expenses account receiving the transfer, record reimbursable obligations for administrative expenses
using a "2" as the first digit of the line number. (See section 83 for more information about the classification
of reimbursable programs in the object class schedule.)
(c)

Character classification (schedule C)

Record positive subsidy outlays, downward reestimates receipts, and negative subsidy receipts in the
appropriate character class (see section 84). For investment-related credit programs (i.e., physical assets or
for the conduct of education and training) use the appropriate investment line number (i.e., 13XX or 1512).
Otherwise, use line 2004-xx for offsetting receipts. Note that downward reestimates and negative subsidy
receipt accounts do not contain a separate Schedule C.
(d)

Loan levels and subsidy (schedule U)

Prepare a schedule of loan levels (see exhibit 185B), subsidy budget authority, subsidy rate, subsidy outlays,
and reestimates for each program account. These data are displayed by program or by program and risk
category. The titles of the stub entries should be tailored to identify the program to which each entry
belongs. To add, delete, or modify a risk category, please contact your primary OMB representative.
Note that in each column, some entries are reported by cohort while others (reestimates) are reported for
combined cohorts. Although no outyear data are collected in schedule U, you may be required to provide
outyear data by your OMB representative. Schedule U data is identified by a four-digit line number and a
two-digit suffix. The four-digit number identifies data by category (e.g., direct loan subsidy budget
authority). The two-digit suffix differentiates between the various risk categories reported in the schedule
unless the line is a total line. Subsidy rates and reestimates for direct loan and guaranteed loan programs
entered into MAX A-11 DE are controlled by edit-checks based on calculations that have been reviewed
and approved by OMB (see sections 185.5 and 185.6). If you have questions about the approved values,
please contact your primary OMB representative. MAX A-11 DE will automatically generate the summary
data for line entries indicated in boldface below.

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SECTION 185—FEDERAL CREDIT

DATA REQUIREMENTS FOR SCHEDULE U
Entry

Description

Direct loan levels supportable by
subsidy budget authority:
1150xx Direct loan levels

Equals the amount of direct loans that can be obligated with the
subsidy budget authority requested or available in that year, except
in cases where loan volume limitations would prevent the full
obligation of available budget authority. In those cases enter the
maximum amount that can be obligated under enacted and
anticipated limitations. For revolving loans, include the
cumulative anticipated face value drawn under the facilities.
Include loan volume reestimates, if any, in PY. The loan volume
should match schedule G in the financing account. For PY, enter
the actual level of loans obligated, which may include limitation
from carry forward or may be less than the full limitation
appropriated. For CY and BY, enter the expected level of loans to
be obligated, including the unused portion of multi-year loan
limitations that are carried forward. In the PY and CY, loan levels
may be less than enacted loan limitations, as the Congress may
enact limitations that are not achievable with the subsidy budget
authority provided. However, in the BY, loan levels supportable
by the subsidy requested must equal the direct loan limitation.
These data are required even if the subsidy rate is zero or negative.

115999 Total direct loan levels

The sum of all lines 1150.

Direct loan subsidy (in percent):
1320xx Subsidy rate (+ or –)

The 1320 data line series presents data in percentages on the
subsidy costs inherent in making a cohort of direct loans. The data
for this line is automatically generated from the Credit Supplement
Report (CSR) exercise. In the PY column, the rate should be the
actual execution rate. In the CY column use the budget execution
rate. Note that the subsidy rate (in percent) must be rounded to the
nearest hundredth of one percent and entered into MAX A-11 DE
with decimal points. For example, enter 10.503 percent as 10.50;
5.05 percent as 5.05; and 0.5 percent as 0.50. Amounts should be
shown, even if zero or negative.

132999 Weighted average subsidy
rate

The disbursement weighted average sum of all lines 1320 above is
automatically calculated by multiplying each subsidy rate detail
line (lines 1320) by a weighting factor. The weighting factor is
calculated by dividing the corresponding direct loan level (lines
1150) by the total direct loan level (line 1159). A weighted
average subsidy rate should not be zero when a positive or
negative subsidy program is included in the calculation. For nonzero transmittal codes, this is the change to the subsidy rates
reported under transmittal code zero, not the new rates.

Direct loan subsidy budget authority:
1330xx Subsidy budget authority
(+ or –)

Page 30 of Section 185

The 1330 data line series presents data in dollars on the subsidy
costs inherent in making direct loans. For positive subsidy
programs, amounts reflect the budget authority obligated in the
program account. For negative subsidy programs, amounts reflect
financing authority obligated in the financing account—amounts
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SECTION 185—FEDERAL CREDIT

Entry

Description
must be reported even if the subsidy is negative. In the PY
column, the amount is equal to subsidy obligated. In the CY
column, the amount will equal the amount appropriated for
subsidies plus unobligated balances eligible to be carried forward.
The BY column will show the requested subsidy amount and must
agree with amounts in appropriations language.

133999 Total subsidy budget authority

The sum of all lines 1330 above.

Direct loan subsidy outlays:
1340xx Net subsidy outlays

The 1340 data line series presents data on the amount of subsidy
outlays and negative subsidy receipts in a given year for new direct
loans. An outlay or negative subsidy receipt is recorded at the time
of disbursement of the loan to the borrower. This line shows the
sum of lines 1341xx and 1342xx.

1341xx Negative subsidy outlays

Report negative subsidy receipts from both new budget authority
and from balances on this line. Also, report modification savings
on this line. Data on this line are used to calculate net subsidy
outlays in line 1340.

1342xx Positive subsidy outlays

Report positive subsidy outlays from both new budget authority
and from balances on this line. Also, report modification costs on
this line. Data on this line are used to calculate net subsidy outlays
in line 1340.

134999 Total subsidy outlays

The sum of all lines 1340 above.

Direct loan reestimate:
1350xx Net reestimate (+ or –)

The 1350 data line series presents data on the net amount of
reestimate executed by the program and financing accounts in a
given year, including interest on reestimate. Report amounts in PY
and CY only.

1351xx Upward reestimate

The 1351 data line series presents data on the amount of upward
reestimate paid to the financing account in any given year,
including upward interest on reestimate. Report upward
reestimates for all outstanding fiscal year cohorts for which
upward reestimates are paid to the financing account. Report
amounts in PY and CY only.

1352xx Downward reestimate (–)

The 1352 data line series presents data on the amount of downward
reestimate paid out of the financing account in any given year,
including downward interest on reestimate. Report downward
reestimates for all outstanding fiscal year cohorts for which
downward reestimates will be paid out of the financing account.
Report amounts in PY and CY only.

135999 Total direct loan reestimates

The sum of all lines 1350 above.

Guaranteed loan levels supportable by
subsidy budget authority:
2150xx Loan guarantee levels

OMB Circular No. A–11 (2020)

Equals the full principal amount, not just the portion guaranteed by
the Government, of guaranteed loans that can be supported by the
amount of subsidy budget authority requested or available in that
year, except in cases where loan volume limitations would prevent
the full obligation of available budget authority. In those cases
Page 31 of Section 185

SECTION 185—FEDERAL CREDIT

Entry

Description
enter the maximum amount that can be obligated under enacted
and anticipated limitations. Include loan volume reestimates, if
any, in PY. The loan volume should match schedule H in the
financing account. For PY and CY, the level of guaranteed loan
commitments may include limitation from carryforward or may be
less than the full limitation appropriated. In the PY and CY, loan
levels may be less than enacted loan guarantee limitations, as the
Congress may enact limitations that are not achievable with the
subsidy budget authority provided. However, in the BY, loan
levels supportable by the subsidy must equal the guaranteed loan
limitation. These data are required even if the subsidy rate is zero
or negative.

215999 Total loan guarantee levels

The sum of all lines 2150.

Guaranteed loan subsidy (in percent):
2320xx Subsidy rate (+ or –)

The 2320 data line series presents data on the subsidy costs
inherent in making a cohort of loan guarantees. The data for this
line is automatically generated from the Credit Supplement Report
(CSR) exercise. In the PY, the rate should be the actual execution
rate. In the CY column use the budget execution rate. Note that
the subsidy rate (in percent) must be rounded to the nearest
hundredth of one percent and entered into MAX A-11 DE with
decimal points. For example, 50.503 percent will be entered as
10.50; 1.05 percent as 5.05; and 0.5 percent as 0.50. Amounts
should be shown, even if zero or negative.

232999 Weighted average subsidy rate

The disbursement weighted average of all lines 2320 above is
automatically calculated by multiplying each subsidy rate detail
line (lines 2320) by a weighting factor. The weighting factor is
calculated by dividing the corresponding guaranteed loan level
(lines 2150) by the total guaranteed loan level (line 2159). For
non-zero transmittal codes, enter the change to the subsidy rates
reported under transmittal code zero due to legislation in schedule
U, not the new subsidy rates.

Guaranteed loan subsidy budget
authority:
2330xx Subsidy budget authority
(+ or –)

The 2330 data line series presents data in dollars on the subsidy
costs inherent in making a cohort of guaranteed loans. For positive
subsidy programs, amounts reflect the budget authority obligated
in the program account. For negative subsidy programs, amounts
reflect financing authority obligated in the financing account—
amounts must be reported even if the subsidy is negative. For PY
only, budget authority should reflect both new and carry forward
used. In the CY column, the amount will equal the amount
appropriated for subsidies plus unobligated balances eligible to be
carried forward. The BY column will show the requested subsidy
amount and must agree with amounts in appropriations language.

233999 Total subsidy budget authority

The sum of all lines 2330 above.

Guaranteed loan subsidy outlays:

Page 32 of Section 185

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SECTION 185—FEDERAL CREDIT

Entry

Description

2340xx Net subsidy outlays (+ or –)

The 2340 data line series presents data on the amount of subsidy
disbursed in a given year for new loan guarantees. An outlay or a
negative subsidy receipt is recorded in the program account at the
time the lender disburses the loan to the borrower. Report outlays
and receipts from both new budget authority and from balances on
this line.

2341xx Negative subsidy receipts

Report negative subsidy receipts from both new budget authority
and from balances on this line. Also, report modification savings
on this line. Data on this line are used to calculate net subsidy
outlays in line 2340.

2342xx Positive subsidy outlays

Report positive subsidy outlays from both new budget authority
and from balances on this line. Also, report modification costs on
this line. Data on this line are used to calculate net subsidy outlays
in line 2340.

234999 Total subsidy outlays

The sum of all lines 2340 above.

Guaranteed loan reestimate:
2350xx Net reestimate
(+ or –)

The 1350 data line series presents data on the net amount of
reestimate executed by the program and financing accounts in a
given year, including interest on reestimate. Report amounts in PY
and CY only.

2351xx Upward reestimate

The 2351 data line series presents data on the amount of upward
reestimate, including upward interest on reestimate, paid to the
financing account in any given year. Report upward reestimates
for all outstanding fiscal year cohorts for which upward
reestimates are paid to the financing account. Report amounts in
PY and CY only.

2352xx Downward reestimate (–)

The 2352 data line series presents data on the amount of downward
reestimate, including downward interest on reestimate, paid out of
the financing account in any given year. Report downward
reestimates for all outstanding fiscal year cohorts for which
downward reestimates will be paid out of the financing account.
Report amounts in PY and CY only.

235999 Total guaranteed loan
reestimate

The sum of all lines 2350 above.

185.11 What do I report for financing accounts?
Financing accounts record the cash flows associated with post–1991 direct loan obligations or loan
guarantee commitments and for modifications of all direct loans and loan guarantees. These cash flows
include loan disbursements, payments for guarantee claims, principal repayments, interest received from
borrowers, interest paid on borrowing, interest earned on uninvested funds, interest supplements, fees and
premiums received, and recoveries on defaults. Separate financing accounts are used for direct loan
obligations and loan guarantee commitments. As for all other accounts, changes due to legislative proposals
should be reflected in the appropriate transmittal code (see sections 79.2 and 82).

OMB Circular No. A–11 (2020)

Page 33 of Section 185

SECTION 185—FEDERAL CREDIT

(a)

Program and financing schedules (schedule P)

Use the following line number scheme in the "obligations by program activity" section of the program and
financing schedule for financing accounts (see exhibits 185C and 185F). MAX A-11 DE will automatically
generate the line entries indicated in boldface.
SELECTED P&F ENTRIES IN FINANCING ACCOUNTS
Entry

Description

Obligations by program activity:
Stub entries should describe the
transactions reported below.
0710 Direct loan obligations

Obligations for post–1991 direct loan disbursements (equal to face
value). Equal to the total direct loan obligations on line 1159 in
schedule U of the program account.

0711 Default claim payments on principal

Obligations for default claim payments for principal on post–1991
loan guarantees. Equal to the sum of terminations for default in
schedule H, lines 2261-2263.

0712 Default claim payments on interest

Obligations for default claim payments for interest on post–1991
loan guarantees.

0713 Payment of interest to Treasury

Interest on debt owed to Treasury (calculated at the same rate as the
discount rate for the cohort). Tools are available from OMB to
calculate interest income and interest expense.

0715 –0739

Other entries for obligations, such as interest supplements to
lenders or other expenses.

0740 Negative subsidy obligations

Obligations for negative subsidies for new direct loan obligations
or loan guarantee commitments, to be paid to the negative subsidy
receipt account for the credit program. Equal to the sum of
negative subsidy obligations on lines 1330 or 2330 in schedule U
of the program account.

0741 Modification savings

0742 Downward reestimates paid to
receipts accounts
0743 Interest on downward reestimates
0744 Adjusting payments to liquidating
accounts

Obligations for negative subsidies (savings) resulting from a
modified direct loan or loan guarantee, to be paid to the negative
subsidy receipt account.
Obligations for downward reestimates of the subsidy to be paid to
the downward reestimate receipt account for the credit program.
Obligations for interest on the downward reestimate to be paid to
the downward reestimate receipt account for the credit program.
Obligations for payments to purchase liquidating account loan
assets or to reimburse the liquidating account for modification cost
increases for pre–1992 direct loans and loan guarantees.

Unobligated balance:
1000 Unobligated balance brought
forward, Oct 1

Page 34 of Section 185

In the case of loan guarantees, unobligated balances of the original
subsidy payment, fees, interest, and other offsetting collections
will be retained until needed to pay default claims and other
expenses. If a loan guarantee is modified, the unobligated balance
brought forward into the following fiscal year is adjusted by the
OMB Circular No. A–11 (2020)

SECTION 185—FEDERAL CREDIT

Entry

Description
amount of the modification, net of the amount of the modification
adjustment transfer.

New financing authority (gross), detail:
1200 Appropriation

Amount of authority becoming available as a result of a
modification adjustment transfer from the general fund in the event
that the modification cost estimate under-compensated the
financing account.

1236 Appropriations applied to repay debt

If a direct loan financing account receives a modification
adjustment transfer from the general fund, the amount is used to
reduce debt owed to Treasury.

1400 Borrowing authority

Financing authority (authority to borrow from Treasury) for the
part of direct loans not financed by subsidy and fees, and for any
default claims or other obligations of the financing account that
cannot be paid by unobligated balances.

Spending authority from offsetting collections:
1800 Collected

Amount of offsetting collections (cash) credited to the account.

1801 Change in uncollected customer
payments from program account from
Federal sources (+ or –)

Change in unpaid, unfilled orders from program account for
subsidy cost. Report increases as positive entries (for expected
future subsidy cost collections in future fiscal years); report
decreases as negative entries (for received subsidy cost collections
in prior fiscal years).

1820 Capital transfer of spending
authority from offsetting collections to
general fund (–)

Used for modification adjustment transfer to the general fund in
the event that the modification cost estimate over compensated the
financing account. See section 185.7(b).

1825 Spending authority from offsetting
collections applied to repay debt (–)

Amount of offsetting collections used for repayments of
outstanding borrowing.

Memorandum (non-add) entries:
3100 Obligated balance, start of year

For PY, this amount must tie to the PY end of year amounts
reported in GTAS for PY-1, including any revisions made during
the GTAS revision window. CY and BY amounts automatically
generated by MAX A-11 DE. Includes unpaid obligations, e.g.,
undisbursed direct loans, negative subsidies or other obligations.

3200 Obligated balance, end of year

Includes unpaid obligations, e.g., undisbursed direct loans,
negative subsidies or other obligations. Automatically generated
by MAX A-11 DE.

Offsets against budget authority and outlays:
4120 Federal sources (–)

Collections of subsidy payments and upward reestimates from
program accounts, and adjusting payments from liquidating
accounts for pre–1992 direct loans and loan guarantees.

4122 Interest on uninvested funds (–)

Collections of interest on uninvested funds (financing account
interest earned). Tools are available from OMB to calculate
interest earned.

4123 Non-Federal sources (–)

Collections of principal repayments and interest payments on
direct loans by borrowers, collections on defaulted direct loans or
guaranteed loans, fees or premiums paid by non-Federal lenders or
borrowers, prepayments of direct loans, proceeds from the sale of

OMB Circular No. A–11 (2020)

Page 35 of Section 185

SECTION 185—FEDERAL CREDIT

Entry

Description
direct loans or collateral, or other collections from the public
resulting from a direct loan or loan guarantee.

Note: MAX A-11 DE automatically modifies financing account line stubs from budget authority and outlays to
financing authority and financing disbursements, respectively. Financing accounts do not have discretionary
amounts, and therefore do not use lines 4010 through 4101. Further, schedule P line 4142, Offsetting collections
credited to expired accounts, is not valid in financing accounts. All cash collections are used to repay Treasury debt,
pay obligations of the financing account, or execute downward reestimates. Do not use lines 1700 through 1742.
Financing authority from offsetting collections in financing accounts must be recorded as mandatory, regardless of
whether the authority for subsidy in the program account is mandatory or discretionary.

(b)

Direct loan data (schedule G)

Prepare a Status of direct loans schedule (schedule G) (PY-BY+4) for all liquidating accounts and all direct
loan financing accounts (see exhibits 185D and 185J). Each line entry is described in the table below.
MAX A-11 DE will automatically generate the line entries indicated in boldface.
DATA REQUIREMENTS FOR SCHEDULE G
Entry

Description

Position with respect to appropriations
act limitation on obligations:

Provide lines 1111–1150 for direct loan financing accounts only.

1111 Direct loan obligations from
current-year authority

Amount of limitation enacted or proposed to be enacted in
appropriations acts, and amount of obligations of direct loans to
the public without an explicit loan limitation specified in
appropriations acts. For discretionary programs, the BY amount
should be equal to line 1359 in schedule U.

1121 Limitation available from carryforward

Amount of limitation available from a multi-year limitation
enacted in a previous year that was not obligated and is available
for use. This amount should correspond to the previous year's
amount of unobligated limitation carried forward (line 1143). For
programs that do not have a fixed loan limitation, this amount
should be equal to the direct loan level supportable with the budget
authority that is carried forward.

1142 Unobligated direct loan limitation
(–)

Amount of limitation enacted in appropriations acts that is not
obligated in the year it is enacted. Include only amounts that
expire. Do not include multi-year limitation amounts that can be
carried forward in a future fiscal year (see line 1143). Report
amounts in PY and CY only unless specifically approved by OMB.

1143 Unobligated limitation carried
forward (P.L. xx) (–)

Amount of multi-year limitation enacted in an appropriations act
that was not obligated and is carried forward for use in a
subsequent year.

1150 Total direct loan levels

The sum of lines 1111 through 1143. This is the direct loan
portion of the credit budget. This amount should be consistent
with direct loan obligations recorded on line 0710 in the program
and financing schedule of the financing account and line 1159 in
schedule U of the program account.

Page 36 of Section 185

OMB Circular No. A–11 (2020)

SECTION 185—FEDERAL CREDIT

Entry

Description

Cumulative balance of direct loans
outstanding:

Provide lines 1210–1290 for liquidating and direct loan financing
accounts. Do not report amounts reflecting defaulted guaranteed
loans. Defaulted guaranteed loans are presented in schedule H
2310-2390.

1210 Outstanding, start of year

Amount of direct loan principal outstanding at the beginning of the
year. Amounts for PY are automatically generated from data
reported in the previous year's Budget Appendix. If the number
needs to be revised, use line 1264 "other adjustment" with
explanatory comment.

1231 Direct loan disbursements

Amounts of disbursements of principal for direct loans and 100
percent guarantees financed by the Federal Financing Bank. This
does not include amounts shown separately on line 1232.

1232 Purchase of loan assets from the
public

Amount of loans purchased or repurchased by the account from
non-Federal lenders.

1233 Purchase of loan assets from a
liquidating account

Amount of direct loan assets transferred from liquidating account
to a financing account as a result of a loan modification.

Repayments:

These entries must agree with amounts included for these
transactions on line 4123 (offsetting collections from non-Federal
sources) of the program and financing schedule for the account.
The proceeds from discounted prepayment programs that were part
of a loan asset sales program should be recorded together with the
proceeds from loan asset sales to the public (line 1253). The
discount (i.e., the difference between the face value of the loan and
the proceeds received from discounted prepayments) should be
recorded together with the discount on loan asset sales to the
public (line 1262).

1251 Repayments and prepayments (–)

Amount of principal repayments or prepayments. In the
liquidating account, this entry will include repayments on loans
disbursed by the FFB.

1252 Proceeds from loan asset sales to
the public or discounted prepayments
without recourse (–)

Amount of gross proceeds received from the non-recourse sale of
loans to non-Federal buyers or the discounted loan prepayments
that were part of a loan asset sales program.

1253 Proceeds from loan asset sales to
the public with recourse (–)

Amount of gross proceeds received from the sale of loans to nonFederal buyers when loans are sold with recourse to the Federal
Government. The full principal of the loans is scored as a new
guaranteed loan commitment (line 2132).

Adjustments:
1261 Capitalized interest

Amount of interest due at the end of the year that is capitalized as
part of the existing loan principal.

1262 Discount on loan asset sales to the
public or discounted prepayments (–)

Difference between the face value of the loan and the proceeds
received by the account from the sales of loans to non-Federal
buyers or discounted loan prepayments that were part of a loan
asset sales program.

1263 Writeoffs for default: Direct loans
(–)

Amount of direct loan principal reduced by writeoffs for defaults.
This line should only be used to indicate writeoffs of loans that

OMB Circular No. A–11 (2020)

Page 37 of Section 185

SECTION 185—FEDERAL CREDIT

Entry

Description
were initiated as direct loans. (Refer to the processes for writeoffs
in OMB Circular No. A–129)

(c)

1264 Other adjustments, net (+ or –)

Proceeds from the sale of collateral acquired from the foreclosure
of direct loans; amount of principal repayments waived as
provided by statute, in the event of certain specified contingencies;
outstanding balances of loans transferred to or received from other
accounts amount of principal reduced or increased for other
reasons. When this line is used, the adjustment must be explained
in a comment.

1290 Outstanding, end of year

Amount of direct loan principal outstanding at the end of the year.
The sum of lines 1210 through 1264.

Guaranteed loan data (schedule H)

Prepare a Status of guaranteed loans (schedule H) (PY-BY+4) for all liquidating and guaranteed loan
financing accounts (see exhibits 185G and 185K). Report the full principal amounts of loans guaranteed,
whether guaranteed in full or in part. Report principal only, even if the guarantee covers both the principal
and interest. Do not count agency guarantees of loans disbursed by the FFB as guaranteed loans; treat such
loans as direct loans of your agency financed by the FFB.
Each line entry is described in the table below. MAX A-11 DE will automatically generate the line entries
indicated in boldface.
DATA REQUIREMENTS FOR SCHEDULE H
Entry

Description

Position with respect to
appropriations act limitation on
commitments:

Provide lines 2111–2199 for guaranteed loan financing accounts only.

2111 Guaranteed loan
commitments from current-year
authority

Amount of limitation enacted or proposed to be enacted in
appropriations acts on the full principal of commitments to guarantee
loans by private lenders, and amount of full principal of commitments
to guarantee loans by private lenders that is not subject to specific loan
limitations in appropriations acts. For discretionary programs, the BY
amount should be consistent with line 2159 in schedule U.

2121 Limitation available from
carry-forward

Amount of limitation on full principal of commitments to guarantee
loans by private lenders that is available from a multi-year limitation
enacted in a previous year that was not obligated and is available for
use. This amount should correspond to the previous year's amount of
unobligated limitation carried forward (line 2143). For programs that
do not have a fixed loan limitation, this amount should be equal to the
guaranteed loan level supportable with the budget authority that is
carried forward.

2132 Guaranteed loan
commitments for loan asset sales to
the public with recourse

Amount of full principal of guaranteed loan commitments made as a
result of selling direct loans to non-Federal buyers with recourse to the
Federal Government.

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OMB Circular No. A–11 (2020)

SECTION 185—FEDERAL CREDIT

Entry

Description

2142 Uncommitted loan guarantee
limitation (–)

Amount of limitation enacted in appropriations acts on full principal of
commitments to guarantee loans by private lenders that is not
committed in the year it is enacted. Includes only amounts that expire.
Do not include multi-year limitation amounts that can be carried
forward in a future fiscal year (see line 2143). Report amounts for PY
and CY only.

2143 Uncommitted limitation
carried forward (P.L. xx) (–)
2150 Total guaranteed loan levels

Amount of multi-year limitation enacted in an appropriations act that
was not committed and is carried forward for use in a subsequent year.

Memorandum:
2199 Guaranteed amount of
guaranteed loan commitments

Amount of maximum potential Federal liability for the guaranteed loan
principal associated with line 2150. To the extent the guarantee covers
both principal and interest, this amount must exclude interest. This
entry is required even though the amount may be the same as in line
2150.

Cumulative balance of guaranteed
loans outstanding:

Provide lines 2210–2390 for liquidating and guaranteed loan financing
accounts.

2210 Outstanding, start of year

Full face value of guaranteed loan principal outstanding at the
beginning of the year. This includes the unguaranteed portion of the
loan principal outstanding. Amounts for PY are automatically
generated from data reported in the previous year's Budget Appendix.
If the PY amount needs to be revised, use line 2264 and include an
explanatory comment.

The sum of lines 2111 through 2143. This is the guaranteed loan
portion of the credit budget. This amount should be consistent with
line 2159 of schedule U in the program account.

Disbursements:
2231 Disbursements of new
guaranteed loans

Amount of guaranteed loan principal disbursed. This includes the
unguaranteed portion of the loan principal disbursed.

2232 Guarantees of loans sold to
the public with recourse

Face value amount of guaranteed loan principal of loans sold to nonFederal buyers with recourse to the Federal government. This includes
the unguaranteed portion of the loan principal disbursed.

Repayments:
2251 Repayments and prepayments
(–)

Amount of principal repayments and prepayments.

Adjustments:
2261 Terminations for default that
result in loans receivable (–)

Amount of loan principal reduced by terminations for default that
subsequently become loans receivable in which the formerly
guaranteed borrower owes the agency for the amount of claims paid as
a result of the borrower's default. (See lines 2310–2390.)

2262 Terminations for default that
result in acquisition of property (–)

Amount of loan principal reduced by terminations for default that lead
to the acquisition of physical property by the agency.

2263 Terminations for default that
result in claim payments (–)

Amount of loan principal reduced by terminations for default that lead
to claim payments by the agency that result in neither a loan receivable
nor the acquisition of property.

OMB Circular No. A–11 (2020)

Page 39 of Section 185

SECTION 185—FEDERAL CREDIT

Entry

Description

2264 Other adjustments, net
(+ or –)

Amount of loan principal reduced or increased for reasons other than
those covered by the lines listed above; includes outstanding principal
balances of guaranteed loans transferred to or received from other
accounts. When this line is used, the adjustment must be explained in a
comment.

2265 Capitalized Interest (+)

Amount of loan principal increased due to capitalized interest.

2290 Outstanding, end of year

Amount of guaranteed loan principal outstanding at the end of the year.
The sum of lines 2210 through 2264.

Memorandum:

Amount of maximum potential Federal liability for the guaranteed loan
principal associated with line 2290. To the extent the guarantee covers
both principal and interest, this amount must exclude interest. This
entry is required even though the amount may be the same as in line
2290.

2299 Guaranteed amount of
guaranteed loans outstanding, end
of year
Addendum: Cumulative balance of
defaulted guaranteed loans that
results in loans receivable:

(d)

2310 Outstanding, start of year

Amount of defaulted guaranteed loans that resulted in the acquisition of
a loan receivable outstanding at the beginning of the year.

2331 Disbursements for guaranteed
loan claims

Amount of disbursements for acquisition of defaulted loans that were
previously guaranteed and result in loans receivable, where the
borrower owes the account for the disbursement. These disbursements
include past due interest amounts that were paid under the terms of the
loan guarantee, if such amounts were capitalized as part of the loan
principal.

2351 Repayments of loans
receivable (–)

Proceeds received by the account from the settlement of claims on
defaulted guaranteed loans that resulted in loans receivable to be
applied to the reduction of the loans receivable outstanding. Exclude
any premium realized.

2361 Writeoffs of loans receivable
(–)

Amount of loans receivable written-off for default that were initiated as
guaranteed loans but were subsequently acquired as loans receivable.
(Refer to the definitions for writeoffs provided in OMB Circular No.
A–129.)

2364 Other adjustments, net
(+ or –)

Amount of loans receivable reduced or increased for reasons other than
those covered by the lines listed above. When this line is used, the
adjustment must be explained in a comment.

2390 Outstanding, end of year

Amount of defaulted guaranteed loans that resulted in loans receivable
outstanding at the end of the year. The sum of lines 2310 through
2364.

Agency debt held by the FFB and net financing disbursements (schedules Y, G, and H)

Baseline data on debt owed to the FFB must be reported by all financing and liquidating accounts and by
programs that are not covered by the FCRA, such as the Tennessee Valley Authority and Federal Deposit
Insurance Corporation (which assumed the responsibilities of the Resolution Trust Corporation). All FFB
transactions are treated as means of financing to the agencies. In order to track old and new transactions,
the lines should be coded with a two-digit suffix as follows, to identify the transactions:
•

.01 FFB loan originations.

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SECTION 185—FEDERAL CREDIT

•
•

.02 Sale of loan assets to the FFB.
.03 Sale of debt securities to the FFB.

Report this data on the 3300 data line series in schedule Y (PY through BY+9). No policy estimates are
required.
Baseline and policy data on net financing disbursements must be reported for all financing accounts. "Net
financing disbursements" are analogous to net outlays reported on line 4170 in schedule P of the program
account and consist of total financing disbursements (gross) less total offsetting collections in the financing
account. Net financing disbursements are calculated by subtracting total cash inflows to the financing
account from total cash outflows from the financing account. Cash inflows include subsidy and reestimate
collections from the program account, borrower principal and interest payments, recoveries, fees, interest
received from Treasury, and other inflows. Cash outflows include loan disbursements, default claim
payments, negative subsidy and downward reestimate payments to the receipt account, interest paid to
Treasury, and other outflows. In PY through BY, these amounts should equal the amount reported on line
4170 in schedule P of the financing account. These data are needed to estimate Federal borrowing and
interest on the public debt.
Report this data in schedule Y for both baseline and policy estimates.
DATA REQUIREMENTS FOR SCHEDULE Y
Entry

Description

Agency debt held by the FFB

Provide lines 3310–3390 for liquidating and direct and guaranteed
loan financing accounts. Report PY-BY+9.

3310 Outstanding agency debt, start of
year

Amount of agency debt issues held by FFB at the beginning of the
year.

3330 New agency borrowing

Amount of new borrowing from FFB.

3350 Repayments and prepayments (–)
3390 Outstanding agency debt, end of
year

Amount of repayments made to FFB.

Net financing disbursements:

Provide lines 6200 and 6300 for direct and guaranteed loan
financing accounts only. Report PY-BY+9.

6200 Net financing disbursements—
policy

Net financing disbursements based on Presidential policy. Policy
net financing disbursements should equal line 4170 in schedule P of
the financing account. See section 185.11(d).

6300 Net financing disbursements—
baseline

Net financing disbursements based on current law. Enter data for
CY-BY+9. Should equal line 6200 above unless there is a policy
proposal that would affect the numbers in Y.

Amount of agency debt issued held by FFB at the end of the year.
The sum of lines 3310 through 3350.

Note: Lines 3310–3390 do not print in the Budget Appendix. These data are used by OMB for reporting and
analysis.

185.12 What do I report for liquidating accounts?
Reporting requirements for liquidating accounts are discussed in sections 185.9, 185.11(b), 185.11(c), and
185.11(d). An illustration of a typical liquidating account program and financing schedule can be found at
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exhibit 185I. Illustrations of typical liquidating account status of direct and guaranteed loans schedules can
be found at exhibits 185J and 185K.
185.13 What do I report for receipt accounts?
Negative subsidy and downward reestimate receipt accounts record receipts of amounts paid from the
financing account when there is a negative subsidy or downward reestimate. Usually, they are general fund
receipt accounts, but with the permission of the OMB representative for the account, they can be special
fund receipt accounts. If the program is discretionary, report negative subsidies as "discretionary." If the
program is mandatory, report negative subsidies as "mandatory." Report downward reestimates for all
credit programs as "mandatory, authorizing committee" in schedules R and K (see section 81). For
investment-related credit programs, use the appropriate character classification line (i.e., 13XX or 1512).
Otherwise use line 2004 (see section 84).
185.14 Must credit accounts be apportioned?
Yes. The Antideficiency Act requires that all appropriation and fund accounts, including credit program
accounts, financing accounts, and liquidating accounts, be apportioned unless exempted by OMB or a
specific statute. OMB may grant exemptions from apportionment in the form of a letter to the head of the
department or establishment.
185.15 When do I submit an apportionment request (SF 132)?
If budgetary resources...

For example ...

Then ...

Result from current action by
Congress

The annual appropriation in the
program account for the:

Submit the initial apportionment
requests by August 21 or within 10
calendar days after the approval of
the act providing the new
budgetary resource, whichever is
later. Apportionments for both the
program and financing account
must be submitted and approved
prior to incurring direct loan
obligations or loan guarantee
commitments.



direct loan subsidy cost,



loan guarantee subsidy cost,



administrative expenses, or



modifications.

Submit reapportionment requests
whenever circumstances change.
For example, if the subsidy cost
appropriation was apportioned
solely to make new loans, then you
must submit a reapportionment
request for both the program and
financing accounts before you
make a modification that will
increase the cost.

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If budgetary resources...

For example ...

Then ...

Do not result from current action
by the Congress

The unobligated balances in the
financing accounts.

Submit the initial apportionment
request by August 21 before the
beginning of the fiscal year.

Permanent indefinite appropriation
in the program account to cover an
upward reestimate.

Permanent indefinite appropriation
in the liquidating account.

Submit the request for anticipated
reestimates with the initial
apportionment. When the exact
amount is calculated, submit a
reapportionment to cover any
increase over your initial approved
amount.
Submit the initial apportionment
request by August 21 before the
beginning of the fiscal year.
Submit reapportionments as
needed.

185.16 How do I fill out the apportionment request (SF 132)?
Section 120 of this Circular provide general apportionment guidance, including terminology, line
descriptions, timing, and apportionment categories. As with other programs, you will need to locate and
review the enacted appropriations language for your credit program. In some cases, you may also need to
locate and review other authority in authorizing or substantive acts. An example of standard appropriations
language for credit programs is provided in section 95.7, and illustrated in exhibit 185M. Standard
appropriations language for credit programs consists of the following parts:
•
•
•

Appropriation for the subsidy cost of the direct loan or guarantee program;
Limitation on the loan program; and
Appropriation for administrative expenses.

You need the appropriations language to verify that:
•

•

For discretionary and mandatory programs:
o Subsidy cost amounts and administrative expenses are shown correctly on your program
account apportionment request (see exhibit 185N);
o Amounts apportioned to reimburse your salaries and expenses account, if any, are correct;
and
o Program level portion for the guaranteed loan financing account apportionment request
(see exhibit 185P) agrees with the limitation set in the appropriations language. For
programs with subsidy budget authority but without an enacted loan limitation, reflect the
program volume as the apportioned budget authority divided by the OMB-approved
subsidy rate.
For mandatory programs with indefinite subsidy budget authority, the program level will equal
the amount of loan guarantees anticipated to be committed.

Instructions for filling out the apportionment request for liquidating accounts can be found in section 120.
Exhibits 185N through 185Z are a simplified presentation highlighting the budget execution dynamics for
interrelated credit accounts. The scenario begins with the program account receiving an appropriation for
both direct loans and loan guarantees and concludes with preparing the last quarterly budget execution
report for each account. Exhibits for modifications and reestimates are also provided. For this example,
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assume that this is a new credit program; 25 percent of the amounts appropriated for subsidy cost are
obligated each quarter but only 80 percent is disbursed each quarter (with the remainder in the next quarter);
25 percent of the amount appropriated for administrative expenses is obligated and outlayed each quarter;
no borrower fees are charged; and simplified interest and repayments calculations are used.
185.17 Do amounts for an upward reestimate (and interest on reestimate) need to be apportioned?
Yes. An upward reestimate indicates that insufficient funds were paid to the financing account. The
reestimate amount (plus interest on reestimate) must be obligated and outlayed from the program account
to the financing account to make sure it has sufficient assets to cover its liabilities. Before recording this
obligation, ensure you have adequate resources apportioned. Section 504(f) of the FCRA provides
permanent indefinite budget authority for this purpose. If you were unable to include the reestimate in your
program account's initial apportionment or you requested too little, submit a reapportionment request for
the additional permanent indefinite appropriation the program account needs to pay to the financing
account. See exhibit 185R for a sample reapportionment for an upward reestimate of a program account.
You must make a reestimate immediately after the end of each fiscal year as long as any loans are
outstanding and submit a corresponding apportionment at the beginning of the following fiscal year, unless
a different plan is approved by OMB. Note that reestimates should only be executed once they are approved
by OMB, and that reapportionments should be submitted in the event there is a change in the originally
calculated reestimate and the OMB-approved reestimate. Once approved, execute the reestimates by May
15th.
185.18 Do amounts for a downward reestimate (and the interest on reestimate) need to be
apportioned?
Yes. A downward reestimate indicates that the subsidy cost payment to the financing account by the
program account was too large so that its assets exceed its liabilities. The reestimate amount (plus interest
on reestimate) must be obligated and disbursed from the financing account. Before recording the obligation,
ensure you have adequate resources apportioned. Once approved, execute the reestimates by May 15th. For
direct loans only, if the downward reestimate is due to increased actual collections, use these amounts to
cover the obligation. To the extent the reestimate is due to projected increased collections, request
borrowing authority to cover the obligation. For loan guarantees only, to the extent the reestimate is due to
lower default payments than initially estimated, either actual or projected, use your uninvested balance with
Treasury to cover the obligation. In cases where amounts less than $1 need to be returned, do not include
the amount on the face of the apportionment (Category B lines 6011-6111). Instead, place a footnote on
Line 6190 that discusses the return of the amount.
For both discretionary and mandatory programs, disburse the excess (plus interest on reestimate) to a
downward reestimate receipt account (see exhibit 185S).
185.19 Do amounts for interest payments to Treasury need to be apportioned?
Yes. For financing and liquidating accounts, additional amounts for interest payments to Treasury (i.e.,
amounts exceeding your estimate on the most recent approved apportionment) are automatically
apportioned. Please contact your OMB representative if you have questions regarding what interest
payments are automatically apportioned.

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185.20 Do amounts for transfers of unobligated balances to the general fund or debt repayments to
Treasury need to be apportioned?
No. Capital transfers, including transfers of unobligated balances in liquidating accounts to the general
fund (i.e., liquidating account sweeps), and redemption of debt are not obligations and therefore do not need
to be apportioned on lines 6001-6173. However, you do need to plan for such transfers or repayments and
show your estimated debt repayments as a negative amount on line 1236 or 1252 (if anticipated) when you
submit your apportionment request.
185.21 How do I handle modifications?
Before you modify a direct loan or loan guarantee, you should take the following steps:
•
•
•
•
•

Step 1.
Step 2.
Step 3.
Step 4.
Step 5.

Estimate the cost of the modification (see section 185.7);
Request an apportionment, if necessary;
Receive an approved apportionment from OMB, if necessary;
Modify the direct loan or loan guarantee; and
Record the obligation (see sections 185.30 and 185.31).

To determine whether you need a reapportionment:
If ...

Then ...

The current apportionment allows the apportioned resources to be used
for modifications and the cost of the modification is equal to or lower
than the amount apportioned less any amounts already obligated.

No reapportionment is required.

The current apportionment does not allow the apportioned resources to
be used for modifications.

Yes. See exhibit 185Q for a sample
reapportionment for a modification.

If the cost of the modification is higher than the amount apportioned less
amounts already obligated.

Yes. See exhibit 185Q for a sample
reapportionment for a modification.

185.22 Am I required to submit budget execution reports (SF 133)?
Yes. Submit SF 133s on a quarterly basis for all accounts, including those that OMB has exempted from
apportionment. The OMB representative with primary budget responsibility for the credit account may
require budget execution reports more frequently, such as monthly. For credit financing accounts, submit
the final SF 133 on a cohort basis unless OMB has approved reporting on a combined basis.
185.23 How do I fill out the SF 133?
Section 130 and Appendix F of this Circular provide general budget execution reporting guidance, including
terminology, line descriptions, and timing. You prepare the SF 133 to show the extent that resources
controlled by the apportionment request and other resources have been consumed. The relationship
between program and financing accounts is dynamic, affecting different entries of the apportionment
request and SF 133 at different stages of the process as transactions occur throughout the year. Exhibits
185U through 185W illustrate the individual SF 133s for the program, direct loan financing, and guaranteed
loan financing accounts, respectively, for the first quarter. Exhibits 185X through 185Z illustrate the
individual SF 133s for the program, direct loan financing, and guaranteed loan financing accounts,
respectively, for the fourth quarter.
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Because program accounts typically receive one-year budget authority, the SF 133 will have an unexpired
account column as well as five expired account columns. Financing and liquidating accounts, however,
have no-year authority so their SF 133s will have only an unexpired column (see section 20.4(c) for a
discussion of period of availability).
185.24 How do I calculate the initial subsidy cost estimate for execution?
You are required to use the online Credit Subsidy Calculator to calculate subsidy cost estimates. The
Calculator and accompanying documentation are available from the OMB representative with primary
responsibility for the credit account.
In most cases, you will use the same subsidy rate for execution as you calculated earlier for the Budget
policy subsidy rate. However, if the loan contract terms have changed for any reason, then you must update
the subsidy rate to reflect the actual terms at the time the loan contract is signed. For programs that calculate
separate subsidy rates for each loan or loan guarantee, if the borrower's interest rate is benchmarked to a
Treasury interest rate, then the borrower interest rate assumption should be consistent with the economic
assumptions for that cohort. The default expectation associated with the risk rating is a forecast assumption
and should match the President's Budget for the year of obligation. Please see your OMB contact for more
information.
Do not change the forecast technical assumptions or the methodological assumptions.
For mandatory programs in the Mid-Session Review (MSR), consistent with MSR guidance you should
update estimates of subsidy budget authority, outlays, receipts, and net financing disbursements for volume
updates reflecting MSR economic assumptions. Do not update the execution subsidy rate for MSR
economic assumptions.
185.25 What transactions do I report when the Government incurs direct loan obligations or makes
loan guarantee commitments?
For the program account (see exhibit 185U):
•

Include the estimated subsidy cost obligations on lines 2001-2102, Obligations incurred. If
resources for the subsidy cost were apportioned in Category A, include the amount on line
2001. If the resources were apportioned in Category B, include the amount on lines 2002 in
the appropriate category; and

•

Include the amount on lines 3010, Obligations incurred: unexpired accounts and 3050, Unpaid
obligations, end of year, since the amount is not yet outlayed to the financing account.

For the direct loan financing account (see exhibit 185V):
•

Include the subsidy cost payment obligated in the program account but not yet paid on line
1801, Change in uncollected customer payments from Federal sources (mand.) (+ or –); and

•

Include the amount on lines 3070, Change in uncollected customer payments from Federal
sources: Unexpired accounts (+ or –) (with the opposite sign as line 1801) and 3090,
Uncollected customer payments from Federal sources, end of year (–), since the amounts have
not been received from the program account.

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To show the borrowing component:
•

Before signing the contract, verify that OMB has apportioned enough borrowing authority on
line 1400 to cover the part of the direct loan obligation not covered by the subsidy cost payment
and upfront fees;

•

After you sign the contract, include the obligation on line 2101-2102, Obligations incurred. If
the direct loan was apportioned in Category A, include the amount on line 2101. If the direct
loan was apportioned in Category B, include it on line 2102 in the appropriate category; and

•

Include the amount on lines 3010 Obligations incurred: unexpired accounts and 3050, Unpaid
obligations, end of year.

Record the face value of the direct loan obligation on line 1200 of schedule G, Total outstanding
direct loan obligations EOY.
For the loan guarantee financing account (see exhibit 185W):
•

•

Include the subsidy payment obligated in the program account but not yet paid on line 1801,
Change in uncollected customer payments from Federal sources (mand.) (+ or –); and

•

Include the amount on lines 3070, Change in uncollected customer payments from Federal
sources: Unexpired accounts (+ or –) (with the opposite sign as line 1801) and 3090,
Uncollected customer payments from Federal sources, end of year (–), since the amounts have
not been received from the program account.

•

Include the uncollected subsidy amount (as a negative amount) on line 3200, Obligated balance
EOY until the amount is transferred from the program account via an expenditure transfer.

•

Record the face value of the loan guarantee commitment on line 2200 of schedule H, Total
outstanding loan guarantee commitments EOY.

It is conceptually possible that the line 1801 entries may result in a negative end of year obligated balance
(line 3200), particularly for programs that disburse slowly. The transactions are similar for a negative
subsidy program except that the financing account will make a transaction with the negative subsidy receipt
account rather than the program account (see section 185.3(v)).
185.26 What transactions do I report when the Government disburses a direct loan or a private
lender disburses a guaranteed loan?
For the program account (see exhibit 185U), just before a loan is disbursed from the financing account:
•

Pay the financing account and include the subsidy cost payment on lines 3020, Outlays (gross)
(–) and 4010, Outlays from new discretionary authority. If the loan will be disbursed in
multiple payments, transfer only the subsidy amount proportional to the amount of the
disbursement; and

•

Reduce line 3050, Unpaid obligations, end of year by the same amount.

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For direct loan financing accounts:
•

When the subsidy cost payment is received from the program account, reduce lines 1801,
Change in uncollected customer payments from Federal sources (mand.) (+ or –), and 3070,
Change in uncollected customer payments from Fed sources: Unexpired accounts (+ or –).
Also, increase line 1800, Spending authority from offsetting collections (mand.): Collected,
and line 4120, Offsetting collections from: Federal sources (mand.); and

•

Once the loan is actually disbursed (see exhibit 185V), include the loan disbursement on lines
3020, Financing disbursements (gross) (–) and 4110 Total financing disbursements, gross
(mand.), and reduce the amount of loans payable from line 3050, Unpaid obligations, end of
year.

For loan guarantee financing accounts:
•

When the subsidy cost payment is received from the program account, reduce lines 1801,
Change in uncollected customer payments from Federal sources (mand.) (+ or –), and 3070,
Change in uncollected customer payments from Federal sources: unexpired accounts (+ or –).
Also, increase line 1800, Spending authority from offsetting collections (mand.): collected, and
line 4120, Offsetting collections from Federal sources (mand.);

•

Do not report any loan disbursement because the private lender disbursed the loan, not the
Federal Government (see exhibit 185V). Include the budget authority on line 4000 or 4090,
Budget authority (gross). The subsidy cost payment collected by the financing account is held
as an uninvested balance that earns interest from Treasury until it is used, for example, to pay
default claims; interest supplements; the capitalized costs of foreclosing, managing, and selling
collateral assets acquired as a result of defaults; and the costs routinely deducted from the
proceeds of sales. Until these resources are needed for such obligations and they are
apportioned, include them on line 6182, Unapportioned—other.

185.27 How do I handle non-subsidy cost collections?
Report all collections of direct loan principal, interest on direct loans, fees, proceeds from the liquidation
of collateral assets, as well as any other collections, to the appropriate cohort and risk category in the
financing or liquidating account, as appropriate. Place the amount you anticipate collecting on line 1840,
Anticipated collections, reimbursements, and other income (mand.). As collections are actually received
throughout the year, report them on line 1800, Spending authority from offsetting collections (mand.):
Collected with a corresponding reduction on line 1840, Anticipated offsetting collections and a negative
amount on line 4120, Offsetting collections from Federal sources (mand.). Because these amounts in
financing accounts earn interest, include them in the interest income calculations (see section 185.34).
In financing accounts, non-subsidy cost collections may be used only for the cohort that generated the
collection. Except for fees collected, these amounts are not available to make new loans. These amounts
are available to:
•
•
•
•

Fund a portion of the direct loan, if the collection is a fee paid by the borrower;
Pay the capitalized costs of foreclosing, managing, and selling collateral assets acquired as the
result of defaults on direct or guaranteed loans and costs that are routinely deducted from the
proceeds of sales (see section 185.8 for items that qualify);
Make annual payments of interest to Treasury; and
Make repayments of principal on amounts borrowed from Treasury using any remaining
amounts.

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SECTION 185—FEDERAL CREDIT

Non-subsidy cost collections in guaranteed loan financing accounts are available to:
•
•
•
•
•
•

Pay the capitalized costs of foreclosing, managing, and selling collateral assets acquired as the
result of defaults on direct or guaranteed loans and costs that are routinely deducted from the
proceeds of sales;
Maintain an unobligated balance to pay such capitalized costs or routinely deducted costs, if
any;
Pay default claims and interest supplements on guaranteed loans;
Make annual payments of interest to Treasury;
Make repayments of principal on amounts borrowed from Treasury; and
Add to the unobligated balance.

To the extent that there are insufficient collections to make timely payment of interest or principal on
Treasury borrowings, the financing account must borrow to make such payments. If the cohort's expected
future cash flows will not be sufficient to fully repay this additional borrowing plus the cohort's other
expected obligations, you must calculate a reestimate and use the subsidy cost collections from this
reestimate to repay the additional borrowing, with interest.
In liquidating accounts, these amounts may be used for similar expenses (see section 185.3(l)) without
regard to cohort.
185.28 What transactions do I report when a guaranteed loan defaults?
Loan guarantee default claims are recorded in financing and liquidating accounts. When you receive a loan
guarantee default claim:
•
•

•

Verify that the amount of the default claim is apportioned;
Include the obligation to pay the claim on line 2101-2102, Obligations incurred (reimbursable)
for the financing accounts and lines 2001-2002 for liquidating accounts (direct obligations). If
defaults were apportioned in Category A, place the amount on line 2101 for financing accounts
and 2001 for liquidating accounts. If defaults were apportioned in Category B, place it on lines
2102 for financing accounts and 2002 for liquidating accounts in the appropriate category; and
Include the amount as payable to the private lender on lines 3010, Obligations incurred:
unexpired accounts and 3050, Unpaid obligations, EOY.

When you disburse a payment for a loan guarantee default claim:
•
•

Include the payment on lines 3020, Financing disbursements (gross) (–), and 4110, Total
financing disbursements, gross (mand.); and
Reduce the amounts payable on line 3050 by the amount reported on lines 3020 and 4110.

185.29 What should I do with unobligated balances in the liquidating account?
You must transfer any unobligated balance remaining at the end of the fiscal year to the general fund unless
OMB has approved an extension. Include this transfer on line 1022, Capital transfer of unobligated balances
to general fund (–) and line 1820, Capital transfer of spending authority from offsetting collections to
general fund (mand.) (–). Additionally, unobligated balances may be applied to repay debt using line 1023,
Unobligated balances applied to repay debt (–) and line 1825, Spending authority from offsetting collections
applied to repay debt (mand.) (–).
Amounts credited to liquidating accounts in any year are available only for obligations that are incurred in
that year and repaying debt owed to the Treasury (including the FFB).
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185.30 How do I report modifications of post–1991 direct loans and loan guarantees?
A modification results in a subsidy cost increase or decrease which must be recorded on the SF 133 as
follows:
If Modification...

Then...

Increases cost

In the program account, include:



The increase on lines 2001-2002 and 3010, Obligations incurred; Unexpired
accounts. If the resources for subsidy cost were apportioned in Category A,
include the amount on line 2001. If the resources were apportioned in Category B,
include the amount on lines 2002 in the appropriate category; and



The payment to the financing account on lines 3020, Outlays (gross) (–) and 4020,
Total outlays, gross (disc.).

Note: You cannot incur subsidy cost obligations for modifications unless budgetary
resources are available in the program account and have been apportioned for
modifications.
In the financing account, include:

Decreases cost



The collection from the program account on lines 1800, Spending authority from
offsetting collections (mand.): Collected and 4120, Offsetting collections from
Federal sources (mand.). Credit this amount to the cohort and risk category of the
modified loan. Decrease the estimated collection on line 1840, Anticipated
collections, if appropriate;



For a direct loan modification, use these amounts to pay interest and other
expenses and to repay debt owed to Treasury; and



For a loan guarantee modification, use these amounts as needed to pay default
claims and other expenses. Remaining balances will be held as uninvested
balances with Treasury and will earn interest at the same rate as is paid on other
funds held by the financing account for the same cohort.

In the financing account include:



The estimated decrease on lines 2001-2002, Obligations incurred and 3010,
Obligations incurred: unexpired accounts. If the resources for the subsidy cost
were apportioned in Category A, include the amount on line 2001. If the resources
were apportioned in Category B, include the amount on line 2002 in the
appropriate category); and



The payment of the amount transferred to the appropriate account on lines 3020,
Financing disbursements (gross) (–) and 4110, Total financing disbursements,
gross (mand.). Include the collection in a negative subsidy receipt account.

For additional transactions, see section 185.7(b).
185.31 How do I report modifications of pre–1992 direct loans and loan guarantees?
You estimate and account for the increase or decrease in cost in the same way as modifications of post1991 loans. In addition to the steps enumerated in section 185.30, normally you must transfer the direct
loan assets or loan guarantee liabilities to be modified from the liquidating account to the financing account.
As part of the transfer, you must make a payment from the financing account to the liquidating account, in
the case of direct loans, or from the liquidating account to the financing account, in the case of loan
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guarantees. In exceptional cases, subject to the approval of the OMB representative with responsibility for
the credit program, the modified loans may be retained in the liquidating account. In each case, fill out the
budget execution report as follows:
If Asset or Liability will be…

Then...

Transferred to the financing account

For direct loans, report an obligation in the financing account that is
equal to the payment amount on lines 3010, Obligations incurred:
Unexpired accounts and 2102, Reimbursable obligations, Category B,
and a disbursement in the same amount on line 3020, Financing
disbursements (gross) (–) and 4010/4011, Financing disbursements from
new discretionary authority / Financing disbursements from discretionary
balances. Include the receipt of the payment in the liquidating account
on line 1800, Spending authority from offsetting collections, collected
(mand) and 4033, Offsetting collections from non-Federal sources.
For loan guarantees, include the obligation and outlay in the liquidating
account and the offsetting collection in the financing account.

Retained by the liquidating account

Where the modification increases the cost:



For the program account, report an obligation for the appropriate
subsidy cost amount on lines 3010, Obligations incurred:
unexpired accounts and 2102, Obligations incurred, Category B,
Modifications and an outlay in the same amount on lines 3020,
Outlays (gross) (–) and 4010/4011, Outlays from new
discretionary authority / Outlays from discretionary balances.



For the financing account, include the corresponding transaction
on lines 1800, Spending authority from offsetting collections
(mand.): Collected, 4120, Offsetting collections from: Federal
sources (mand.) and obligation on lines 2000 and 3010, and a
disbursement on lines 3020 and 4110. For the liquidating
account, include the payment on lines 1800, Spending authority
from offsetting collections (mand.): collected and 4120,
Offsetting collections from Federal sources (mand.).



This payment compensates this account for the reduction in its
assets (direct loan) or its increased liability (loan guarantee).

Where the modification decreases the cost:



For the liquidating account, include permanent indefinite
authority to make the payment to the financing account on line
1200, Appropriation (mand.).



For the financing account, include this receipt on lines 1800,
Collected (mand.) and 4120, Offsetting collections from:
Federal sources (mand.) and include the subsequent payment to
the negative subsidy receipt account on lines 3020, Financing
disbursements (gross) (–) and 4110, Total financing
disbursements, gross (mand.).

See section 185.7 for additional discussion about modification transactions.

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185.32 Why do financing accounts borrow from Treasury?
The FCRA provides indefinite borrowing authority to financing accounts to fund the unsubsidized portion
of direct loans and to satisfy obligations in the event the financing account's resources are insufficient.
For direct loan financing accounts, each loan disbursement is financed by the subsidy cost payment from
the program account, fees where applicable, and borrowing from Treasury. The financing account makes
a single borrowing from Treasury at the beginning of each fiscal year for each cohort based on the estimated
net loan disbursements for the cohort in that fiscal year. For loans financed through the FFB (FFB-financed
loans), the financing account effectively borrows the full face value of the loans made to the public.
For loan guarantees, the financing account may borrow from Treasury when balances in the financing
account are insufficient to pay claims. These borrowings generally occur on an as-needed basis.
If a direct loan or loan guarantee program or risk category generates negative subsidy cost, the financing
account must borrow from Treasury to cover the payment to the negative subsidy receipt account. For
FFB-financed loans with negative subsidy costs, borrowing for negative subsidy or other obligations in
excess of financing account resources is through the Fiscal Service, as with any other direct loans or loan
guarantees.
For intragovernmental transactions, all borrowing, including amounts treated as financing account lending
by the FFB, but excluding amounts borrowed for financing account interest, is dated October 1 regardless
of whether it is the original amount borrowed at the beginning of the year or a supplementary amount
borrowed later in the year. As a result of treating the entire amount as a single borrowing, net interest
expense is not affected by whether all borrowed funds were disbursed or whether the original borrowing
had to be supplemented later in the year (see 185.33).
You may only carry forward obligated indefinite borrowing authority into the next fiscal year. At the end
of each fiscal year, you must return unobligated indefinite borrowing authority or make an adjustment
during the GTAS year-end preliminary or revision windows.
Specifically, if the indefinite borrowing authority is apportioned and exercised in a given fiscal year, the
indefinite borrowing authority must be recorded as borrowing authority applied to repay debt if cash
resulting from exercise of the borrowing authority is unobligated as of September 30th in the same fiscal
year. If the exercised but unobligated indefinite borrowing authority is not recorded as borrowing authority
applied to repay debt as of September 30th in the same fiscal year, then show the amount as a negative
amount on line 1020, Adjustment to unobligated balance brought forward, October 1 (+ or –) in the
subsequent fiscal year.
If the indefinite borrowing authority is apportioned and is not exercised in a given fiscal year, the indefinite
borrowing authority must be recorded as decrease to the borrowing authority if it is unobligated as of
September 30th in the same fiscal year. If the indefinite borrowing authority is not recorded as an adjustment
to borrowing authority as of September 30th in the same fiscal year, then show the amount as a negative
amount on line 1020, Adjustment to unobligated balance brought forward, October 1 (+ or –) in the
subsequent fiscal year.
185.33 Why do financing accounts earn interest?
The basic purpose of a guaranteed loan financing account is to accumulate funds to finance future default
costs. Subsidy cost payments to the account, fees collected, and other collections are retained in the
financing account as an uninvested balance and earn interest at the same rate as the discount rate used to
calculate the subsidy cost. The subsidy cost payments, fees, other collections, and interest earnings will be
sufficient to finance the net default costs if the initial estimate of subsidy cost is correct.
Page 52 of Section 185

OMB Circular No. A–11 (2020)

SECTION 185—FEDERAL CREDIT

In direct loan financing accounts, undisbursed Treasury borrowings, including amounts treated as financing
account lending by the FFB, earn interest at the same rate as the financing account pays on its debt owed
to Treasury so that borrowing from Treasury for subsequent disbursements during the year does not have
any effect on the results of operations or net financial position of the financing account.
185.34 Who calculates interest expense and income?
You do, using the guidance and the online Credit Subsidy Calculator provided by OMB. Staff at the Fiscal
Service may also perform the calculations to ensure agreement between Treasury and your agency. For
amounts treated as financing account lending by the FFB, please contact the OMB representative with
primary responsibility for the program to ensure correct treatment of interest expense and income.
185.35 When do I calculate interest expense and income?
You must make the calculations to provide an estimate for the initial apportionment request. You also will
make these calculations again at the end of the year based on actual data to determine the payment amounts.
Financing account interest adjustments are calculated by the online Credit Subsidy Calculator with the
reestimate and interest on reestimate.
185.36 What interest rate do I use to calculate interest expense and income?
The FCRA requires that the rates for discounting cash flows, financing account borrowing (including
amounts treated as financing account lending by the FFB), and financing account interest earnings be
identical and based on the Treasury rates in effect during the period of loan disbursement. The correct
discount rates for generating the cohort interest rate are provided for you in the online Credit Subsidy
Calculator (the Calculator), available from the OMB representative with the primary responsibility for the
account. For cohorts before 2001, the Calculator will generate a disbursement-weighted average discount
rate (DWADR). For cohorts 2001 and after, the Calculator will generate a single effective rate (SER). The
cohort interest rate (whether DWADR or SER) is used for both technical reestimates and calculating
financing account interest expense and income. Cohort interest rates reflect budget estimate discount rates,
until the final cohort rate is established from the first technical reestimate following the interest rate
reestimate.
185.37 What are the interest expense requirements for amounts treated as lending to financing
accounts by the Federal Financing Bank?
The requirements are the same as any other financing account borrowing, and have no impacts on the terms
and conditions of the loan with the public, including the borrower's interest rate. Regardless of whether the
FFB collects borrower payments, or the credit agency processes payments and separately repays principal
and interest owed on financing account borrowing to the FFB, the FFB can only be credited with interest
on amounts treated as financing account lending at the appropriate cohort discount rate and under the same
terms as any other financing account borrowing. Likewise, to finance amounts treated as lending to
financing accounts, the FFB must keep a matched book, borrowing the full principal amount from Fiscal
Service on the same terms and conditions as the financing account borrowing from the FFB, including the
cohort interest rate. This makes sure that all amounts collected from the public are appropriately credited
to the financing account and reflected in the credit subsidy cost as required under the FCRA, and that the
FFB bears no risk on the amounts treated as lending to financing accounts.

OMB Circular No. A–11 (2020)

Page 53 of Section 185

EXHIBIT 185A

FEDERAL CREDIT

Program Account
Program and Financing Schedule (Schedule P)
Program and Financing (in millions of dollars)

OBLIGATIONS BY PROGRAM ACTIVITY:
Credit program obligations:
0701 Direct loan subsidy ..............................................................................................
0702 Loan guarantee subsidy ......................................................................................
0705 Reestimates of direct loan subsidy ....................................................................
0706 Interest on reestimates of direct loan subsidy ................................................
0707 Reestimates of loan guarantee subsidy ............................................................
0708 Interest on reestimates of loan guarantee subsidy .........................................
0709 Administrative expenses.......................................................................................
0900 Total new obligations ..........................................................................................
BUDGETARY RESOURCES:
Unobligated balance:
1000 Unobligated balance, brought forward, October 1 ..........................................
Budget authority:
Appropriation:
Discretionary:
1100 Appropriation ........................................................................................................
Nonexpenditure transfers:
1121 Appropriations transferred from other accounts...............................................
Adjustments:
1130 Appropriations permanently reduced ...............................................................
1160 Appropriation (total) ................................................................................................
Mandatory:
1200 Appropriation ........................................................................................................
1260 Appropriation (total) ................................................................................................
1900 Budget authority total (discretionary and mandatory).........................................
1930 Total budgetary resources available .....................................................................
Memorandum (non-add) entries:
1940 Unobligated balances expiring ...........................................................................
1941 Unexpired unobligated balance, end of year ....................................................
CHANGE IN OBLIGATED BALANCE:
Obligated balance, start of year (net)
3000 Unpaid obligations brought forward, October 1 (gross)..................................
3020 Obligated balance, start of year (net)………………………………………………
Changes in obligated balance during the year:
3100 Obligations incurred, unexpired accounts ........................................................
3011 Obligations incurred, expired accounts .............................................................
3020 Outlays (gross) (-)
3040 Recoveries of prior year unpaid obligations, unexpired accounts..................
3041 Recoveries of prior year unpaid obligations, expired accounts .....................
Obligated balance, end of year (net)
3050 Unpaid obligations, end of year (gross) ...........................................................
3200 Obligated balance, end of year (net)...................................................................
FINANCING AUTHORITY AND DISBURSEMENTS, NET:
Discretionary:
Gross budget authority and outlays:
4000 Budget authority, gross .......................................................................................
4010 Outlays from new discretionary authority..........................................................
4011 Outlays from discretionary balances...................................................................
4020 Total outlays, gross...............................................................................................
4070 Budget authority, net (discretionary)..................................................................
4080 Outlays, net (discretionary)..................................................................................
Mandatory:
Gross budget authority and outlays:
4090 Budget authority, gross .......................................................................................
4100 Outlays from new mandatory authority..............................................................
4110 Total outlays, gross...............................................................................................
4160 Budget authority, net (mandatory)......................................................................
4170 Outlays, net (mandatory).......................................................................................
Budget authority and outlays, net (total):
4180 Budget authority, net (discretionary and mandatory)......................................
4190 Outlays, net (discretionary and mandatory).......................................................

Page 54 of Section 185

PY actual

CY est.

BY est.

23
128
88
29
------48
316

26
125
20
35
------49
255

20
129
------------55
204

23

140

172

316

255

204

----

----

----

---316

---255

---204

117
117

55
55

0
0

433
456

310
450

204
376

---140

-23
172

---172

10
10

-109
-109

-172
-172

316
----435
-------

255
----318
-------

204
----204
-------

-109
-109

-172
-172

-172
-172

316
316
2
318
316
318

255
255
8
263
255
263

204
204
---204
204
204

117
117
117

55
55
55

----------

117
117

55
55

-------

433
435

310
318

204
204

Subsidy and
reestimate rates are
automatically
generated from CSR
You must use special
line coding for lines
0701 - 0709. See
section 185.10(a) for a
complete list.
Shaded entries are
automatically
calculated by
MAX.

The FCRA provides
permanent authority
to finance reestimates
(line 1200). Show
reestimates in PY and
CY only.

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185B

Program Account
Summary of Loan Levels and Subsidy Data (Schedule U)
Summary of Loan Levels and Subsidy Data (in millions of dollars)
Identification code 73-1154-0-1-376

115001
115999
132001
132999
133001
133999
134001
134999
135001
135999
215001
215999
232001
232999
233001
233999
234001
234999
235001
235999

Direct loan levels supportable by subsidy budget authority:
Risk category A ……………………………………………………....................
Total direct loan levels ……………………………..........................................
Direct loan subsidy (in percent):
Risk category B (+ or -)…………………….………………………………….....
Weighted average subsidy rate ………………………….................................
Direct loan subsidy budget authority:
Risk category A (+ or -)…………………………………………………….........
Total subsidy budget authority …………………………..............................
Direct loan subsidy outlays:
Risk category A (+ or -)………………………………………………….............
Total subsidy outlays ………………………………………...........................
Direct loan net reestimate:
Net reestimate (+ or -)..…………..........................................….……………
Total direct loan reestimate......................................................................
Guaranteed loan levels supportable by subsidy budget authority:
Risk category B …………………….………………………................................
Total loan guarantee levels ……………………………..................................
Guaranteed loan subsidy (in percent):
Risk category B (+ or -)…………………….………………………………….....
Weighted average subsidy rate ………………………….................................
Guaranteed loan subsidy budget authority:
Risk category B (+ or -)…………………….………………………………….....
Total subsidy budget authority ……………………………..........................
Guaranteed loan subsidy outlays:
Risk category B (+ or -)…………………….………………………………….....
Total subsidy outlays ………………………………………….......................
Guaranteed loan net reestimate:
Net reestimate (+ or -)..…………..........................................….……………
Total guaranteed loan reestimate:………………….............................….…

OMB Circular No. A–11 (2020)

PY actual

CY est.

BY est.

500
500

500
500

500
500

4.57
4.57

5.23
5.23

4.03
4.03

23
23

26
26

20
20

23
23

26
26

10
10

117
117

55
55

3,000
3,000

3,000
3,000

------3,000
3,000

4.25
2.93

4.17
0.35

4.29
0.26

128
128

125
125

129
129

128
128

125
125

-4
-4

-2
-2

13
13
-------

Shaded entries are
automatically
calculated by
MAX.
Subsidy and
reestimate rates are
automatically
generated from CSR
Enter reestimate
budget authority in
the appropriate lines
(1350xx, 1351xx,
and 1352xx for
direct loans, 2350xx,
2351xx, and 2352xx
for loan guarantees).
For risk categories
with negative
subsidy, report lines
as negative amounts
(1320xx and 1340xx
for direct loan risk
categories, 2320xx
through 2340xx for
loan guarantee risk
categories.)
Contact the OMB
representative with
primary
responsibility for the
account to add or
modify risk
categories.

Page 55 of Section 185

EXHIBIT 185C

FEDERAL CREDIT

Direct Loan Financing Account
Program and Financing Schedule (Schedule P)
Identification code 73-4148-0-3-376
OBLIGATIONS BY PROGRAM ACTIVITY:
Credit program obligations:
0710 Direct loan obligations ...............................................................................................................
0713 Payment of interest to Treasury ...............................................................................................
0742 Downward reestimate paid to receipt account .......................................................................
0743 Interest on downward reestimates ...........................................................................................
0900 Total new obligations .................................................................................................................
BUDGETARY RESOURCES:
Unobligated balance:
1000 Unobligated balance brought forward, October 1 .................................................................
1021 Recoveries of prior year unpaid obligations ...........................................................................
1023 Unobligated balances applied to repay debt............................................................................
1050 Unobligated balance (total) ........................................................................................................
New financing authority (gross)
Borrowing authority:
Mandatory:
1400 Borrowing authority.....................................................................................................................
1440 Borrowing authority (total) ........................................................................................................
Spending authority from offsetting collections:
Mandatory:
1800 Collected .......................................................................................................................................
1801 Change in uncollected customer payments from program account .....................................
1825 Spending authority from offsetting collections applied to repay debt ................................
1850 Spending authority from offsetting collections (total) ..........................................................
1900 Total new financing authority ....................................................................................................
1930 Total budgetary resources available (gross)............................................................................
CHANGE IN OBLIGATED BALANCE:
Obligated balance, start of year (net)
3000 Unpaid obligations brought forward, October 1 (gross)........................................................
3060 Uncollected payments, Fed sources, brought forward Oct. 1 ...............................................
3100 Obligated balance, start of year (net).......................................................................................
Changes in obligated balance during the year:
3010 Obligations incurred, unexpired accounts ..............................................................................
3020 Total financing disbursements (gross) .....................................................................................
3070 Uncollected customer payments from program account .......................................................
3040 Recoveries of prior year unpaid obligations, unexpired ........................................................
Obligated balance, end of year (net)
3050 Unpaid obligations, end of year (gross) ..................................................................................
3090 Uncollected customer payments from program account .......................................................
3200 Obligated balance, end of year (net).........................................................................................
FINANCING AUTHORITY AND DISBURSEMENTS, NET:
Mandatory:
Gross budget authority and outlays:
4090 Budget authority, gross .............................................................................................................
4110 Total financing disbursements (gross)......................................................................................
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
FEDERAL SOURCES
4120 Payment from program account (-)............................................................................................
4120 Upward reestimate (-)..................................................................................................................
4120 Interest on upward reestimate (-)..............................................................................................
NON-FEDERAL SOURCES
4123 Repayments of principal, net (-)................................................................................................
4123 Other income (-)...........................................................................................................................
4130 Offsets against gross budget authority and outlays (total)......................................................
Additional offsets against gross budget authority only:
4140 Change in uncollected customer payments from Federal sources, unexpired accounts...
4150 Additional offsets against budget authority only (total).......................................................
4160 Budget authority, net (mandatory).............................................................................................
4170 Outlays, net (mandatory).............................................................................................................
Budget authority and outlays, net (total):
4180 Financing authority, net...............................................................................................................
4190 Financing disbursements, net.....................................................................................................

Page 56 of Section 185

PY actual

CY est.

BY est.

500
---------500

500
20
------520

500
20
------520

-------------

-------------

-------------

478
478

494
494

500
500

275
----253
22
500
500

352
----346
6
500
500

426
----426
0
500
500

----------

1
---1

21
---21

501
-500
-------

520
-500
-------

520
-500
-------

1
---1

21
---21

41
---41

500
500

500
500

500
500

-23
-88
-29

-26
-20
-35

-20
-------

-123
-12
-275

-247
-24
-352

-373
-33
-426

------225
225

------148
148

------74
74

225
225

148
148

74
74

Shaded entries
are automatically
calculated by
MAX.
You must use
special coding for
lines 0701-0709.
See section
185.11(a) for a
complete list.

Line 3050 is
automatically
copied from line
1801 but with the
opposite sign.
Update the line
stub to be
consistent with
line 1801.

Line 4140 is
automatically
copied from line
1801 but with the
opposite sign.

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185D

Direct Loan Financing Account
Status of Direct Loans (Schedule G)
Status of Direct Loans (in millions of dollars)
Identification code 73-4148-0-3-376
Position with respect to appropriations act limitation on obligation:
1111 Direct loan obligations from current-year authority........................................
1142 Unobligated direct loan limitations (-).................................................................
1150
Total direct loan obligations..............................................................................

1210
1231
1232
1251
1263
1290

Cumulative balance of direct loans outstanding:
Outstanding, start of year.....................................................................................
Disbursements:
Direct loan disbursements..................................................................................
Purchase of loan assets from the public..........................................................
Repayments: Repayments and prepayments (-)................................................
Write-offs for default: Direct loans (-)................................................................
Outstanding, end of year....................................................................................

OMB Circular No. A–11 (2020)

PY actual

CY est.

BY est.

500
---500

500
---500

500
---500

----

377

630

500
----123
---377

500
----247
---630

500
----373
---757

Shaded entries are
automatically
calculated by
MAX.

Page 57 of Section 185

EXHIBIT 185E

FEDERAL CREDIT

Direct Loan Financing Account
Balance Sheet (Schedule F)
Balance Sheet (in millions of dollars)
Identification code 73-4148-0-3-376

PY-1 actual

PY actual

0
0

54
0

0
0
0
0

377
-23
354
408

LIABILITIES
Federal liabilities:
2103
Debt payable to Treasury .................................................................................
2999
Total liabilities .....................................................................................................

0
0

378
378

4999

0

378

1101
1106
1401
1405
1499
1999

ASSETS:
Federal assets:
Fund balances with Treasury............................................................................
Receivables, net ..................................................................................................
Net value of assets related to post-1991 direct loans receivable:
Direct loans receivable, gross...........................................................................
Allowance for subsidy cost (-) .........................................................................
Net present value of assets related to direct loans ....................................
Total assets .........................................................................................................

Total liabilities and net position ..........................................................................

Shaded entries are
automatically

Line 1101 equals obligated
and un-obligated balances.

Line 1106 includes only
undisbursed upward
reestimates and interest on
such reestimates. Do not
report amounts for CY or
BY. Do not include
undisbursed subsidy from
the program account even if

Include undisbursed
downward reestimates and
interest on such reestimates

See Section 86.1 for detailed
information about balance
sheets.
The financing account is
designed to break even and
thus have a zero results of
operation.

Page 58 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185F

Guaranteed Loan Financing Account
Program and Financing Schedule (Schedule P)
Identification code 73-4149-0-3-376
OBLIGATIONS BY PROGRAM ACTIVITY:
Credit program obligations:
0711 Default claim payments on principal ..................................................................
0712 Default claim payments on interest ....................................................................
0742 Downward reestimate paid to receipt account .................................................
0743 Interest on downward reestimates .....................................................................
0900 Total new obligations ..........................................................................................
BUDGETARY RESOURCES:
Unobligated balance:
1000 Unobligated balance brought forward, October 1 ...........................................
New financing authority (gross)
Borrowing Authority:
Mandatory:
1400 Borrowing authority ..............................................................................................
Spending authority from offsetting collections:
Mandatory:
1800 Collected (mandatory) ..........................................................................................
1825 Spending authority from offsetting collections applied to repay debt .........
1850 Spending authority from offsetting collections (total) ...................................
1900 Total new financing authority .............................................................................
1930 Total budgetary resources available (gross)......................................................
Memorandum (non-add) entries:
1941 Unexpired unobligated balances, end of year ..................................................
CHANGE IN OBLIGATED BALANCE:
Obligated balance, start of year (net)
3000 Unpaid obligations brought forward, October 1 (gross)..................................
3060 Uncollected payments, Fed sources, brought forward, Oct 1.........................
3100 Obligated balance, start of year (net)……………………………………………
Changes in obligated balance during the year:
3010 Obligations incurred, unexpired accounts ........................................................
3020 Total financing disbursements (gross)
Obligated balance, end of year (net)
3050 Unpaid obligations, end of year (gross) ...........................................................
3090 Uncollected customer payments from program account..................................
3200 Obligated balance, end of year (net)...................................................................
FINANCING AUTHORITY AND DISBURSEMENTS, NET:
Mandatory:
Gross budget authority and outlays:
4090 Budget authority, gross .......................................................................................
4110 Total financing disbursements (mandatory)......................................................
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
FEDERAL SOURCES
4120 Payment from program account..........................................................................
4122 Interest on uninvested funds..............................................................................
NON-FEDERAL SOURCES
4123 Fees.........................................................................................................................
4123 Recoveries .............................................................................................................
4130 Offsets against gross budget authority and outlays (total)...........................
Additional offsets against gross budget authority only:
4140 Uncollected customer payments from program account .................................
4160 Financing authority, net (mandatory)..................................................................
4170 Financing disbursements, net (mandatory)........................................................
Budget authority and outlays, net (total):
4180 Financing authority, net........................................................................................
4190 Financing disbursements, net...............................................................................

OMB Circular No. A–11 (2020)

PY actual

CY est.

BY est.

73
27
3
1
104

72
31
1
1
105

72
31
------103

100

278

376

----

----

----

282
---282
282
382

318
-115
203
203
481

323
---323
323
699

278

376

----

----------

----------

----------

104
-252

105
-333

103
-331

----------

----------

----------

282
252

203
333

323
331

-128
----

-125
-2

-129
-1

-30
-124
-282

-30
-165
-322

-30
-165
-325

-------30

----115
15

---8
6

0
-30

-115
15

8
6

Shaded entries are
automatically
calculated by
MAX.

Line 3050 is
automatically copied
from line 1801 but
with the opposite
sign. Update the line
stub to be consistent
with 1801.

Line 4140 is
automatically copied
from line 3050 but
will appear in the
Budget Appendix
with the opposite
sign.

Page 59 of Section 185

EXHIBIT 185G

FEDERAL CREDIT

Guaranteed Loan Financing Account
Status of Guaranteed Loans (Schedule H)
Status of Guaranteed Loans (in millions of dollars)
Identification code 73-4149-0-3-376

PY actual

CY est.

BY est.

Position with respect to appropriations act limitation on commitments:
2111 Guaranteed loan commitments from current-year authority............................
2150
Total guaranteed loan commitments ..............................................................

3,000
3,000

3,000
3,000

3,000
3,000

Memorandum:
Guaranteed amount of guaranteed loan commitments..................................

3,000

3,000

3,000

5,821
3,000
-985

7,763
3,000
-1,000

9,691
3,000
-1,000

-48
-25
7,763

-50
-22
9,691

-50
-22
11,619

2199

Cumulative balance of guaranteed loans outstanding:
Outstanding, start of year ...................................................................................
Disbursements of new guaranteed loans .........................................................
Repayments and prepayments ...........................................................................
Adjustments
2261
Terminations for default that result in loans receivable ..............................
2263
Terminations for default that result in claim payments ...............................
2290
Outstanding, end of year .................................................................................

2210
2231
2251

2299

Memorandum:
Guaranteed amount of guaranteed loans outstanding, end of year...............

5,821

7,326

8,804

2310
2331
2351
2361
2364
2390

Addendum:
Cumulative balance of defaulted guaranteed loans that result in loans
receivable
Outstanding, start of year ...................................................................................
Disbursements for guaranteed loan claims ......................................................
Repayments of loans receivable ........................................................................
Write-offs of loans receivable ............................................................................
Other adjustments, net ........................................................................................
Outstanding, end of year .................................................................................

3,450
1,452
-24
-68
56
4,866

4,866
980
-48
-80
---5,718

5,718
980
-48
-80
---6,570

Page 60 of Section 185

Shaded entries are
automatically
calculated by MAX.

Include line 2111 even
if the value is zero.

Line 2199 is required
even if the value is the
same as line 2150.

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185H

Guaranteed Loan Financing Account
Balance Sheet (Schedule F)
Balance Sheet (in millions of dollars)
Identification code 73-4149-0-3-376

1101
1106
1206

1501
1504
1505
1599
1999

ASSETS:
Federal assets:
Fund balances with Treasury............................................................................
Receivables, net ..................................................................................................
Non-Federal assets: Receivables, net..................................................................
Net value of assets related to post-1991 acquired defaulted guaranteed
loans receivable:
Defaulted guaranteed loans receivable............................................................
Foreclosed property............................................................................................
Allowance for subsidy cost (-) .........................................................................
Net present value of assets related to defaulted guaranteed loans.............
Total assets ......................................................................................................

PY-1 actual

PY actual
Shaded entries are automatically
calculated by MAX.

165
1,674
7

130
1,521
11

6,426
2
-4,342
2,086
3,932

8,396
12
-6,204
2,204
3,866

50
1,692
2

123
1,409
6

2201
2204
2999

LIABILITIES
Federal liabilities:
Accounts Payable..................................................................................................
Debt..........................................................................................................................
Other.........................................................................................................................
Non-Federal liabilities:
Accounts Payable..................................................................................................
Liabilities for loan guarantees...............................................................................
Total liabilities ..................................................................................................

265
1,923
3,932

354
1,974
3,866

4999

NET POSITION
Total liabilities and net position ..........................................................................

3,932

3,866

2101
2103
2105

Line 1101 equals obligated and
unobligated balances.

Line 1106 includes only
undisbursed upward reestimates
and interest on such reestimates.
Do not report amounts for CY or
BY. Do not include undisbursed
subsidy from the program
account even if it has been
obligated.

Include undisbursed downward
reestimates and interest on such
estimates on line 2101.

The financing account is
designed to break even and thus
have a zero results of operation.

See section 86.2 for detailed
information about balance
sheets.

OMB Circular No. A–11 (2020)

Page 61 of Section 185

EXHIBIT 185I

FEDERAL CREDIT

Liquidating Account
Program and Financing Schedule (Schedule P)
Identification code 73-4154-0-3-376

PY actual

CY est.

BY est.
Shaded entries are
automatically

OBLIGATIONS BY PROGRAM ACTIVITY:
Credit program obligations:
0005

Guaranteed loan default claims ...........................................................................

1

1

0709

Administrative expenses .....................................................................................

2

1

1

0711

Default claim payments on principal ..................................................................

1

0

0

0791 Direct program activities, subtotal ......................................................................
0900 Total new obligations ..........................................................................................
BUDGETARY RESOURCES:
Unobligated balance:
1000 Unobligated balance, brought forward, October 1 ..........................................
1022 Capital transfer of unobligated balances to general fund ..............................
1050 Unobligated balance (total) ..................................................................................
New financing authority (gross)
Budget Authority:
Mandatory:
1200 Appropriation (mandatory) .................................................................................
Spending authority from offsetting collections:
Mandatory:
1800 Collected (mandatory) ..........................................................................................
1820 Capital transfer of spending authority to general fund ..................................
1825 Spending authority from offsetting collections applied to repay debt ........
1850 Spending authority from offsetting collections (total) ...................................
1900 Budget authority (discretionary and mandatory)..............................................
1930 Total budgetary resources available .................................................................
CHANGE IN OBLIGATED BALANCE:
Obligated balance, start of year (net)
3000 Unpaid obligations brought forward, October 1 (gross)..................................
3100 Obligated balance, start of year (net) .................................................................
Changes in obligated balance during the year:
3010 Obligations incurred, unexpired accounts ........................................................
3020 Outlays (gross).......................................................................................................
Obligated balance, end of year (net)
3050 Unpaid obligations, end of year (gross) ...........................................................
3200 Obligated balance, end of year (net)...................................................................
FINANCING AUTHORITY AND DISBURSEMENTS, NET:
Mandatory:
Gross budget authority and outlays:
4090 Mandatory budget authority, gross ..................................................................
4100 Outlays from new mandatory authority .............................................................
4110 Total outlays, gross ..............................................................................................
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
NON-FEDERAL SOURCES
4123 Principal..................................................................................................................
4130 Offsets against gross budget authority and outlays (total)...........................
4160 Budget authority, net (mandatory)......................................................................
4170 Outlays, net (mandatory).......................................................................................
Budget authority and outlays, net (total):
4180 Budget authority, net.............................................................................................
4190 Outlays, net.............................................................................................................

3
4

1
2

1
2

6
-6
0

5
-5
0

0
---0

2

2

1

10
----3
7
9
9

6
-5
-1
---2
2

4
-2
-1
1
2
2

3
3

3
3

5
5

4
-4

2
----

2
-1

3
3

5
5

6
6

9
4
4

2
0
0

2
1
1

-10
-10
-1
-6

-6
-6
-4
-6

-4
-4
-2
-3

-1
-6

-4
-6

-2
-3

Page 62 of Section 185

1

There should be no
unobligated balance (line
1000) unless an extension
has been approved by
OMB. Excess amounts
should be used to repay
debt or transferred to the

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185J

Liquidating Account
Status of Direct Loans (Schedule G)
Status of Direct Loans (in millions of dollars)
Identification code 73-4154-0-3-376

1210
1251
1263
1264
1290

Cumulative balance of direct loans outstanding:
Outstanding, start of year.....................................................................................
Repayments and prepayments ........................................................................
Write-offs for default:
Direct loans ............................................................................................................
Other adjustments, net (+ or -) ............................................................................
Outstanding, end of year....................................................................................

OMB Circular No. A–11 (2020)

PY actual

CY est.

BY est.

25
----

21
-1

16
-1

-2
-2
21

-2
-2
16

-2
-1
12

Shaded entries are
automatically
calculated by MAX.

For liquidating
accounts, do not use
lines 1111-1150. Most
liquidating accounts
should not use line
1231. Liquidating
accounts should not
use schedule Y lines
6200 or 6300 (net
financing
disbursements).

Page 63 of Section 185

EXHIBIT 185K

FEDERAL CREDIT

Liquidating Account
Status of Guaranteed Loans (Schedule H)
Status of Guaranteed Loans (in millions of dollars)
Identification code 73-4154-0-3-376

2210
2251

Cumulative balance of guaranteed loans outstanding:
Outstanding, start of year.....................................................................................
Repayments and prepayments ...........................................................................
Adjustments:
Terminations for default that result in claim payments ................................
Outstanding, end of year ..................................................................................

PY actual

CY est.

BY est.

74
-20

52
-18

33
-15

-2
52

-1
33

-1
17

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding,
end of year ...........................................................................................................

43

18

10

Addendum:
Cumulative balance of defaulted guaranteed loans that result in loans
receivable:
Outstanding, start of year ................................................................................
Disbursements for guaranteed loan claims ....................................................
Write-offs of loans receivable .........................................................................
Other adjustments, net ......................................................................................
Outstanding, end of year ...............................................................................

45
----7
4
42

42
1
-14
---29

29
1
-14
---16

2263
2290

2310
2331
2361
2364
2390

Page 64 of Section 185

Shaded entries are
automatically
calculated by MAX.

For liquidating
accounts, do not use
lines 2111-2150 or
6300. Most
liquidating accounts
should not use line
2231. Liquidating
accounts should not
use schedule Y lines
6200 or 6300 (net
financing
disbursements).

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185L

Liquidating Account
Balance Sheet (Schedule F)
Balance Sheet (in millions of dollars)
Identification code 73-4154-0-3-376

1101
1206

1601
1603
1604
1699
1701
1703
1799
1901
1999

ASSETS:
Federal assets:
Fund balances with Treasury...............................................................................
Non-Federal Assets
Receivables, net .................................................................................................
Net value of assets related to pre-1992 direct loans receivable and
acquired defaulted guaranteed loans receivable:
Direct loans, gross .............................................................................................
Allowance for estimated uncollectible loans and interest (-) ......................
Direct loans and interest receivable, net
Value of assets related to direct loans .........................................................
Defaulted guaranteed loans, gross .................................................................
Allowance for estimated uncollectible loans and interest (-) ......................
Value of assets related to loan guarantees ....................................................
Other Federal assets: Other assets ...................................................................
Total assets ........................................................................................................

2201
2207
2999

LIABILITIES
Federal liabilities:
Accounts payable .............................................................................................
Debt to the FFB....................................................................................................
Resources payable to Treasury .......................................................................
Non-Federal liabilities:
Accounts payable .............................................................................................
Other liabilities ...................................................................................................
Total liabilities ....................................................................................................

4999

NET POSITION
Total liabilities and net position .........................................................................

2101
2103
2104

OMB Circular No. A–11 (2020)

PY-1 actual

PY actual

8

8

3

3

25
-1
24
24
45
-23
22
7
64

21
---21
21
42
-24
18
6
56

1
6
55

1
2
50

1
1
64

2
1
56

64

56

Shaded entries are automatically
calculated by MAX.

See section 86.2 for detailed
information about balance sheets.

Page 65 of Section 185

EXHIBIT 185M

FEDERAL CREDIT

Standard Appropriations Language

Subsidy cost of the direct loan program

Subsidy cost of the loan guarantee program

For the cost of direct loans, $20,000,000, and for the cost of
loan guarantees, $129,000,000, as authorized by 7 U.S.C. 999:
Provided, That such costs, including the cost of modifying such
loans, shall be as defined in section 502 of the Congressional
Budget Act of 1974: Provided further, That these funds are
available to subsidize gross obligations for the principal
amount of direct loans not to exceed $500,000,000 and total
loan principal, any part of which is to be guaranteed, not to
exceed $3,000,000,000. In addition, for administrative expenses
to carry out direct and loan guarantee programs, $55,000,000.

Limitation on loan guarantee program

Authorizing statute

Limitation on direct loan program

Administrative expenses

Please see section 95.6 for more information on appropriations language for credit programs.

Page 66 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185N

Initial Apportionment
Program Account
Funds Provided by Public Law XXX-XXX

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Bureau / Account Title / Cat B Stub / Line Split

Agency Footnote

Line
Line No. Split

Prev Footnote

SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

Department of Government
Bureau: Office of the Secretary
Account : Credit Program Account (003-04-0138)
TAFS: 80-0138 /2011
Rprt Cat NO

Reporting Categories

AdjAuth NO

Adjustment Authority provided

1100

1920

6011
6012
6013
6190

BA: Disc: Appropriation……………………………………

18,530,000

Total budge tary resource s avail (disc. and mand.)

18,530,000

Direct loan subsidy…………………………………………
Guaranteed loan subsidy……………………………………
Administrative expenses……………………………………

11,530,000
6,000,000
1,000,000

Total budge tary resource s available

18,530,000

Subsidy ($11,530,000
+ $6,000,000) +
administrative
expenses ($1,000,000).

These two entries must
be equal.

Approval By:_______________________
Approval On:_______________________
NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the
purpose of paying legitimate obligations related to canceled accounts.

OMB Circular No. A–11 (2020)

Page 67 of Section 185

EXHIBIT 185O

FEDERAL CREDIT

Initial Apportionment
Direct Loan Financing Account
Funds Provided by Public Law XXX-XXX

Previous Approved

Agency Request

OMB Action

OMB Footnote

Bureau / Account Title / Cat B Stub / Line Split

Agency Footnote

Line
Line No. Split

Prev Footnote

SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

Department of Government
Bureau: Office of the Secretary
Account : Direct Loan Financing Account (003-04-4147)
TAFS 80-4147 /X
Rprt Cat NO
AdjAuth NO

Reporting Categories
Adjustment Authority provided
Direct loan limitation
($100,000,000) minus
subsidy ($11,530,000).

1400

BA: Mand: Borrowing authority..............................................................................

1840

BA: Mand: Spending auth: Antic colls, reimbs, other……………………………………

1842

BA: Mand: Spending auth: Antic cap tran, red debt..................................................

1920

Total budge tary re source s avail (disc. and mand.)

6001
6002
6003
6004

First quarter...........................................................................................................
Second quarter......................................................................................................
Third quarter.........................................................................................................
Fourth quarter........................................................................................................

25,000,000
25,000,000
25,000,000
25,000,000

6011

Interest paid to Treasury........................................................................................

1,680,250

6190

Total budge tary re source s available

0

Anticipated principal
repayments to
Treasury.

88,470,000
21,773,000

Subsidy from the
program account
($11,530,000) +
repayments from
borrower
($10,243,000). 100%
of the subsidy is
recorded because the
spending plan
assumes that all loans
will be obligated in the
first year.

-8,562,750
101,680,250

These two entries must
be equal.

101,680,250

Approval By:_______________________
Approval On:_______________________
NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the purpose of paying legitimate obligations
related to canceled accounts.

Page 68 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185P

Initial Apportionment
Guaranteed Loan Financing Account
Funds Provided by Public Law XXX-XXX

Agency Request

OMB Action

OMB Footnote

Previous
Approved

Line Split Bureau / Account Title / Cat B Stub / Line Split

Agency Footnote

Line No.

Prev Footnote

SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

Department of Government
Bureau: Office of the Secretary
Account: Guaranteed Loan Financing Account (003-04-4148)
TAFS 80-4148 /X
Rprt Cat
AdjAuth

1840

1920

NO
NO

Reporting Categories
Adjustment Authority provided

BA: Mand: Spending auth:Antic colls, reimbs, other……………

6,360,000

Total budge tary re source s avail (disc. and mand.)

6,360,000

Subsidy from the
program account
($6,000,000) +
interest from
Treasury ($360,000).

These two entries must
be equal.

6182
6190

Budgetary Resources: Unappor bal, revolving fnd….…....……
Total budge tary re source s available

8100
8200

Program Level, Current Year…….…….……………………..
Program Level, Unused from prior years…..……..……………
Lines 8100 and 8200

8201
8202
8203
8204

Application, Category A, First quarter………………….……..
Application, Category A, Second quarter…………………...…
Application, Category A, Third quarter…………………..……
Application, Category A, Fourth quarter………………………

8211

Category B: Guaranteed loan program……….…………………

`

6,360,000
6,360,000

70,000,000

Limitation on loan
guarantees.

are only used on the
SF 132 for guaranteed
loan financing
accounts.

70,000,000

Application, Category A, First quarter
Approval By:_______________________
Approval On:_______________________
NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the
purpose of paying legitimate obligations related to canceled accounts.

OMB Circular No. A–11 (2020)

Page 69 of Section 185

EXHIBIT 185Q

FEDERAL CREDIT

Reapportionment for Modification
Program Account

Previous Approved

Agency Request

OMB Action

OMB Footnote

Line Split Bureau / Account Title / Cat B Stub / Line Split

Agency Footnote

Line No.

Prev Footnote

Funds Provided by Public Law XXX-XXX

Department of Government
Bureau: Office of the Secretary
Account : Credit Program Account (003-04-0138)
TAFS: 80-0138 /2011
Rprt Cat
AdjAuth

1100

NO
NO

Reporting Categories
Adjustment Authority provided

If your current
BA: Disc: Appropriation………………………………………………

18,530,000

19,530,000

apportionment does
not provide budgetary
resources to cover the
modification cost, you
must submit a
reapportionment.

1920

Total budge tary re source s (disc. and mand.)

18,530,000

19,530,000

6011
6012
6013
6014

Direct loan subsidy……………………………………………………
Guaranteed loan subsidy………………………………………………
Administrative expenses………………………………………………
Direct loan modification……….………………………………………

11,530,000
6,000,000
1,000,000

11,530,000
6,000,000
1,000,000
1,000,000

Budgetary resources for
modifications must be
apportioned in advance.

6190

Total budge tary re source s available

18,530,000

Subsidy
($11,530,000 +
$6,000,000) +
modification
($1,000,000) +
administrative
expenses
($1,000,000).

These two
entries must be
equal.

19,530,000

Approval By:_______________________
Approval On:_______________________
NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the purpose of paying
legitimate obligations related to canceled accounts.

Page 70 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185R

Reapportionment for Upward Reestimate
Program Account
Funds Provided by Public Law XXX-XXX

Agency Request

OMB Action

OMB Footnote

Previous Approved

Agency Footnote

Line No. Line Split Bureau / Account Title / Cat B Stub / Line Split

Prev Footnote

SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

Department of Government
Bureau: Office of the Secretary
Account : Credit Program Account (003-04-0138)
TAFS: 80-0138 /2011
Rprt Cat NO
AdjAuth NO

Reporting Categories
Adjustment Authority provided

1200

BA: Mand: Appropriation………………………………………………

1250

BA: Mand: Anticipated appropriation…………………………………

18,530,000

18,530,000
1,000,000

If your current apportionment does not
provide budgetary resources to cover
the upward reestimate, you must submit
a reapportionment requesting permanent
indefinite authority to cover upward
reestimate of $1,000,000.

1920

Total budgetary resources avail (disc. and mand.)

18,530,000

19,530,000

6011
6012
6013
6014

Direct loan subsidy………..……………………………………………
Guaranteed loan subsidy………………………………………………
Administrative expenses………………………………………………
Reestimate……………………………………………………………

11,530,000
6,000,000
1,000,000

11,530,000
6,000,000
1,000,000
1,000,000

Budgetary resources
for upward reestimate.

6190

Total budgetary resources available

18,530,000

Until indefinite
appropriations
are warranted,
include them on
line 1250. On
subsequent
apportionments,
include the
warranted
amounts on line
1200 (see line
description of
indefinite
appropriation).

These two
entries must be
equal.

19,530,000

Approval By:_______________________
Approval On:_______________________
NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the purpose of paying
legitimate obligations related to canceled accounts.

OMB Circular No. A–11 (2020)

Page 71 of Section 185

EXHIBIT 185S

FEDERAL CREDIT

Reapportionment for Downward Reestimate
Direct Loan Financing Account
Funds Provided by Public Law XXX-XXX

Previous
Approved

Agency Request

OMB Action

OMB Footnote

Bureau / Account Title / Cat B Stub / Line Split

Agency Footnote

Line
Line No. Split

Prev Footnote

SF 132 APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

Department of Government
Bureau: Office of the Secretary
Account : Direct Loan Financing Account (003-04-4147)
TAFS 80-4147 /X
Rprt Cat NO
AdjAuth NO
1400

Reporting Categories
Adjustment Authority provided
BA: Mand: Borrowing authority………………………………

88,470,000

88,470,000

Direct loan limitation
($100,000,000) minus
subsidy ($11,530,000).

1800

BA: Mand: Spending auth: Collected (mand.)…………………

21,773,000

22,773,000

If your current apportionment does not
address the downward reestimate, you
must submit a reapportionment.

1825

BA: Mand: Spending auth: Applied to repay debt………….....

-8,562,750

-8,562,750

1920

Total budge tary resources avail (disc. and mand.)

101,680,250

102,680,250

6001
6002
6003
6004

First quarter……………………………………………………
Second quarter…………………………………………………
Third quarter…………………………………………………
Fourth quarter…………………………………………………

25,000,000
25,000,000
25,000,000
25,000,000

25,000,000
25,000,000
25,000,000
25,000,000

6011
6012

Interest paid to Treasury………………………... ……………
To receipt account……………………………………………

1,680,250

1,680,250
1,000,000

Direct loan
limitation
($100,000,000)
minus subsidy
($11,530,000).

$1,000,000 more
was collected
from borrowers
than estimated.

Use 1825
(actual) and
1842
(anticipated) to
show principal
repayments to
Treasury.

These two
entries must be

Downward reestimates are obligated and
disbursed to the receipt account.

6190

Total budge tary resources available

101,680,250

102,680,250

Approval By:_______________________
Approval On:_______________________

NOTE. Pursuant to 31 U.S.C. 1553(b), not to exceed one percent of the total appropriation for this account is apportioned for the
purpose of paying legitimate obligations related to canceled accounts.

Page 72 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185T

Apportionment for Liquidating Account

Agency Request

OMB Action

OMB Footnote

Previous Approved

Agency Footnote

Line No. Line Split Bureau / Account Title / Cat B Stub / Line Split

Prev Footnote

FY 20xx Apportionment
Funds provided by Public Law XXX-XXX

Department of Government
Bureau: Office of the Secretary
Account : Liquidating Account (003-04-4147)
TAFS 80-4147 /X
IterNo

Rprt Cat
AdjAut

1
NO
NO

Last Approved Apportionment: N/A, First Request of year

Reporting Categories
Adjustment Authority provided

1250

BA: Mand: Anticipated appropriation

1,000,000

1800

BA: Mand: Spending auth: Collected (mand.)

4,000,000

1820

BA: Mand: Cap trans of spending authority from offsetting collections to general fund (-)

1825

BA: Mand: Spending auth: Applied to repay debt

1920

Total budgetary resources avail (disc. and mand.)

6001
6002
6003
6004

First quarter
Second quarter
Third quarter
Fourth quarter

6011
6012

Payment on Default Loans
Administrative Expenses

6190

Total budgetary resources available

OMB Circular No. A–11 (2020)

-2,000,000

-1,000,000
2,000,000

Repay debt
($1,000,000) and
balances swept to
Treasury
($1,000,000).

Use 1825 (actual)
and 1842
(anticipated) to
show principal
repayments to
Treasury.

These two entries
must be equal.

1,000,000
1,000,000

2,000,000

Page 73 of Section 185

EXHIBIT 185U

FEDERAL CREDIT

End of First Quarter: Program Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ended 12/31/CY

AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Credit Program Account
Unexpired

BUDGETARY RESOURCES
1100 BA: Disc: Appropriation (disc.)……………………………
1900 Budget authority total (disc. and mand.).........................
1910 Total budge tary re source s (disc. and mand.)............

18,530,000
18,530,000
18,530,000

STATUS OF BUDGETARY RESOURCES
2002 Direct loan subsidy………………………………...........
2002 Guaranteed loan subsidy…...………………………………

2,882,500
1,500,000

2002 Administrative expenses…………………………………

250,000

2201 Unob Bal: Apportioned: Avail in the current period..........

13,897,500

The appropriations becoming available on or after October
1 of the fiscal year. In this case, it is composed of direct
loan subsidy ($11,530,000) + guaranteed loan subsidy
($6,000,000) + administrative expenses ($1,000,000).

25% of the total direct and guaranteed loan subsidy has
been obligated.

25% of the total administrative expenses has been
obligated.

Amount apportioned under Category B of the latest SF 132
($18,530,000) minus the total obligations incurred above
($4,632,500).

2500 Total budge tary re source s……..….…….....…………

18,530,000

CHANGE IN OBLIGATED BALANCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross.....
3030 Ob Bal: Obligations incurred: Unexpired accounts...........
3040 Ob Bal: Outlays (gross).................................................
3090 Ob Bal: EOY: Unpaid obligations (gross)........................
3100 Obligate d balance , end of ye ar (net).........................

0
4,632,500
3,756,000
876,500
876,500

BUDGET AUTHORITY AND OUTLAYS, NET
4000 Disc: Budget authority, gross.........................................
4010 Disc: Outlays from new authority...................................
4020 Disc: Total outlays, gross...............................................
4070 Disc: Budget authority, net............................................
4080 Disc: Outlays, net.........................................................

18,530,000
3,756,000
3,756,000
18,530,000
3,756,000

4180 Budge t authority, ne t (disc. and mand.)....................
4190 Outlays, ne t (disc. and mand.)...................................

18,530,000
3,756,000

Loan subsidy obligated but not yet disbursed.

Loan subsidy and administrative cost obligated and
disbursed.

Note: Exhibit 185U illustrates the End of First
Quarter SF 133 report for this account. Exhibits
185V amd 185W show the related end of First
Quarter Direct Loan and Guaranteed Loan
Financing accounts, respectively.

Page 74 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185V

End of First Quarter: Direct Loan Financing Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Fiscal Year CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Direct Loan Financing Account
Unexpired

BUDGETARY RESOURCES
1400 BA: Mand: Borrowing authority……………………………………

88,470,000

Amount apportioned on latest SF 132. For indefinite
borrowing authority, see SF 132 lines 1000, 1400, and 1401.
As direct loans are obligated and disbursed, the loan subsidy
is collected from the program account.

1800 BA: Mand: Spending auth: Collected…………………………………
1801 BA: Mand: Spending auth: Chng uncoll paymt Fed src………….....

2,306,000
576,500

Direct loan subsidy obligated but not yet received from the
program account.

1825 BA: Mand: Spending auth: Applied to repay debt………….............

-8,562,750

Use 1825 (actual) and 1840 (anticipated) to show principal
repayments to Treasury. If you have any unobligated
balances brought forward October 1st, please use 1023 to
repay debt.

1840 BA: Mand: Spending auth:Antic colls, reimbs, other advance………

18,890,500

1850 BA: Mand: Spending auth: Total……………………......................
1910 Total budge tary resources (disc. and mand.)…………..………

13,210,250
101,680,250

STATUS OF BUDGETARY RESOURCES
2001 Direct obs incurred: Category A (by quarter)……..…………………

25,000,000

2002 Interest payment to Treasury……...…...............……………………

1,680,250

2202 Unob Bal: Apportioned: Avail in subsequent periods……..…………

56,109,500

2203 Unob Bal: Apportioned: Anticipated ……..…………………..……
2500 Total budge tary resources…..….…….....………………………

18,890,500
101,680,250

CHANGE IN OBLIGATED BALANCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross………………
3030 Ob Bal: Obligations incurred: Unexpired accounts…………………
3040 Ob Bal: Outlays (gross) (-)..........................................................
3050 Ob Bal: Change, uncoll cust paymt, Fed srcs, unexp………………
3090 Ob Bal: EOY: Unpaid obligations (gross)……………………………
3091 Ob Bal: EOY: Uncoll cust payments fm Fed srcs, EOY.….............
3100 Obligate d balance , end of year (ne t)……………………………

The remainder of the loan subsidy expected from the
program account for the unobligated portion of the direct
loans plus the expected repayments from borrowers that
will not be received until the end of the fiscal year.

Obligations incurred against the amount apportioned for
this period under Category A of the latest SF 132.
Interest is obligated through the year but not yet disbursed.

Amount apportioned on latest SF 132 by time periods
(under Category A &B) that will not become available
until after the reporting period.

0
26,680,250
-79,907,250
-576,500

Direct loans obligated but not yet disbursed + interest
payment to Treasury obligated but not yet disbursed.

-53,227,000
-576,500
-53,803,500

BUDGET AUTHORITY AND OUTLAYS, NET
4090 Mand: Budget authority, gross………………………………………
4110 Mand: Total outlays, gross………...…………………………………
4120 Mand: Offsets, BA and OL: Collections fm Fed srcs………………
4140 Mand: Offset, BA: Chng in uncol pay, Fed src, unex
4160 Mand: Budget authority, net…………………………………………
4170 Mand: Outlays, net…………………………..………………………

82,789,750
20,000,000
-2,306,000
-576,500
79,907,250
17,694,000

4180 Budge t authority, net (disc. and mand.)…………………………
4190 Outlays, net (disc. and mand.)……………………………………

79,907,250
17,694,000

Subsidy receivable from the program account for the
portion of the direct loans that were obligated but not
disbursed.

Loans disbursed from the account, as of this reporting
period.
Direct loan subsidy collected from program account.

Note: Exhibit 185U illustrates the End of First Quarter SF 133
report for the Program Account for this account. Exhibit
185Z illustrates the End of Fiscal Year SF 133 report for this
account.

OMB Circular No. A–11 (2020)

Page 75 of Section 185

EXHIBIT 185W

FEDERAL CREDIT

End of First Quarter: Guaranteed Loan Financing Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Fiscal Year CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Guaranteed Loan Financing Account
Unexpired

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, October 1……………………………

4,860,000

1800 BA: Mand: Spending auth: Collected………………………………

1,500,000

1850 BA: Mand: Spending auth: Total……………………...................

6,360,000

1910 Total budgetary resources (disc. and mand.)…………………

When loan guarantees have been committed
and the loans disbursed, the subsidy is
received from the program account
($1,500,000 ).

6,360,000

STATUS OF BUDGETARY RESOURCES
2202 Unob Bal: Apportioned: Avail in subsequent periods……..………
2500 Total budgetary resources…..….…….....……………………

6,360,000
6,360,000

Guaranteed loan financing accounts hold a
reserve for future defaults.

CHANGE IN OBLIGATED BALANCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross……………
3090 Ob Bal: EOY: Unpaid obligations (gross)
3100 Obligated balance, end of year (net)……………………………

0
0
0

BUDGET AUTHORITY AND OUTLAYS, NE
4090
4110
4120
4160
4170

Mand: Budget authority, gross……………………………………
Mand: Total outlays, gross………...………………………………
Mand: Offsets, BA and OL: Collections fm Fed srcs
Mand: Budget authority, net………………………………………
Mand: Outlays, net…………………………..……………………

1,500,000
0
-1,500,000
0
-1,500,000

4180 Budget authority, net (disc. and mand.)………………………
4190 Outlays, net (disc. and mand.)…………………………………

0
-1,500,000

Subsidy collected from program
account.

Note: Exhibit 185U illustrates the End of First SF
133 Quarter Program account for this account.
Exhibit 185AA illustrates the End of First Quarter
SF 133 for this account.

Page 76 of Section 185

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185X

End of Fiscal Year: Program Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Period ending 9/30 CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Credit Program Account
Unexpired

BUDGETARY RESOURCES

1100 BA: Disc: Appropriation (disc.)…………………………………………

1910 Total budgetary resources (disc. and mand.)................................

18,530,000

18,530,000

STATUS OF BUDGETARY RESOURCES

2002 Direct loan subsidy………………………………...............……………
2002 Guaranteed loan subsidy…...……………………………………………
2002 Administrative expenses…………………………………………………

11,530,000
6,000,000
1,000,000

2500 Total budgetary resources…..….…….....……………………………

18,530,000

100% of direct and guaranteed loan subsidy and
administrative expenses have been obligated.

CHANGE IN OBLIGATED BALANCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross…………………
3030 Ob Bal: Obligations incurred: Unexpired accounts………………………
3040 Ob Bal: Outlays (gross) …………………………………………………

0
18,530,000
-15,024,000

3090 Ob Bal: EOY: Unpaid obligations (gross)………………………………
3100 Obligated balance, end of year (net)…………………….……………
BUDGET AUTHORITY AND OUTLAYS, NET

3,506,000
3,506,000

4000 Disc: Budget authority, gross………………………….…………………
4010 Disc: Outlays from new authority………………………………………
4020 Disc: Total outlays, gross…………………………………………………
4070 Disc: Budget authority, net.................................................................
4080 Disc: Outlays, net..............................................................................

18,530,000
15,024,000
15,024,000
18,530,000
15,024,000

4180 Budget authority, net (disc. and mand.)………………………..……
4190 Outlays, net (disc. and mand.)………………………………………

OMB Circular No. A–11 (2020)

Loan subsidy obligated but not yet disbursed.

Loan subsidy and administrative cost obligated and
disbursed.

18,530,000
15,024,000

Page 77 of Section 185

EXHIBIT 185Y

FEDERAL CREDIT

End of Fiscal Year: Direct Loan Financing Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Fiscal Year CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Direct Loan Financing Account
Unexpired

BUDGETARY RESOURCES
1400 BA: Mand: Borrowing authority……………………………………

88,470,000

1800 BA: Mand: Spending auth: Collected………………………………

19,467,000

1801 BA: Mand: Spending auth: Chng uncoll paymt Fed src sources……

2,306,000

1825 BA: Mand: Spending auth: Applied to repay debt…………...........

-8,562,750

1820 BA: Mand: Spending auth: Total…………..................................…

13,210,250

1910 Total budgetary resources (disc. and mand.)........................

Amount apportioned on latest SF 132.

Direct loan subsidy collected from the program account
($11,530,000 * 80%) + repayments from borrower
($10,243,000).

Portion of the direct loan subsidy obligated but not yet
disbursed from the program account ($11,530,000* 20%).

Actual principal repayments to Treasury.

101,680,250

STATUS OF BUDGETARY RESOURCES
2001 Direct obs incurred: Category A (by quarter)……..………………

100,000,000

2002 Interest payment to Treasury……...…...............…………………

1,680,250

2500 Total budgetary resources…..….…….....………………………

101,680,250

STATUS OF BUDGETARY RESOURCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross……………
3030 Ob Bal: Obligations incurred: Unexpired accounts…………………
3040 Ob Bal: Outlays (gross) ……………………………………………
3090 Ob Bal: EOY: Unpaid obligations (gross)…………………………
3091 Ob Bal: EOY: Uncoll cust payments fm Fed srcs, EOY.…...........
3100 Obligated balance, end of year (net)…………………….……

0
101,680,250
-81,680,250
20,000,000
-2,306,000
17,694,000

Loan subsidy and administrative cost obligated and
disbursed.

Amount of direct loans obligated but not yet disbursed
($100,000,000 * 20%).

Direct loan subsidy still receivable from program account.

BUDGET AUTHORITY AND OUTLAYS, NET
4090
4110
4120
4140
4160
4170

Mand: Budget authority, gross……………………………………
Mand: Total Outlays, gross……………….………………………
Mand: Offsets, BA and OL: Collections fm Fed srcs ……………
Mand: Offset, BA: Chng in uncol pay, Fed src, unex ………………
Mand: Budget authority, net………………………………………
Mand: Outlays, net…………………………..……………………

4180 Budget authority, net (disc. and mand.)………………………
4190 Outlays, net (disc. and mand.)…………………………………

Page 78 of Section 185

101,680,250
-81,680,250
-19,467,000
-2,306,000
79,907,250
-62,213,250

Portion of the loan that has been disbursed ($100,000,000
* 80%) + interest paid to Treasury ($1,680,250).

Direct loan subsidy collected from the program account
($11,530,000 * 80%) + repayments from borrower
($10,243,000).

79,907,250
-62,213,250

OMB Circular No. A–11 (2020)

FEDERAL CREDIT

EXHIBIT 185Z

End of Fiscal Year: Guaranteed Loan Financing Account
Report on Budget Execution
SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
Fiscal Year CY
AGENCY: Department of Government
BUREAU: Office of the Secretary

APPROPRIATION OR FUND TITLE AND SYMBOL
Guaranteed Loan Financing Account
Unexpired

BUDGETARY RESOURCES
1000 Unob Bal: Brought forward, October 1..........................................

4,860,000

1800 BA: Mand: Spending auth: Collected..............................................

6,600,000

1910 Total budgetary resources (disc. and mand.)...........................

11,460,000

Subsidy collected from the program account $6,000,000
plus interest earned on financing account balances of
$600,000.

STATUS OF BUDGETARY RESOURCES

2403 Unob Bal: Unapportioned: Other resources.…........…...............……
2500 Total budgetary resources........................................................

11,460,000
11,460,000

Guaranteed loan financing accounts hold a reserve for
future defaults.

CHANGE IN OBLIGATED BALANCES
3000 Ob Bal: SOY: Unpaid obs brought forwd, Oct 1 gross....................

0

3100 Obligated balance, end of year (net).........................................

0

BUDGET AUTHORITY AND OUTLAYS, NET
4090 Mand: Budget authority, gross.......................................................
4110 Mand: Total Outlays, gross...........................................................
4120 Mand: Offsets, BA and OL: Collections fm Fed srcs......................
4122 Mand: Offset, BA and OL: Collect, int, uninvested.........................
4160 Mand: Budget authority, net..........................................................
4170 Mand: Outlays, net.......................................................................

6,600,000
0
-6,000,000
-600,000
0
-6,600,000

4180 Budget authority, net (disc. and mand.)....................................
4190 Outlays, net (disc. and mand.)...................................................

0
-6,600,000

OMB Circular No. A–11 (2020)

Amount of subsidy and interest collected.

Page 79 of Section 185

CIRCULAR NO. A–11
PART 6
THE FEDERAL PERFORMANCE
FRAMEWORK FOR IMPROVING PROGRAM
AND SERVICE DELIVERY

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

PART 6—EXECUTIVE SUMMARY

PART 6 – EXECUTIVE SUMMARY
Table of Contents
Section 200—Overview of the Federal Performance Framework
Section 210—Public Reporting
Section 220—The President’s Management Agenda, Cross-Agency Priority Goals, and Federal
Performance Plan
Section 230—Agency Strategic Planning
Section 240—Annual Performance Planning and Reporting
Section 250—Agency Priority Goals
Section 260—Performance and Strategic Reviews
Section 270—Program and Project Management
Section 280—Managing Customer Experience and Improving Service Delivery
Section 290—Evaluation and Evidence-Building Activities

Building a High Performance Government
Federal managers have an important obligation to ensure that every dollar spent delivers results for the
American people. To accomplish this, high-performing private and public sector organizations implement
performance management systems that engage leaders in regularly reviewing progress toward their goals.
Since 2010, the Federal Government has worked to apply effective performance management within and
across agencies. Leaders have established clear roles and responsibilities, set ambitious priority goals,
personally conducted regular reviews of progress, and taken action based on evidence and on opportunities
to coordinate across silos. To further advance these efforts, OMB has worked closely with agency
Performance Improvement Officers and other senior agency management officials to develop this guidance
for implementing the GPRA Modernization Act of 2010, which provides the core statutory foundation for
the Federal Performance Framework. As new policies and management initiatives have been introduced,
this framework has expanded to accommodate a more integrated and coordinated government-wide
management approach aimed at advancing performance improvement and management efforts in agencies,
including Enterprise Risk Management in 2016; Program and Project Management and Customer
Experience in 2018; and Evaluation and Evidence-building, Sharing Quality Services, and Category
Management in 2019.
Clarifying Key Roles and Responsibilities
Perhaps the most important aspect of any effective performance management system is ensuring active
leadership engagement. Leadership engagement fosters a high-performance culture that empowers
employees at all levels within an Agency or Department and enables the organization to work across silos
to solve problems. In particular, leaders are responsible not just for establishing goals and priorities but
also for conducting data-driven reviews that are critical for creating a results-oriented culture, where leaders
and staff debate questions that help them find, sustain, and spread promising practices and policies. This
guidance describes key roles and responsibilities in performance, program, and risk management for the
Agency Head, Chief Operating Officer (COO), Performance Improvement Officer (PIO), Program
Management Improvement Officer (PMIO), Goal Leaders, Chief Risk Officer (CRO), Evaluation Officer,

OMB Circular No. A-11 (2020)

Page 1 of the Executive Summary

PART 6—EXECUTIVE SUMMARY

the Performance Improvement Council (PIC), and Program Management Policy Council (PMPC). These
roles and responsibilities importantly disperse across and down within agencies to bureaus and components.
•

Agency COOs, who must be Deputy Secretaries or equivalent, provide organizational leadership
to improve performance.

•

Agency PIOs, who must report directly to the COO, are responsible for supporting the agency head
and COO in leading efforts to set goals, make results transparent, review progress and make course
corrections.

•

Program Management Improvement Officers, who must report directly to the COO or other
equivalent senior agency official responsible for agency program performance, and are responsible
for leading efforts to enhance the role and practice of program and project management (P/PM).

•

Chief Risk Officers (CRO), or a senior agency official leading an equivalent function, who
champion agency-wide efforts to manage risk within the agency and advise senior leaders on the
strategically-aligned portfolio view of risks at the agency.

•

Goal Leaders are officials named by the agency head or COO who are held accountable for leading
implementation efforts to achieve a goal. This role includes laying out strategies to achieve the
goal, managing execution, regularly reviewing performance, engaging others as needed and
correcting course as appropriate.

•

Agency CXOs are the executives who lead agency management functions, such as the Chief
Financial Officer (CFO), Chief Human Capital Officer (CHCO), Chief Acquisition Officer (CAO),
Chief Information Officer (CIO), and Chief Data Officer (CDO). Executives leading these
management functions work closely with the PIO, agency head and COO to ensure that mission
support resources are effectively and efficiently aligned and deployed to achieve the agency
mission. This includes such activities as routinely leading efforts to set goals, make results
transparent, review progress, and make course corrections as needed to ensure that the agency’s
management functions are effective in supporting agency goals and objectives.

•

Evaluation Officers, who play a leading role in overseeing the agency’s evaluation activities and
capacity assessments, learning agenda, and information reported to OMB on evidence, as well as
collaborating with, shaping, and making contributions to other evidence-building functions within
the agency.

•

The Performance Improvement Council (PIC) is comprised of agency PIOs and OMB and
advises on the development of government-wide policies designed to strengthen agency
management and facilitate cross-agency learning and cooperation. The PIC is supported by the
General Service Administration’s (GSA) Office of Shared Solutions and Performance
Improvement (OSSPI) which works with agencies to develop solutions to matters that affect
mission activity, management functions and performance, as well as support OMB and Goal
Leaders in analyzing progress on Priority Goals.

•

The Program Management Policy Council (PMPC) is comprised of agency PMIOs and OMB
and advises on the development and implementation of policies and strategies for strengthening
program and project management within the Federal Government by facilitating cross-agency
learning, cooperation, and sharing best practices identified by agencies and private industry.

Page 2 of the Executive Summary

OMB Circular No. A-11 (2020)

PART 6—EXECUTIVE SUMMARY

•

Delivery partners, the organizations or entities outside a Federal agency that help a Federal agency
accomplish its objectives, and are consulted and engaged to support objectives and mission
execution.

Engaging Leaders in Goal-Setting and Sharpening Focus on Priorities across Mission, Service, and
Stewardship Outcomes
The Administration expects agencies to set a limited number of ambitious goals that encourage innovation
and adoption of evidence-based strategies. Agency leaders at all levels of the organization are
accountable for choosing goals and indicators wisely and for setting ambitious, yet realistic targets. Wise
selection of goals and indicators reflects careful analysis of the characteristics of the problems and
opportunities an agency seeks to influence to advance its mission, service, and stewardship objectives.
•

The Director of OMB sets long-term Cross-Agency Priority Goals every 4 years with annual and
quarterly targets.

•

Agency heads develop Strategic Plans with long-term goals and objectives every 4 years, Agency
Priority Goals (APGs) every two years, and performance goals at least annually.

Promoting Increased Use of Performance Information and Other Evidence through Regular Reviews
Frequent data-driven performance reviews give agency leaders a mechanism for focusing an agency on
priorities, diagnosing problems, and finding opportunities. Successful reviews include analyzing
disaggregated data, learning from past experience, and deciding next steps to increase performance and
productivity. Annual assessments of agency progress on strategic objectives can also improve program
outcomes and inform longer-term decision making.
•

The OMB Director and Performance Improvement Council run quarterly reviews on Cross-Agency
Priority Goals.

•

Agency heads and OMB conduct annual strategic reviews of progress on outcomes and crosscutting efforts, considering the entire body of both qualitative and quantitative evidence and guided
by the agency’s Learning Agenda which describes their plan for building evidence to address
agency priority questions. These reviews integrate evidence and evaluation across silos including
enterprise risk management and program and project management.

•

Agency COOs, along with key personnel from components or other agencies, run at least quarterly
data-driven reviews of Agency Priority Goals, to better understand challenges, factors affecting
change, and the costs of delivery.

•

Agency leaders and CXOs run frequent data-driven reviews focusing on the health of the workforce
(HRStat) and other management functions (e.g., AcqStat, TechStat, PortfolioStat, Evaluation
Capacity Assessments etc.) to drive improvements in the efficiency and effectiveness of agency
management, and in a manner that complements Agency COO reviews to drive progress on
achieving agency goals and objectives.

OMB Circular No. A-11 (2020)

Page 3 of the Executive Summary

PART 6—EXECUTIVE SUMMARY

Building and Using Evidence to Support Continuous Learning and Improvement for Programs and
Operations
Evidence-building activities and planning requirements established by the Foundations for Evidence-Based
Policymaking Act of 2018 (i.e., “Evidence Act”) serve to complement and strengthen agency performance
improvement initiatives and implementation strategies to achieve goals and objectives reflected in agency
Strategic and Performance Plans. Included in agency Strategic Plans, Learning Agendas are developed to
outline the agency’s systematic approach to addressing the most pressing policy, programmatic, and
regulatory questions related to the agency’s long-term goals and objectives. Capacity Assessments, also
part of agency Strategic Plans, require agencies to look at the coverage, quality, methods, effectiveness,
and independence of the agency’s statistics, evaluation, research and analysis efforts. This information can
help agencies assess whether they have the capacity to meet the agency’s key priorities identified in the
Strategic Plan. Finally, Annual Evaluation Plans describe the significant evaluations the agency plans to
conduct related to its Learning Agenda and other priority evaluation activities.
Improving Usefulness of Program Information through Reporting Modernization
A central website, Performance.gov, makes finding and consuming performance information easier for the
public, the Congress, delivery partners, agency employees, and other stakeholders. This has the potential
to improve public understanding about what Federal programs do and how programs link to budget,
performance, and other information. Performance.gov is the central website that serves as the public
window to Federal goals and performance in key areas of focus that reflect Administration and agency
policy objectives and management priorities. Reporting on performance in these areas include:
•

Descriptions of Cross-Agency Priority Goals established to drive progress in implementing the
President’s Management Agenda (PMA), including associated indicators, targets, action plans, goal
leaders, and contributing programs.

•

OMB and agencies’ quarterly updates of progress on Priority Goals.

•

Agency Strategic Plans, Evidence-Building Plans (i.e., Learning Agenda), Annual Performance
Plans, Annual Evaluation Plans, and Annual Performance Reports.

•

Other key management priorities and initiatives of the Administration.

The Performance Management Cycle
As important as it is to sustain a strong performance culture through the practices described in the guidance,
it is equally important to have reliable and effective processes which support continuous improvement and
opportunities for capacity building. The description below gives an overview of the Federal Performance
Management Cycle.
•

Planning. Strategic Plans present the long-term objectives an agency hopes to accomplish at the
beginning of each new term of an Administration, describing the strategic direction and vision as
expressed through the general and long-term goals the agency aims to achieve, what actions the
agency will take in coordinating resources to realize those goals, and how the agency will address
challenges or risks that hinder progress. Annual Performance Plans communicate the agency’s
strategic objectives and performance goals with other elements of the agency’s budget request,
detailing how goals will be achieved, identifying priorities among the goals, and explaining actions
to monitor progress. Agencies identify objectives in the three areas identified below, and while they

Page 4 of the Executive Summary

OMB Circular No. A-11 (2020)

PART 6—EXECUTIVE SUMMARY

are presented separately for discussion, in practice the establishment of mission and service
objectives will often overlap.

•

•

o

Mission. The core functions and activities of Federal agencies that are reflected in statutory
requirements or leadership priorities and which serve to drive their efforts in addressing
pressing and relevant national problems, needs, and challenges.

o

Service. The activities that reflect the interaction(s) between individual citizens or
businesses and Federal agencies in providing a direct service on behalf of the Federal
Government, and which is core to the mission of the agency.

o

Stewardship. The responsibilities of Federal agencies to provide appropriate safeguards in
executing mission and service related activities effectively and efficiently, including
minimizing instances of waste, fraud, and abuse.

Evidence, Evaluation, Analysis, and Review. From the strategic goals and objectives in the
Strategic Plan, as well as the longer-term research questions agencies seek to answer as part of their
Learning Agendas, agencies establish internal management processes to set and monitor the
performance of strategic objectives, portfolios of programs, Agency Priority Goals, and
performance goals that are focused on mission, service, and stewardship outcomes, and appropriate
performance indicators that can be used to assess progress in those areas.
o

Agencies use quarterly data-driven reviews as a tool for management to focus on targeted,
short-term progress to make changes to implementation strategies as needed to advance
goal accomplishment.

o

Agencies use annual strategic reviews, which incorporate portfolio reviews of programs
and updates to ERM risk profiles along with evaluation and evidence-building activities as
a tool for management to assess progress toward longer-term objectives and ensure major
programs are being managed effectively.

Reporting. Finally, agencies report quarterly progress updates on Agency Priority Goals to
Performance.gov, and summarize the full years’ past performance in their Annual Performance
Reports, which along with other key organizational planning documents including the strategic
plan, the annual performance plan, and annual evaluation plan, are consolidated and made available
on Performance.gov. These communicate publicly to external stakeholders about progress and help
inform the development of the next Strategic Plan, which includes a section for an EvidenceBuilding Plan (i.e., Learning Agenda), as well as Annual Performance Plans and Evaluation Plans.

OMB Circular No. A-11 (2020)

Page 5 of the Executive Summary

PART 6—EXECUTIVE SUMMARY

Page 6 of the Executive Summary

OMB Circular No. A-11 (2020)

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

SECTION 200 – OVERVIEW OF THE FEDERAL PEFORMANCE FRAMEWORK
Table of Contents
200.1
200.2
200.3
200.4
200.5
200.6
200.7
200.8
200.9
200.10
200.11
200.12
200.13
200.14
200.15
200.16
200.17
200.18
200.19
200.20
200.21
200.22
200.23
200.24

To which agencies does Part 6 of OMB Circular No. A–11 apply?
What other laws or policies are relevant to Part 6 of OMB Circular No. A–11?
Our agency is subject to special laws or other governing regulations related to our
agency’s performance planning, reporting, or management reviews. How does this
guidance relate?
Overview of the GPRA Modernization Act of 2010
What are agencies, their managers and their employees accountable for with regard to
their performance goals and measurement?
How does the GPRA Modernization Act affect the roles and responsibilities of leadership
at the agency?
How does the agency designate the COO and PIO and notify OMB of the designations?
Does an agency have to name an acting COO or acting PIO if the position is vacant?
Are the PIO designations available to the public?
What is the role of the Chief Operating Officer (COO)?
Why is COO leadership engagement important to performance management?
What is the role of the Performance Improvement Officer?
Who supports the work of the PIO?
What is the role of the Chief Human Capital Officer (CHCO)?
What is the role of a goal leader?
Do all agencies need to assign a goal leader for every goal?
What is a Deputy Goal Leader?
What is the relationship between the individual performance plans of Goal Leaders and
Deputy Goal Leaders and the organizational performance goals they lead?
What is the role of the Performance Improvement Council (PIC)?
Who makes up the PIC?
What is the PIC’s relationship with agencies?
Definitions
Example Illustration of Goal Relationships
Performance Timeline and Calendar
Summary of Changes

Updates overall performance planning and reporting timeline for strategic plans, performance plans,
priority goals, learning agendas, and evaluation plans through the President’s FY 2023 Budget. Adds
references to FATAA and FITARA as other enacted legislation that is related to, and complementary
of, principles established in the Federal Performance Framework. Clarifies and streamlines existing
guidance for agency notification of COO, PIO, and Deputy PIO designations to OMB and GSA in
order to ensure accurate email ListServs for communicating critical management policies, guidance,
and information to agencies.

200.1

To which agencies does Part 6 of OMB Circular No. A–11 apply?

In Part 6 of this Circular, agency is defined by section 306(f) of title 5, which includes executive
departments, government corporations, and independent establishments but does not include the Central

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Intelligence Agency, the Government Accountability Office, the United States Postal Service, and the
Postal Regulatory Commission. The Legislative Branch and the Judiciary are not subject to these
requirements. In cases where sections of Part 6 guidance are applicable only to a subset of executive
departments, government corporations, and independent establishments, the section will specify to which
subset of agencies the guidance applies.
Except for statutory exemption, agencies are required to submit Strategic Plans, Annual Performance Plans,
Annual Performance Reports, and Annual Evaluation Plans to the President, the Congress and OMB in
accordance with these instructions. OMB may exempt independent agencies with $20 million or less in
annual outlays from the requirements for a Strategic Plan, Annual Performance Plan, and Annual
Performance Report. The GPRA Modernization Act of 2010 does not authorize any exemption of a
component of a department or independent agency, such as a bureau or office that annually spends $20
million or less.
Organizational components of agencies are not considered independent establishments or separate from
executive departments, rather are a part of them. Therefore, agency components are not defined as an
agency in the GPRA Modernization Act of 2010 or in this guidance. Agencies subject to this guidance
should work with their components to implement the GPRA Modernization Act of 2010 in a manner that
is most useful to the whole organization. Agencies are expected to work with their components to identify
priorities, goals, performance indicators, and other indicators relative to the mission and strategic objectives
of the agency.
Other sections of this guidance address specific agency applicability as it relates to those individual
sections.
200.2

What other laws or policies are relevant to Part 6 of OMB Circular No. A–11?

Aside from the Government Performance and Results Act of 1993 and the GPRA Modernization Act of
2010, several other laws affect the agency requirements included in Part 6 of OMB Circular No. A–11. The
Chief Financial Officers (CFO) Act of 1990 requires the head of each of the 24 executive agencies to
prepare and submit to the Director of OMB audited financial statements. The list of agencies in the CFO
Act is used to identify agencies that must develop Agency Priority Goals under the GPRA Modernization
Act of 2010 or as otherwise determined by the Director of OMB.
Most recently, the Foundations for Evidence-Based Policymaking Act of 2018 (i.e., “Evidence Act”) was
enacted in January, 2019. Recognizing data and evidence are key inputs to prioritizing agency efforts to
support civic engagement, deliver on mission, service, and stewardship objectives, and support decisionmaking, the Evidence Act emphasizes collaboration and coordination to make better use of existing Federal
data by statutorily mandating federal evidence-building activities, open government data, and confidential
information protection and statistical efficiency. Importantly, section 290 has been established to discuss
the relationship of evaluation and evidence-building activities required by the Evidence Act to the
performance improvement efforts advanced by the Federal Performance Framework.
Specific to the area of foreign assistance, the Foreign Aid Transparency and Accountability Act of 2016
(FATAA) and subsequent guidance in OMB Memorandum M-18-04 created guidelines related to
monitoring and evaluation for U.S. Departments and agencies that invest foreign-assistance resources.
FATAA further strengthens the existing requirement for them to publish quarterly financial and descriptive
data on their programs, to create transparency on where they are directing funds and if programs are meeting
their goals.

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Enacted in December 2016, the Program Management Improvement Accountability Act (PMIAA) aims to
further strengthen the performance of the Federal Government through improved program and project
management that is based on data-driven decision-making. Specifically, the law requires the development
of practices and standards for effective program management. It also establishes an interagency Council to
provide an interagency forum for improving agency practices related to program management while
overseeing implementation efforts. The Act requires agency heads to designate a senior executive to serve
as the Program Management Improvement Officer (PMIO), with responsibility for implementing program
management policies and developing strategies for enhancing the role of program and project managers at
agencies. Additionally, agencies must conduct annual portfolio reviews of programs in coordination with
OMB to ensure programs are being managed effectively and efficiently. Section 270 of this Circular
provides information and guidance for agencies on implementing this legislation as a complement to the
Federal performance framework.
In July 2016, OMB released the update to OMB Circular No. A-123, Management’s Responsibility for
Enterprise Risk Management and Internal Control. The update strengthens Federal agency management
by ensuring all agencies implement an Enterprise Risk Management (ERM) capability coordinated with the
strategic planning and strategic review process established by the GPRA Modernization Act of 2010, and
the internal control processes required by FMFIA and Government Accountability Office (GAO)’s Green
Book. This integrated governance structure will improve mission delivery, reduce costs, and focus
corrective actions towards key risks. While OMB Circular No. A-123 is traditionally owned by the Chief
Financial Officer community, effective implementation of the current policy will engage all agency
management and require leadership from the agency COO and PIO working in close collaboration across
all agency mission and mission-support functions when considering the full spectrum of risks to the
successful execution of an agency's strategic goals and objectives. Section 270 of this Circular describes
the relationship between key parts of the Enterprise Risk Management framework in OMB Circular No. A123 and its integration with the federal performance framework established by the GPRAMA, including
the consideration of enterprise risks during the development of agency Strategic Plans and strategies to
mitigate risks as part of the annual strategic review assessments.
The Chief Human Capital Officers Act of 2002 tasked each Chief Human Capital Officer (CHCO) with
“aligning the agency’s human resources policies and programs with organization mission, strategic goals,
and performance outcomes.” See section 200.14 for the role of the CHCO. The GPRA Modernization Act
of 2010 reinforced the CHCOs’ role in agency performance planning. As one means of implementing these
expectations, the Senior Executive Service performance appraisal policy requires that every SES clearly
identify the goals and objectives in the agency Strategic Plan, Annual Performance Plan, or other
organizational planning documents for which the SES has full or partial leadership responsibility. Agency
strategic objectives must have individuals clearly responsible for their implementation, at SES or other
levels of manager or team leader. See section 200.15 for guidance on the role of a goal leader. Additionally,
effective April, 2017, revised Federal regulation 5 C.F.R. 250 Subpart B requires agencies to align their
strategic human capital management practices with agency performance and strategic planning processes
under the GPRA Modernization Act of 2010.
As a part of the capital planning process, pursuant to the Clinger-Cohen Act, agency heads under the
direction of OMB must “analyze the missions of the executive agency and, based on the analysis, revise
the executive agency's mission-related processes and administrative processes, as appropriate, before
making significant investments in information technology to be used in support of those missions.”
Additionally, agency plans for capital acquisitions, including plans for information technology supported
by OMB’s Office of the Chief Information Officer (OFCIO), should align with and support advancement
of the goals identified in agency strategic information resource management plans per the Federal
Information Technology Acquisition Reform Act (FITARA), and following guidance provided in Circular
No. A-130. Such planning requires coordination across documents to ensure agency strategic information

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resources management plans support with and align to goals and outcomes identified in Agency Strategic
and Annual Performance Plans, including Agency Priority Goals.
The Reports Consolidation Act of 2000 allows agencies, at the discretion of the Director of OMB, to
consolidate the publication of financial and performance information as a Performance and Accountability
Report (PAR). A few small agencies continue to use this option and may still use it for the FY 2018 Annual
Performance Report. However, in light of the GPRA Modernization Act’s performance reporting on a
central website, CFO-Act agencies must provide the FY 2018 Annual Performance Report with the FY
2020 Annual Performance Plan. See section 240 on Annual Performance Reporting.
200.3

Our agency is subject to special laws or other governing regulations related to our agency’s
performance planning, reporting, or management reviews. How does this guidance relate?

The guidance related to the GPRA Modernization Act of 2010 requirements accompanies the agency’s
existing requirements established by other government laws or policies. For example, where agencies are
authorized to keep information secret in the interest of national defense or foreign policy, pursuant to
applicable policies and laws, agencies should continue to follow those existing laws or policies in their
performance planning and reporting. Further, in cases where it is appropriate and feasible, agencies can
meet the requirements of the GPRA Modernization Act of 2010 and other statutory requirements in a single
report or management review, such as National Defense Authorization Act requirements placed on the
Department of Defense’s National Defense Strategy, which could serve as the agency’s Strategic Plan
provided it meets the appropriate goal-setting and review requirements of associated laws. If agencies find
that GPRA Modernization Act of 2010 requirements conflict with or complement other requirements,
contact OMB to discuss how related and overlapping requirements from separate statutes can be integrated
in order to resolve the issue.
200.4

Overview of the GPRA Modernization Act of 2010

The GPRA Modernization Act of 2010 was enacted in January, 2011. The Act modernized the Federal
Government’s performance management framework, retaining and amplifying some aspects of the
Government Performance and Results Act of 1993 (GPRA 1993) while also addressing some of its
weaknesses. GPRA 1993 established strategic planning, performance planning and performance reporting
for agencies to communicate progress in achieving their missions. The GPRA Modernization Act
established some important changes to existing requirements. Building on lessons agencies have learned in
setting goals and reporting performance, a heightened emphasis is placed on priority-setting, crossorganizational collaboration to achieve shared goals, and the use and analysis of goals and measurement to
improve outcomes. The GPRA Modernization Act serves as a foundation for engaging leaders in
performance improvement and creating a culture where data and empirical evidence play a greater role in
policy, budget and management decisions.
The purposes of the GPRA Modernization Act of 2010 are to:
•

Improve the confidence of the American people in the capability of the Federal Government, by
systematically holding Federal agencies accountable for achieving program results;

•

Improve program performance by requiring agencies to set goals, measure performance against
those goals and report publicly on progress;

•

Improve Federal program effectiveness and public accountability by promoting a focus on results,
service quality and customer satisfaction;

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•

Help Federal managers improve service delivery, by requiring that they plan for meeting program
goals and by providing them with information about program results and service quality;

•

Improve congressional decision-making by providing information on achieving statutory
objectives and on the relative effectiveness and efficiency of Federal programs and spending;

•

Improve internal management of the Federal Government; and

•

Improve usefulness of performance and program information by modernizing public reporting.

Progress continues to be made in implementing the GPRA Modernization Act of 2010, 1 and the framework
has proven effective at establishing management process and routines at agencies that reinforce data-driven
decision-making. 2
200.5

What are agencies, their managers and their employees accountable for with regard to their
performance goals and measurement?

The GPRA Modernization Act of 2010 requires agencies to set long-term goals and objectives as well as
specific, near-term performance goals. Agency leaders at all levels of the organization are accountable for
choosing goals and indicators wisely and for setting ambitious, yet realistic targets. Wise selection of goals
and indicators should reflect careful analysis of the characteristics of the problems and opportunities an
agency seeks to influence to advance its mission, factors affecting those outcomes, agency capacity and
priorities. Agency leaders are expected to consider the best available evidence, including any available
evaluation results, when conducting this analysis. As appropriate, such analysis should consider whether
the goals and indicators have been validated through research to be well correlated with ultimate outcomes,
implications of available research on the appropriateness of the measure, and whether the available research
indicates that the use of the measure may encourage negative unintended consequences. To successfully
deliver services to the public in a cost-effective way, agencies strive to maintain a performance culture
where both leaders and staff constantly ask and try to answer, using the most rigorous methods feasible and
appropriate, questions that help them find, sustain, and spread proven or promising practices and policies.
Agencies are expected to set ambitious goals in a limited number of areas that push them to achieve
significant performance improvements beyond current levels. In pursuing these ambitious goals, agencies
are encouraged to expand the adoption of strategies that are based on rigorous evidence of effectiveness,
where feasible and appropriate, and innovate strategies that show promise to be more effective, efficient,
or cost-effective than current practice and evaluate their results. OMB generally expects agencies to make
progress on all of their ambitious goals and achieve most of them, but at the same time will work with an
agency that consistently meets a very high percentage of its ambitious goals to assure it is setting sufficiently
ambitious goals. It will also work with agencies to develop performance improvement plans to support
progress on the more challenging goals and objectives. Agencies are accountable for constantly striving to
achieve meaningful progress and find lower-cost ways to achieve positive results.

GAO-17-775 (September, 2017). Managing for Results: Further Progress Made in Implementing the GPRA Modernization Act,
but Additional Actions Needed to Address Pressing Governance Challenges.
1

Moynihan, Donald, & Kroll, Alexander. “Performance Management Routines that Work? An Early Assessment of the GPRA
Modernization Act.” Public Administration Review, 76(2), pp. 314-323.
2

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200.6

How does the GPRA Modernization Act affect the roles and responsibilities of leadership at
the agency?

The GPRA Modernization Act of 2010 builds upon a performance management leadership structure that
begins with the agency head, the Chief Operating Officer (COO), the Performance Improvement Officer
(PIO), and the goal leaders. The Act’s performance framework must translate across and cascade down the
organization to all agency managers and team leaders throughout the Department and its component
bureaus. The three primary responsibilities of agency performance leaders are:
1. Goal-setting. Leaders at all levels of the organization, starting with the agency head, are
responsible for choosing and communicating near-term and long-term goals, distinguishing those
that are the highest priority and for driving progress on those priorities.
2. Assuring timely, actionable performance information is available to decision-makers at all
levels of the organization. COOs, PIOs, Evaluation Officers, and senior program managers, along
with agency CXOs (e.g., CIO, CFO, CHCO, CAO, PMIO, CDO, etc.), should make sure that the
agency gathers and analyzes performance and other evidence, including evaluations and other
research as needed, to better understand the problems they are trying to tackle, the effectiveness of
past efforts to address problems, factors affecting change, and the costs of delivery.
3. Conducting frequent data-driven reviews that guide decisions and actions to improve
performance outcomes, manage risk, and reduce costs. Each agency head and/or COO, with
the support of the PIO, must run data-driven progress reviews and include in the reviews key
personnel and management officials from other components, programs, or agencies, which
contribute to the accomplishment of the goals reviewed. At a minimum, these reviews must include
Agency Priority Goals. However, the agency head and/or COO may choose to expand these reviews
to encompass other performance goals and objectives as appropriate.
As the GPRA Modernization Act of 2010 is implemented, increased use of performance information should
spread throughout the organization and to program delivery partners. The emphasis by GPRAMA and the
Federal Performance Framework on data-driven and evidence-based decision-making by agencies is
complemented by the Evidence Act, and its focus on the data and evidence-building functions and activities
of Federal agencies.
200.7

How does the agency designate the COO and PIO and notify OMB of the designations?

•

COO and PIO Designations. The GPRA Modernization Act of 2010 requires all agency heads to
designate a COO, who is the deputy head of the agency or equivalent. Agency heads, in consultation
with the COO, will designate a senior executive as the agency PIO. The PIO must report directly to
the COO or agency head. Agencies naming a political appointee senior executive or other individual
with a limited-term appointment as PIO should name a career senior executive as the Deputy PIO. For
the purposes of assigning a PIO, agencies have flexibility to name a senior executive, depending on the
organizational needs and structure of the agency. For agencies with 500 or more full-time-equivalent
employees (FTEs), a senior executive should be at the Executive Schedule, Senior Executive Service
or equivalent level. For agencies with less than 500 FTEs, a senior executive should be a senior-level
manager or leader within the organization. If necessary, and within available resources, agencies
subject to the Chief Financial Officers Act of 1990 may submit to the Office of Personnel Management
a request for consideration of an SES allocation adjustment for the PIO position.

•

How to Notify OMB of COO Designations. The head of each agency with more than five hundred
FTEs must notify OMB of the name of the agency COO. This should be done by emailing the OMB

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Deputy Director for Management/Chief Performance Officer and the OMB Associate Director for
Performance and Personnel Management the name of the COO, copying performance@omb.eop.gov
and PICStaff@gsa.gov.
•

How to Notify OMB of PIO / Deputy PIO Designations. The COO must notify OMB of the name of
the PIO (and Deputy PIO) by emailing the Associate Director for Performance and Personnel
Management and copying performance@omb.eop.gov and PICStaff@gsa.gov. Agencies that have
fewer than 500 FTEs are encouraged, but not required, to notify OMB of the name of the agency COO
and PIO (and Deputy PIO if named). The agency head or COO, as appropriate, must update the
designations as they change. It is critical agencies notify OMB of changes to COO, PIO, and Deputy
PIO designations as they occur. Doing so ensures OMB, in collaboration with GSA, is able to maintain
the accuracy of email ListServs that are used to facilitate the communication of key performance and
management information, policies, guidance and initiatives to agencies.

200.8

Does an agency have to name an acting COO or acting PIO if the position is vacant?

Yes. If the COO or PIO position is likely to remain vacant for more than one month, the agency head or
the COO should notify OMB of the name of the acting COO or acting PIO by emailing notifications to the
Associate Director for Performance and Personnel Management, copying performance@omb.eop.gov. The
Deputy PIO will be presumed to serve as the acting PIO unless the COO names another person to serve as
the acting PIO.
200.9

Are the PIO designations available to the public?

Yes. The names of PIOs are available to the public on the Performance Improvement Council’s website
for the 24 CFO Act agencies.
200.10 What is the role of the Chief Operating Officer (COO)?
Critical to the success of agency efforts to improve results and reduce costs is leadership engagement at all
levels – led by the COO. The GPRA Modernization Act of 2010 states that the COO “shall provide overall
organization management to improve agency performance and achieve the mission and goals of the agency
through the use of strategic and performance planning, measurement, analysis, regular assessment of
progress, and use of performance information to improve the results achieved.” The law charges the COO
with advising and assisting the head of the agency in these efforts, with support from the PIO. COOs,
assisted by PIOs, are expected to assume the following roles and responsibilities for delivering an efficient,
effective, and accountable government:
1. Set clear and ambitious goals to improve results and reduce costs. COOs will advise and assist
the agency heads in selecting and communicating near- and long-term goals for their agencies that
accelerate performance on Administration priorities and agency missions, save money, and enhance
agency responsiveness to customers and citizens.
2. Assign and empower senior accountable officials to lead. Agency heads or COOs will designate
a goal leader responsible for driving progress for each strategic objective and Agency Priority Goal.
COOs will ensure these senior accountable officials have the tools and authority needed to manage
both within and across organization boundaries to deliver better results in the most cost-effective
way.
3. Conduct frequent reviews to accelerate progress. At least every quarter, the COOs will conduct
data-driven reviews to speed performance and efficiency improvements on priority and other goals,
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including savings and management goals, coordinating with agencies that contribute to shared
goals. Quarterly performance reviews on Agency Priority Goals are required both by Executive
Order 13576 and the GPRA Modernization Act of 2010. COOs are responsible for ensuring these
reviews are implemented in a way that is useful to the organization and for strengthening the
agency’s analytic capacity to support data-driven progress reviews.
4. Identify and implement actions that improve results, enhance efficiency, manage risk and
reduce waste. The COOs, working with component managers, program managers, risk managers,
research and evaluation offices, PIOs, Chief Financial Officers (CFOs), Chief Acquisition Officers
(CAOs), Chief Information Officers (CIOs), Chief Human Capital Officers (CHCO), Program
Management Improvement Officers (PMIOs), Evaluation Officers, and other management function
leaders, will actively engage in delivering results on agency goals in more effective and efficient
ways, including re-directing budget and staffing resources and expanding the use of strategies that
have been shown to be effective based on rigorous evidence. In general, these types of decisions
should take into consideration the portfolio of available evidence on the topic, and high-stakes
decisions should, in particular and when available, be based on a preponderance of evidence
developed using rigorous methods. The COOs will also work with the CFOs and other agency
leaders to ensure that managers and employees continually look for and act on opportunities to cut
waste and increase productivity. As part of this effort, COOs will ensure that other leaders within
the agency such as program managers, information technology managers and acquisition leaders
are working closely with the CFOs to meet goals for reducing unnecessary spending and to increase
agency participation in Government-wide savings initiatives, such as strategic sourcing. COOs
will also ensure that an agency’s leadership team reviews the program improvement and cost saving
recommendations identified in the Government Accountability Office’s (GAO) annual report on
program duplication, overlap, and fragmentation, as well as areas GAO has identified as high-risk,
and that the agency has a plan in place that addresses the recommendations.
5. Ensure transparency of performance information that increases accountability, results, and
cost-effectiveness. COOs are responsible for making sure that performance information is
regularly updated to inform agency and OMB performance reviews. In addition, COOs, with
assistance from the PIO and PMIO, will make sure that program managers regularly communicate
actionable performance metrics and analyses to those in the field, other parts of the Federal
Government and delivery partners so they can improve performance and reduce costs. Also, on an
annual basis, COOs are responsible for assuring that each agency identifies opportunities for
eliminating or modifying duplicative or outdated congressionally-required plans and reports.
6. Instill a performance and efficiency culture that inspires continuous improvement. COOs,
supported by PIOs, CHCOs, PMIOs, in addition to research and evaluation offices, Evaluation
Officers, and officials leading other management-focused offices, are responsible for establishing
a performance, program management, and evidence culture within the agency that sets priorities
and challenges for managers and employees at all levels of the organization to focus on better
outcomes and lower-cost ways to operate. They should work to establish a culture of continual
learning where staff identify critical questions and search for, test, and expand the use of effective
practices. They are also responsible for using the annual Federal Employee Viewpoint Survey to
identify areas of personnel strength and areas of weakness needing attention. Further, COOs are
responsible for assuring that SES performance expectations support progress on agency strategic
objectives, performance goals, and indicators

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200.11 Why is COO leadership engagement important to performance management?
Engagement of agency leadership in performance management is critical for several purposes. COOs need
to:
•

Provide organizational leadership to improve performance relative to mission and management
functions. Importantly, this requires careful consideration be given to the agency’s organizational
structure and management processes when designating officials to serve in key agency management
positions such as the CXOs (PIO, PMIO, CIO, CFO, CHCO, etc.). Agency heads and COOs must
balance statutory provisions that govern the designation and reporting of these officials along with
agency-specific organizational structures, processes, and lines of accountability or authority that
will enable officials to effectively perform their roles and responsibilities throughout the agency.

•

Bring together other leaders and staff within the agency, including component managers, program
managers, research and evaluation experts, and other leaders of key management functions such as
the CIO, CFO, CHCO, CAO, Chief Data Officer, PMIO, Evaluation Officer, in addition to the PIO,
to solve problems and pursue opportunities that help the agency operate more effectively and
efficiently. This collaboration includes identification of critical questions that, when answered, will
help the agency operate more effectively or efficiently, and the development of a plan to answer
those questions in the most rigorous method feasible and appropriate.

•

Make timely and consequential decisions, including program, budget, and staffing decisions, to
drive performance results in more effective and cost-effective ways.

•

Maintain or shift focus of other leaders and staff to the priorities that advance Administration and
agency mission.

•

Convene and chair data-driven performance reviews with appropriate representatives from
components, key management functions, other offices, and other agencies, if needed, challenging
those involved in the review to identify opportunities for improvement and decide next steps.

•

Promote adoption of performance improvement practices across the whole organization, fostering
a high-performance culture that empowers and engages managers and employees at all levels.
Examples include creating demand for useful performance information and other evidence during
data-driven reviews, holding managers accountable for knowing what works that is worth
continuing, knowing what does not and that needs to be fixed, and following up on actions assigned
during the performance reviews.

200.12 What is the role of the Performance Improvement Officer?
The GPRA Modernization Act of 2010 requires agency heads, in consultation with the COO, to name a
PIO who is a senior executive reporting directly to the COO. Agency PIOs are expected to advise and assist
the agency leadership to ensure that the mission and goals of the agency are achieved through strategic and
performance planning, measurement, analysis, regular assessment of progress, and use of high-quality
performance information and other evidence to improve results. This includes driving performance
improvement efforts across the organization by using goal-setting, measurement, analysis, evaluation and
other research, data-driven performance reviews on progress, cross-agency collaboration, and personnel
performance appraisals aligned with organizational priorities.

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The PIOs are expected to support the head of the agency and COO functions by playing the following roles
within their agencies:
1. Support the agency head and COO in leading agency efforts to set goals, make results transparent,
review progress and make course corrections by:
•

advising and assisting all organizational components in strategic and performance planning to
advance the agency’s mission;

•

supporting frequent data-driven reviews, at least quarterly, to learn from experience,
descriptive research, descriptive and predictive analyses, evaluations, and work in coordination
with agency managers to decide next steps to improve program performance; and

•

communicating goals, progress, problems, and improvement plans, including quarterly
reporting of progress on agency priorities and Annual Performance Reports, to those who need
the information to make better decisions.

2. Reach out to other offices to improve operational effectiveness and efficiency by:
•

assisting other agency managers, including component and program office managers, Chief
Financial Officer, Chief Human Capital Officer, Chief Acquisition Officer/Senior Procurement
Executive, Chief Information Officer, Program Management Improvement Officer, Chief Data
Officer, Statistical Official, risk managers, research and evaluation offices and Evaluation
Officer, and legislative and communication offices, in efforts to improve and communicate
organizational performance;

•

working with the Chief Human Capital Officer and other agency managers to effectively align
strategic human capital management planning and practices (see 5 C.F.R. 250 Subpart B),
including personnel performance objectives, feedback, appraisals, recognition, and incentive
structures to advance agency goals and priorities;

•

working with CIOs and CAOs to ensure agency capital investments advance organizational
goals set forth in strategic and annual plans; and

•

assisting the COO, in collaboration with the CFO, in evaluating the efficient stewardship of
resources across all agency activities, incorporating the use of performance information and
other evidence, particularly high-quality evidence identified in partnership with research and
evaluation offices, in budget preparation and execution;

•

working with PMIOs to ensure program and project management practices are strengthened
across the agency and applied to achieve improved program performance as well as
strengthened agency capabilities, collaboration, and knowledge-sharing for managing
programs more effectively and efficiently;

•

working with the Evaluation Officer to strengthen the integration of evaluation and evidencebuilding activities with performance management to advance progress towards the agency’s
goals and outcome objectives;

•

working with the agency’s Data Governance Body to help ensure that priorities for managing
data assets support the agency’s mission, including its strategic plan and other high-level
priorities;

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•

working with Chief Data Officers in identifying and using data to carry out various functions
delegated to PIOs; and

•

promoting the application of risk management practices in strategic planning, strategic reviews
as well as other budget and performance activities.

3. Help components, program office leaders, goal leaders, and CXOs to identify and promote adoption
of effective practices to improve impact of program outcomes, responsiveness, and efficiency by
supporting them in:
•

selecting meaningful and appropriate goals and indicators, designating goal leaders, collecting
and analyzing data in ways that inform targeting, identifying and promoting adoption of
increasingly effective practices, and securing evaluations and other research as needed;

•

preparing for data-driven reviews;

•

communicating performance goals, indicators and related analyses;

•

managing risks to performance goals and objectives;

•

running effective data-driven performance reviews and triggering focused follow-up questions
that inform future action and research; and

•

creating a network for learning and knowledge sharing about successful outcome-focused,
data-driven performance improvement methods across all levels of the organization and with
delivery partners.

200.13 Who supports the work of the PIO?
Agencies may create a dedicated PIO staff and/or identify a cross-agency team that supports the PIO to
assist the COO in strengthening the performance improvement culture and practices that improve outcomes
and cost-effectiveness. COOs should identify organizational resources, staff or units with analytic and
evaluation capacity to work with the PIOs to support the data-driven reviews. Close collaboration between
the performance improvement and measurement functions overseen by the PIO and the evaluation functions
overseen by the agency Evaluation Officer is critical to ensuring an evidence-based decision-making
approach is exercised by agency management officials. Finally, the PIO and Chief Data Officer should
work together to ensure that the agency identifies and uses the appropriate data necessary to achieve the
agency’s broader goals, objectives, and outcomes.
200.14 What is the role of the Chief Human Capital Officer (CHCO)?
The agency CHCO plays an important role in supporting agency strategic planning and performance
improvement efforts, including specific responsibilities identified by statute in the GPRA Modernization
Act, and further detailed in the Federal regulations for Strategic Human Capital Management, 5 C.F.R. 250
Subpart B (refer to section 250.201, Coverage and Purpose for agency applicability). The CHCO supports
the agency head, COO, and PIO by ensuring human capital plans, strategies, and investments advance
organizational goals set forth in the agency’s strategic and annual plans by:

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•

working with agency leaders to identify and establish the human capital goals and strategies needed
to achieve the strategic goals and objectives in the Agency Strategic Plan;

•

partnering with the PIO to include relevant human capital performance goals and indicators in the
agency Annual Performance Plan;

•

establishing the agency Human Capital Operating Plan (HCOP), and updating it annually, as an
implementing document that describes how an agency will execute the human capital elements
stated within the Agency Strategic Plan and Annual Performance Plan;

•

updating the agency HCOP on the same annual cycle as the agency Annual Performance Plan in
order to identify and focus on the human capital goals and measures that need to be implemented
each year to achieve the strategic goals set forth in the Agency Strategic Plan; and

•

conducting quarterly data-driven HRStat reviews, in collaboration with the PIO, to monitor the
progress of HCOP implementation.

To further support agency strategic and annual performance planning, the CHCO is responsible for
identifying and promoting relevant human capital programs and policies by providing information about:
•

future workforce challenges that will affect the organization's ability to meet its mission objectives
(e.g., pipeline challenges) and continuously conducting environmental scans to identify future
human capital issues;

•

workforce analysis profiles, to include information about current and future staffing and
competency requirements;

•

human capital programs and initiatives established to support the agency's mission, such as the
agency’s plan to maintain an agile and well-equipped workforce;

•

human capital policies, programs, initiatives and training solutions that can mitigate risks
identified; and

•

requests for positions, training and programs, especially to support the Chief Financial Officer and
agency budget decisions.

To align agency human capital management practices with the Human Capital Framework (HCF), pursuant
to 5 C.F.R. 250 (B), and to identify and achieve agency-specific and government-wide strategic human
capital goals and priorities, the CHCO should:
•

oversee forward-thinking workforce planning and analysis within fiscal restraints, including
identifying and continuously working to close skill gaps in mission critical occupations and
managerial and executive positions using effective hiring and workforce development strategies;

•

collaborate with the PIO and other senior leaders to emphasize and develop plans to improve and
sustain meaningful employee engagement efforts;

•

in collaboration with the COO and PIO, use their HRStat quarterly review sessions to measure
progress and identify actions to enhance organizational culture and employee engagement,
including tracking employee engagement metrics and targets;

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•

work with the PIO and senior leaders and managers across agency components and programs in
developing aggressive, results-based individual performance plans that are aligned to and support
agency goals and priorities, and in providing effective employee feedback, appraisals, recognition,
and incentive structures to recognize excellence;

•

recommend effective human capital solutions that can mitigate identified risks; and

•

collaborate with other executive department CHCOs through the CHCO Council to share best
practices and develop and support cross-cutting HC initiatives.

For more information about the CHCO role in agency performance management see the April 26, 2013
memorandum from OPM to CHCOs.
200.15 What is the role of a goal leader?
A goal leader is an official named by the agency head or COO who will be held accountable for leading
implementation efforts to achieve a goal. A goal leader will lay out strategies to achieve the goal, manage
execution, regularly review performance, engage others as needed and make course corrections as
appropriate. Agency goal leaders will be individual(s) authorized to coordinate across an agency or
program to achieve progress on a goal. Certain goals may require two goal leaders or co-goal leaders who
share accountability for progress.
200.16 Do all agencies need to assign a goal leader for every goal?
Agencies responsible for Priority Goals must identify to OMB the goal leader for each Agency Priority
Goal and strategic objective that was included in the agency’s Strategic Plan or updated in the most recent
Annual Performance Plan. Unless otherwise noted, the goal leader for each strategic objective also has
responsibility for driving progress on the individual performance goals supporting that strategic objective
and managing associated risks. OMB will work across the Administration to identify goal leaders for CrossAgency Priority Goals. OMB expects that Chief Human Capital Officers and PIOs to work together to
ensure that every Agency Priority Goal and strategic objective has an official clearly responsible for it.
200.17 What is a Deputy Goal Leader?
Where a goal leader is assigned, agencies should identify a deputy goal leader to support the goal leader.
A deputy goal leader should be a career Federal employee designated to assist the goal leader.
200.18 What is the relationship between the individual performance plans of Goal Leaders and
Deputy Goal Leaders and the organizational performance goals they lead?
Agencies are required to establish performance management systems that hold senior executives
accountable for individual and organizational performance. Individual performance plans of goal and
deputy goal leaders should be aligned with the results and outcome oriented organizational performance
goals required by the GPRA Modernization Act or other agency or Administration performance and
management initiatives. Additional information can be found on OPM’s Performance Management website
outlining individual performance management system requirements and their relationship to organizational
performance goals and objectives.

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200.19 What is the role of the Performance Improvement Council (PIC)?
The GPRA Modernization Act establishes the Performance Improvement Council (PIC) in statute. The
PIC assists agencies, the Director of OMB, and the Deputy Director for Management of OMB in improving
the performance of the Federal Government. The PIC’s primary focus is to help make performance
management and improvement policies and principles operational in an applied, experiential setting at
agencies.
The Deputy Director for Management of OMB, or designee, shall act as chairperson of the PIC and preside
at the meetings of the PIC, determine its agenda, direct its work and establish and direct subgroups of the
PIC, as appropriate, to deal with particular subject matters.
The PIC shall:
•

Assist the Director of OMB in improving the performance of the Federal Government and
achieving the Federal Government Cross-Agency Priority Goals and in implementing the planning,
reporting and use of performance information requirements related to the Cross-Agency Priority
Goals;

•

Analyze and advise how to resolve specific Government-wide or cross-cutting issues;

•

Facilitate the exchange of useful practices within specific programs or across agencies;

•

Coordinate with other interagency management councils;

•

Consider the performance management and improvement experience of others (private sector, other
governments and other levels of government, nonprofit sector, public sector unions, customers of
government services, etc.);

•

Receive assistance, information, and advice from agencies;

•

Develop and submit recommendations to streamline and improve performance management
policies and requirements and, when appropriate, leads implementation of them; and

•

Develop tips, tools, training, and other capacity-building mechanisms to strengthen agency
performance management and facilitate cross-agency learning and cooperation, especially by
considering the performance improvement experiences of entities both within and outside the
Federal Government.

200.20 Who makes up the PIC?
The Performance Improvement Council is chaired by the Deputy Director for Management (DDM) of OMB
and is supported by a number of full-time staff from the General Services Administration (GSA) Office of
Shared Solutions and Performance Improvement (OSSPI).
The membership of the PIC includes
Performance Improvement Officers (PIO), Deputy PIOs, and associated staff and other individuals from
Federal agencies as determined by the chair. The PIC may create working groups, task forces, and
subcommittees made up of other agency officials to carry out the work of the Council and support efforts
to improve the performance of the Federal Government.

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200.21 What is the PIC’s relationship with agencies?
The PIC is made up of agency representatives and serves agencies on matters of performance management
and improvement. Agency staff, managers, and executives can engage PIC resources, such as dedicated
staff and detailees reporting to the PIC, working groups, and online collaboration opportunities provided
by the PIC, to solicit solutions to matters that impact mission activity, management functions and
performance management. As provided by law, the heads of agencies with Performance Improvement
Officers serving on the PIC shall provide, at the request of the chairperson of the PIC, up to 2 personnel
authorizations to serve at the direction of the chairperson.
200.22 Definitions
Administrative Data. Data collected by government entities for program administration, regulatory, or law
enforcement purposes. Examples include: data on employment and earnings collected through the
Unemployment Insurance (UI) program, data on medical conditions and payments collected through
Medicare and Medicaid, data on local pollution levels collected to administer the Clean Air and Clean
Water Acts, and criminal histories maintained as part of police records or arrests. Such data are usually
collected on the universe of individuals, businesses, or communities affected by a particular program, in
contrast to survey data that are collected for samples of broader populations, typically for research
evaluation, or other statistical purposes.
Actionable Information/ Data of Significant Value. Data or other evidence that is sufficiently accurate,
timely and relevant to affect a decision, behavior, or outcome by those who have authority to take action.
For information to be actionable, it must be prepared in a format appropriate for the user. (See section 240.)
Agency. OMB Circular No. A–11 Part 6 uses the same definition of agency as the GPRA Modernization
Act in section 306(f) of title 5. This definition of agency includes executive departments, government
corporations and independent establishments but does not include the Central Intelligence Agency, the
Government Accountability Office, the United States Postal Service, and the Postal Regulatory
Commission.
Agency Financial Report (AFR). A report on the agency end of fiscal year financial position that includes,
but is not limited to, financial statements, notes on the financial statements and a report of the independent
auditors. The report also includes a performance summary. (See section 240 on Annual Performance
Reporting).
Annual Performance Plan (APP). Under the GPRA Modernization Act, an agency’s Annual Performance
Plan defines the level of performance to be achieved during the fiscal year in which the plan is submitted
and the next fiscal year. The APP may be used to structure the agency’s budget submission or be a separate
document that accompanies the agency’s budget submission. An Annual Performance Plan must cover
each program activity of the agency set forth in the budget. (See section 240 on Annual Performance
Planning).
Annual Performance Report (APR). A report on the agency performance that provides information on the
agency's progress achieving the goals and objectives described in the agency’s Strategic Plan and Annual
Performance Plan, including progress on the Agency Priority Goals. The report is delivered to the Congress
every February with an agency’s Congressional Budget Justification or, alternatively, the APR may be
delivered as a performance section of the Performance and Accountability Report that is published by
agencies in November. (See section 240 on Annual Performance Reporting).

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Component (of an agency). Used to describe major organizational units, such as a bureau, administration,
or office, within a department or agency.
Crosscutting. Across organizational boundaries within an agency or across multiple agencies.
Data-Driven Review. Routine and periodic assessments led by agency leaders that incorporate a broad
range of qualitative and quantitative inputs and indicators to review the organization’s performance. DataDriven Reviews bring together the people, resources, and analyses needed to drive progress and
performance improvement on agency priorities, both mission-focused and stewardship-focused goals.
While performance management often leverages data-driven reviews to track results on the implementation
of agency goals, evaluations are carried out periodically and use rigorous designs and methodologies,
particularly to estimate impacts and determine causality. (See section 260 on Performance and Strategic
Reviews.)
Delivery Partner. Organizations or entities outside a Federal agency that provide support or assistance in
helping a Federal agency accomplish its objectives (e.g., state and local governments, grantees, non-profits,
associations, other agencies, contractors).
Efficiency. For the purposes of A–11 Part 6, efficiency gains may be described as maintaining a level of
performance at a lower cost, improving performance levels at a lower cost, improving performance levels
at the same cost, or improving performance levels to a greater degree than costs are increased. Efficiency
may be applied to the management of programs and their supporting activities as well as performance goals
and objectives.
Enterprise Risk Management (ERM). A discipline that deals with identifying, assessing, and managing an
organization’s risks. Agencies should coordinate the implementation of their ERM capability that assesses
and manages risks as part of their strategic planning and review process (section 260). For a complete
description of management’s responsibilities for Enterprise Risk Management and internal control within
the Federal Government see OMB Circular No. A-123.
Evaluation. As defined by 5 U.S.C. 311(3), “evaluation” means an assessment using systematic data
collection and analysis of one or more programs, policies, and organizations intended to assess their
effectiveness and efficiency. Evaluations can provide critical information to inform decisions about current
and future programming, policies, and organizational operations. Evaluation can look beyond the program,
policy, or organizational level to include assessment of particular projects or interventions within a
program, for example, or particular aspects of a policy of functions or units within an organization.
Evaluations may address questions related to the implementation of a program, policy, or organization; the
effectiveness of specific strategies related to or used by a program, policy, or organization; and/or factors
that relate to variability in the effectiveness of a program, policy, or organization or strategies of these.
Evaluations can also examine questions related to understanding the contextual factors surrounding a
program, as well as how to effectively target specific populations or groups for a particular intervention.
Evaluations can and should be used be used for learning and improvement purposes, as well as
accountability purposes. See OMB Memorandum M-20-12.
While evaluation can provide information on a program’s performance (i.e., its activities, outputs, and
outcomes), its overall goals and approach are different from performance measurement. A principal focus
of performance measurement is assessing progress toward organizational goals and established targets in
helping determine whether an implementation strategy is achieving its stated output or outcome objectives.
In contrast, evaluation, as defined above, is a systematic effort to understand effectiveness. However, both
evaluation and performance measurement generate information that falls along the continuum of evidence,
serve as methods for systematic assessment, and aim to facilitate learning about and improve results of

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government activities. Evaluation and performance measurement should be aligned and complementary,
where appropriate.
Evaluation Activities include the planning, implementation, management, and reporting of activities
overseen or coordinated by evaluators and related staff within a Federal agency. This includes, but is not
limited to: developing and coordinating multi-year Learning Agendas, establishing Annual Evaluation
Plans, planning and managing or conducting specific evaluations, summarizing evaluation findings for
particular programs or policies, supporting other offices within an agency to interpret evaluation findings,
and bringing evaluation-related evidence to bear in decision-making. See OMB Memorandum M-20-12.
Importantly, there are different types of evaluation, each of which address different questions, including:
•

Impact Evaluation: This type of evaluation assesses the causal impact of a program, policy, or
organization, or aspect of them on outcomes, relative to a counterfactual. In other words, this type
of evaluation estimates and compares outcomes with and without the program, policy, or
organization, or aspect thereof. Impact evaluations include both experimental (i.e., randomized
controlled trials) and quasi-experimental designs. An impact evaluation can help answer the
question, “does it work,” or “did the intervention lead to the observed outcomes?”

•

Outcome Evaluation: This type of evaluation measures the extent to which a program, policy, or
organization has achieved its intended outcome(s), and focuses on outputs and outcomes to assess
effectiveness. Unlike impact evaluation above, it cannot discern causal attribution but is
complementary to performance measurement, as noted above. An outcome evaluation can help
answer the question, “were the intended outcomes of the program, policy, or organization
achieved?”

•

Process or Implementation Evaluation: This type of evaluation assesses how the program or service
is delivered relative to its intended theory of change, and often includes information on content,
quantity, quality, and structure of services provided. These evaluations can help answer the
question, “was the program, policy, or organization implemented as intended?” or “how is the
program, policy, or organization operating in practice?”

•

Formative Evaluation: This type of evaluation is typically conducted to assess whether a program,
policy, or organizational approach – or some aspect of these – is feasible, appropriate, and
acceptable before it is fully implemented. It may include process and/or outcome measures.
However, unlike outcome and impact evaluations, which seek to answer whether or not the
program, policy, or organization met its intended goals or had the intended impacts, a formative
evaluation focuses on learning and improvement and does not answer questions of overall
effectiveness.

•

Descriptive Studies: These studies can be quantitative or qualitative in nature, and seek to describe
a program, policy, organization, or population without inferring causality or measuring
effectiveness. While not all descriptive studies are evaluations, some may be used for various
evaluation purposes, such as to understand relationships between program activities and participant
outcomes, measure relationships between policies and particular outcomes, describe program
participants or components, and identify trends or patterns in data.

As described in OMB Memorandum M-20-12, all evaluations must adhere to program evaluation standards,
and the questions to be answered must drive the research methods (and not vice versa). Federal evaluations
must address questions of importance and serve the information needs of stakeholders in order to be useful
resources (Relevance and Utility). All evaluations, regardless of method (i.e. qualitative, quantitative, or

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mixed) must adhere to widely accepted scientific principles and employ methods most appropriate for the
evaluation’s objectives, within constraints of timeline, feasibility, and available resources (Rigor).
Evaluators should strive for objectivity in the planning and conduct of evaluations and in the interpretation
and dissemination of findings, avoiding conflicts of interest, bias, and other partiality (Independence and
Objectivity). Federal evaluation must be transparent in the planning, implementation, and reporting phases
to enable accountability and help ensure that aspects of an evaluation are not tailored to generate specific
findings (transparency). Evaluations should be equitable, fair, and just, and should take into account cultural
and contextual factors that could influence the findings or their use (ethics). OMB Memorandum M-20-12
Appendix B includes a more detailed explanation of the standards and describes practices that can facilitate
meeting the standards.
The Program Evaluation Standards, outlined in OMB Memorandum M-20-12, are designed to improve the
quality and use of evaluation across Federal agencies, while recognizing that agencies must build policies,
evaluation offices, and infrastructure that meet their distinct evaluation needs and responsibilities. These
standards inform both specific evaluations and the broader set of evaluation activities. As such, these
standards and practices apply not just to Federal evaluation offices, but also have applicability to other
Federal units that carry out or sponsor evaluation and to individual evaluators, including Federal evaluation
staff, outside partners, and recipients of Federal awards that are performing work on behalf of the agency.
Evidence. As defined by 44 US.C. 3561(6), “evidence” means information produced as a result of statistical
activities for a statistical purpose. However, evidence, as applied in the context of the Federal Performance
Framework for improving organizational and agency performance, is viewed more broadly as the available
body of facts or information indicating whether a belief or proposition is true or valid. As such, evidence
can be quantitative or qualitative and may come from a variety of sources, including foundational fact
finding (e.g., aggregate indicators, exploratory studies, descriptive statistics, and other research),
performance measurement, policy analysis, and program evaluation (see OMB Memorandum M-19-23).
Evidence has varying degrees of credibility, and the strongest evidence generally comes from a portfolio
of high-quality, credible sources rather than a single study.
The credible use of evidence in decision-making requires an understanding of what conclusions can be
drawn from the information and, equally important, what conclusions cannot be drawn. For example,
multiple impact and implementation evaluations may provide strong evidence that a particular intervention
is effective in a particular setting or with a particular population. However, they may be less definitive on
how effective that intervention would be in other settings or with different populations. Quasi-experimental
evidence from large, diverse samples of administrative data may address concerns about generalizability,
but could lack definitive evidence on causality or be silent on important outcomes not captured in the
administrative data. Descriptive analyses from Federal statistical series provide context to examine societal,
economic, and environmental trends over time but do not speak to program outcomes or impacts.
Qualitative and quantitative implementation studies can complement other evidence on outcomes and
impacts by providing insight into how programs and practices can be successfully implemented in particular
settings and with particular populations. Similarly, high-quality performance metrics that are valid, reliable,
and strongly correlated with outcomes can be valuable to understand agency progress toward achieving a
desired outcome. In sum, using evidence credibly means being able to assess the quality and methodological
rigor of the information and align the resulting insights with their appropriate use.
External Factors. Economic, demographic, social, environmental, or other influences that are not of the
agency's own making but can affect the goals or outcomes an agency seeks to influence. Some external
factors, such as safety practices, can be influenced by agency action, while others are more difficult to
affect.

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Foresight. In the context of a strategic planning best practice, foresight is generally characterized as insight
into how and why the future might be different from the present. Foresight practices include environmental
scanning, trend analysis, and scenario-based planning, and other methods to engage individuals in thinking
about the long-range future. While foresight is often considered as the “act of looking forward” so as to
plan for the future, in strategic planning it is not the same as forecasting, which seeks to make statements
or assertions about future events based on quantitative and qualitative analysis and modeling. Through
incorporating foresight into strategic planning, an agency can develop an appropriate strategic posture by
analyzing and preparing for multiple possible futures.
Goal. A statement of the result or achievement toward which effort is directed. Goals can be long or shortterm and may be expressed specifically or broadly. Progress against goals should be monitored using a
suite of supporting indicators. For the purpose of this guidance, there are Cross-Agency Priority Goals,
strategic goals, strategic objectives, Agency Priority Goals and performance goals, all of which have
uniquely defined properties.
Goal, Cross-Agency Priority (CAP Goals) (referred to as Federal Priority Goal in GPRA Modernization
Act). A statement of the long-term level of desired performance improvement for Government-wide goals
set or revised at least every four years. These include outcome-oriented goals that cover a limited number
of crosscutting policy areas and management goals addressing financial management, strategic human
capital management, information technology management, procurement and acquisition management, and
real property management.
Goal, Strategic. A statement of aim or purpose that is included in a Strategic Plan. Strategic goals articulate
clear statements of what the agency wants to achieve to advance its mission and address relevant national
problems, needs, challenges and opportunities. These outcome-oriented strategic goals and supporting
activities should further the agency’s mission.
Objective, Strategic. Strategic objectives reflect the outcome or management impact the agency is trying
to achieve and generally include the agency’s role. Included in a Strategic Plan, each objective is tracked
through a suite of performance goals and other indicators. Strategic objectives and performance goals
should facilitate prioritization and assessment for planning, management, reporting, and evaluation
purposes. Agencies should use strategic objectives to help decide which indicators are most valuable to
provide leading and lagging information, monitor agency operations, show how employees contribute to
the organization’s mission, determine program evaluations needed, communicate agency progress, and
consider the impact of external factors on the agency’s progress. The set of all agency strategic objectives
together should be comprehensive of all agency activity.
Objectives are usually outcome-oriented to reflect core mission and service related functions; however,
stewardship and other objectives may be established to communicate the breadth of agency efforts.
Strategic objectives may be described in strategic plans and on Performance.gov as:
•

Mission / Service Focused. A type of strategic objective that expresses more specifically the path
an agency plans to follow to achieve or make progress on a single strategic goal. Mission focused
strategic objectives typically reflect the core functions and activities of the agency based on statute
or leadership priorities, and which serve to drive their efforts in addressing pressing relevant
national problems, needs, and challenges. For programs which deliver direct services to customers,
this may also include the objective of providing a good experience for customers, and is therefore
Service Focused. Service Focused objectives should be considered as those activities that reflect
the interaction(s) between individual citizens or businesses and Federal agencies in providing a
direct service on behalf of the Federal Government, and which is core to the mission of the agency.

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•

Mission / Service Focused (Crosscutting/Other). A type of strategic objective that is not directly
tied to a single strategic goal, but may be tied to several or none. In some circumstances agencies
perform statutory or crosscutting activities which are not closely tied to a single strategic goal.

•

Stewardship Focused. A type of strategic objective that reflect the agencies activities and
responsibilities to provide appropriate safeguards in executing mission and service related activities
effectively and efficiently, including minimizing instances of waste, fraud, and abuse. These
objectives typically communicate improvement priorities for management functions such as
strategic human capital management, information technology, or financial stewardship. Often
management objectives support more than one strategic goal.

Goal, Agency Priority (APG). A limited number of goals, usually 2–8, identified by CFO Act agencies or
as directed by OMB. An APG advances progress toward longer-term, outcome-focused goals in the
agency’s Strategic Plan, near-term outcomes, improvements in customer responsiveness, or efficiencies.
An APG is a near-term result or achievement that leadership wants to accomplish within approximately 24
months that relies predominantly on agency implementation (as opposed to budget or legislative
accomplishments). APGs reflect the top near-term performance improvement priorities of agency
leadership, not the full scope of the agency mission. (See section 250 for Agency Priority Goals.)
Goal, Performance. A statement of the level of performance to be accomplished within a timeframe,
expressed as a tangible, measurable objective or as a quantitative standard, value, or rate. For the purposes
of this guidance and implementation of the GPRA Modernization Act, a performance goal includes a
performance indicator, a target, and a time period. The GPRA Modernization Act requires performance
goals to be expressed in an objective, quantifiable, and measurable form unless agencies in consultation
with OMB determine that it is not feasible. In such cases an “alternative form” performance goal may be
used. The requirement for OMB approval of an alternative form goal applies to performance goals only.
Milestones are often used as the basis of an alternative form performance goal. Performance goals specified
in alternative form must be described in a way that makes it possible to discern if progress is being made
toward the goal.
Example Performance Goal: Reduce the number of homeless veterans on any given night to 35,000 by June
2012.
• Performance Indicator: Number of homeless veterans on any given night
• Target: 35,000
• Time period: June 2012
Example “Alternative Form” Performance Goal: Obtain an unmodified audit opinion on the agency’s
financial statements at the by the end of FY 2017.
• Performance Indicator: Audit opinion on the agency financial statements
• Target: Unmodified
• Time period: By the end of FY 2017
Goal Leader. The person designated by the agency head or COO to lead, oversee and be accountable for
the implementation of an agency goal. A goal leader will lay out strategies to achieve the goal, manage
execution, regularly review performance and make course corrections when needed. The agency’s goal
leaders should be empowered to coordinate across the agency to improve performance.
Government Corporation. A corporation owned or controlled by the Federal Government, as defined in
section 103 of title 5, United States Code.

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GPRA. Refers to the Government Performance and Results Act of 1993.
Modernization Act refers to the update of the law in 2010.

Note that the GPRA

Human Capital Evaluation Framework. Underlies the three human capital evaluation mechanisms (e.g.,
HRStat, Audits, and Human Capital Strategic Reviews) to create a central evaluation framework that
integrates the outcomes from each to provide OPM and agencies with an understanding of how human
capital policies and programs are supporting missions. More information can be found at OPM’s website
for Human Capital Management.
Human Capital Operating Plan (HCOP). An agency’s human capital implementation document, which
describes how an agency will execute the human capital elements stated within the Agency Strategic Plan
(SP) and Annual Performance Plan (APP). The Chief Human Capital Officer establishes the HCOP and
updates it annually, in collaboration with the agency’s senior management team. The HCOP operates on
the same annual cycle as the agency APP in order to identify and focus on the human capital goals and
measures that need to be implemented each year to achieve the strategic goals set forth over the course of
the SP. Effective April 11, 2017, pursuant to revised Federal regulations (5 C.F.R. 250 Subpart B), each
agency must develop and update the HCOP in alignment with GPRAMA strategic and performance
planning timelines.
Indicator. A measurable value that indicates the state or level of something.
Categories of Indicators: For the purposes of this guidance and the Performance.gov data
standards, two categories of indicators are distinguished, performance indicators and other
indicators.
1. Performance Indicator. The indicator for a performance goal or within an Agency Priority
Goal statement that will be used to track progress toward a goal or target within a timeframe.
By definition, the indicators for which agencies set targets with timeframes are performance
indicators.
2. Other Indicator. Indicators not used in a performance goal or Agency Priority Goal statement
but are used to interpret agency progress or identify external factors that might affect that
progress. By definition, indicators that do not require targets and timeframes are other
indicators.
Types of Indicators: Various types of indicators (e.g. outcome, output, customer service, process,
efficiency) may be used as either performance indicators or other indicators. Agencies are
encouraged to use outcome indicators as performance indicators where feasible and appropriate.
Agencies also are encouraged to consider whether indicators have been validated through research
conducted to be well correlated with what they are intended to measure. Some examples of types
of indicators in alphabetical order include, but are not limited to:
•

Indicator, Contextual. Data that provides situational information for the purpose of
understanding trends or other information related to a goal or a program. Examples could
include data about warning signals, unwanted side effects, external factors the government can
influence, or external factors where the government may have a limited effect.

•

Indicator, Customer Service. A type of measure that indicates or informs the improvement of
government’s interaction with those it serves or regulates.

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SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

•

Indicator, Efficiency. A type of measure, specifically, a ratio of program activity inputs (such
as costs or hours worked by employees) to its outputs or outcomes. Efficiency indicators reflect
the resources used to achieve outcomes or produce outputs. Measuring the cost per unit of
outcome or output tends to be most useful for similar, repeated practices. In other
circumstances, it tends to be more useful to find effective practices and then look for lower cost
ways of delivering them.

•

Indicator, Input. A type of measure that indicates the consumption of resources, especially
time and/or money, used.

•

Indicator, Intermediate Outcome. A type of measure that indicates progress against an
intermediate outcome that contributes to an ultimate outcome, such as the percentage of schools
adopting effective literacy programs, compliance levels, or the rate of adoption of safety
practices. Intermediate outcome indicators are especially helpful if they are based on strong
theory and have been validated through research to have a strong positive correlation with the
ultimate outcome desired.

•

Indicator, Process. A type of measure that indicates how well a procedure, process or
operation is working, (e.g., timeliness, accuracy, fidelity or completeness).

•

Indicator, Outcome. A type of measure that indicates progress against achieving the intended
result of a program. Indicates changes in conditions that the government is trying to influence.

•

Indicator, Output. A type of measure, specifically the tabulation, calculation, or recording of
activity or effort, usually expressed quantitatively. Outputs describe the level of product or
activity that will be provided over a period of time. While output indicators can be useful, there
must be a reasonable connection, and preferably a strong positive correlation, between outputs
used as performance indicators and outcomes. Agencies should select output indicators based
on evidence supporting the relationship between outputs and outcomes, or in the absence of
available evidence, based on a clearly established argument for the logic of the relationship.

Inherently Governmental. An inherently governmental function, as defined in section 5 of the Federal
Activities Inventory Reform Act, Public Law 105–270, means a function that is so intimately related to the
public interest as to require performance by Federal Government employees. Additional guidance is
available at Performance of Inherently Governmental and Critical Functions. The application of the term
inherently governmental for functions described in the legislation does not change from the 1993 GPRA
legislation to the 2010 GPRA Modernization Act. The preparation of agency Strategic Plans, Annual
Performance Plans, and Annual Performance Reports is considered an inherently governmental function.
COOs, PIOs, and Deputy PIOs must be Government employees, but contractors may provide support to
these officials in executing their functions.
Intended Use. The concept implied by ‘intended use’ of data in the GPRA Modernization Act allows
agencies to set expectations for data accuracy levels appropriate to the specific purpose for which the
information will be used. Agencies should consider the intended use of data, and potential value of reusing
the data for statistical purposes, to determine the level of accuracy needed and to manage data collection
costs. Agencies can calibrate the accuracy of the data to the intended use of the data and the cost of
improving data quality. At the same time, agencies should consider how data limitations can lead to
inaccurate performance assessments. Examples of data limitations include 1) imprecise measurement and
recordings, 2) incomplete data, 3) inconsistencies in data collection procedures and 4) data that are too
infrequently collected to allow for adjustments of agency action in an effective way. The ‘intended use’ of
evidence concept implies that high-stakes decisions should be based on a preponderance of evidence

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SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

developed using sound methods when feasible. For example, when making a decision about approving a
drug, the agency will need a high level of credibility and precision in the portfolio of evidence on which
they are basing the decision. This may require multiple randomized controlled trials assessing the
effectiveness and safety of the drug within the portfolio of evidence. However, decisions about how to
improve the outreach of a given program may not require the same level of precision or as large of a
portfolio of evidence.
Machine Readable Format. Format in a standard computer language (not English text) that can be read
automatically by a web browser or computer system. (e.g., xml). Traditional word processing documents,
hypertext markup language (HTML) and portable document format (PDF) files are easily read by humans
but typically are difficult for machines to interpret. Other formats such as extensible markup language
(XML), (JSON), or spreadsheets with header columns that can be exported as comma separated values
(CSV) are machine readable formats. It is possible to make traditional word processing documents and
other formats machine readable but the documents must include enhanced structural elements.
Management Function. Describes offices or activities within agencies that support the agency divisions
delivering programs that more directly advance mission. These functions tend to be common across
agencies (e.g., financial, human capital, acquisition, information technology, performance management,
risk management, legal, communication, intergovernmental).
Major Management Challenge. Programmatic or management functions, within or across agencies, that
have greater vulnerability to waste, fraud, abuse, and mismanagement (such as issues the Government
Accountability Office identifies as high risk or issues that an Inspector General identifies) where a failure
to perform well could seriously affect the ability of an agency or the Federal Government to achieve its
mission or goals.
Measure. See indicator.
Milestone. A scheduled event signifying the completion of a major deliverable or a phase of work.
Objective. See goal.
Output. Quantity of products or services delivered by a program, such as the number of inspections
completed or the number of people trained.
Outcome. The desired results of a program. For example, an outcome of a nation-wide program aimed to
prevent the transmission of HIV infection might be a lower rate of new HIV infections in the U.S. Agencies
are strongly encouraged to set outcome-focused performance goals to ensure they apply the full range of
tools at their disposal to improve outcomes and find lower cost ways to deliver. However, there are
circumstances where the effects of a program on final outcomes are so small and confounded with other
factors that it may be more appropriate to base performance goals on indicators or intermediate outcomes.
Ideally, those indicators and intermediate outcomes should have strong theoretical and empirical ties to
final outcomes.
Performance and Accountability Report (PAR). A combined annual report of agency performance Annual
Performance Report (APR) and financial position Agency Financial Report (AFR). The report contains the
agency’s audited financial statements and information on efforts to achieve goals during the past fiscal year.
The AFR, combined with an APR, serves as an option to reporting the agency’s end of fiscal year status
through a consolidated Performance and Accountability Report. (See section 240 on Annual Performance
Reporting.)

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Performance Improvement Council (PIC). The PIC consists of Performance Improvement Officers from
the 24 CFO Act agencies and other agencies and is chaired by the Chief Performance Officer and Deputy
Director for Management at OMB or the Associate Director for Performance and Personnel Management
as the designee. The purpose of the Council is to develop recommendations relating to performance
management policies, requirements, and criteria for analysis of program performance. In addition, the
Council is responsible for facilitating the exchange of performance management information among
agencies to accelerate improvements in program performance. The Council also coordinates and monitors
continuous reviews of the performance and management of Federal programs.
Performance Management. Use of goals, measurement, evaluation, analysis, and data-driven reviews to
improve results of programs and the effectiveness and efficiency of agency operations. Performance
management activities often consist of planning, goal setting, measuring, analyzing, reviewing, identifying
performance improvement actions, reporting, implementing, and evaluating. The primary purpose of
performance management is to improve performance and then to find lower cost ways to deliver effective
programs.
Performance.gov. Web-based system that includes information on the performance and associated
management initiatives of the Executive Branch designed to improve organizational performance and
program service delivery. As the Government-wide performance website required under the GPRA
Modernization Act of 2010, Performance.gov encompasses the Federal Performance Plan of the current
Administration, with continued enhancements being made for including more agency-specific detail and
performance information in accordance with the GPRA Modernization Act.
Portfolio. A strategically structured, organized grouping of programs, activities, resources, or other efforts
whose coordination and coherence in implementation enables the achievement of agency goals and
objectives. Agencies will group programs and associated activities into portfolio in a manner that will best
enable effective management and oversight of the portfolio.
Portfolio Manager. A senior official, typically at the Assistant Secretary or Bureau Administrator level,
responsible for defining the vision and roadmap for a logical, coordinated grouping of programs or systems.
The Portfolio Manager principally focuses on the high-level, executive aspects of managing programs
throughout the portfolio, and addresses such key strategic areas as long-term financial health and resource
requirements, policy considerations and direction, risk management, stakeholder management, and the
impact of environmental factors on the portfolio’s effectiveness to achieve the agency’s overall mission
and objectives.
Program. Generally, an organized set of activities directed toward a common purpose or goal that an
agency undertakes or proposes to carry out its responsibilities. Within this broad definition, agencies and
their stakeholders currently use the term “program” in different ways. Agencies have widely varying
missions and achieve these missions through different programmatic approaches, so differences in the use
of the term “program” are legitimate and meaningful. For this reason, OMB does not prescribe a
superseding definition of “program”; rather, consistent with the GPRA Modernization Act, agencies may
identify programs consistent with the manner in which the agency uses programs to interact with key
stakeholders and to execute its mission. (See section 270 on Program and Project Management.)
Program Activity. Activities or projects listed in the program and financing schedules of the annual budget
of the United States Government. For the purpose of preparing an Annual Performance Plan, an agency
may aggregate, disaggregate, or consolidate program activities, except that any aggregation or consolidation
may not omit or minimize the significance of any program activity constituting a major function or
operation for the agency.

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SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Program Evaluation. See Evaluation.
Program Management. The coordinated application of general and specialized knowledge, skills,
expertise, and practices to a program for effective implementation. Effective program management requires
programs be managed by both individuals and organizations as whole that work in concert to achieve
benefits and advance outcomes towards the accomplishment of the agency mission, goals, and objectives.
Project. A temporary endeavor to create a unique product or service with a start date, a completion date,
and a defined scope. Projects are executed in a manner to improve the efficient and effective implementation
of programs and contribute to or aligned with agency goals and objectives.
Project Management. The coordinated application of general and specialized knowledge, skills, expertise,
and practices to a project to achieve its stated goals and outcomes.
Reasonable Administrative Burden. The concept of reasonable administrative burden is related to
decisions about the frequency and granularity of reporting performance in the GPRA Modernization Act.
It refers to considering the cost compared to the benefit of reporting information more frequently or at a
more disaggregated level. Because it is not uncommon for more frequent or more granular data to have a
higher benefit yet also a higher cost, agencies should increase the frequency and granularity of their
performance reporting when the expected value justifies the estimated cost.
Regulatory Review. The process by which agencies identify and review existing regulations in order to
eliminate those that are obsolete, unnecessary, burdensome, or counterproductive or to modify others to
increase their effectiveness, efficiency, and flexibility. Executive Order 13563 calls for periodic review of
existing significant regulations, with close reference to empirical evidence. Such reviews may be
incorporated into the annual strategic review of objectives, as appropriate. Retrospective analyses
conducted, including supporting data, should be released online wherever possible. Consistent with the
commitment to periodic review and to public participation, agencies should continue to assess its existing
regulations to the extent that review findings specify that a particular regulation, or its language, is impeding
progress of achieving the strategic objective.
Risk Management. Coordinated activities to direct and control challenges or threats to achieving an
organization’s goals and objectives. A risk management process is a systematic application of management
policies, procedures and practices to the activities of communicating, consulting, establishing the context,
and identifying, analyzing, evaluating, treating, monitoring and reviewing risk. (See also “Enterprise Risk
Management”).
Risk Profile. The agency’s risk profile provides a thoughtful analysis of the risks an agency faces towards
achieving its strategic objectives arising from its activities and operations, and identifies appropriate options
for addressing significant risks. See OMB Circular No. A-123.
Statistical Activities. The term “statistical activities,” per 44 U.S.C. 3561(10), (A) means the collection,
compilation, processing, or analysis of data for the purpose of describing or making estimates concerning
the whole, or relevant groups or components within, the economy, society, or the natural environment; and
(B) includes the development of methods or resources that support those activities, such as measurement
methods, models, statistical classifications, or sampling frames. Statistical activities include the use of data
to describe outcomes and descriptors of interest, such as through estimates of population characteristics,
summaries of test results, indices of economic activity, measures of environmental conditions, and
incidence rates for a wide range of events. They may include relative measures among subgroups,
geographies, and time periods, as well as relationships among measured variables. They also include a wide
range of analytic applications, such as research reports, program evaluations, and experiment-based

OMB Circular No. A–11 (2020)

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SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

program studies. Finally, they encompass transparency and accountability efforts, such as scorecards, that
provide Federal agencies, State and local governments, and the public with information on the relative
performance of different programs, providers, and systems.
Statistical Purposes. The term “statistical purpose,” as defined by 44 U.S.C. 3561(12), (A) means the
description, estimation, or analysis of the characteristics of groups, without identifying the individuals or
organizations that comprise such groups; and (B) includes the development, implementation, or
maintenance of methods, technical or administrative procedures, or information resources that support the
purposes described in (A). Statistical purposes include the use of data to better understand the
characteristics, behavior, or needs of groups of people, businesses or organizations. But they do not include
the description of or decision-making about individual people, businesses or organizations.
Strategic Plan. The Strategic Plan presents the long-term objectives an agency hopes to accomplish, set at
the beginning of each new term of an Administration. It describes general and longer-term goals the agency
aims to achieve, what actions the agency will take to realize those goals and how the agency will deal with
the challenges likely to be barriers to achieving the desired result. An agency’s Strategic Plan should
provide the context for decisions about performance goals, priorities, and budget planning, and should
provide the framework for the detail provided in agency annual plans and reports. (See section 230 on
strategic planning.)
Strategic Review. An agency’s management process (or set of processes) that synthesizes available
performance information and other evidence, including evaluations, to assess progress on its strategic
objectives, in consultation with OMB. (See section 260 on strategic reviews.)
Target. Quantifiable or otherwise measurable characteristic typically expressed as a number that tells how
well or at what level an agency or one of its components aspires to perform. In setting and communicating
targets, where available, agencies should include the baseline value from which the target change is
calculated.
Vision Statement. A strategic planning best practice, a Vision statement is one that articulates an agency’s
desired future state in terms of strategic direction. An agency’s Vision statement helps create an image in
the mind of readers and stakeholders that expresses what the organization wants to achieve while generating
momentum for action on the part of the agency to accomplish the vision.

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SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

200.23 Example Illustration of Goal Relationships

200.24 Performance Timeline and Management Calendar
Performance Timeline. The 2020-2021 Performance Timeline depicted below is aligned to the President’s
Budget for Fiscal Years 2022 and 2023, respectively. The Timeline provides a summary of agency
submission requirements related to strategic and performance planning and reporting within OMB Circular
No. A–11, Part 6. The Timeline reflects general timelines for strategic, performance, and evaluation
planning and reporting, and is subject to revision. Any changes to deadlines identified in the table below
will be communicated by OMB to agency PIOs, Deputy PIOs, Evaluation Officers, and other senior
designated officials as applicable. More details on exact data standards will continue to be available in
section 210 and on MAX.
Management Calendar. An inter-OMB office Management Calendar is also maintained on MAX
Community. This Management Calendar is designed to improve coordination and communications across
various OMB offices and government-wide management councils and management functions, and
provides an additional tool to agencies in managing the inter-office, CXO Council events and OMB
submission and publication requirements. Click here to hyperlink to the MAX Community Performance
Calendar.

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Page 27 of Section 200

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Section of A–11,
Part 6

Description

Location

May 15, 2020

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2020
Q2 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.**

MAX Page
“Submission
Portal”

May 22, 2020

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2020 Q2 Quarterly
Performance Update for CAP Goals for
review.**

MAX Page
“CAP Goal
Submission
Portal”

June 5, 2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2020 Q2 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

June 25, 2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2020 Q2 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

June 26, 2020

-Public Reporting
(210)
-Performance and
Strategic Reviews
(260)
-OMB Circular No.
A-123

Agencies submit for OMB review:
-Strategic Objective Summary of
Findings resulting from the agency’s
2020 Strategic Review.

MAX Page
“Submission
Portal”

July 3, 2020

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2020 Q3
quarterly CX / HISP data dashboard.

MAX Page
“CX Portal”

August 7, 2020

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2020
Q3 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

August 21, 2020

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2020 Q3 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

Date

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OMB Circular No. A–11 (2020)

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

Description

Location

August 28, 2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2020 Q3 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

September, 2020
(concurrent w/
FY 2022 Budget
submission)

-Public Reporting
(210)
-Annual Performance
Planning and Annual
Performance
Reporting (240)
-Performance and
Strategic Reviews
(260)

Agencies submit for OMB review:
-draft FY 2022 Annual Performance
Plan;
-draft Summary of Progress Update for
each Strategic Objective (the narrativeladen component of the FY 2020
Annual Performance Report).

MAX Page
“Submission
Portal”

September, 2020
(concurrent w/
FY 2022 Budget
submission)

-Evaluation and
Evidence-Building
Activities (290)

Agencies submit for OMB review:
-Interim Learning Agenda (i.e.,
Evidence-Building Plan);
-draft FY 2022 Annual Evaluation
Plan;
-Interim Capacity Assessment.

MAX Page
“Submission
Portal”

September, 2020
(concurrent w/
FY 2022 Budget
submission)

-Public Reporting
(210)

Draft list of Unnecessary Plans and
Reports the agency would like to
propose to the Congress for
modification.

MAX Page
“Submission
Portal”

September 17,
2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2020 Q3 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

October 3, 2020

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2020 Q4
quarterly CX / HISP data dashboard.

MAX Page “CX
Portal”

November 13,
2020

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2020
Q4 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

OMB Circular No. A–11 (2020)

Page 29 of Section 200

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

November 27,
2020

Description

Location

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2020 Q4 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

November,
2020^

-Annual Performance
Planning and Annual
Performance
Reporting (240) (See
OMB Circular No. A136)

Publish FY 2020 Agency Financial
Report (AFR) or Performance and
Accountability Report (PAR).

Agency website

December 4,
2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2020 Q4 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

December 23,
2020

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2020 Q4 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

January 11, 2021 -Public Reporting
(210)
-Annual Performance
Planning and Annual
Performance
Reporting (240)
-Performance and
Strategic Reviews
(260)
-Evaluation and
Evidence-Building
Activities (290)

For OMB review and clearance,
agencies submit final draft:
-FY 2022 Annual Performance Plan;
-FY 2020 Annual Performance Report;
-FY 2022 Annual Evaluation Plan.

MAX Page
“Submission
Portal”

January 29, 2021 -Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2021 Q1
quarterly CX / HISP data dashboard.

MAX Page “CX
Portal”

January 29, 2021 -Managing Customer
Experience and
Improving Service
Delivery (280)

For OMB review, agencies submit
annual CX Capacity Assessment.

MAX Page “CX
Portal”

Page 30 of Section 200

OMB Circular No. A–11 (2020)

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

Description

Location

February, 2021
(concurrent with
FY 2022 Budget
release)

-Public Reporting
(210)
-Annual Performance
Planning and Annual
Performance
Reporting (240)
-Performance and
Strategic Reviews
(260)
-Evaluation and
Evidence-Building
Activities (290)

Publish:
-FY 2022 Annual Performance Plan;
-FY 2020 Annual Performance Report;
-FY 2022 Annual Evaluation Plan.

Agency website/
Performance.gov

February, 2021
(concurrent with
FY 2022 Budget
release)

-Public Reporting
(210)

Publish list of Agency Identified
Unnecessary Plans and Reports.

Performance.gov

February 12,
2021

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2021
Q1 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

February 26,
2021

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2021 Q1 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

March 5, 2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2021 Q1 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

March 25, 2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2021 Q1 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

April 30, 2021

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2021 Q2
quarterly CX / HISP data dashboard.

MAX Page
“CX Portal”

OMB Circular No. A–11 (2020)

Page 31 of Section 200

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

Description

Location

April 30, 2021

-Managing Customer
Experience and
Improving Service
Delivery (280)

For OMB review, agencies submit
annual CX Action Plan.

MAX Page
“CX Portal”

May 14, 2021

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2021
Q2 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

May 28, 2021

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2021 Q2 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

June 4, 2021

-Strategic Planning
(230)
-Agency Priority
Goals (250)
-Performance and
Strategic Reviews
(260)
-Evaluation and
Evidence-Building
Activities (290)
-OMB Circular No.
A-123

Agencies submit for OMB review:
-initial draft components of FYs 20222026 Agency Strategic Plan (Mission
Statement, Strategic Goals, Strategic
Objectives), including:
-annotated outline of updated Learning
Agenda;
-initial draft Capacity Assessment;
-draft FY 2022-2023 Agency Priority
Goal statements (impact statement
only);
-Strategic Objective Summary of
Findings resulting from the agency’s
2021 Strategic Review.

MAX Page
“Submission
Portal”

June 4, 2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2021 Q2 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

June 24, 2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2021 Q2 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

July 30, 2021

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2021 Q3
quarterly CX / HISP data dashboard.

MAX Page
“CX Portal”

Page 32 of Section 200

OMB Circular No. A–11 (2020)

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Section of A–11,
Part 6

Description

Location

August 13, 2021

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2021
Q3 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

August 27, 2021

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2021 Q3 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

September, 2021
(concurrent w/
FY 2023 Budget
submission)

-Public Reporting
(210)
-Annual Performance
Planning and Annual
Performance
Reporting (240)
-Performance and
Strategic Reviews
(260)

Agencies submit for OMB review:
-full draft FYs 2022-2026 Strategic
Plan;
-draft FY 2023 Annual Performance
Plan;
-draft Summary of Progress Update for
each Strategic Objective (the narrativeladen component of the FY 2021
Annual Performance Report);
-draft FYs 2022-2023 APG statements
(impact and achievement statements).

MAX Page
“Submission
Portal”

September, 2021
(concurrent w/
FY 2023 Budget
submission)

-Evaluation and
Evidence-Building
Activities (290)

MAX Page
Agencies submit for OMB review:
“Submission
-full draft Learning Agenda (as separate
Portal”
section of full draft Strategic Plan);
-draft FY 2023 Annual Evaluation
Plan;
-full draft Capacity Assessment (as
separate section of full draft Strategic
Plan).

September, 2021
(concurrent w/
FY 2023 Budget
submission)

-Public Reporting
(210)

Draft list of Unnecessary Plans and
Reports the agency would like to
propose to the Congress for
modification.

MAX Page
“Submission
Portal”

September 3,
2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2021 Q3 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

Date

OMB Circular No. A–11 (2020)

Page 33 of Section 200

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

Description

Location

September 23,
2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2021 Q3 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

October 29,
2021

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2021 Q4
quarterly CX / HISP data dashboard.

MAX Page
“CX Portal”

November,
2021^

-Annual Performance
Planning and Annual
Performance
Reporting (240) (See
OMB Circular No. A136)

Publish FY 2021 Agency Financial
Report (AFR) or Performance and
Accountability Report (PAR).

Agency website

November 12,
2021

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit initial draft FY 2021
Q4 Quarterly Performance Update for
FYs 2020-2021 APGs for OMB
review.

MAX Page
“Submission
Portal”

November 26,
2021

-PMA, Cross-Agency
Priority Goals (220)

CAP Goal Team Leads submit initial
draft FY 2021 Q4 Quarterly
Performance Update for CAP Goals for
review.

MAX Page
“CAP Goal
Submission
Portal”

December 3,
2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Agencies and CAP Goal Teams submit
final draft FY 2021 Q4 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals for OMB
review and clearance.

MAX Page
“Submission
Portal”

December 23,
2021

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2021 Q4 Quarterly
Performance Update for FYs 20202021 APGs and CAP Goals.

Performance.gov

December 23,
2021

-Public Reporting
(210)
-Strategic Planning
(230)

For OMB review and clearance,
agencies submit final draft:
-FYs 2022-2026 Strategic Plan,
including separate sections for
-Learning Agenda;
-Capacity Assessment.

MAX Page
“Submission
Portal”

Page 34 of Section 200

OMB Circular No. A–11 (2020)

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Date

Section of A–11,
Part 6

Description

Location

January 14, 2022 -Annual Performance
Planning and Annual
Performance
Reporting (240)
-Agency Priority
Goals (250)
-Performance and
Strategic Reviews
(260)

For OMB review and clearance,
agencies submit final draft:
-FY 2023 Annual Performance Plan;
-FY 2021 Annual Performance Report;
-FYs 2022-2023 Agency Priority Goal
statements;
-FY 2023 Annual Evaluation Plan.

MAX Page
“Submission
Portal”

January 28, 2022 -Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2022 Q1
quarterly CX / HISP data dashboard

MAX Page
“CX Portal”

January 28, 2022 -Managing Customer
Experience and
Improving Service
Delivery (280)

For OMB review, agencies submit
annual CX Capacity Assessment.

MAX Page
“CX Portal”

February, 2022
(concurrent with
FY 2023 Budget
release)

-Public Reporting
(210)
-Strategic Planning
(230)
-Annual Performance
Planning and Annual
Performance
Reporting (240)
-Agency Priority
Goals (250)
-Performance and
Strategic Reviews
(260)
-Evaluation and
Evidence-Building
Activities (290)

Publish:
-FYs 2022-2026 Strategic Plan,
including Final Learning Agenda and
Capacity Assessment.
-FY 2023 Annual Performance Plan.
-FY 2021 Annual Performance Report.
-FYs 2022-2023 Agency Priority Goal
statements.
-FY 2023 Annual Evaluation Plan.

Agency website/
Performance.gov

February, 2022
(concurrent with
FY 2023 Budget
release)

-Public Reporting
(210)

Publish list of Agency Identified
Unnecessary Plans and Reports.

Performance.gov

February 18,
2022

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit full initial draft FY
2022 Q1 Quarterly Performance
Update for FYs 2022-2023 APGs for
OMB review.

MAX Page
“Submission
Portal”

OMB Circular No. A–11 (2020)

Page 35 of Section 200

SECTION 200—OVERVIEW OF THE FEDERAL PERFORMANCE FRAMEWORK

Section of A–11,
Part 6

Description

Location

March 18, 2022

-Public Reporting
(210)
-Agency Priority
Goals (250)

Agencies submit final draft FY 2022
Q1 Quarterly Performance Update for
FYs 2022-2023 APGs for OMB review
and clearance.

MAX Page
“Submission
Portal”

April 7, 2022

-Public Reporting
(210)
-PMA, Cross-Agency
Priority Goals (220)
-Agency Priority
Goals (250)

Publish FY 2022 Q1 Quarterly
Performance Update for FYs 20222023 APGs and CAP Goals.

Performance.gov

April 29, 2022

-Managing Customer
Experience and
Improving Service
Delivery (280)

HISP agencies submit FY 2022 Q2
quarterly CX / HISP data dashboard.

MAX Page
“CX Portal”

Date

*Subject to revision; however, agencies should plan on meeting these reporting requirements unless
otherwise informed by OMB.
**No separate Q1 reporting will occur in FY 2020 for the FYs 2020-2021 APG cycle. FY 2020 Q1 and Q2
data should be merged into one updated implementation action plan for publication on Performance.gov.
^Guidance on the preparation, submission, and release of Agency Financial Reports (AFR) is found in
OMB Circular No. A-136.

Page 36 of Section 200

OMB Circular No. A–11 (2020)

SECTION 210—PUBLIC REPORTING

SECTION 210 – PUBLIC REPORTING
Table of Contents
210.1
210.2
210.3
210.4
210.5
210.6
210.7
210.8
210.9
210.10

210.11
210.12
210.13
210.14

210.15
210.16
210.17
210.18
210.19
210.20

Public Reporting and Performance.gov
To which agencies does this section apply?
What is the purpose of this section?
What is the purpose of Performance.gov?
How does a Presidential transition year affect the timing of agency performance plans,
reports, and other information that is included on Performance.gov?
What information is available on Performance.gov?
How do agencies ensure their strategic and performance plans and reports are made
available on Performance.gov, and communicate their publication status to OMB?
How are agency-specific plans and reports made available to the public on the agency’s
website?
When will Performance.gov updates be published this year?
May agencies publish their performance plans and reports in print?
Will agencies be required to update performance information on Performance.gov more
frequently than annually?
Federal Program Inventory
What is the Federal Program Inventory (FPI) and to which agencies does it apply?
For the purposes of implementing program reporting required by the Federal Program
Inventory (FPI), what is a program and how often must agencies certify their program
activities?
Where can I access information related to the FPI?
What are the expectations and responsibilities of agencies related to FPI reporting, and
how does the FPI relate to the broader performance and management efforts of agencies?
Elimination of Unnecessary Agency Plans and Reports
What does the GPRA Modernization Act require with regard to the elimination of
unnecessary agency reporting to Congress?
What information must agencies provide to OMB, if the agency has modification
proposals for Congress?
What kind of agency reports should be proposed?
How will agencies provide the information to OMB?
What if our agency has few congressional reporting requirements or no new proposals
since the last time we submitted information to OMB?
Are agencies required to submit legislation?

Content Table for Organizing Strategic Plans, Annual Performance Plans, and Annual
Performance Reports
210.21 What information and content must agencies include when writing their Strategic Plans,
Annual Performance Plans, and Annual Performance Reports for publication?
210.22 The Evidence Act established a number of planning and reporting requirements specific
to evidence and evaluation-building. How should agencies integrate a discussion of
evidence and evaluation building efforts from these plans when writing Strategic Plans,
Annual Performance Plans, and Annual Performance Reports for publication?

OMB Circular No. A-11 (2020)

Page 1 of Section 210

SECTION 210—PUBLIC REPORTING

Summary of Changes
Provides updated guidance on expectations of agencies related to Federal Program Inventory
reporting, and clarifies the FPI’s relationship within the broader context of agencies’ performance
and strategic planning and management processes. Technical edits are made to existing guidance on
the timing of performance plans and reports during an election year. Updates clarify the Content
table and standard information elements that must be addressed when writing Strategic Plans, Annual
Performance Plans, and Annual Performance Reports, including thematic tagging for strategic
objectives and priority goals. New guidance is also provided to agencies for how to address elements
related to evidence-building and evaluation plans required by the Foundations for Evidence-based
Policymaking Act of 2018 in the agency SP, APP, and APR.

PUBLIC REPORTING AND PERFORMANCE.GOV
210.1

To which agencies does this section apply?

This section applies to all agencies, as defined in the GPRA Modernization Act of 2010. This fiscal year:
•

Agencies that were required to identify Agency Priority Goals (large, CFO Act agencies) will
develop performance information for Performance.gov this year, and must follow all sections of
this guidance.

•

All other agencies (non-CFO Act agencies) subject to the GPRA Modernization Act of 2010 that
were not required to establish Agency Priority Goals are required to follow all sections except
210.11 through 210.14.

210.2

What is the purpose of this section?

This section provides information on publishing performance information through a central website, as
required by the GPRA Modernization Act of 2010. The GPRA Modernization Act of 2010 requires:
•

Availability of an agency Strategic Plan, Annual Performance Plan and Report, and performance
updates through a central, Government-wide website.

•

Quarterly updates via a central, Government-wide website on Agency Priority Goals and CrossAgency Priority Goals.

•

Availability of information on programs and management initiatives identified by agencies or the
Administration on a central website.

OMB’s approach to managing Performance.gov:
•

Allows agencies to focus limited resources on the implementation of strategic plans, strategic
reviews, and efforts to achieve progress on Priority Goals;

•

Maintains effective, efficient, and transparent ways to report agency performance information;

Page 2 of Section 210

OMB Circular No. A-11 (2020)

SECTION 210—PUBLIC REPORTING

•
210.3

Maintains cross-agency collaboration via the Performance Management Line of Business
(PMLOB) with the General Services Administration.
What is the purpose of Performance.gov?

Performance.gov is a website that serves as the public window into Federal agencies’ efforts to deliver a
smarter, leaner, and more effective government. The site informs the public of the progress underway to
cut waste, streamline government, and improve performance through consolidating performance and
strategic planning and reporting of the Federal Government’s goals and updates of performance progress
in key, priority management areas of focus. Performance.gov is the performance website required under
the GPRA Modernization Act of 2010.
A centralized website makes information about Federal cross-agency and agency-specific goals and
performance of priorities and initiatives easier for the public, Congress, delivery partners, agency
employees, and other stakeholders to find. It also supports coordination and decision-making to advance
shared goals. Through this central website, agencies also publish other required agency information, such
as program information, within the Federal context of agency missions, goals, and performance
management.
210.4

How does a Presidential transition year affect the timing of agency performance plans,
reports, and other information that is included on Performance.gov?

The performance planning and reporting cycle for most years strongly encourages agencies to consolidate
their Annual Performance Plan with their Annual Performance Report (see section 240.23). However,
consistent with the intent of the GPRA Modernization Act to align strategic and performance planning to
election cycles, in the event that a Presidential election leads to a change in Administration agencies should
separate the reporting of performance under the outgoing Administration from the planning to be conducted
by the incoming Administration. Specifically, agencies should:
• Publish the APR and final reports for Agency Priority Goals (APGs) prior to the transition to the
new Administration.
• Publish the APP with the first full President’s Budget of the new Administration.
Agencies must still produce and submit to OMB their draft APP and APR documents for review,
collaboration, and deliberation through the Budget process that begins each September following the
timelines established in section 200.
210.5

What information is available on Performance.gov?

Pursuant to the GPRA Modernization Act of 2010, Performance.gov includes information on the CrossAgency Priority (CAP) Goals, Agency Priority Goals (APGs), Agency Strategic Plans, Annual
Performance Plans, and Annual Performance Reports. The site consolidates and centralizes strategic and
performance plans and reports for both large CFO-Act agencies in addition to other, non-CFO Act agencies.
Beginning with the release of the FYs 2022-2026 Agency Strategic Plan in February, 2022, the site will
also display agency strategic objectives and priority goals topically organized by theme (i.e., National
Defense, International Affairs, Transportation, General Government, etc.), enabling visitors to search
strategic objectives and priority goals by both agency and theme. Other organizational management and
planning documents, such as Annual Evaluation Plans, are also included on Performance.gov. The content
table in this section (210.21) identifies the specific content and data / informational elements required for
plans and reports published by agencies and made available through Performance.gov.

OMB Circular No. A-11 (2020)

Page 3 of Section 210

SECTION 210—PUBLIC REPORTING

210.6

How do agencies ensure their strategic and performance plans and reports are made available
on Performance.gov, and communicate their publication status to OMB?

Federal agencies should produce their Strategic Plans, Annual Performance Plans, Annual Evaluation Plans,
and Annual Performance Reports in PDF format using their existing processes and publication procedures.
Once cleared, agencies shall make these plans and reports available on their individual agency website per
section 210.7, as well as provide a hyperlink for display on Performance.gov by emailing OMB’s
Performance Team at performance@omb.eop.gov. This hyperlink will link to the agency’s public website
where the agency has published current and past performance plans and reports. The email to OMB by the
agency PIO or designee will also serve as notification of the plan/report’s publication.
210.7

How are agency-specific plans and reports made available to the public on the agency’s
website?

To enhance transparency of performance data, all Federal agencies should make information, including
prior plans and reports, as easy as possible to locate from the agency’s individual website (e.g.,
www.usda.gov). Federal Agencies must also provide a hyperlink on Performance.gov to the agency’s
public website (e.g., https://www.usda.gov/our-agency/about-usda/performance) where the agency has
published current and past performance plans and reports. In adherence to OMB Memorandum M-17-06,
agencies must create a prominent link directly to their performance plans and reports from their “About
Agency” or “About Us” page, which is directly off of the agency’s homepage.
Agencies may also want to create links from this page to other planning and performance reporting
documents, such as the human capital operating plans, information resources management plans, Annual
Evaluation Plans, Agency Financial Reports or Performance and Accountability Reports, Congressional
Budget Justifications, and other acquisition or capital asset management plans where those other documents
are publicly available and relevant to performance on strategic objectives. Agency performance planning
and reporting documents available on the agency website should be consistent with Administration policies
and not include pre-decisional information.
When developing performance information for publication, agencies should be open, transparent, and
accountable for results of progress against stated performance goals and objectives, publishing information
online consistent with the Federal Records Act, privacy and security restrictions, and other applicable law
and policy including OMB Circular No. A-130, Managing Information as a Strategic Resource. It is
important that agencies communicate relevant, reliable, and timely performance information within and
outside their organizations to improve performance outcomes and operational efficiency.
Machine-readable. Consistent with the GPRA Modernization Act of 2010, information published through
Performance.gov will be made available to the public in a machine-readable format. See section 240 for
additional information on an initiative to make agency performance plans and reports ‘machine readable’
with the 2021 Budget and Performance Planning / Reporting cycle.
210.8

When will Performance.gov updates be published this year?

Agencies should reference the timeline with approximate publication updates provided in section 200.
210.9

May agencies publish their performance plans and reports in print?

Agencies should not incur expenses for the printing of the agency Strategic Plan, Annual Performance Plan
or Annual Performance Report for release external to the agency, except when providing such documents

Page 4 of Section 210

OMB Circular No. A-11 (2020)

SECTION 210—PUBLIC REPORTING

to Congress, if Congress specifically requests a printed report. In these cases, agencies are encouraged to
consider printing a copy of the electronically-published plan or report or leverage internal agency printing
capabilities if already existent, rather than creating a special, professionally bound version which can be
more expensive. Each agency will publish agency-specific plans and reports electronically on the agency’s
website and must ensure the content is consistent with information published on Performance.gov.
However, an agency may use information from the Strategic Plan, Annual Performance Plans or Annual
Performance Reports to develop printed material about the agency for stakeholders or delivery partners if
there is a mission-advancing reason to do so and where the estimated benefits of such publication outweigh
the estimated cost. Agencies are strongly encouraged to develop such materials electronically instead of
printing when electronic distribution is possible and should develop printed materials only for targeted use.
210.10 Will agencies be required to update performance information on Performance.gov more
frequently than annually?
Agencies that establish Agency Priority Goals on Performance.gov will continue to update information on
a quarterly basis on Performance.gov until the end of the performance cycle, when they will be archived
and remain available to the public. For any agency with lagging data related to APGs, the archived goals
will remain open until such time that lagging data are available and updated. For the final quarterly update
of any APG implementation and reporting cycle (e.g., FYs 2018-2019; FYs 2020-2021), agencies will
follow the usual quarterly updating process and include an overall assessment of goal progress relative to
the goal’s impact statement. This summary of performance will help the public, delivery partners, and
other stakeholders understand performance achievements in accordance with the goal target(s). Agencies
that contribute to the accomplishment of Cross-Agency Priority Goals developed by the current
Administration will also report more frequently than annually, as coordinated by the Goal Leader, the
Performance Improvement Council, and OMB.
FEDERAL PROGRAM INVENTORY
210.11 What is the Federal Program Inventory (FPI) and to which agencies does it apply?
A central listing of programs or program activities that are aggregated, disaggregated, or consolidated to be
considered a program by the agency. The inventory is a list of programs that are a mutually exclusive and
collectively exhaustive illustration of the activities undertaken by the Federal Government. The inventory
is a tool for strategic decision-making across the agency and government as a whole, which provides an
opportunity to facilitate coordination across programs by making it easier to find programs that may
contribute to a shared goal, improve public understanding about how Federal programs link to budget,
spending, performance, and other information. Congress recognized the importance of program inventories
when it passed the GPRA Modernization Act of 2010 (see 31 U.S.C. 1122), requiring such information be
presented in a way that presents a coherent picture of Federal programs, activities, and the performance of
the Federal Government and individual agencies consistent with guidance provide by OMB. OMB manages
the Federal Program Inventory with the goal of improving its usefulness to support decision-making by
continuously exploring new ways to leverage data as a strategic asset, and to make the inventory more
transparent to the public.
The FPI applies to all agencies as defined in the GPRA Modernization Act of 2010 (see section 200.1 for
details); however, OMB’s current implementation focus is primarily on the program inventories of the
large, CFO-Act agencies to enable coherent linkages between Performance.gov and agency financial data
on USASpending.gov.

OMB Circular No. A-11 (2020)

Page 5 of Section 210

SECTION 210—PUBLIC REPORTING

210.12 For the purposes of implementing program reporting required by the Federal Program
Inventory (FPI), what is a program and how often must agencies certify their program
activities?
Beginning with the 2021 Budget cycle, agencies’ Program Activity(ies), as defined in 31 U.S.C.
1115(h)(11), will be used for implementing the program reporting requirements of the FPI. This approach
to program reporting reflects an effort by OMB and agencies to merge, where overlapping intent exists,
implementation of reporting requirements of the Digital Accountability and Transparency Act (DATA Act)
of 2014 with that of the GPRA Modernization Act of 2010. Such an approach also avoids duplicative efforts
while minimizing reporting burden on agencies in order to provide a more coherent picture of Federal
programs, activities, and spending.
For purposes of fulfilling this requirement through DATA Act reporting, it is the responsibility of Agencies
to certify to their program activities on a monthly or quarterly basis, as appropriate and detailed in OMB
Memorandum M-20-21, Implementation Guidance for Supplemental Funding Provided in Response to
Coronavirus Disease 2019 (COVID-19). Beginning in FY2022, all DATA Act reporting agencies must
certify and update their program activities on a monthly basis.
210.13 Where can I access information related to the FPI?
The initial Federal Program Inventory was published in 2013 on the now archived performance.gov
website, and remains available to agencies for reference purposes on the MAX Community Page established
to generate the 2013 FPI.
In 2014, Congress passed the DATA Act requiring new public reporting requirements. In May 2017,
agencies began reporting spending information in a structured information architecture format on
USASpending.gov. This includes complete inventories of Federal spending by Budget Function, Object
Class, Treasury Account, Program Activity, and Catalog of Federal Domestic Assistance Listing, with each
of these inventories connected to contract and financial assistance awards and subawards. To avoid
duplicative efforts and minimize reporting burden on agencies, information on USASpending.gov
represents the most comprehensive and regularly updated inventory of Federal programs, and fulfills an
intent of the GPRA Modernization Act of 2010 provisions regarding the FPI.
Identification of agency programs can also be found in agency strategic and performance plans which show
the alignment of programs to agency strategic objectives and performance goals. Agency strategic and
performance plans are available on Performance.gov.
210.14 What are the expectations and responsibilities of agencies related to FPI reporting, and how
does the FPI relate to the broader performance and management efforts of agencies?
As established above, agencies meet the intent of the FPI program reporting requirements through their
DATA Act reporting of program activities, and associated information (see sections 210.11 and 210.12).
As part of the agency’s congressional justifications, program activities are the primary organization and
structure by which the budgetary resources needed for fulfilling the program goals and outcomes are
requested. However, while program activities offer a structure for organizing funding requests, the
organizational performance and management principles advanced by the GPRA Modernization Act’s
strategic and performance planning are strategic and priority-goal oriented, aligned to the policy priorities
of current Administration and agency leadership. Agency strategic and performance plans then represent
the organizational management documents that are the outcomes of effective management routines to
articulate the agency’s mission, goals, priorities, and bring a unity of action and coordination of resources,
activities, and efforts to achieve strategic objectives and priority goals through effective implementation
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OMB Circular No. A-11 (2020)

SECTION 210—PUBLIC REPORTING

strategies. When viewed more holistically through an integrated, systems view of organizational
management which connects agency budget planning with strategic and performance planning, agency
strategic and performance plans can also provide a useful organizing structure by demonstrating the
programs and program activities which contribute to strategic goals and objectives. In this systems-view,
the program activity then is a key organizing component that connects budget and funding requests as part
of a coordinated strategies for achieving goals and objectives in the agency Strategic Plan. It is in this
context then that agencies must incorporate into their existing strategic and performance planning processes
considerations of how the organization of spending (i.e., program activities) is linked to and connected with
performance; that is, a planning approach that views programs and program activities as critical components
of the implementation strategies embedded in agency strategic and performance plans, and which serve to
focus resources, activities, and organizations in order to achieve progress against the strategic plan, strategic
objectives, and agencies priority goals and initiatives (see section 230.9). Such a planning approach also
reinforces the Federal Performance Framework’s focus as a management system which coordinates and
aligns a broader complement of financial and programmatic data to enable improved decision making,
accountability, and transparency of the Federal Government.
ELIMINATION OF UNNECESSARY AGENCY PLANS AND REPORTS
210.15 What does the GPRA Modernization Act require with regard to the elimination of
unnecessary agency reporting to Congress?
The GPRA Modernization Act of 2010 requires that based on guidance provided by the Director of the
Office of Management and Budget, the Chief Operating Officer at each agency shall, annually:
1. Compile a list that identifies all plans and reports the agency produces for Congress, in accordance
with statutory requirements or as directed in congressional reports (the full list should be readily
available to OMB and Congress upon request);
2. Analyze the list compiled to identify which plans and reports are outdated or duplicative of other
required plans and reports, and refine the list to include only the plans and reports identified to be
outdated or duplicative;
3. Consult with the congressional committees that receive the agency-proposed outdated or
duplicative plans and reports to determine whether they could be eliminated or consolidated with
other plans and reports; and
4. Provide a total count of plans and reports compiled and the list of outdated and duplicative reports
identified to the Director of the Office of Management and Budget.
210.16 What information must agencies provide to OMB, if the agency has modification proposals
for Congress?
Agencies are required as a part of their Fall, 2020 budget submission (FY 2022 Budget) to update their list
of unnecessary reports. In updating their list of unnecessary reports to be proposed for modification
concurrent with the FY 2022 Budget, agencies should examine the complete list of all plans and reports the
agency produces for Congress (see section 210.15) to determine those that may be identified as outdated or
duplicative. Previous report modification proposals submitted to OMB that remain unacted upon by the
Congress provide a useful starting point to inform the initial development of agencies’ current year
submission, though should not constitute the agencies’ sole analysis in compiling this year’s list.

OMB Circular No. A-11 (2020)

Page 7 of Section 210

SECTION 210—PUBLIC REPORTING

Concurrent with the September Budget submission, agencies will be required to provide OMB with the
following information on each congressionally-required plan or report modification proposal:
•

Title of plan or report used by the agency when providing the report to Congress;

•

Statute (or other congressional requirement citation) which mandates the agency to create the report
and deliver it to Congress or the public;

•

To whom it is delivered in Congress;

•

How frequently it is delivered to Congress;

•

Proposed recommendation for modifying: elimination, consolidation, streamlining or reduced
frequency;

•

Brief rationale, (e.g., duplicative, outdated, cost exceeds benefit, or other);

•

Justification for rationale that clearly explains why the report was identified as duplicative,
outdated, or otherwise in need of modification and is appropriate for publication;

•

Hyperlinks or copies of reports that are being proposed for modification or elimination;

•

Hyperlinks or copies of reports that are associated with the report being proposed for modification,
such as a report that justifies that another plan or report is duplicative or a report with which content
could be streamlined, for example; and

•

A total count of all the plans and reports produced for Congress in accordance with statutory
requirements or as directed in congressional reports.

210.17 What kind of agency reports should be proposed?
Agencies should include agency-specific plans and reports that are usually reoccurring in nature, rather than
one-time reporting requirements. Generally, agencies should not include plans and reports that are required
government-wide by all agencies (e.g., strategic plans) among the modification or elimination proposals;
however, OMB will consider recommendations submitted from agencies for streamlining such governmentwide documents. In vetting proposals before providing them to OMB, agencies’ analysis must consider
legislation or appropriations language that may have eliminated the reporting requirements they are
recommending for modification, such as the Federal Reports Elimination and Sunset Act of 1995, Public
Law 104–66. Agencies should not put forth report modification proposals that have already been acted upon
to be eliminated or modified; doing so calls into question the management processes and analyses used to
inform the agencies’ revised listing submitted to OMB, and potentially delays review and publication.
210.18 How will agencies provide the information to OMB?
Agencies must follow two steps for submitting proposals to OMB, with detailed instructions and templates
for current year submissions posted on OMB’s Performance Portal at the MAX Community Instructions
page for the Elimination of Unnecessary Agency Reporting exercise designed to reduce agency reporting
burden.

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1. Modification proposals will be identified to OMB via a MAX Collect Exercise available to agencies
on MAX Community on the Elimination of Unnecessary Agency Reporting page.
2. The point of contact who is assigned by the COO to coordinate the agency’s submission must email
official notification to performance@omb.eop.gov that the COO has approved the agency’s
submission by including the following:
•

A confirmation that the agency’s proposed list of modifications to agency reports on the
agency’s MAX Collect Performance Portal submission page was validated by the agency
and approved by the COO;

•

An agency email address to which public inquiries may be directed on the proposed list;
and;

•

A notification as to when the agency consulted Congress on the agency’s proposals.

210.19 What if our agency has few congressional reporting requirements or no new proposals since
the last time we submitted information to OMB?
When requested, the agency should review the complete list of all plans and reports the agency produces
for Congress to determine those that may be identified as outdated or duplicative, in addition to reviewing
the previously-published modification list that is pre-populated in MAX to identify any plans and reports
that have been eliminated or modified by Congress. The agency must remove modification proposals that
have been addressed and acted on by Congress. The agency may choose to resubmit proposals that have
not yet been addressed.
If the agency has no new proposals, the agency point of contact who is assigned by the COO to coordinate
the agency submission must notify the OMB at performance@omb.eop.gov that the agency Chief Operating
Officer has confirmed that the previously-published list has been updated in MAX Collect as needed, and
has approved no new modification proposals since the last time the agency provided a list to OMB.
210.20 Are agencies required to submit legislation?
Any modifications of plans or reports that are required by appropriations legislation must be reflected in
appropriations language modifications prepared for the purposes of publication of the President’s Budget.
For all other modification proposals required by other congressional actions, agencies are encouraged to
identify legislative vehicles that provide the opportunity to pursue legislation (or other congressional
approval as required) on their list of modification proposals as appropriate; however, agencies are not
required to do so.
CONTENT TABLE FOR ORGANIZING STRATEGIC PLANS, ANNUAL PERFORMANCE
PLANS, AND ANNUAL PERFORMANCE REPORTS
210.21 What information and content must agencies include when writing their Strategic Plans,
Annual Performance Plans, and Annual Performance Reports for publication?
Agency Strategic Plans (SP), Annual Performance Plans (APP), Annual Performance Reports (APR), and
Evidence Act deliverables are required to include common data and information elements when writing
these plans. The table below establishes the common data and information elements, along with a detailed
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description of each element, that agencies must address and incorporate when writing and assembling
agency Strategic Plans (SP), Annual Performance Plans (APP), Annual Performance Reports (APR) and
Quarterly Performance Updates (QPU). Agencies are responsible for ensuring performance plans and
reports posted to the agency website and made available to Performance.gov are 508 compliant. For more
information see http://www.section508.gov/.

Section Heading

Agency Plan or Report?

1. Agency and Mission Information

SP/APP/APR

2. Cross-Agency Priority Goals

SP/APP/QPU

3. Strategic Goals

SP/APP/APR

4. Strategic Objectives

SP/APP/APR

5. Agency Priority Goals

SP/APP/APR/QPU

6. Performance Goals

SP/APP/APR

7. Other Indicators

APP/APR

8. Evidence Act Deliverables

SP/AEP

9. Other Information (evaluations, hyperlinks, data quality, etc)

SP/APP/APR

Content

Plan / Report

1.0 Agency and Mission Information
1.1 Overview. High level summary of the agency, which may include a SP / APP / APR
description of core functions, organizational size, and key legislative
authorities or initiatives. In order to illustrate the organization’s scope of
responsibilities, the agency may include key data and narrative describing the
number and kinds of people or businesses served, locations or characteristics
of operation, and problems and opportunities addressed.
1.2 Mission Statement. The mission statement should be a brief, easy-to- SP / APP / APR
understand narrative, usually no more than a sentence long. It defines the
basic purpose of the agency and is consistent with the agency’s core programs
and activities expressed within the broad context of national problems, needs,
or challenges. Mission statements enable the employees of an agency to see
how their work contributes to the broader mission. Some agencies may also
choose to include the mission statements of their major bureaus or
components.
1.3 Vision and Values. Some agencies opt to include vision or values Optional (strongly
statements. A strategic planning best practice, the vision statement articulates encouraged)
an agency’s desired future state in terms of strategic direction, expressing
what the organization wants to achieve while generating momentum for action
on the part of the agency to accomplish the vision. The values statement(s)
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articulate the beliefs that undergird the organization’s culture or framework
for decision-making. On Performance.gov, the vision and values may be
included in the overview section.
1.4 Organizational Structure. Include information about the structure of the APP / APR
agency such as an organization chart that shows the agency components,
bureaus or offices and how they are related. Agencies may choose to discuss
any intra-agency efforts to work across organizations or programs in this
section as well.
1.5 Stakeholder Engagement. Summarize the agency's outreach strategy to its SP
various stakeholders, including any relevant congressional engagement. The
agency should also include a description of how the agency incorporates
views obtained through congressional consultations into its Strategic Plan or
Agency Priority Goals. Where appropriate, the agency should describe goalspecific input from congressional consultation and how it was incorporated in
this section of the Strategic Plan and/or the “Overview” section for the Agency
Priority Goals.
2.0 Cross-Agency Priority Goals
2.1 Cross-Agency Priority Goals. An agency that contributes to Cross-Agency SP / APP / APR
Priority Goals must address this responsibility in the agency’s plans and
reports by including a list of Cross Agency Priority Goals to which the agency
contributes and explaining the agency’s contribution to the CAP goals. (See
8.1 Major Management Priorities and Challenges for details.) The
management section may be used to direct the reader to the section of the
APP/APR which addresses CAP Goals.
In addition, the SP/APP/APR should direct the public to Performance.gov. To
do so, agencies should include the following language: “Per the GPRA
Modernization Act requirement to address Cross-Agency Priority Goals in
the agency strategic plan, the annual performance plan, and the annual
performance report please refer to www.Performance.gov for the agency’s
contributions to those goals and progress, where applicable. The
[Department or agency] currently contributes to the following CAP Goals:
[add list here].” The Goal Leader, the PIC and OMB will coordinate quarterly
updates to the website which will reflect the overall action plan and will
describe how the agency’s goals and objectives contribute to the CrossAgency Priority Goal.
2.2 Progress Updates for Cross-Agency Priority Goals. Agencies that Performance.gov
contribute to Cross-Agency Priority Goals will continue to provide their
information directly to Goal Leaders, OMB, corresponding government-wide
(CXO) council, and PIC upon request in order to provide data for the purpose
of updating Performance.gov.
3.0 Strategic Goals

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3.1 Strategic Goals. Each agency must establish general, outcome-oriented, SP / APP / APR
long-term goals for the major functions and operations of the agency. The
strategic goal should address the broader impact that is desired by the
organization.
•

SP – Identify the strategic goals.

•

APP – Include the strategic goals to frame the discussion of plans
related to the strategic objectives, performance goals, APGs and other
indicators.

•

APR – Include the strategic goals to provide context for the prior
year’s progress made on strategic objectives, performance goals,
APGs and other indicators.

3.2 Strategic Goal Overview. In identifying each strategic goal, the agency SP
should briefly describe the following in a level of detail appropriate for a longterm plan:
•

The opportunity or problem being addressed by the strategic goal.
This brief explanation could include demographic, geographic
information, risks or other characteristics that inform priority setting
and identification of causal factors (e.g., weather) that influence
outcomes.

•

Why the goals were selected including relevant background on the
underlying reason for choosing each strategic goal, such as the
problems necessitating the goal, opportunities being pursued,
legislative mandates, and Presidential directives.

4.0 Strategic Objectives (Includes Mission, Management, Crosscutting and
other objectives. See sections 200 and 230 for definitions and expanded
discussion).
4.1 Strategic Objective. Strategic objectives reflect the mission, service or SP / APP / APR
stewardship outcome or impact the agency is trying to achieve and generally
include the agency’s role. Strategic Objectives are tied to a set of performance
goals and indicators established to help the agency monitor and understand
progress against the Objective. Strategic objectives serve as the primary unit
of analysis for agency and OMB assessment of how the agency is achieving
its mission. Strategic objectives can support the agency in managing across
goals and priority policy areas contributing to common outcomes.
4.2 Strategic Objective Overview. In discussing each strategic objective, the SP
agency should briefly describe the following in a level of detail appropriate
for the long-term plan:
•

The opportunity or problem being addressed by the strategic objective
and characteristics of the problem or opportunity, such as size and
location.

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•

Plan / Report

Why the objective was selected.

4.3 Strategies for Objectives.
•

SP – Strategies generally reflect the unity of action and coherent
coordination of resources, activities, personnel, and operational
efforts for achieving Objectives. Strategies detailed in the SP for
achieving Strategic Objectives should include a description of how
programs and program activities, operational processes, human
capital, training, skills, technology, information, data assets, and other
resources that are critical to mission delivery are organized in a
coherent and coordinated manner to achieve outcomes articulated by
the Strategic Objectives. Strategies should also generally describe the
agency actions planned to make progress on Strategic Objectives,
such as analysis of outliers, promising practices, and process
improvement reforms. Key external or environmental factors should
also be identified and incorporated agencies Strategies, including
risks that could significantly affect the achievement of its objectives,
distinguishing those beyond its control and those it seeks to influence.
See 230.9.

•

APP – Identify how the agency will track progress on each objective
using performance and other indicators. Identify external factors that
may have influenced the agency’s progress on objectives in the past
fiscal year. As new strategies are established in the annual
performance plan, the agency should consider external factors.

SP / APP

4.4 Strategic Objective Theme. For each Strategic Objective, agencies must SP /
identify a theme(s) that reflects the objective’s major purpose and outcome by Performance.gov
topical categorization.
4.5 Contributing Programs and/or Program Activities for Strategic SP
Objectives. Programs and program activities are often viewed as the principal
structure for organizing the funding requests, efforts, actions, and personnel
for achieving the common purpose and goals of the program or program
activity. In this context, programs and program activities then are the key
organizing component that connects budget and funding requests with
strategic and performance planning as part of a coordinated strategies for
achieving strategic goals and objectives. Agencies then must clearly identify
the programs and program activities that contribute to each strategic objective
in order to strengthen and reinforce the soundness of their implementation
strategies for objectives. As appropriate, agencies must also identify the
organizations, regulations, tax expenditures, program activities, policies, and
other activities that contribute to each objective, both within and external to
the agency.
4.6 Progress Update for Strategic Objectives. Each agency must include a APR
brief narrative describing the achievements during the last fiscal year on the

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strategic objective, indicating where progress was made and where it was not,
with an explanation of what worked and what did not. Challenges
encountered during the last year should be described, along with plans or
proposed actions for overcoming them where applicable. An identification of
the agency’s progress as either noteworthy or requiring focused improvement
must be included in the narrative, with further explanation for the reasons for
the characterization of progress. (See section 260 for details on characterizing
progress and required language.) An agency may summarize progress made
on performance goals or other indicators, but need not discuss each of them.
An agency may also discuss trends, causal factors, promising practices, and
findings from evaluations or independent assessments. To keep the progress
update brief, the agency should use hyperlinks or citations to supporting
evidence, instead of including all the detail within the progress update.
4.7 Next Steps for Strategic Objectives. Each agency will summarize plans to APP
make progress on strategic objectives for the next year, including prospects
and strategies for performance improvement, and must include key milestones
with planned completion dates. If a finding in the strategic reviews notes there
is not enough evidence, describe evaluations or other studies planned as
appropriate. Where possible the agency may describe plans to continue or
expand what is working, develop or experiment to find promising practices,
test the most promising practices to see if they can be replicated and validated,
find or develop increasingly effective and cost-effective approaches, identify
causal factors the Government can influence, and facilitate learning across
delivery units.
4.8 Goal Leaders and/or Lead Office for Strategic Objectives. Each strategic SP / APP
objective shall have a Goal Leader(s) and/or Lead Office or
Bureau/Component designated to oversee the implementation and execution
of strategies necessary for goal achievement. Agencies will identify the
agency official’s title and the organization responsible for the achievement of
each strategic objective, or Lead Office designated.
5.0 Agency Priority Goals (APGs)
5.1 APG Statement. Each agency must identify which performance goals are SP / APP / APR
Agency Priority Goals, if applicable (see section 250).
•

SP – agencies required to set APGs should reflect the relationship to
the strategic objectives identified in the agency strategic plan and
published on Performance.gov.

•

APP – include the FYs 2020-2021 goal statements published on
Performance.gov.

•

APR – as applicable include the FYs 2020-2021 goal statements
published on Performance.gov.

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5.2 APG Goal Leaders. Identify the title, organization and name of the agency Performance.gov
official who is responsible for the achievement of each APG.
(Optional for
APP/APR)
5.3 APG Overview. Includes the problem opportunity being addressed by the Performance.gov
APG, relationship to agency strategic goals and objectives, key barriers and (Optional for
challenges. An agency should highlight congressional input, if such input was APP/APR)
relevant to setting a specific goal where appropriate.
5.4 APG Goal Structure and Strategies. Each agency will summarize the APG Performance.gov
Action Plan’s leadership, implementation team, goal structure, and (Optional for APP)
implementation strategies. As new strategies are established, the agency
should take into consideration external factors it can influence and those it
cannot. An agency should identify key factors external to the agency that
significantly affect the achievement of its Agency Priority Goal, including
those beyond its control.
5.5 APG Indicators and Milestones. Each APG is tracked through a suite of Performance.gov
performance goals, indicators, and milestones. An agency should publish (Optional for
targets and actual results for each reporting period across the suite of APP/APR)
indicators and milestones developed for tracking goal progress.
5.6 APG Progress Update. Each agency will include a brief explanation of Performance.gov /
achievements during the last quarter on Performance.gov (or, for the last APR
quarter of the year, a brief summary of accomplishments over the last fiscal
year in the APR), as well as an identification of significant challenges if any
impeded progress on the APG. Because of their ambitious nature, all APGs
face some risks with regard to the stretch targets set; therefore, agencies
should include a description of significant risks of not achieving the planned
level of performance, as appropriate.
5.7 APG Next Steps. Each agency will summarize how it plans to improve Performance.gov
progress, including prospects and strategies for performance improvement, (Optional for APP)
and will include key milestones with planned completion dates for the
remainder of the goal period.
5.8 APG Theme. For each APG, agencies must identify a theme(s) that reflects Performance.gov
the goal’s major purpose and outcome by topical categorization.
(Optional for APP)
5.9 APG Contributing Programs and/or Program Activities. Programs and Performance.gov
program activities are often viewed as the principal structure for organizing (Optional for APP)
the funding requests, efforts, actions, and personnel for achieving the common
purpose and goals of the program or program activity, and which in turn,
contribute to and support broader organizational goals and objectives in the
agency strategic and performance plans. In this context, programs and
program activities then are the key organizing component that connects
budget and funding requests with strategic and performance planning as part
of a coordinated strategies for achieving strategic goals and objectives.

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Agencies then must identify the programs that contribute to each Agency
Priority Goal. As appropriate, agencies must also identify the organizations,
regulations, tax expenditures, program activities, policies, and other activities
that contribute to each Agency Priority Goal, both within and external to the
agency.
5.10 APG Data Accuracy and Reliability. Agencies must include as applicable Performance.gov
a brief discussion on the sources of data for the portfolio of key performance (Optional for APP)
measures, indicators described above, quality of performance data and means
used to verify and validate the data, any limitations to the data, and actions
taken to mitigate data limitations. Agencies may also wish to provide more in
depth discussions on methodology and data sources, which may also be
inserted here, or choose to reference/link to more detailed discussions of data
verification, validation, accuracy, reliability that are contained in latter
sections of the APP.
6.0 Performance Goals
SP / APP / APR

6.1 Performance Goal.
•

SP – For each strategic objective included in the Strategic Plan, the
agency will identify a limited number of examples of long-term
performance goals. Details on long-term and annual performance
goals need not be provided in the strategic plan, but instead should be
included in the Annual Performance Plan and Annual Performance
Report.

•

APP – The agency must establish performance goals, aligned to the
agency’s objectives from the strategic plan, that contain a
performance indicator, target and timeframe to define the level of
performance to be achieved during the fiscal year in which the
performance plan is submitted and the next fiscal year. Agencies
should highlight if a performance goal addresses an agency major
management challenge. Agencies may establish performance goals
required by E.O. or OMB guidance and memoranda here, or in section
8 of this table below.

•

APR – The agency reports on progress made on performance goals.

6.2 Actual Results. For all performance goals, performance indicators should APP / APR
compare actual performance with target levels of performance at least for the
prior year and clarify if the target was met or not. For performance goals
specified in an alternative form, the results will be described in relation to
such specifications.
•

APP – the agency displays target data for every performance indicator
for the current fiscal year and budget year in which the APP is being
submitted in order to enable reporting of actual data in the APR upon
the conclusion of the performance reporting period.

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Plan / Report

APR – the agency displays actual results for performance indicators
for at least the five preceding fiscal years, if available. Where useful,
present trend data from its earliest point available even if the agency
is publishing the performance indicator for the first time. It can, for
example, be illuminating to show long-term trends, starting before a
preventative government action was started, if the problem being
addressed has since greatly diminished. Agencies do not need to
present historic targets.

6.3 Performance Targets. For each performance goal, the agency should APP
establish targets for the current and upcoming fiscal year.
6.4 Performance Information Gaps. Identify where actual information for APR
performance goals is missing, incomplete, preliminary, or estimated. Indicate
the date when the actual information will be available.
6.5 Performance Goal Progress Update. Each agency will briefly explain the APR
causes of variance or change in trends for the performance indicators, as well
as whether or not the target was met. The agency may identify successful or
promising practices relative to agency performance goals. The agency may
describe where mid-year budget changes or delayed appropriations affected
the agency’s targets or achievement of targets previously established for the
full performance year. Where the agency is not making sufficient progress in
meeting a performance goal, the agency will briefly address future
improvement including why the performance goal was not met and plans for
achieving it. If the performance goal is determined to be impractical or
infeasible the agency should address in the explanation and plan why that is
the case and what action is recommended
6.6 Changed Performance Goals and Indicators. Identify performance goals APR
changed or dropped since publication of the Annual Performance Plan, as well
as changed or dropped performance measures, and the reasons for the
changes. Such changes should be approved in consultation with OMB.
7.0 Other Indicators
7.1 Other Indicators. Other indicators that do not have targets may, and in APP / APR
some cases, must be established to help explain agency performance. The
agency should identify the indicator and explain why it is being used.
7.2 Other Indicator Actuals.
•

APP – the agency displays actual data for every indicator for the past
year and two additional preceding years where available.

•

APR – the agency displays actual results for at least the five preceding
fiscal years, if available, and explains key results.

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7.3 Other Indicator Information Gaps. Identify where actual information is APP / APR
missing, incomplete, preliminary, or estimated. Indicate the date when the
actual information will be available.
8.0 Evidence Act Deliverables
8.1 Learning Agenda. Per the Evidence Act, agencies are required to include SP
a multi-year Learning Agenda as part of their strategic plan. The Learning
Agenda is a systematic plan for identifying and addressing policy questions
relevant to the programs, policies, and regulations of the agency. While
agencies may include components of their Learning Agenda throughout the
Strategic Plan (e.g., priority questions), the Learning Agenda must be a
separate section, chapter, or appendix within the Strategic Plan. If an agency
chooses to include the Learning Agenda as an appendix, the contents of the
Learning Agenda must be summarized in the body of the Strategic Plan.
Additional information about the requirements of the Learning Agenda is
included in section 290.
8.2 Capacity Assessment. Per the Evidence Act, agencies are required to SP
submit an assessment of the coverage, quality, methods, effectiveness, and
independence of the statistics, evaluation, research and analysis efforts of the
agency, as part of the Agency Strategic Plan. This assessment, known as the
Capacity Assessment, must be a separate section, chapter, or appendix within
the Strategic Plan. If an agency chooses to include the Capacity Assessment
as an appendix, the contents of the Capacity Assessment must be summarized
in the body of the Strategic Plan. Additional information about the
requirements of the Capacity Assessment is included in section 290.
8.3 Annual Evaluation Plan. Agencies must submit an Annual Evaluation AEP
Plan in conjunction with the Annual Performance Plan that describes the
evaluation activities the agency plans to conduct during the fiscal year
following the year in which the annual evaluation plan is submitted. The
Annual Evaluation Plan is a standalone document and must be published
on the agency’s website. Additional information about the requirements of
the Annual Evaluation Plan is included in section 290.
9.0 Other Information
9.1 Major Management Priorities and Challenges. If not integrated elsewhere SP / APP / APR
within the agency’s discussion of strategic and performance goals and
objectives in the strategic or performance plans and reports, a summary
section should be included that describes or cross-reference the agency’s
efforts to deliver greater impact through innovation, increasing effectiveness
and efficiency, and better customer service along with the agency official (title
and office) responsible. Where a separate section of the plan or report is
provided, this section should also highlight major management challenges–
management and programmatic issues and risks or areas that may have greater
vulnerability to waste, fraud, abuse, and mismanagement (such as issues

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identified by the GAO as high risk or issues identified by an Inspector
General) or where a failure to perform could seriously affect the agency’s
mission delivery and ability to achieve its goals. This summary section should
also be used to reference where management priorities and challenges are
addressed throughout the plan or report, as well as if an agency has determined
they do not have major management challenges.
•

SP – establish stewardship objective(s) (see section 230).

•

APP – identify planned actions to address major management
challenges or priorities; performance goals, indicators and/or
milestones used to measure progress for the management challenges
or priorities determined by the agency; and the agency official (title
and office) responsible for resolving such challenges. Examples of
management priorities and challenges that may be identified in this
section, where not aligned to the discussion or identification of
separate performance goals elsewhere in the APP, include:
o Major management challenges and risks, including those on the
GAO High-Risk List, or those areas identified by the IG and
published in section 3/4 of the AFR/PAR.
o Stewardship objectives, if identified in the strategic plan.
o Agency-specific contributions to government-wide management
initiatives, such as priorities or performance goals established
through Executive Order or OMB Memoranda in specific
management or policy areas, to include:
• E.O. 13807, which requires agencies with
environmental review, authorization, or consultation
responsibilities to establish performance goals
related to the completion of environmental reviews
and authorizations for infrastructure projects
consistent with the Modernize Infrastructure
Permitting CAP Goal; and
• OMB Memorandum M-17-23, which requires
agencies to establish performance goals and
associated indicators related to regulatory reform
accountability under E.O. 13777.
o Contribution to Cross-Agency Priority Goals. For example:
• Agency efforts in the area of Category Management
to increase spend under management and use of
“Best In Class” contracts for common goods and
services pursuant to the goals outlined in the PMA,
and initiatives to control spending by better
managing demand and consumption. Agencies
should navigate to Category Management’s MAX
page for more specific agency reporting
requirements.
• Key areas for innovation and improvements in
customer service (see section 280).

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•

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APR – describe progress made on management priorities and
challenges that had been described in the Annual Performance Plan,
such as results on stewardship objectives, performance goals and
indicators that were established.

9.2 Cross-Agency Collaborations. As a part of the discussion of strategies, or SP / APP / APR
where applicable, describe how the agency is working with other agencies to
achieve strategic objectives, APGs, and performance goals. Describe
responsibilities of key agency programs and external agency partners (e.g.,
other Federal programs, grantees; state, local, tribal, and foreign governments;
major long-term contractors, etc.) and the nature of their expected contribution
to strategic objectives.
9.3 Hyperlinks. Links or references to other more detailed plans, evaluations, SP / APP / APR
or other studies to support the decisions and strategies described in the agency
plan or report.
9.4 Data Validation and Verification. Include an assessment by the agency APP / APR
head of the reliability and completeness of the performance data included in
the plan and report, preferably as an appendix that can be attached to
performance plans and reports or hyperlinked to Performance.gov. The
description must include how the agency ensures the accuracy and reliability
of the data used to measure progress towards its performance goals (including
Agency Priority Goals), including an identification of—
•
•
•
•
•

the means to be used to verify and validate measured values;
the sources for the data;
the level of accuracy required for the intended use of the data;
any limitations to the data at the required level of accuracy; and
how the agency will compensate for such limitations if needed to
reach the required level of accuracy.

The agency should summarize how the agency uses data to promote improved
outcomes, including assessing the use and effectiveness of alternative form
performance goals. Section 240 addresses approaches the agency should use
to meet the data validation and verification requirement for both agency
annual plans and annual reports. The agency may include an addendum that
lists and briefly explains changes in performance indicators as compared to
the prior year's performance report.
9.5 Lower-Priority Program Activities. Each agency must reference the APP
President’s Budget volume. “The President’s Budget identifies the lowerpriority program activities, where applicable, as required under the GPRA
Modernization Act of 2010, 31 U.S.C. 1115(b)(10). The public can access
the volume at: http://www.whitehouse.gov/omb/budget.” (See section 240 for
more information on lower-priority program activities.)

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210.22 The Evidence Act established a number of planning and reporting requirements specific to
evidence and evaluation-building. How should agencies integrate a discussion of evidence and
evaluation building efforts from these plans when writing Strategic Plans, Annual
Performance Plans, and Annual Performance Reports for publication?
The Evidence Act established a number of requirements for agencies related to efforts to advance evaluation
and evidence-building, including Learning Agendas (i.e., Evidence-Building Plans) and Capacity
Assessment as new components of the Agency Strategic Plan, and the creation of Annual Evaluation Plans.
These deliverables represent the agencies’ primary planning documents for detailing their efforts to build
and use evidence and conduct evaluation activities in a comprehensive, coordinated way across the agency.
Importantly, the efforts and discussion detailing an agency’s evidence-building work complement and are
mutually reinforcing to the agency’s organizational performance management and improvement efforts,
establishing organizational strategic objectives and priority goals in strategic and performance plans and
reports, tracking and reporting on progress made against those objectives, discussing results achieved and
barriers to performance, and identifying proposed actions or changes to implementation strategies where
course corrections are needed, including identifying new or improved evidence. It is expected that agencies
will necessarily need to integrate content and discussion from the Learning Agenda, Capacity Assessment,
and Annual Evaluation Plan into the agency’s strategic and performance plans and reports when drafting
these documents in order to create a coherent, cohesive narrative that depicts the full complement of
activities and efforts – both planned and implemented – to improve the organizational performance and
program and service delivery of the agency. While the content table and information elements outlined in
section 210.21 detail the required data elements for constructing the agency Strategic Plan, Annual
Performance Plan, and Annual Performance Report, agencies must also effectively incorporate a discussion
of evidence-building efforts in these plans and reports where appropriate.
The incorporation of information described in the Learning Agendas, Capacity Assessments, and Annual
Evaluation Plans should ultimately articulate and reinforce those elements of the SP, APP, and APR in
order to create a coherent, comprehensive picture of the agency’s organizational management and
performance. Agencies have flexibility in terms of the organizational layout of their SP, APP, and APR in
deciding how this narrative is incorporated within these documents. The following guidance is provided to
agencies in considering how to integrate the discussion and narrative of ideas of the Evidence Act
deliverables into the SP, APP, and APR.
•

SP – The agency should seek to describe how information from the full portfolio of evidence was
used in developing the Strategic Plan, including how evaluation and research findings were used to
establish or revise the agency’s strategic objectives and identify how effective strategies or
approaches as determined by credible, high-quality evidence, will be used to reach these objectives.
As appropriate, agencies are encouraged to reference priority questions and other information from
the Learning Agenda and Annual Evaluation Plan described. In addition, agencies should consider
how the findings and analysis from the Capacity Assessment can inform their Strategic Plan,
particularly as they consider their agency’s capacity to address key strategic objectives and goals.
Other examples of evidence to be included are program reviews performed under OMB Circular
No. A-129 for credit programs, findings from a comprehensive literature review, or recent results
of high-quality evaluations.

•

APP – The agency should seek to describe how evidence, including from program evaluation and
other methods, was used to develop the performance plan, including information from the Learning
Agenda, Capacity Assessment, and Annual Evaluation Plan, as appropriate. This description should
include how a portfolio of evidence and other statistical findings were used to establish or revise
the agency’s performance goals; identify evidence-based strategies or approaches that will be used

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SECTION 210—PUBLIC REPORTING

to reach these goals; provide an update on the agency’s progress toward these goals; and inform
budgetary allocations using information about cost-effectiveness of agency efforts. The agency
should be aware of and state the quality of the evidence cited and its relative strength in support of
the decisions being made.
•

APR – The agency should describe findings from agency-funded evaluations and other relevant
evidence-building activities completed during the prior fiscal year, including those undertaken
pursuant to the agency’s Learning Agenda and Annual Evaluation Plan. In addition, the agency
should discuss any evidence related to its understanding of program performance, the problems the
program aims to address, and external factors that might influence agency performance. In addition,
agencies should articulate how findings from evaluations or other evidence-building activities were
used in decision-making processes related to programs, policies, and budget efforts. In citing
evidence, the agency should address the relative strength of the evidence, and may consider adding
such information to the data validation and verification appendix, as appropriate.

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SECTION 220 – THE PRESIDENT’S MANAGEMENT AGENDA, CROSS-AGENCY PRIORITY
GOALS, AND FEDERAL PERFORMANCE PLAN
Table of Contents
220.1
220.2
220.3
220.4
220.5
220.6
220.7
220.8
220.9
220.10
220.11
220.12
220.13
220.14
220.15
220.16
220.17
220.18
220.19
220.20
220.21

220.22
220.23
220.24

The President’s Management Agenda (PMA)
What is the President’s Management Agenda (PMA) and how is it implemented?
How often is the PMA updated?
Where can I find information on the PMA?
Cross-Agency Priority Goals and Federal Performance Plan
To which agencies does this section apply?
What is a Cross-Agency Priority Goal (CAP Goal)?
What is the Federal Performance Plan?
When are CAP Goals established and what time period do they span?
Where can I find information on CAP Goals?
How does OMB engage with Congress and other partners in setting CAP Goals?
What is the relationship between the CAP Goals and APGs?
How should agencies address CAP Goals in the agency Strategic Plan or Annual
Performance Plan or Annual Performance Report?
How will CAP Goals be managed?
What information will be published on the CAP Goals?
How will OMB assess progress on CAP Goals?
Sharing Quality Services
What is the Administration’s Sharing Quality Services policy and what is required of
agencies?
What services are being designated under that require OMB approval for investment?
How are the QSMOs different than the current Federal providers?
How is core financial management defined and does this include contract writing?
Category Management
What is Category Management?
What is expected of agencies to implement Category Management?
Where can agencies find guidance for completing and submitting Annual Category
Management Plans?
Shifting from Low-Value to High-Value Work
What is Shifting from Low-Value to High-Value Work?
What is expected of agencies to implement Shifting from Low-Value to High-Value
Work?
How should agencies approach the identification of initiatives that would Shift from
Low-Value to High-Value Work?
Summary of Changes

Section has been renamed and reorganized to the President’s Management Agenda, Cross-Agency
Priority Goals and Federal Performance Plan. It provides information on the President’s Management

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Agenda (PMA) and its relationship to the GPRA Modernization Act of 2010. Updated guidance is
provided on implementation and reporting to support efforts related to Shifting from Low-Value to
High-Value Work.

THE PRESIDENT’S MANAGEMENT AGENDA (PMA)
220.1

What is the President’s Management Agenda (PMA) and how is it implemented?

In general terms, a management agenda identifies and establishes an Administration’s key management
reform priorities and initiatives to be pursued and implemented over time. Importantly, a management
agenda communicates and organizes goals, objectives, and implementation strategies for reform priorities
across the Federal Government.
The President’s Management Agenda of the current Administration lays out a long-term vision for
modernizing the Federal Government in key areas that will improve the ability of agencies to deliver
mission outcomes, provide excellent service, and effectively steward taxpayer dollars on behalf of the
American people. To drive these management priorities, the Administration leverages Cross-Agency
Priority (CAP) Goals required by the GPRA Modernization Act of 2010 to coordinate and publicly track
implementation across Federal agencies.
220.2

How often is the PMA updated?

Aligned to Administration transitions and implemented leveraging the CAP Goals, the PMA is updated in
conjunction with timelines established for updating or revising CAP Goals in accordance with the GPRA
Modernization Act of 2010. The current PMA was released in March, 2018, and is updated or revised as
needed to reflect Administration policy and management priorities. See section 220.4 below.
220.3

Where can I find information on the PMA?

Information on the PMA can be found on Performance.gov/pma, and is updated on a quarterly basis in
conjunction with the quarterly performance updates for each CAP Goal. See section 220.8.
CROSS-AGENCY PRIORITY GOALS AND FEDERAL PERFORMANCE PLAN
220.4

To which agencies does this section apply?

This section applies to all Executive Branch agencies. Agencies that contribute directly to Cross-Agency
Priority Goals (CAP Goals) are identified by OMB and the CAP Goal Leader.
220.5

What is a Cross-Agency Priority Goal (CAP Goal)?

The GPRA Modernization Act of 2010 requires that the Federal Government set two types of CAP Goals
(referred to as Federal Government priority goals in the GPRA Modernization Act):

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•

outcome-oriented goals that cover a limited number of crosscutting policy areas; and

•

management improvements across the Federal Government in the areas of information technology,
financial management, human resources, procurement and acquisition, and real property.

Cross-Agency Priority Goals are identified in areas where increased cross-agency coordination on outcomefocused areas is likely to improve progress.
220.6

What is the Federal Performance Plan?

The GPRA Modernization Act of 2010 requires that the Federal Government Performance Plan define the
level of performance to be achieved for each of the CAP Goals, including associated targets, action plan,
goal leader, and contributing programs. The website Performance.gov makes available information on the
CAP Goals, and provides the components of the Federal Performance Plan. The website will continue to
be developed to provide information on agency performance in accordance with the GPRA Modernization
Act of 2010.
220.7

When are CAP Goals established and what time period do they span?

The GPRA Modernization Act of 2010 requires CAP Goals to be made publicly available concurrently with
the submission of the President’s Budget in the first full fiscal year following any year in which the term of
the President commences. CAP Goals are required to be set every four years, but can address goals requiring
longer timeframes. Performance targets will be reviewed and considered for updates at least annually with
the President’s Budget.
In accordance with the GPRA Modernization Act of 2010, CAP Goals were established with the President’s
FY 2019 Budget in February, 2018, and will next be updated or revised to reflect Administration policy
and management priorities in 2022, or sooner.
220.8

Where can I find information on CAP Goals?

Performance.gov is updated on a quarterly basis for each CAP Goal. The website will include the
information required by law, such as goal leader(s), contributing agencies, organizations, programs, targets,
key milestones, major management challenges, and plans to address these challenges. Quarterly
Performance Updates (QPUs) for the website on progress will be provided by the goal leader in coordination
with the Performance Improvement Council (PIC), OMB, corresponding government-wide management
(CXO) councils, and contributing agencies with coordination by the agency PIO as needed.
220.9

How does OMB engage with Congress and other partners in setting CAP Goals?

The GPRA Modernization Act of 2010 requires OMB to consult the following congressional committees
during the development of CAP Goals:
•
•
•
•
•
•

Appropriations of the Senate and the House of Representatives;
Budget of the Senate and the House of Representatives;
Homeland Security and Governmental Affairs of the Senate;
Oversight and Government Reform of the House of Representatives;
Finance of the Senate;
Ways and Means of the House of Representatives; and

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•

Other committees as appropriate.

OMB reached out to these committees to discuss CAP Goal areas during the development of the FY 2019
Budget and in advance of the CAP Goals being defined with the FY 2019 Budget in February, 2018. OMB
also worked closely with the President’s Management Council (PMC), the PIC, and other government-wide
(CXO) councils, other offices within the Executive Office of the President, and Executive Branch agencies
to identify problems where cross-agency coordination could significantly improve performance. OMB will
continue to reach out and consult with these stakeholders as implementation of the CAP Goals progresses.
220.10 What is the relationship between the CAP Goals and APGs?
While some Agency Priority Goals may be linked to CAP Goals either directly or indirectly, most APGs
will focus on core agency missions and are not always tied directly to a CAP Goal. For the Government to
make progress on its CAP Goals, OMB has identified government-wide councils (PMC, CXOs),
contributing agencies or programs under each goal to support and drive implementation efforts. In all cases,
agencies and contributing programs that are responsible for making progress on CAP Goals will be required
to contribute to the development of the overall action plan and identify clearly their respective agency
contributions to the overall goal. The CAP Goal leader will work with the corresponding government-wide
management (CXO) council, OMB and agencies to determine each agency’s contribution to the overall
plan.
220.11 How should agencies address CAP Goals in the agency Strategic Plan or Annual Performance
Plan or Annual Performance Report?
An agency that contributes to Cross-Agency Priority Goals must address this responsibility in the agency’s
Strategic Plan, Annual Performance Plan, and Annual Performance Report.
In the APP/APR, a summary should highlight agency efforts to deliver greater impact through innovation,
increasing effectiveness and efficiency, and better customer service along with the name of the agency
official (title and office) responsible. (See section 210 Content table part “Major Management Priorities
and Challenges”). This section of the APP/APR should highlight or cross reference the management issues
most critical to the agency’s mission delivery which will include the agency’s contributions to the CrossAgency Priority Goals.
In cases where a CAP Goal area represents a significant part of the agency’s mission delivery, the agency
is encouraged to define an agency-specific strategic objective within the strategic plan and/or establish
related agency-specific performance goals in the Annual Performance Plan. The Annual Performance Plan
should identify planned actions, performance goals, indicators and/or milestones used to measure progress
for contributions to Cross-Agency Priority Goals. The Annual Performance Report describes progress
made on CAP Goal priorities, such as results on performance goals and indicators that were established in
the performance plans.
In addition, an agency should include the following language: “Per the GPRA Modernization Act
requirement to address Cross-Agency Priority Goals in the agency strategic plan, the annual performance
plan, and the annual performance report, please also refer to www.Performance.gov for more on the
agency’s contributions to those goals and progress, where applicable.”

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220.12 How will CAP Goals be managed?
CAP Goal Leaders. Each Cross-Agency Priority Goal has at least two goal leader(s) from both the
Executive Office of the President and key agencies who will manage the processes by which goals are
executed and who will share accountability for progress. Goal leaders are encouraged to leverage existing
structures as much as practicable in managing CAP goals, (e.g., existing working groups, inter-agency
policy committees, councils). Every CAP Goal will have an implementation team chaired by goal leaders
and consisting of representatives from agencies contributing to the goal, OMB, and others as determined
by the goal leaders to drive implementation strategies, activities, and efforts. As set out in section 200, CAP
Goal leader(s) are officials named by the Director of OMB who will be held accountable for leading
implementation efforts to achieve the goal. Goal leaders lay out strategies to achieve the goal, manage
execution, regularly review performance, engage others as needed and make course corrections as
appropriate.
Implementation Action Plans. Each implementation team develops an action plan explaining how the
Federal Government will execute on the goal. The action plan includes contributing agencies and programs;
performance measures and targets; and milestones, indicators and governance for the goal. The action plan
also includes a high-level progress update with anticipated risks or obstacles. Goal leaders will be
responsible for ensuring the action plan is updated over the lifetime of the goal, at least quarterly, as
experience is gained and new information is learned.
Regular Reviews of Progress. Conducting routine, data-driven performance reviews is a management
practice proven to produce better results. CAP Goal leaders should run regular data-driven performance
reviews to drive progress toward achieving the CAP Goal. Regular in-person reviews provide a mechanism
for CAP Goal leaders to review performance on the goal and bring together the people, resources, and
analysis needed to drive progress on both mission-focused and management goals. Frequent data-driven
performance reviews on CAP Goals focus contributing agencies on effective and efficient implementation
to improve delivery. Frequent reviews provide a mechanism for CAP Goal leaders to keep contributing
agencies focused on cross-cutting priorities. Teams come together to diagnose problems, identify
opportunities through an analysis of data and experience, and decide on next steps to increase performance
and productivity. Section 260 includes more detailed guidance on best practices in conducting data-driven
performance reviews.
Resources to Support Implementation. Both the PIC, GSA, and various management Councils are
available to advise CAP goal leaders and implementation teams on how best to apply these practices in the
cross-agency context. CAP goal leaders should design a review approach tailored to the goal, taking into
account nine leading practices that can be used to promote successful performance reviews, identified by
the GAO in GAO-13-228:
•
•
•
•
•
•
•
•
•

Leaders use data-driven reviews as a leadership strategy to drive performance improvement.
Key players attend reviews to facilitate problem solving.
Reviews ensure alignment between goals, program activities, and resources.
Leaders hold managers accountable for diagnosing performance problems and identifying
strategies for improvement.
There is capacity to collect accurate, useful and timely performance data.
Staff have skills to analyze and clearly communicate complex data for decision making.
Rigorous preparations enable meaningful performance discussions.
Reviews are conducted on a frequent and regularly scheduled basis.
Participants engage in rigorous and sustained follow-up on issues identified during reviews.

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220.13 What information will be published on the CAP Goals?
Performance.gov is updated quarterly to reflect information on CAP Goals according to the GPRA
Modernization Act of 2010. See section 200 for expected publication timeframes. CAP Goal leaders and
teams work with contributing agencies in identifying the data elements to be reported to Performance.gov.
220.14 How will OMB assess progress on CAP Goals?
OMB conducts reviews on progress of the CAP Goals, at least once a quarter. OMB, with support from the
PIC and GSA, work with individual CAP goal leaders to refine the review process for each CAP Goal, and
coordinate with agencies, by goal, as needed. The decisions related to next steps for improving performance
will be reflected in progress updates and next steps as published quarterly on Performance.gov.
SHARING QUALITY SERVICES
220.15 What is the Administration’s Sharing Quality Services policy and what is required of
agencies?
The Government strives to identify opportunities to improve stewardship of taxpayer dollars, to create highperforming, centralized capabilities for mission-support functions and to make more resources available for
agency mission-specific work. In support of these efforts the Federal strategy of sharing quality services
was updated based on industry experiences, and lessons learned from other central governments that will
reduce duplication, improve accountability, and improve Federal shared services. This will enable the
delivery of an innovative, flexible, and competitive set of solutions and services.
This strategy is outlined in OMB Memorandum M-19-16, Centralized Mission Support Capabilities for the
Federal Government, which provides updated guidance detailing the process and desired outcomes for
shared services for the Federal Government; the process for designating Quality Services Management
Offices (QSMOs); and establishes the governance and accountability model that will be used to engage
customers and enable QSMO performance excellence including a Shared Services Governance Board
(SSGB) and the Business Standards Council (BSC).
220.16 What services are being designated that require OMB approval for investment?
The functions currently being designated are Core Financial Management (FM), civilian Human Resources
(HR) Transaction Services, Grants Management, and Cybersecurity services.
The pre-designation phase allows the pre-designated QSMOs time to begin to plan for implementation,
inclusive of what services will be provided when. Investments for any functional area for which there is a
pre-designated QSMO are subject to review and approval by OMB in alignment with the Investment Action
Plan process (ussm.gsa.gov).
Some agencies may have a business need to address legacy system concerns or resource challenges before
the Quality Service Management Offices (QSMOs) are fully functional and delivering a suite of solutions
and assistance to new customers. Once an agency is pre-designated as a QSMO for a particular set of
mission support functions, agencies shall not issue new solicitations for new or modernized technology or
services for these functions unless they have developed a business case, approved by the agency's Senior
Accountable Point Of Contact, CIO, QSMO and OMB, to demonstrate that a separate procurement for these
services results in better value, considering price, timeline and other appropriate factors. The pre-designated
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or designated QSMO will determine the threshold for review for their functional area. More information
on business case processes is available at https://ussm.gsa.gov.
220.17 How are the QSMOs different than the current Federal providers?
Legacy providers traditionally offered one solution with varied flexibilities to respond to agency needs for
technology and/or services or both. In addition, legacy providers were sometimes housed in agencies whose
mission was inconsistent with the services provided, limiting their capacity to scale, innovate or implement
fair governance models.
The QSMO may offer multiple solutions for technology and services through partnerships with industry.
They will serve in the important capacity of integrating those solutions, working with customers to ensure
they have a voice and addressing the need for any federal-unique requirements.
The QSMOs will partner with legacy providers to determine their modernization strategy and timing for
migrating to the new QSMO offerings.
The QSMO will be the centralized location for future services and solutions for their designated service
areas once established. Agencies should engage with the QSMO to discuss their goals, business needs, and
timeline. Any deviation from the QSMO services will require OMB approval.
220.18 How is core financial management defined and does this include contract writing?
Core financial management system capabilities are defined as accounts payable, accounts receivable,
general ledger, and GTAS. Contract writing is not included in core financial management.
CATEGORY MANAGEMENT
220.19 What is Category Management?
The term "category management" refers to the business practice of buying common goods and services as
an enterprise to eliminate redundancies, increase efficiency, and deliver more value and savings from the
Government's acquisition programs. Teams of experts in each category of spending help agencies increase
their use of common contract solutions and practices and bring decentralized spending into alignment with
organized agency- and Government-level spending strategies by sharing market intelligence, Government
and industry best practices, prices paid data, and other information to facilitate informed buying decisions.
220.20 What is expected of agencies to implement Category Management?
To implement category management, OMB requires agencies to carry out a set of tailored management
actions and provide updates on these management actions to evaluate their progress in bringing common
spending under management. The expected result is more effectively managed contract spending through
a balance of Government-wide, agency-wide, and local contracts; reduced unnecessary contract duplication
and cost avoidance; and continued achievement of small business goals and other socioeconomic
requirements. See OMB Memorandum M-19-13, Category Management: Making Smarter Use of Common
Contract Solutions and Practices for more detailed guidance on the use of category management at agencies
as well as requirements for developing and submitting Annual Category Management Plans to OMB.

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220.21 Where can agencies find guidance for completing and submitting Annual Category
Management Plans?
OMB Memorandum M-19-13 requires agencies develop an annual Category Management Plan. These
plans will detail agency actions to reduce unaligned spend and increase the use of Best-In-Class solutions
for common goods and services, consistent with small business and other statutory socioeconomic
responsibilities.
Agencies are required to update and submit to OMB Annual Category Management Plans. Additional
guidance including content requirements and template for developing Category Management Plans is
available on the Category Management MAX Community page, link https://community.max.gov/x/iRV8S.
SHIFTING FROM LOW-VALUE TO HIGH-VALUE WORK
220.22 What is Shifting from Low-Value to High-Value Work?
Federal employees devote tens of thousands of man-hours towards low-value compliance activities. Too
often the focus has been on creating new programs instead of eliminating or reforming programs which are
no longer operating effectively. The result has been overlapping and outdated programs, rules, and
processes, and too many Federal employees are stuck in a system that is not working for the American
people. As a management initiative, Shifting from Low-Value to High-Value Work reflects tracking and
encouraging efforts by agencies to prioritize reducing the burden of these low-value activities and
redirecting resources to accomplishing mission outcomes that matter most to citizens.
220.23 What is expected of agencies to implement Shifting from Low-Value to High-Value Work?
To implement strategies for Shifting from Low-Value to High-Value Work, all Federal agencies should
regularly review their own management guidance and identify opportunities to streamline operation and
reduce burden on their components, complementing broader Government-wide efforts of the CAP Goal to
shift resources to high-value work. While all agencies are encouraged to undertake activities designed to
reduce burden on low-value work so that resources may be shifted to higher-value work, the large, CFO
Act agencies must also take the following steps:
•

Designate a Point of Contact: Each agency must maintain a designated senior official to
coordinate the agency’s burden-reduction initiatives. For most agencies, this point of contact will
be the Performance Improvement Officer (PIO) or PIO designee. Agencies shall notify OMB of
their designee and any changes to this point of contact at performance@omb.eop.gov.

•

Develop, Implement, and Monitor Strategies for shifting resources to high-value activities:
Agencies should develop and implement reforms that reduce burden, eliminate unnecessary or
obsolete compliance requirements, and reduce the cost of mission-support operations. Reforms
may include streamlining or eliminating unnecessary reporting requirements, consolidating
processes and functions across offices, using shared service solutions or technologies, eliminating
agency specific guidance or policies that preclude using shared services, and introducing new
technologies, such as robotics process automation (RPA), to reduce repetitive administrative tasks,
and other process-reform initiatives. Agencies should incorporate into their strategic and
performance planning and reporting processes the development of strategies and identify
performance goals or stewardship-focused strategic objectives for shifting from low-value to highvalue work in order to monitor and advance burden reduction initiatives over time.

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•

Participate in the annual Customer Satisfaction Survey to identify burdensome or low-value
work: Federal managers should report burdensome, wasteful, and low-value work through
participating in the annual Customer Satisfaction Survey administered by GSA. Responses
received will be reviewed by applicable management-related Councils, with appropriate actions
and policies developed in response so that Federal managers reduce the percentage of their time
spent on low-value work. Note: responses reported by Federal managers through GSA’s annual
Customer Service Satisfaction survey replaces and obsoletes the bi-annual reporting required of
agencies in OMB Memorandum M-18-23.

220.24 How should agencies approach the identification of initiatives that would Shift from LowValue to High-Value Work?
There are a number of ways in which agencies may approach the identification of actions that, when
undertaken, would shift resources to higher-value activities, including eliminating unnecessary or obsolete
compliance requirements and reducing the cost of mission-support operations. Ultimately, agencies must
use their discretion in terms of the types of activities, measurement methodologies, and reporting being
planned that best fits their strategies while ensuring actions taken or planned are within current authorities
provided in authorizing statutes or legislative intent.
Possible program, project, or work initiatives and reforms may include:
• Eliminating Agency Specific Guidance that Prevents Shared Service Usage;
• Utilizing Process Automation, such as Robotics;
• Implementing Technologies to Reduce Repetitive Administrative Tasks;
• Developing Process Reform Initiatives; and
• Other Burden Reduction Related Activities, such as reducing internal agency guidance,
memoranda, other policy documents HQs directs at bureaus, components, sub-offices.
Quantifying Burden: Being able to quantify the impacts of a particular burden reduction strategy or
initiative will lead to improved planning and analysis, implementation-oriented strategy development, and
decision-making. A range of quantifiable methods exist that when incorporated into their planning and
analysis, would assist agencies in the identification and design of efforts to shift from low-value to highvalue work:
• Reduction in FTE hours [preferred]
• Cost savings [preferred]
• Reduction in annualized FTEs
• Change in average speed of a reformed task
• Increases in measurable accuracy rates due to process reform
• Resolution frequency and rate of customer complaints
• Number of pages of internal guidance, regulations, or other documents eliminated
• Reduction of paperwork burden
• Other burden reduction activities

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SECTION 230—AGENCY STRATEGIC PLANNING

SECTION 230 – AGENCY STRATEGIC PLANNING
Table of Contents
230.1
230.2
230.3
230.4
230.5
230.6
230.7
230.8
230.9
230.10
230.11
230.12
230.13
230.14
230.15
230.16
230.17
230.18
230.19
230.20

What is an agency Strategic Plan?
What is the purpose of strategic planning?
What content is included in the agency Strategic Plan?
What timeframes must be established for achieving strategic goals and objectives?
How does development of the Annual Performance Plan relate to the agency Strategic
Plan?
When must agencies next update their Strategic Plan according to the GPRA
Modernization Act?
What is an effective strategic goal?
What is an effective strategic objective?
How should strategies be developed to support the achievement of strategic goals and
objectives?
Must the agency’s strategic objectives be comprehensive, reflecting the major mission
activities that the agency undertakes?
Are agencies required to set stewardship-focused objectives addressing management
functions such as financial management, acquisition, human capital, information
technology, etc.?
What is an effective stewardship objective?
Are agencies required to address the agency specific contributions to Cross-Agency
Priority Goals (CAP) within the strategic plan?
Who should prepare the agency strategic goals and objectives?
What is the timeline for agencies to develop and obtain input from OMB on the FYs
2022-2026 Strategic Plan?
What input should agencies solicit outside the Executive Branch in the development of
Strategic Plans and when?
Can an agency consult with other agencies within the Executive Branch in the
development of Strategic Plans?
How should agencies publish Strategic Plans and deliver them to Congress?
Can Strategic Plans be updated in the interim, before the end of the four-year revision
cycle?
How should interim updates be communicated or published?
Summary of Changes

Establishes the detailed timeline and major milestones for developing the FYs 2022-2026 Strategic
Plan. Clarifies the relationship of the FY 2022 and FY 2023 APP to applicable FYs 2018-2022 and
FYs 2022-2026 Strategic Plans. New guidance is also provided discussing effective implementation
strategies for achieving strategic goals and objectives, and how interim revisions to Strategic Plans
should be communicated and published.

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230.1

What is an agency Strategic Plan?

The GPRA Modernization Act of 2010 aligns strategic planning with the beginning of each new term of an
Administration, requiring every Federal agency to produce a new Strategic Plan by the first Monday in
February following the year in which the term of the President commences. The Strategic Plan, therefore,
presents the long-term objectives an agency hopes to accomplish at the beginning of each new term of an
Administration by describing general and long-term goals the agency aims to achieve, what actions the
agency will take to realize those goals, and how the agency will deal with challenges and risks that may
hinder achieving results.
The Strategic Plan will define the agency mission, long-term goals and objectives to achieve those goals,
strategies planned, and the approaches it will use to monitor its progress in addressing specific national
problems, needs, challenges, and opportunities related to its mission. A strategic planning best practice,
some Strategic Plans may also include a vision statement designed to articulate a desired future state in
terms of strategic direction that expresses what the organization wants to achieve while generating
momentum for action on the part of the agency to accomplish the vision. The Strategic Plan explains the
importance of the goals, appraises the agency’s capabilities, assesses the operating environment and
provides for evaluations and other studies to inform agency actions. The Strategic Plan should explain why
goals and strategies were chosen, discussing the relevant evidence supporting the selected goals and
strategies. Because many agency missions, programs and strategies are statutory in nature, some of the
strategic plan is expected to be more descriptive of those past decisions, whereas other parts of the strategic
plan should reflect important strategic decisions in response to a recent agency analysis of the operating
environment, Administration priorities such as those articulated by Executive Order or memorandum, or
other emerging factors, for example.
An agency’s Strategic Plan should provide the context for decisions about performance goals, priorities,
strategic human capital planning and budget planning. It should provide the framework for the detail
published in agency Annual Performance Plans, Annual Performance Reports and on Performance.gov.
Agencies need to translate the long-term goals in their Strategic Plans to strategic objectives and then to
performance goals, including Agency Priority Goals, in the Annual Performance Plan. Moreover, with
enactment of the Foundations for Evidence-Based Policymaking Act of 2018 (“Evidence Act”), agency
strategic plans are supported by the inclusion of the agency’s Learning Agenda (i.e., Evidence-Building
Plan), which establishes and maps the activities agencies will undertake to answer important short-and longterm strategic and operational questions most pressing to achieving the agency’s mission. The Evidence
Act also requires agencies to conduct and report on Capacity Assessments related to their statistics,
evaluation, research, and other analysis efforts in their Strategic Plans. These Capacity Assessments will
assess how agencies’ evaluation, research, and analysis efforts support various agency functions, including
strategic management.
Because the Strategic Plan focuses on long-term objectives, it is important that agencies consider risks and
how risks change over time during formulation of the plan. Considering enterprise risk management in the
early stages of the strategic planning process will ensure that the agency’s management of risk is
appropriately aligned with the organization’s overall mission, objectives and priorities. See more on
enterprise risk management in section 260 and performance planning in section 240. Incorporating strategic
foresight into the strategic planning and review process is one method for facilitating the achievement of
long-term goals. Strategic foresight is a method for systematically considering a longer time horizon and
broader scope of issues than other forms of planning. Integrating strategic foresight in the planning process
also facilitates a systems approach to problem solving and may help an agency better prepare for future
threats or take early advantage of emerging opportunities as strategic foresight tools and methods allow the
consideration of multiple possible futures, with the goal of preparedness for these possibilities based on
analysis. The systems approach of strategic foresight also encourages organizational communication to

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avoid the “silo effect,” in which problems are viewed in isolation. Foresight methodologies may vary by
agency depending on its mission and operating environment, but examples of strategic foresight
methodologies include scanning, trend analysis, and scenario planning. Opportunities for cross-agency
foresight coordination are also encouraged to be explored where appropriate.
230.2

What is the purpose of strategic planning?

In addition to fulfilling the GPRA Modernization Act of 2010 requirements, strategic planning serves a
number of important management functions related to achieving an agency’s mission, and vision statement
where one is provided by the agency. Strategic planning is a valuable tool for communicating to agency
managers, employees, delivery partners, suppliers, Congress, and the public a vision for the future. An
agency’s strategic goals and objectives should be used to align resources and guide decision-making to
accomplish priorities to improve outcomes. It should inform agency decision-making about the need for
major new acquisitions, information technology, strategic human capital planning, evaluations, and other
evidence-building and evidence-capacity building investments. Strategic Plans can also help agencies
invite ideas and stimulate innovation to advance agency goals. The Strategic Plan should support planning
across organizational operating units and describe how agency components are working toward common
results. An agency formulates its Strategic Plan with input from Congress, OMB, the public and the
agency’s personnel, partners, and stakeholders and makes the plan easily accessible to all. The agency’s
process for establishing and managing strategic goals and objectives should fulfill these important roles:
•

Leadership. The strategic goals and objectives communicate the Administration’s priorities and
direction through a unified vision, long-term goals, and supporting strategies. The Strategic Plan
features strategic goals and objectives that state what the agency wants to accomplish in terms of
outcomes or results.

•

Planning. The Strategic Plan is the foundation of an agency’s planning system because it provides
direction for all programmatic and management functions used to execute the strategies needed to
reach goals. Executives should use the Strategic Plan to provide guidance to agency components
for planning their program implementation, including the alignment of information technologies
and human capital resources to support improved outcomes and cost-effectiveness. Additionally,
the Strategic Plan, through the multi-year learning agenda, also helps the agency to plan its
evidence-building activities, which should support its overall mission. The Strategic Plan should
not, however, be a binding document that prevents agencies from learning from experiences and
adapting their plans to changing circumstances. Instead, the strategic goals and objectives should
be updated over time, incorporating agency learning, and emergent or external factors that may
impact agency implementation.

•

Management. After the planning process, the agency uses the strategic goals and objectives to
guide implementation and management. Each strategic goal should be supported by a suite of
strategic objectives and performance goals. These, in turn, should be supported by other indicators
used to monitor and interpret progress. The annual performance planning, human capital planning
and budget processes jointly support the agency’s implementation of the strategic goals and
objectives by establishing resource allocations, refined strategies, activities, indicators, targets, and
milestones in more detail. Agency Strategic Plans provide the framework for other plans and
reports where agency performance goals and related analyses are communicated and monitored
and revised when needed. For more information on management toward the strategic goals and
objectives, see section 260 regarding the strategic review which includes information on the link
between strategic planning and enterprise risk management.

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•

230.3

Engagement. The strategic goals and objectives in an agency Strategic Plan are a tool to engage
external entities to enlist their ideas, expertise, and assistance, including Congress, the public and
the agency’s stakeholders. For example, because delivery partners external to the Federal
Government can be critical in accomplishing agency objectives, agencies may want to engage them
in identifying potential goals and strategies to accelerate progress.
What content is included in the agency Strategic Plan?

Agencies should plan to address the standards for required content and information elements that are
established in section 210 when writing a new or updated Agency Strategic Plan, and should use findings
from strategic reviews as well as the development of enterprise risk management profiles and their analysis
of risks to help the agency identify the most effective long-term strategies. Additionally, the Evidence Act
requires the agency Strategic Plan include a separate section on evidence-building, referred to as the
Learning Agenda, as well as a Capacity Assessment. See sections 210 and 290 for additional guidance
describing the relationship of agency Learning Agendas and the Capacity Assessment to the Agency
Strategic Plan, and how to effectively incorporate a discussion of the agency’s evaluation and evidencebuilding efforts into the plans and strategies narrative throughout the agency strategic plan.
230.4

What timeframes must be established for achieving strategic goals and objectives?

The strategic goals and objectives should be established for a period of not less than four years following
the fiscal year in which it is published, starting the first Monday in February of any year following the year
in which the term of the President commences. Agencies may set strategic goals for longer periods of time.
See section 230.19 regarding interim updates.
Strategic Plan:
•
•
•
230.5

Publication February, 2018 covers FYs 2018-2022
Publication February, 2022 covers FYs 2022-2026
Publication February, 2026 covers FYs 2026-2030
How does development of the Annual Performance Plan relate to the agency Strategic Plan?

In the Annual Performance Plan, agencies establish performance goals, measures, and targets aligned to
agency's objectives in the strategic plan, identifying the level of performance to be achieved during the
current year in which the performance plan is submitted as well as the budget year.
The FY 2022 APP published in February, 2021 will be aligned to the Strategic Plan covering FYs 20182022 and gives agencies the opportunity to update FY 2021 goals, measure, and targets if needed mid-year
to reflect new leadership and management priorities and resource levels.
The FY 2023 APP published in February, 2022 will be developed throughout the course of 2021 and aligned
to the new Strategic Plan covering FYs 2022-2026.
230.6

When must agencies next update their Strategic Plan according to the GPRA Modernization
Act?

To meet the requirements of the GPRA Modernization Act of 2010, agencies published an updated Strategic
Plan concurrent with the publication of the FY 2019 President’s Budget in February 2018. After the
February 2018 publication, agencies must next issue a new Strategic Plan in February, 2022 covering FYs

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2022-2026. Agencies should prepare the FYs 2022-2026 Strategic Plan by applying information learned
from strategic reviews and other data-driven performance reviews as they are conducted, as well as reflect
organizational plans and learning related to the agency’s evidence and evaluation building efforts.
Agencies will prepare the FYs 2022-2026 Strategic Plan initial draft by June 4, 2021 in order to inform the
development of the FY 2023 budget submission and FY 2023 Annual Performance Plan, which will also
include FY 2022-2023 Agency Priority Goals. Continued refinements to the initial draft Strategic Plan will
be expected prior to publication in February, 2022. Agencies may work with OMB to make adjustments to
the Strategic Plan draft submission if needed.
Additionally, the FYs 2022-2026 Strategic Plan will also include a separate section on evidence-building
and capacity, implementing requirements aimed at advancing agency evaluation and evidence-building
activities identified in the Evidence Act.
230.7

What is an effective strategic goal?

Strategic goals should reflect the broad, long-term, outcomes the agency aspires to achieve by implementing
its mission. Strategic goals communicate the agency efforts to address national problems, needs,
challenges, and opportunities on behalf of the American people. Effective strategic goals also take into
account emerging trends, technologies, or significant changes in the operational environment in anticipating
the impact to agency missions during a longer-term planning horizon. Both the way strategic goals are
framed and the substance they communicate are important to consider. Strategic goals should reflect the
statutory mission of the agency, and most agency activity will align to the strategic goals. Strategic goals
need not be as specific as strategic objectives, and need not reflect every activity that the agency must
undertake to accomplish its mission.
Stylistically, strategic goals should be simple statements which are neither long nor overly complex. Some
guidelines for developing these include:
•

Use language that the public will understand and avoid highly technical terms that are very specific
to technical or professional fields.

•

Use language that expresses future direction or vision, and include active or directional verbs such
as strengthen, support, maintain, improve, reduce, etc.

•

Be specific enough for the public to clearly understand how the goal supports the agency’s mission
and communicates the agency’s unique responsibilities.

For example, strategic goals such as “Improve Safety” do not communicate the agency’s specific efforts in
this outcome area. Better specificity might be “Maintain and Improve the Safety of America’s
Transportation” for the Department of Transportation. If desired, short headers may be used preceding the
strategic goal statement (e.g. Safety: Maintain Safe and Healthy Workplaces), and a separate field will be
provided in Performance.gov for the ‘header’ in addition to the full strategic goal statement.
Examples of strategic goals include:
•
•
•
•

Reduce Transportation-Related Fatalities and Serious Injuries Across the Transportation System.
Protect the Health of Americans Where They Live, Learn, Work, and Play.
Restore Small Businesses and Communities after Disasters.
Extend human presence deeper into space and to the moon for sustainable long-term exploration
and utilization.

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230.8

What is an effective strategic objective?

Strategic objectives reflect the outcome or management impact the agency is trying to achieve and generally
include the agency’s role. They express more specifically the results or direction the agency will work to
achieve outcomes in order to make progress on its mission and provide services to customers. Although
objectives are usually outcome-oriented some objectives may be established to communicate the breadth
of agency efforts – such as cross-cutting customer service or stewardship objectives that support multiple
strategic goals. For the purposes developing strategic objectives in strategic plans beginning with the
revised FYs 2022-2026 Agency Strategic Plan, and in future enhancements to Performance.gov, strategic
objectives may be described in the areas reflected below:
•

Mission / Service Focused. A type of strategic objective that expresses more specifically the path
an agency plans to follow to achieve or make progress on a strategic goal. For programs which
deliver direct services to customers, this may also include the objective of providing a good
experience for customers, and is therefore Service Focused. Service Focused objectives should be
considered as those activities that reflect the interaction(s) between individual citizens or businesses
and Federal agencies in providing a direct service on behalf of the Federal Government, and which
is core to the mission of the agency.

•

Mission / Service Focused (Crosscutting/Other). A type of strategic objective that is not directly
tied to a single strategic goal, but may be tied to several or none. In some circumstances agencies
perform statutory or crosscutting activities which are not closely tied to a single strategic goal.

•

Stewardship Focused. A type of strategic objective that reflect the agencies activities and
responsibilities to provide appropriate safeguards in executing mission and service related activities
effectively and efficiently, including minimizing instances of waste, fraud, and abuse. These
objectives often communicate improvement priorities for management functions such as strategic
human capital management, information technology, or financial stewardship.

Agencies should treat strategic objectives, (including mission, service, stewardship, or crosscutting/other)
as a primary unit for strategic analysis and decision-making. It is important to develop strategic objectives
that enable a review of progress both on effectiveness of implementation and the impact made on ultimate
outcomes, using a variety of sources of evidence. When developing each objective, the agency should
consider how to measure progress toward achieving it, such as considering which performance indicators
and other sources of evidence are most useful to understand progress and assess if current strategies are
effective.
The following guidelines should be considered in crafting mission-focused strategic objectives:
•

Purpose: Will the strategic objective align agency efforts to achieve a desired outcome, and
facilitate improved decision-making? The purpose of each strategic objective is to align agency
efforts toward achieving the intended outcome. Objectives should be meaningful and inspiring to
agency leadership, program managers, and front-line employees, and their ongoing implementation
should stimulate analysis and decisions which lead to improved outcomes. Strategic objectives
should be defined to facilitate decision-making at the agency, as well as decision-making by the
agency’s stakeholders. It should be possible to identify the lead office and other responsible offices
for each strategic objective, and to identify the programs, activities and strategies utilized to achieve
the objective. In some cases, objectives may be chosen which cut across organizational or
programmatic silos in order to facilitate cross-organization management, improve customer
experience, or realize a better return on investment.

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•

•

Assessment: Can progress on the strategic objective be reasonably assessed? Agencies are
required to annually assess progress toward achieving the intended outcomes of each strategic
objective, as part of the strategic review (see section 260). Considerations when determining if a
strategic objective will support a meaningful assessment include:
o

Strategic objectives should be articulated so they express future direction or vision, and
include active or directional verbs such as strengthen, support, maintain, improve, reduce,
etc. The objective should be framed so it can serve as a standard against which an
assessment can reasonably be performed (i.e., it is reasonable to say if progress had been
made toward the objective and whether or not the objective was met).

o

Each strategic objective should have some means of assessing progress both on
effectiveness of implementation and progress toward ultimate outcomes (e.g., performance
indicators that can be analyzed to assess likely impact of agency action, evaluations).

o

An objective which includes a diverse set of outcomes will be more difficult to assess than
objectives expressing a single outcome or multiple closely related outcomes.

o

The more ambiguity there is in the strategic objective statement as to the intended
outcomes, the more challenging it will be to conduct a meaningful assessment.

Scope: Is the scope of the objective appropriate? Strategic objectives should break down the
broader, mission-oriented strategic goals to a level that reflects the impact or outcome the agency
is trying to achieve through its programs. In general, strategic objectives will not be quantitative,
but will add more specificity to the strategic goals and act as a bridge between the agency’s strategic
goals and more specific quantitative or alternative form performance goals.
The full set of an agency’s strategic objectives will not necessarily capture the full depth and detail
of agency activities. Many agency activities will be described through narrative supporting a
strategic objective, or through the establishment of performance goals at a more granular level of
agency planning, rather than through inclusion in the strategic objective statement. In general,
agencies should have approximately 2-10 strategic objectives for each strategic goal; however the
number may vary by agency and mission areas.

•

Clarity: Is it understandable? Strategic objectives should be relatively simple statements that
clearly communicate the outcome or impact that is desired. Statements should not be too long or
complex since there will be strategies and other narrative supporting each. Agencies should use
language that the public will understand and should avoid jargon.

•

Uniqueness: Is the objective defined in a way that clarifies the agency’s role and mission? In
some cases, it may be difficult to understand the objective unless the agency’s role is
communicated. In these cases, the strategic objective should differentiate the agency’s efforts from
other agencies in a particular outcome area. For example, many agencies may be working to impact
economic development; however, each organization may be responsible for a different facet, using
different programs, interventions and strategies (e.g., housing rehabilitation vs. small business
assistance). To the extent these distinctions can be made within the strategic objective statement,
agencies should do so by clarifying the agency role or communicating the desired program results
in summary. Alternatively, the strategies and other narratives that describe what the agency will
do to execute on the strategic objective should be used to help to clarify the agency role.

Examples of mission-focused strategic objectives:

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•

Increase agricultural opportunities and support economic growth by creating new markets and
supporting a competitive agricultural system.

•

Enforce the Nation’s Trade Laws and Security Laws.

•

Improve quality of service for customers across the entire student aid life cycle.

•

Reduce the average length of homelessness.

•

Provide workers’ compensation benefits for workers who are injured or become ill on the job.

•

Project American values and leadership by preventing the spread of disease and providing
humanitarian relief.

•

Support tribal self-determination, self-governance, and sovereignty.

•

Deliver trusted currency and services that enable citizens and businesses to participate in the
economy.

•

Prevent, treat, and control communicable diseases and chronic conditions.

•

Conduct Human Exploration in Deep Space, Including to the Surface of the Moon.

•

Improve healthcare quality and affordability in the FEHB Program with 75 percent of enrollees in
quality, affordable plans.

230.9

How should strategies be developed to support the achievement of strategic goals and
objectives?

Developing effective implementation strategies is as important as setting strategic goals and objectives. A
wealth of literature, both academic and applied, has been written on the topics of strategy and strategic
planning in settings from the private sector, to business, national security, and the public sector more
generally. Agency officials who lead agency strategic planning and strategy development are encouraged
to explore this literature offering a richness of lessons-learned and observations in these fields. The
discussion below of strategy development in support of achieving strategic goals and objectives is intended
to provide a common understanding and framework of the key components and factors to consider in
constructing effective implementation strategies, and strengthen this critical component of strategic
planning government-wide. Effective strategies to achieve strategic goals and objectives should:
•

Rest on a data-driven diagnosis of the problems being addressed and the complexities of goal
achievement, reflecting the input of key experts, stakeholders, and previous organization learning
through such processes as the agency’s strategic review;

•

Consider several alternative implementation approaches to address the problem, and identify a
primary strategy which promises to be most effective by providing the most likelihood for success
while accounting for legal and policy considerations, likely future scenarios, lessons learned
through the strategic reviews, and the agency risk tolerance (as identified in the agency ERM
process);

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•

Reflect direction of agency leadership that accounts for critical legal, organizational, management,
legislative, and budget considerations;

•

Incorporate both internal and external stakeholder inputs, including feedback from key customer
groups who may lack a formal role in policy development;

•

Create a coherence of effort, including alignment of budgetary resources; coordination with related
programs, other agencies, and external delivery partners; and integration of contributing
management capabilities and assets, such as IT investments, human capital, and evidence and
evaluation-building;

•

Be designed with an applied, action-oriented focus that effectively directs activities, resources, and
efforts to address the identified problems and achieved desired goals.

230.10 Must the agency’s strategic objectives be comprehensive, reflecting the major mission
activities that the agency undertakes?
Yes. The strategic objectives should generally encompass the agency’s mission and scope of
responsibilities, including statutory responsibilities. However, encompassing the scope of mission
activities does not mean that the strategic objectives will cover the depth and detail of agency activities.
There will be many cases where agency activities are too detailed to be included in the strategic objective
statement or associated description, but are relevant to support an objective or multiple objectives. In some
cases, these activities will be included in supporting narrative in the Annual Performance Plan or
implementation strategies for strategic objectives. The graphic below shows the relationship between
Strategic Goals and Strategic Objectives, including stewardship-focused and crosscutting objectives.
Example illustration of goal and objective relationships.

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230.11 Are agencies required to set stewardship-focused objectives addressing management
functions such as financial management, acquisition, human capital, information technology,
etc.?
OMB encourages agencies to establish stewardship-focused objectives that reflect key priorities of the
agency, such as a significant effort to improve performance across the organization. Agency leadership
may opt to include a stewardship objective or objectives that reflect these significant agency-specific
priorities. In agency strategic and performance plans and on Performance.gov, stewardship objectives will
be listed under a separate category, similar to the categorization of strategic objectives under strategic goals
(see section 210). Each kind of strategic objective has the same management and public reporting
requirements.
230.12 What is an effective stewardship objective?
Stewardship objectives communicate improvement priorities for management functions such as strategic
human capital management, information technology, sustainability or financial stewardship. In general,
these efforts will cut across the organization and should reflect priorities that leadership would like to
emphasize over the period of performance established in the strategic plan. These key management efforts
need not reflect all the important operations or management functions of the agency (e.g.; budget or legal
functions) rather they should reflect broad, strategic-level decisions of emphasis or describe a relatively
significant performance improvement change that affects most of the organization.
Management and operation functions not reflected in the strategic plan as stewardship objectives should be
addressed among performance goals in the Annual Performance Plan or in agency operational plans.
Strategies supporting mission-oriented strategic objectives or strategies in the Annual Performance Plan
should identify key operational processes, human capital, training, skills, technology, information and other
management resources where they are relevant to the implementation of mission-focused strategic
objectives. For example, revised Federal regulations (5 C.F.R. 250) require agencies to develop and update
a Human Capital Operating Plan (HCOP) in alignment with GPRAMA strategic and performance planning
timelines. Specifically, the HCOP operates on the same annual cycle as the agency Annual Performance
Plan in order to identify and focus on the human capital goals and measures that need to be implemented
each year to achieve the strategic goals set forth over the duration of the Agency Strategic Plan.
Examples of stewardship objective:
•

Financial Management: Fight fraud and work to eliminate improper payments through increased
emphasis on agency program integrity initiatives.

•

Strategic Human Capital Management: Invest in the agency’s employee recruitment, hiring,
training, work-life programs and performance management so staff is engaged to more effectively
serve small businesses.

230.13 Are agencies required to address the agency specific contributions to Cross-Agency Priority
Goals (CAP) within the strategic plan?
Yes. Additionally, agencies may also use the development and publication of their Annual Performance
Plan to update as needed the discussion or description addressing agency-specific contributions to CAP
Goals in the agency’s strategic plan. See sections 210 and 220 for details.

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230.14 Who should prepare the agency strategic goals and objectives?
The development of strategic goals and objectives is an inherently governmental function, and the plan is
to be drafted only by Federal employees. Agencies should designate a lead office with adequate staffing,
capacity, and expertise to coordinate and lead the various planning activities and organizational processes
involved in writing the Agency Strategic Plan and the strategic goals and objectives that constitute the core
framing of the plan. In this process, agencies should also engage their organizational components
(employees), Congress, OMB, delivery partners and other stakeholders in the development of the strategic
goals and objectives.
When preparing the plan for publication, agencies may be assisted by non-Federal parties, such as
consultants or contractors who are hired specifically to provide technical input on the design and assembly
of the plan, and who are not solicited for their input on policy or budget issues. The Strategic Plan should
include an acknowledgment and brief description of the contribution by a non-Federal entity in preparing
the plan, if applicable.
230.15 What is the timeline for agencies to develop and obtain input from OMB on the FYs 20222026 Strategic Plan?
Agencies are currently operating under their FYs 2018-2022 Strategic Plans which were published in
February, 2018. Agencies will next publish revised Strategic Plans in February, 2022 concurrent with the
release of the President’s FY 2023 Budget. The table below provides an overview of the major planning
milestones throughout 2021 in the strategic planning process that will help enable agencies to publish their
updated Strategic Plan as required by the GPRA Modernization Act in February, 2022.
Date

Action

June 4, 2021

Agencies submit initial draft components of the Strategic Plan covering FYs 2022-2026
for OMB review. Specific components of the high-level draft Strategic Plan submissions
include:
-Draft Strategic Goals;
-Draft Strategic Objective areas; and
-Draft Mission Statement (if available)
-Annotated Outline of Multi-Year Learning Agenda and Initial Draft Capacity
Assessment (see section 290)
-Draft FY 2022-2023 Agency Priority Goal statements (impact statement only; see
section 250)

September, 2021
(concurrent w/
Budget submission)

Agencies submit for OMB review:
-Full draft of FYs 2022-2026 Strategic Plan that incorporates the detailed content
requirements provided in section 210
-Full Draft Learning Agenda and Capacity Assessment (see section 290)
-Draft goal statements for FYs 2022-2023 Agency Priority Goals (impact and
achievement statement; see section 250)
-Draft FY 2023 Annual Performance Plan
-Draft FY 2023 Annual Evaluation Plan

November, 2021

Agencies receive feedback from OMB on:
-full draft submission of FYs 2022-2026 Strategic Plan, including multi-year Learning
Agenda, and Capacity Assessment

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Date

Action
-FYs 2022-2023 APG goal statements, and
-FY 2023 Annual Performance Plan
-FY 2023 Annual Evaluation Plan

December 23, 2021

Final draft FYs 2022-2026 Strategic Plan, to include Learning Agenda and Capacity
Assessment, submitted to OMB for clearance

January 14, 2022

For final OMB clearance, agencies submit:
-FYs 2022-2023 APG goal statements
-FY 2023 Annual Performance Plan / FY 2021 Annual Performance Report
-FY 2023 Annual Evaluation Plan (see section 290)

February, 2022

Concurrent with the President’s FY 2023 Budget, publish:
-FYs 2022-2026 Agency Strategic Plan (includes separate sections detailing the agency
Learning Agenda and Capacity Assessment)
-FY 2023 Annual Performance Plan / FY 2021 Annual Performance Report
-FY 2023 Annual Evaluation Plan
-FYs 2022-2023 APG goal statements

230.16 What input should agencies solicit outside the Executive Branch in the development of
Strategic Plans and when?
When preparing a Strategic Plan, agencies must consult with the Congress and should consider both
majority and minority views as well as the views of other interested and potentially-affected parties,
including non-Federal stakeholders and delivery partners. These consultations should occur after the initial
draft is reviewed by OMB, during the summer prior to publication, though agencies may determine
alternative outreach approaches to leverage ongoing agency communications and contact processes to
solicit views and recommendations for revising goals, objectives, and strategies that are in the current plan,
in consultation with OMB. Agencies should work with their legislative affairs offices to determine the best
ways to consult with Congress on the strategic plan, in advance of finalizing the plan with OMB.
Additionally, agencies shall consult with the appropriate committees of Congress at least once every 2 years
on the current Strategic Plan.
Consultation with external stakeholders may include hosting public meetings on the draft plan or draft
strategic goals and objectives framework, or posting the draft plan or variations of the plan on the internet
and inviting public comment. Agencies that invite comment from the public or external stakeholders on
their draft strategic plan should do so after OMB has been provided and reviewed a draft of the plan and is
comfortable with Administration policy reflected in the draft of the plan being circulated for comment.
Agencies may also consider using their existing published Strategic Plan to begin earlier consultations with
Congress and other stakeholders before a more fully-developed revision is completed, or when presented
with compressed planning timeframes. This approach would allow stakeholders to engage in the
development process. Agencies must consult with Congress at least every two years on their Strategic
Plans and should briefly note how feedback was integrated.
Agencies are also expected to conduct stakeholder engagement regarding the contents of the Learning
Agenda and Annual Evaluation Plans. Per the Evidence Act, agencies are required to consult with the
public, State and local governments, and representatives of non-governmental researchers as they develop
their learning agendas. OMB Memorandum M-19-23 lists additional stakeholders that agencies should
consult when developing their learning agendas, including internal agency stakeholders who play a role in,

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have a stake in, or will use the results of the learning that results, in addition to others. The Annual
Evaluation Plan also requires that agencies consult with internal and external stakeholders as they develop
and implement the plan, though the engagement will likely differ by agency depending on its needs,
stakeholders, evaluation, activities, etc. (see OMB Memorandum M-19-23).
230.17 Can an agency consult with other agencies within the Executive Branch in the development
of Strategic Plans?
Yes. Agencies are encouraged to consult with other agencies within the Executive Branch in the
development of Strategic Plans, as the outcomes of some strategic goals and objectives that an agency’s
strategic plan seeks to achieve may require interagency coordination of programs and resources identified
in implementation strategies (see section 230.9). Interagency coordination in the development of the agency
strategic plan will help ensure the appropriate alignment of resources and strategies in instances where
agencies have shared strategic goals and objectives. Agencies that want assistance should contact OMB.
230.18 How should agencies publish Strategic Plans and deliver them to Congress?
The GPRA Modernization Act of 2010 requires agencies to make the Strategic Plan available on both the
public website of the agency as well as on a central website (i.e., Performance.gov) in machine readable
format, and notify the President and Congress of its availability.
Agencies will publish Strategic Plans on the agency’s website, and provide a hyperlink for publication on
Performance.gov that directs readers to the agency plan on the agency’s website.
To meet the GPRA Modernization Act’s notification requirement to the President, agency PIOs will notify
the OMB Director by emailing performance@omb.eop.gov, and include in the email the URL to the
agency’s final Strategic Plan published on the agency’s website so that the plan can also be made available
on Performance.gov. Related submissions or questions may be emailed to the same address.
Notification to Congress of the availability of the Strategic Plan on Performance.gov (or the agency website,
if applicable) is transmitted electronically by the agency head or other senior agency official in accordance
with how agencies normally communicate with Congressional stakeholders. Transmittals are addressed to
the Speaker of the House of Representatives, the President of the Senate, and the President pro tempore of
the Senate.
230.19 Can Strategic Plans be updated in the interim, before the end of the four-year revision cycle?
Yes. Agencies may make adjustments to their Strategic Plan in advance of the four-year revision cycle
prescribed by GPRA Modernization Act of 2010, as strategic reviews or external factors may impact
changes to long-term decisions, and with OMB review. In order to ensure the strategic goals and objectives
reflect agency efforts throughout the Administration, agencies are encouraged to consider changes to their
strategic goals and objectives as part of the strategic reviews. Revisions may occur based on results of
strategic reviews, information gained through evaluations, external events, changes in legislation, changes
in strategy, or other factors to reflect significant changes in the environment in which the agency is operating
such as new statutory requirements, new leadership and/or priorities, or major management initiatives.
Agencies should also apply information and analysis learned from their annual strategic review assessment
processes, in addition to other analyses associated with strategic planning best practices when considering
revisions to the agency’s Strategic Plan and strategies for implementation. While these changes will be
encouraged to be made as part of the agency strategic review process, interim adjustments will also be
considered throughout the year in response to major events. Interim adjustments do not alter the four-year
revision cycle for Strategic Plans.
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An agency does not need to consult with Congress or conduct outreach to potentially interested or affected
parties when preparing interim adjustments, unless such adjustments reflect significant changes.
Significant changes to an agency’s Strategic Plan should be made using a more extensive update process
with review by OMB. Congressional consultation requirements apply in these instances of significant
change. In general, any updates to the agency strategic goals and strategic objectives should be made during
the annual update of the Annual Performance Plan, concurrent with the release of the President’s Budget in
February.
230.20 How should interim updates be communicated or published?
Interim adjustments to the Strategic Plan, such as new Agency Priority Goals or revised agency
contributions to the CAP Goals, generally will not require a new publication of the full Strategic Plan. For
example, an agency may append an interim adjustment (e.g., newly defined Priority Goals) to its budget
submission or include the changes as a part of the Annual Performance Plan to OMB to address the needed
adjustments to the Strategic Plan, if any. Such interim adjustments should be published in the Annual
Performance Plan that is sent to OMB in September and to Congress in February and should be made easily
accessible to the public. However, more substantive changes to the Strategic Plan, such as revisions to the
agency’s strategic goal and objective framework, should be incorporated into a revised Strategic Plan that
is made publicly accessible on the agency’s website and on Performance.gov. Agencies seeking to revise
their strategic goal and objective framework should consult with OMB in reviewing these changes and
collaborate on the process and timeline for reflecting updated goal frameworks in revised Strategic Plans
and Annual Performance Plans.

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SECTION 240 – ANNUAL PERFORMANCE PLANNING AND REPORTING
Table of Contents
240.1
240.2
240.3
240.4
240.5
240.6
240.7
240.8
240.9
240.10
240.11
240.12
240.13
240.14
240.15
240.16
240.17
240.18
240.19

240.20
240.21
240.22

Annual Performance Planning
What is an Annual Performance Plan?
What is the purpose of an Annual Performance Plan?
How does the Annual Performance Plan relate to the Strategic Plan?
What is the relationship between the Annual Performance Plan, Annual Performance
Report and Congressional Budget Justification?
Does the agency Annual Performance Plan include contributions to the Cross-Agency
Priority Goals and other Administration priorities or initiatives?
How will agencies be expected to link resources to the performance plan this year?
What content should be included in the Annual Performance Plan and how will it be
published?
How should agencies report performance improvement actions for items identified as
major management challenges in the Annual Performance Plan?
What are data of “significant value?” What attributes and dimensions should agencies
consider when selecting and gathering data to improve agency progress on goals?
How do performance measurement and evaluation complement each other in the Federal
Performance Framework?
What kind of evidence is considered appropriate for use in managing performance under
the GPRA Modernization Act?
What can be used to measure performance in areas where quantifiable performance goals
cannot be developed?
How should evidence, aside from performance goals and indicators, be incorporated in the
Annual Performance Plan?
What is required by the GPRA Modernization Act on lower-priority program activities?
How do agencies prepare and publish lower-priority program activities to meet the
reporting intent of this provision of the Act?
The GPRA Modernization Act requires each agency to make available on the web an
update on agency performance. How and when will agencies publish the final Annual
Performance Plan?
How does the Annual Performance Plan relate to the agency’s enterprise architecture?
Annual Performance Reporting
What is the Annual Performance Report (APR)?
The GPRA Modernization Act requires “more frequent updates of actual performance on
indicators that provide data of significant value to the Government, Congress, or program
partners at a reasonable level of administrative burden.” How will agencies meet this
requirement?
The GPRA Modernization Act requires each agency to make available on the website of
the agency an update on agency performance. When are agencies required to publish the
Annual Performance Report?
How are agencies expected to work with OMB or Congress in the preparation of the
performance report?
How do agencies deliver the report to the President, Congress and the public?

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240.23
240.24
240.25
240.26
240.27

Should agencies consolidate the Annual Performance Report with the Annual Performance
Plan?
What information should the Annual Performance Report contain?
What other parts selectively apply to the Annual Performance Report, as applicable?
How should agencies assess the completeness, reliability and quality of performance data
reported in the Annual Performance Report?
How does the update to OMB Circular No. A-123, Appendix A, Management of Reporting
and Data Integrity Risk affect agency preparation of the Annual Performance Plan and
Annual Performance Report?
Summary of Changes

Updates milestones for publishing the FY 2022 Annual Performance Plan and FY 2020 Annual
Performance Report concurrent with agencies FY 2022 final congressional budget justifications.
Guidance is also provided clarifying how agencies meet the intent of reporting provisions of the
GPRA Modernization Act addressing lower-priority program activity reporting.

ANNUAL PERFORMANCE PLANNING
240.1

What is an Annual Performance Plan?

The Annual Performance Plan (APP) is a description of the level of performance to be achieved during the
fiscal year in which the plan is submitted and the next fiscal year. The plan should also be specific in
describing the strategies the agency will follow, explaining why those strategies have been chosen, and
identifying performance targets and key milestones that will be accomplished in the current and next fiscal
year. It should be comprehensive of the agency’s mission by showing the plan for each strategic objective.
240.2

What is the purpose of an Annual Performance Plan?

Agencies prepare an Annual Performance Plan to communicate the agency’s strategic objectives and
performance goals with other elements of the agency budget request. The plan describes how the goals will
be achieved, identifies priorities among the goals and explains how the agency will monitor progress. The
APP also updates the previous APP to reflect changes in plans, funding decisions, and changes in the
environment.
240.3

How does the Annual Performance Plan relate to the Strategic Plan?

The Annual Performance Plan should align to the agency's strategic goals and objectives, explaining how
they will be achieved. Strategic goals are advanced by strategic objectives, which in turn, are supported by
specific performance goals and indicators. For each strategic goal, the annual plan should show the
supporting strategic objectives and performance goals. The indicators that will be used to track, interpret
or improve progress on performance goals must also be included in the performance plan. Agencies should
add performance goals as needed to reflect multiple objectives:
•

Mission. The core functions and activities of Federal agencies that are reflected in statutory
requirements or leadership priorities and which serve to drive their efforts in addressing pressing
and relevant national problems, needs, and challenges.

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•

Service. The activities that reflect the interaction(s) between individual citizens or businesses and
Federal agencies in providing a direct service on behalf of the Federal Government, and which is
core to the mission of the agency.

•

Stewardship. The responsibilities of Federal agencies to provide appropriate safeguards in
executing mission and service related activities effectively and efficiently, including minimizing
instances of waste, fraud, and abuse.

The Annual Performance Plan supports the agency’s budget request by identifying the performance goals
and key milestones that an agency will pursue in the coming year. Results of agency progress on strategic
objectives and performance goals are presented and discussed in the Annual Performance Report.
Agencies will develop their FY 2022 APP to align with the strategic plan framework of goals and objectives
reflected in the agency FYs 2018-2022 Strategic Plan. Agencies will also have an opportunity in the FY
2022 APP to update as needed performance goals, measures, and targets from the FY 2021 APP to support
the agency’s strategic objectives and priorities reflected in the agency Strategic Plan. The FY 2023 APP
published in February, 2022 will be developed throughout the course of 2021 and aligned to the new
Strategic Plan covering FYs 2022-2026.
Agencies may choose to drop or add measures in the Annual Performance Plan, in consultation with OMB.
Agencies should include a consolidated list or summary of changes in the FY 2022 APP that identifies
performance measures that are added or dropped. Agencies should still report FY 2020 results of any
performance goals and indicators that will be discontinued in the FY 2022 APP; targets for dropped
measures no longer need to be set as part of the FY 2021 APP.
240.4

What is the relationship between the Annual Performance Plan, Annual Performance Report
and Congressional Budget Justification?

Section 51 outlines agency budget justification requirements. The performance plan may be used to
structure the budget submission, or at minimum, be part of the agency’s budget submission to OMB and to
Congress. Changes in the plan should reflect changes to the program activities in the budget request.
To reduce duplication and to communicate future plans in the context of historical trends, agencies are
strongly encouraged to consolidate the Annual Performance Plan with the Annual Performance Report to
deliver them concurrent with the Congressional Budget Justification and on Performance.gov. Agencies
should consult with relevant congressional appropriations committees to confirm their support for
modifications to the format of the Congressional Budget Justification.
240.5

Does the agency Annual Performance Plan include contributions to the Cross-Agency
Priority Goals and other Administration priorities or initiatives?

Yes, as applicable, agency Annual Performance Plans shall, include contributions to Cross-Agency Priority
(CAP) goals as well as establish performance goals, measures, and targets in management and policy
priority areas required by Executive Orders or OMB memoranda and guidance. In developing the APP,
agency PIOs should coordinate across the organization to ensure the APP is comprehensive of the agency’s
mission, including identified policy or management priorities the agency is working to achieve. For
example:
•

Per Executive Order 13807, agencies with environmental review, authorization, or consultation
responsibilities for infrastructure projects shall include in the agency’s Annual Performance Plan
agency performance goals related to the completion of environmental reviews and authorization

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for infrastructure projects consistent with the CAP Goal on Infrastructure Permitting
Modernization; and
•

Per OMB Memorandum M-17-23, agencies are required to establish performance goals and
associated indicators related to regulatory reform accountability under E.O. 13777.

•

Per OMB Memorandum M-20-03, all landholding agencies, beginning within their FY 2022
Annual Performance Plan, should incorporate performance goals and metrics developed as part of
the agency’s capital planning for real property.

•

Instances where CAP Goals teams, as part of the goal’s implementation strategy, have developed
specific reporting to support goal progress (e.g., Category Management).

See sections 210 and 220 for additional details on how to incorporate these policy and management priority
areas in the APP.
240.6

How will agencies be expected to link resources to the performance plan this year?

Performance information in the Annual Performance Plan (APP), especially the goals, indicators of past
performance and other evidence such as evaluations, should inform agency budget decisions,
complementing other factors considered in the budget process. The funding proposed in agency FY 2022
final budget submissions should reflect funding levels the agency believes are needed to meet proposed FY
2022 targets. The performance goals in Annual Performance Plans should be consistent with those set
through agency strategic and performance planning processes.
As funding levels are finalized through the Budget Process, agencies must update their FY 2022 APP as
applicable to reflect budgeted resources as well as other policies or directives provided to the agency
through OMB Passback. In addition to incorporating budget policies or other guidance provided in
Passback, current fiscal year performance goals should also be updated to reflect final congressional action
on appropriations and other changes in external conditions or management priorities as necessary.
Program activities are a key organizing component that connects budget and funding requests as part of the
coordinated strategies for achieving goals and objectives in the agency Strategic Plan. Thus, strategic goals
and objectives in the performance plan should capture efforts for all program activities in the budget request,
and support the implementation strategies for achieving strategic objectives and performance goals.
Agencies may aggregate, disaggregate, or consolidate program activities for the purposes of aligning
performance information and resources as appropriate for the agency size, except that any aggregation or
consolidation may not omit or minimize the significance of any program activity constituting a major
function or operation for the agency.
240.7

What content should be included in the Annual Performance Plan and how will it be
published?

The content table in section 210 establishes what information must be included in the Annual Performance
Plan. This section should be considered in conjunction with section 51, on Basic Justification Materials as
well as section 210 which describes requirements for publication of the plan on Performance.gov. Agencies
that are required to establish FYs 2020–2021 Agency Priority Goals on Performance.gov will also be
expected to publish Annual Performance Plan information on Performance.gov. The FY 2022 Annual
Performance Plan will be developed to align with Administration policies and should reflect, where
applicable, the agency’s FYs 2020-2021 APGs. The FY 2022 Annual Performance Plan will be published
concurrent with the agency’s final FY 2022 congressional budget justification, with all agencies producing
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a full agency performance plan for posting on the agency’s website with all required content. The agency's
congressional committees may also require additional information for the performance plan that is
submitted to Congress.
Machine-Readable. To more fully implement provisions of the GPRA Modernization Act of 2010 that
require agency plans and reports be produced in a searchable, machine-readable format, OMB will continue
to work with a small subset of Federal agencies on an exploratory initiative to produce machine-readable
components or portions of the FY 2022 Annual Performance Plans and FY 2020 Annual Performance
Reports. Producing agency performance plans and reports in a machine-readable format improves
accessibility of agency performance data contained within the APP and APR, as well as enhances
transparency through advanced data visualization tools. This machine-readable initiative for agency
performance plans and reports will be conducted in conjunction with OMB and agency efforts that is also
focused on exploring the production of machine-readable components of congressional budget
justifications as part of the Budget cycle (see section 22.6). The purpose of the effort will be to identify
processes, resources, and best practices in order to inform a timeline and additional guidance for full
implementation of machine-readable performance plans and reports required by all Federal agencies in
future Budget and Performance Planning and Reporting cycles.
240.8

How should agencies report performance improvement actions for items identified as major
management challenges in the Annual Performance Plan?

The GPRA Modernization Act of 2010 (Pub. L. No. 111-352) requires agencies to describe the major
management challenges the agency faces as part of the Agency Annual Performance Plan. Major
management challenges are programmatic or management functions, within or across agencies, and may
have greater vulnerability to waste, fraud, abuse, and mismanagement (such as issues the Government
Accountability Office identifies as high risk or issues that an Inspector General (IG) identifies) or where
failure to perform well could seriously affect the ability of an agency or the Federal Government to achieve
its mission or goals. Agencies may consider IG recommendations on serious management and performance
challenges as well as management issues and risks or areas most critical to the agency’s mission delivery
when developing performance goals as part of performance planning, or as an input to the agency’s
enterprise risk management planning and processes (see OMB Circular No. A-123). Where applicable,
agencies should highlight instances where a performance goal has been developed as a result of a major
management challenge, and include detailed performance information required in section 210.
Agencies should address identified major management challenges in the Agency Annual Performance Plan
as a part of Other Information if not addressed as agency priority or performance goals elsewhere in the
performance plan. Agency discussion of major management challenges in the Annual Performance Plan
should include: planned actions to address major management challenges; performance goals, indicators
and/or milestones used to measure progress for the major management challenges identified; and the agency
official (title and office) responsible for resolving such challenges. See section 210.
240.9

What are data of “significant value?” What attributes and dimensions should agencies
consider when selecting and gathering data to improve agency progress on goals?

Data are most valuable when they are meaningful for analyzing progress and identifying ways to improve
performance. Data need to be sufficiently accurate, and timely to inform a decision, behavior, or outcome
by those who have authority to take action to drive progress towards mission, service, and stewardship
outcomes. For information to be actionable, it must be prepared in a format appropriate for the user. A
first step for agencies will be to identify data sources that are already available and assess whether they
adequately measure the performance goal or other indicator of interest. Agencies may be able to adapt

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existing data, or they may find that new data sources will need to be developed. Data attributes to consider
include:
•

•

Frequency—How often should
the data be collected in order to
impact future performance?
How quickly is it needed to
make
sound
decisions?
Annually, quarterly, monthly,
weekly, daily?
Time—Is the time of day, day
of the week, or week of the
year likely to correlate with
performance or causal factors
affecting performance (e.g.;
time of incidents, demand
patterns)? If so, is it worth
tagging
performance
indicators
with
this
information so that they can be
sorted to see variations in
performance patterns across
time?

Other Indicators are Sometimes Essential for
Interpreting Performance Indicators
Some performance indicators require context and
analysis to interpret the agency’s performance trends
accurately, so other indicators are needed to
accompany performance indicators. Here are a few
examples:
Other indicators: When an agency faces a process
backlog and sets a target to reduce the backlog, it is
not sufficient to track only the size of the backlog or
the percent of applications processed within the
threshold processing time set. It is also essential to
track input indicators (e.g.; the number of
applications coming in to the agency) and output
indicators (e.g.; number of applications processed by
the agency) for the same time period to interpret
accurately the agency’s performance addressing the
backlog.

•

External factor indicators: When an agency reviews
Users—Who uses the data to
the performance across field offices or delivery
learn
from
experience,
partners, meeting indicator targets does not always
improve performance, or make
mean the intended outcome is being achieved. The
decisions and for what
number of people receiving jobs after participating in
purpose? Are they responsible
a state’s employment readiness program could be
for achieving the task,
very high as compared to another program in a
accountable for accomplishing
different state. In that situation, contextual indicators
it, potentially supportive of the
may be critical to understanding the performance of
endeavor, likely to be
individual delivery units. The participants, economic
consulted due to their
conditions, or level of demand for services in an area
expertise, or do they need to be
may be critical to interpreting the job placement rates
kept informed? Are they in
and for finding effective practices for improving
central offices, field, among
performance.
delivery partners, public or the
Congress? What does that
information-using role imply
for the form, timing, collection and dissemination of the collected indicators?

•

Format—How will people use the information and what format is most conducive to its use?

•

Methods—How are data collected or delivered and what methods are used to get feedback on the
data to continually improve its quality or usefulness? What challenges related to data collection
may impact its use?

•

Context and Analysis—What analysis and evaluation will be needed in order to be able to use the
data to make decisions or improve performance?

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•

Cost—How costly or burdensome is the data collection or analysis before it can be put to use.

240.10 How do performance measurement and evaluation complement each other in the Federal
Performance Framework?
Performance measurement and evaluation should generally be viewed as two of the key tools available to
help policymakers and program managers develop systematic evidence in order to support decision-making,
understand how well policies and programs are working, and identify or promote possible changes that
improve performance. Both evaluation and performance measurement generate information that falls along
the continuum of evidence, serve as methods for systematic assessment, and aim to facilitate learning about
and improve results of government activities. While often undertaken separately, collaboration between
performance measurement and evaluation teams can lead to stronger evidence-building. For example,
opportunities in which the two may work hand in hand include:
•

Performance measurement can help identify priority questions to be addressed by evaluations,
informing decisions about allocating evaluation resources.

•

Evaluation findings can clarify which indicators are predictive of an activity’s success and should
be tracked in performance measurement.

•

Performance measurement can identify outliers in performance (either poor or strong) that warrant
evaluation, while evaluation can provide context and potential explanations for variation over time
or across sites revealed by performance measurement.

•

When performance measures suggest that many participants in a program experience a certain
outcome, evaluation can confirm (or refute) whether that is directly attributable to the program by
comparing outcomes seen in a control or comparison group when possible.

•

Performance measurement can suggest to evaluators what types of indicators are important to
program operators and might thus be useful to include in selecting evaluation measures.

240.11 What kind of evidence is considered appropriate for use in managing performance under the
GPRA Modernization Act?
For the purpose of managing performance under the GPRA Modernization Act of 2010 and the Federal
Performance Framework, evidence as a general construct should be viewed and approached as the available
body of facts or information indicating whether a belief or proposition is true or valid. This view of evidence
does not displace the definitions of key terms provided for in the Foundations for Evidence-Based
Policymaking Act of 2018 (“Evidence Act”) related to ‘evidence,’ ‘evaluation,’ ‘statistical activities,’ and
‘statistical purposes’ (see section 200.22), as information produced by ‘statistical activities’ with a
‘statistical purpose’ is potentially useful when assessing policies or programs. However, approaching
evidence more broadly as a body of information in the context of performance management and the Federal
Performance Framework is used to illustrate how it should be applied to support and advance the
organizational performance and goals/objectives/outcomes articulated by agencies’ strategic and
performance plans.
Evidence can be quantitative or qualitative, and may come from a variety of sources, including foundational
fact finding (e.g., aggregate indicators, exploratory studies, descriptive statistics, and other research),
performance measurement, policy analysis, and program evaluations. Evidence has varying degrees of

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credibility, and the strongest evidence generally comes from a portfolio of high-quality, credible sources
rather than a single study.
The credible use of evidence in decision-making requires an understanding of what conclusions can be
drawn from the information, and equally important, what conclusions cannot be drawn. For example,
multiple impact and implementation evaluations may provide strong evidence that a particular intervention
is effective with a particular population, but it may be less definitive on how effective that intervention
would be in other settings or with different populations. Quasi-experimental evidence from large, diverse
samples of administrative data may address concerns about generalizability, but could lack definitive
evidence on causality or be silent on important outcomes not captured in the administrative data.
Descriptive analyses from Federal statistical series provide context to examine societal and economic trends
over time, but do not speak to program outcomes or impacts. Qualitative evidence can complement other
evidence on outcomes and impacts by providing insight or context into how programs and practices can be
successfully implemented with particular populations and under what circumstances.
This is a broad definition of evidence, and portfolios of evidence have varying degrees of credibility. The
‘intended use’ of evidence compels agencies to set expectations for levels of credibility that are aligned to
and appropriate for the specific purpose for which the portfolio of evidence, including specific activities,
will be used. It is important that agencies use the appropriate tools and methods to answer the questions of
interest.
240.12 What can be used to measure performance in areas where quantifiable performance goals
cannot be developed?
When agencies cannot express a performance goal in a quantifiable form for a particular program, an
“alternative form” performance goal or suite of indicators may be used instead. For example, milestones
are often used as the basis of an alternative form performance goal. In other cases, the attainment or
maintenance of a third-party, established, standard can be a qualitative, measureable performance goal,
such as obtaining an unmodified audit opinion on the agency’s financial statements. For certain programs,
a suite of indicators in lieu of a performance goal will be appropriate. Evaluations and other assessment
tools may also be helpful.
240.13 How should evidence, aside from performance goals and indicators, be incorporated in the
Annual Performance Plan?
Evidence can include many sources, such as foundational fact finding, performance measurement, policy
analysis, and program evaluation. Each of these sources can support agencies as they carry out their
missions, though may do so in different ways. When combined, various sources of evidence can be
combined to create a portfolio of evidence, each piece of which may provide information about a different
aspect of a particular program, policy, or organization. While some evidence can help agencies determine
whether a program is effective, others can address whether a policy is being implemented as intended or if
an intervention is reaching its target population. Evidence is a critical tool to help agencies ensure that
resources are used in the smartest way possible to achieve intended impacts and continuous improvement.
Thus, using evidence budget, management, programmatic, policy, and regulatory decisions is critical to
make government work effectively.
Whereas agencies will use their Annual Evaluation Plan to describe the significant evaluation that they plan
to conduct following from the agency’s Learning Agenda, other priorities, and evaluations required by
Congress, agencies should demonstrate the use of evidence throughout their FY 2022 budget submissions,
in particular illustrating how evidence will support agency assessments of performance goals and
implementation strategies in the Annual Performance Plan and 2021 final congressional budget

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justification. In the Annual Performance Plan, an agency’s use of evidence may focus on identifying which
evidence is needed and articulating how it will be used to measure progress in achieving performance goals
and objectives. This may be a part of the evidence-building activities outlined in the agency’s Learning
Agenda, but the Learning Agenda will include evidence-building activities that go beyond performance
measurement.
240.14 What is required by the GPRA Modernization Act on lower-priority program activities?
Agencies are required to identify lower-priority program activities as a part of the FY 2022 performance
planning process and final budget submission. In cases where small agencies have only one program
activity in the President’s Budget the agency may disaggregate the program activity for the purposes of
identifying lower-priorities appropriate to the agency’s size.
240.15 How do agencies prepare and publish their lower-priority program activities to meet the
reporting intent of this provision of the Act?
Program Activities are the main organizing unit around which agency budget and funding requests are
structured. As changes to resource and/or funding requests are reflected from one fiscal year to the next,
agency budget submissions to OMB necessarily reflect those program activities upon which an agency
places a lower-priority on the program activity relative to the funding requested in previous years. Thus, it
is through the annual Budget process that facilitates production of the annual President’s Budget then that
agencies prepare and publish their lower-priority program activities and therefore meet the reporting intent
of this provision of the GPRA Modernization Act. As in previous years, OMB works with agencies through
the annual Budget process to approve and finalize lower-priority program activity lists as part of publishing
the President’s Budget. Agencies must publish in the agency’s performance plan a clear reference to the
President’s Budget for the agency’s lower priorities such as “The President’s Budget identifies the lowerpriority program activities, as required under the GPRA Modernization Act, 31 U.S.C. § 1115(b)(10). The
public can access the volume at: http://www.whitehouse.gov/omb/budget.”
240.16 The GPRA Modernization Act requires each agency to make available on the web an update
on agency performance. How and when will agencies publish the final Annual Performance
Plan?
Since the passage of the GPRA Modernization Act of 2010, agencies have been aligning the annual
performance plan and report with the agency’s congressional budget justification, both to improve the
accessibility and usefulness of agency performance reporting for stakeholders, as well as to reduce the
burden of duplicative planning and reporting timelines. The FY 2021 Annual Performance Plan should be
developed to align with and publish concurrent with the agency’s final FY 2022 congressional budget
justification.
The timeline for development and publication of the FY 2022 Annual Performance Plan is in section 200.
Agencies must first submit electronically the draft Annual Performance Plan to OMB for review in
September 2020 by posting it on the agency’s Performance Submission Portal accessible from OMB’s
Performance Portal page on MAX Community.
Notification to the Congress is transmitted electronically by the agency head when released publicly
concurrent with the President’s Budget in February. When delivering notification to the Congress, agencies
should also notify the President by emailing the OMB Director at performance@omb.eop.gov. Agencies
shall post a copy of the final document on the agency’s website and provide a hyperlink to the plan on
Performance.gov. Related submission questions should be emailed to performance@omb.eop.gov.

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240.17 How does the Annual Performance Plan relate to the agency’s enterprise architecture?
Once an agency’s performance plan is established, agencies should ensure that the enterprise architecture
planning documents are consistent with achieving the agency goals and objectives. This will require direct
alignment of the capital and enterprise architecture planning efforts to meet the strategic objectives and
performance goals in agency strategic and annual performance plans, to the extent that information
technology resources are critical to the achievement of those objectives and goals.
ANNUAL PERFORMANCE REPORTING
240.18 What is the Annual Performance Report (APR)?
The Annual Performance Report (APR) provides information on the agency's progress achieving the goals
and objectives described in the agency’s Strategic Plan and Annual Performance Plan, including progress
on strategic objectives, performance goals and Agency Priority Goals. The term Annual Performance
Report means the same as the performance section of the Performance and Accountability Report (PAR)
published by agencies in November, or the Annual Performance Report that is published by agencies in
February concurrent with their APP and congressional budget justifications.
240.19 The GPRA Modernization Act requires “more frequent updates of actual performance on
indicators that provide data of significant value to the Government, Congress, or program
partners at a reasonable level of administrative burden.” How will agencies meet this
requirement?
Agencies report progress quarterly on Priority Goals of the Administration on Performance.gov. In
addition, Cross-Agency Priority (CAP) Goal progress is updated quarterly by CAP Goal Leaders in
coordination with the GSA, OMB and contributing agencies.
All agencies are encouraged to report performance on their other performance goals more frequently than
annually, if cost-effective, valuable, or required by Executive Order or other OMB memoranda and
guidance to agencies. Each agency should determine the areas and kinds of information where more
frequent data will lead to better decisions by the public, field offices, and delivery partners that generate
more value and/or lower cost. Agencies should use their own websites to provide more frequent
performance updates, where cost effective or required, and explore opportunities for establishing
Application Programming Interface (API) feeds directly to Performance.gov. See “actionable
information/data of significant value” in sections 200, 240.9, and 280.
240.20 The GPRA Modernization Act requires each agency to make available on the website of the
agency an update on agency performance. When are agencies required to publish the
Annual Performance Report?
With the passage of the GPRA Modernization Act of 2010, agencies have been aligning the annual
performance plan and report with the agency’s congressional budget justification, both to improve the
accessibility and usefulness of agency performance reporting for stakeholders, as well as to reduce the
burden of duplicative planning and reporting timelines. Agencies should publish their FY 2020 Annual
Performance Report with their FY 2022 Annual Performance Plan and final FY 2022 congressional budget
justification in February 2021. Small agencies will maintain the flexibility to publish the Annual
Performance Report (APR) for FY 2020 on the agency’s website as a Performance and Accountability

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Report (PAR) (November 2020), but are encouraged to produce a combined annual performance plan and
report. Agencies will also be required to link to the APR from Performance.gov.
Concurrent with the release of the agency’s final FY 2021 congressional budget justifications, large (CFOAct) agencies are required to publish content from the Strategic Plan, Annual Performance Report, and
Annual Performance Plan through Performance.gov. See sections 200 and 210 for more information on
development timelines and required content for each plan and report.
240.21 How are agencies expected to work with OMB or Congress in the preparation of the
performance report?
When preparing an agency-specific Annual Performance Report, agency staff and OMB should discuss the
presentation and work out any concerns, if needed, in advance of the submission of the reports to the
Congress. Agencies are encouraged to reach out to the Congress, where possible, to obtain input on how
they might improve their communication of performance information to the Congress. Agencies should
work with their legislative affairs offices to determine the best ways to consult with the Congress.
240.22 How do agencies deliver the report to the President, Congress and the public?
For the FY 2020 performance report, agencies should make Annual Performance Reports available on the
agency website. A hyperlink to the agency performance report will also be published via Performance.gov.
For notification to the President, agencies should post final reports on the agency’s website, and email the
Director of OMB at email performance@omb.eop.gov with the hyperlink to the published report.
Agencies should notify the Congress electronically of the availability of the final Annual Performance
Report. The report notification must be from the head of the agency, but may be transmitted electronically
by his or her delegate. An agency may add other signatories, such as the Deputy Secretary, Chief Operating
Officer, Performance Improvement Officer or Chief Financial Officer, as necessary to the transmittal, thus
recognizing a shared responsibility within the agency. Transmittal letters to the Congress are addressed to
the Speaker of the House of Representatives, the President of the Senate and the President pro tempore of
the Senate. Copies of the congressional transmittal are sent electronically, unless otherwise requested in
print by the Congress, to the chair and ranking minority members of the budget committees, relevant
authorization and oversight committees, appropriation subcommittees, and the chair and ranking minority
member of the Senate Committee on Homeland Security and Governmental Affairs and the House
Oversight and Government Reform Committee. Agencies should work with their legislative affairs and
congressional staff to determine the optimal way to transmit notification to the Congress.
If an agency performance update includes any program activity or information that is specifically authorized
under criteria established by an Executive Order to be kept secret in the interest of national defense or
foreign policy and is properly classified, the head of the agency will make such information available in a
classified appendix.
240.23 Should agencies consolidate the Annual Performance Report with the Annual Performance
Plan?
Generally, yes (see 210.4 for exceptions during Presidential election and transition years). To streamline
agency planning and reporting of performance information for stakeholders and more efficiently manage
duplicative planning and reporting timelines, agencies are strongly encouraged, but not required, to
consolidate the Annual Performance Plan and Annual Performance Report. Agencies are required to
provide a hyperlink to Performance.gov from the agency’s website where the Annual Performance Report
is published.
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240.24 What information should the Annual Performance Report contain?
Annual Performance Reports should clearly articulate how the work of the agency benefits the public,
enable the public to understand the actions agencies have taken to make progress and explain what the
agency is doing to improve performance. The APR must address the content established in section 210,
with agencies encouraged to format the FY 2020 APR by strategic goal and objective. The FY 2020 APR
should include a summary assessment of progress as described in sections 210 and 270 for strategic
objectives, and focus on comparing and reporting results achieved against performance goals and associated
measures and indicators established in the agency’s Annual Performance Plan. Agencies must still report
the FY 2020 results of any performance goals and indicators that will be discontinued by the agency in
future performance plans, and targets for dropped measures no longer need to be set or included in the FY
2022 Performance Plan.
240.25 What other parts selectively apply to the Annual Performance Report, as applicable?
The following parts selectively apply to agencies.
•

Information on use of non-Federal parties. The GPRA Modernization Act of 2010 states that
preparation of an annual report is an inherently governmental function. However, the report should
include an acknowledgment of the role and a brief description of any significant contribution made
by a non-Federal entity in supporting preparation of the report.

•

Classified appendices not available to the public. Agencies that conduct classified activities may
prepare a classified appendix for the Annual Performance Plan. Also, if an agency believes that
reporting of actual performance will impede goal achievement, a non-public appendix may be
prepared for the Annual Performance Report. Agencies should consult with OMB to determine
whether such an appendix is necessary.

240.26 How should agencies assess the completeness, reliability, and quality of performance data
reported in the Annual Performance Report?
The GPRA Modernization Act of 2010 requires agencies to prepare information on the reliability of data
presented. Agencies may develop a single data verification and validation appendix used to communicate
the agency’s approaches, and/or may also choose to provide information about data quality wherever the
performance information is communicated (e.g., websites). Agencies should discuss their verification and
validation techniques with their respective OMB Resource Management Office, if necessary. The
transmittal letter included in Annual Performance Reports must contain an assessment by the agency head
of the completeness and reliability of the performance data presented and a description of agency plans to
improve completeness, reliability, and quality, where needed.
Data limitations. In order to assess the progress towards achievement of performance goals, the
performance data must be appropriately valid and reliable for intended use. Significant or known data
limitations should be identified to include a description of the limitations, the impact they have on goal
achievement, and the actions that will be taken to correct the limitations. Performance data need not be
perfect to be valid and reliable to inform management decision-making. Agencies can calibrate the
accuracy of the data to the intended use of the data and the cost of improving data quality. At the same
time, significant data limitations can lead to bad decisions resulting in lower performance or inaccurate
performance assessments. Examples of data limitations include imprecise measurement and recordings,
incomplete data, inconsistencies in data collection procedures and data that are too old and/or too
infrequently collected to allow quick adjustments of agency action in a timely and cost-effective way.

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Verification and validation. Verification and validation of performance data support the general accuracy
and reliability of performance information, reduce the risk of inaccurate performance data, and provide a
sufficient level of confidence to the Congress and the public that the information presented is credible as
appropriate to its intended use. The GAO defines verification as a process of checking or testing
performance information to assess other types of errors, such as errors in keying data. The GAO defines
validation as an effort to ensure that data are free of systematic error or bias and that what is intended to be
measured is actually measured. The GAO information can be found in the GAO publication GAO/GGD10.1.20 The Results Act, An Evaluator’s Guide to Assessing Agency Annual Performance Plans. See also
GAO’s Verification and Validation of Performance Data.
Agencies should have in place verification and validation (V&V) techniques that will ensure the
completeness and reliability of all performance measurement data contained in their Annual Performance
Plans and reports as appropriate to the intended use of the data. In addition, the Performance Improvement
Council (PIC) through an interagency working group, has developed a Data Quality Maturity Model and
Example Practices guidebook to assist agencies in improving their data quality programs over time. Copies
of the guidebook can be obtained by emailing the PIC directly at PICStaff@pic.gov.
The guidance that follows provides agencies with a list of reasonable V&V criteria that when applied should
increase the level of confidence the Congress and the public have in the performance information presented.
Agency internal assessments. Agencies are encouraged to consider the verification and validation factors
outlined below.
1. Standards and procedures
• Source data are well defined, documented; definitions are available and used.
• Collection standards are documented/available/used.
• Data reporting schedules are documented/distributed/followed.
• Supporting documentation is maintained and readily available.
• Collection staff are skilled/trained in proper procedures.
2. Data entry and transfer
• Data entry methodology is documented and followed.
• Data are verified as appropriate to the needed level of accuracy.
• Procedures for making changes to previously entered data are documented and followed.
• Data are available when needed for reporting, learning and critical decision making cycles.
• Data entry staff are skilled and trained in proper procedures.
3. Data integrity
• Whenever possible, data should be returned to data suppliers with value added so that data
suppliers benefit from the analysis of the data and are engaged to improve its quality over time.
• Third-party measurement is often preferable to self-measurement.
• Administrative data that is used for other purposes and validated by its use can be a source of
high-quality performance data at a relatively low cost.
4. Data quality and limitations
• Accuracy limits of all data are appropriate to their intended use.
• Data limitations are explained and documented.
• Method for handling anomalous data is established and used, not just to isolate data artifacts
but also to search for promising practices to validate and possibly solve problems needing
attention.

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•
•

Third party evaluations are conducted.
Use of externally controlled data is documented.

5. Oversight and certifications
• Accountability for data accuracy exists in a responsible employee’s performance standards.
• Responsible officials certify that procedures were followed each reporting period.
• Responsible officials certify that data accuracy has been checked each reporting period.
External Assessments. External assessments, such as evaluations and peer reviews can be helpful to
determine data or information gaps and whether changes in performance trends are attributable, in whole
or in part, to agency action or to other factors. Agencies are expected to consider the available evidence,
including any available evaluation results, when conducting this analysis. As appropriate, such analysis
should consider whether the goals and indicators have been validated through 1) research to be well
correlated with ultimate outcomes; 2) implications of available research on the appropriateness of the
measure; and 3) the relative strength or weakness of the measure overall. Agencies should determine when
and how to complement performance measurement with evaluations or other high-quality external
assessments to improve the quality and comprehensiveness of the data being reported.
External Audits. It is important to note the GPRA Modernization Act of 2010 does not require the use of
audits for performance data contained in Annual Performance Plans or reports.
Scope. Because most agencies process a large amount of performance measurement data, agencies should
apply judgment when deciding which performance indicators will be verified and validated. Agencies
should consider priorities, spending, GAO high risk lists, IG reports and management challenges.
Frequency of Validation and Verification. Agencies should determine the appropriate frequency of
validation and verification needed for the intended use and should allocate appropriate resources to carry
out validation and verification on an appropriately periodic basis. Data presented annually should typically
be validated annually or biennially.
Agency Head Responsibility. Agency heads are officially accountable for the accuracy and reliability of
performance data. The agency head shall include in the transmittal letter of the agency’s APR a brief
statement on the completeness and reliability of the performance data, and on what data limitations exist.
240.27 How does the update to OMB Circular No. A-123, Appendix A, Management of Reporting
and Data Integrity Risk affect agency preparation of the Annual Performance Plan and
Annual Performance Report?
OMB Circular No. A-123, Appendix A provides updated guidance to agencies that integrates internal
control over reporting (ICOR) with enterprise risk management (ERM) processes, and assurances over
internal control. Specifically, the 2018 update to OMB Circular No. A-123, Appendix A expanded internal
controls from financial reporting (internal controls over financial reporting, e.g., ICOFR) to all reporting
objectives (internal controls over reporting, e.g., ICOR). By aligning the updated Appendix A to the
agency’s ERM processes, agency management should apply their analysis of risk in the agency’s risk
profiles across a portfolio view of the agency’s objectives (e.g., Strategic, Operations, Reporting, and
Compliance Objectives – see OMB Circular No. A-123) when deciding where internal controls will be
most effectively employed to those reporting objectives where inaccurate, unreliable, or outstanding
reporting would significantly impact the agency’s ability to accomplish its mission and performance goals
or objectives. Importantly, management decisions to apply ICOR should not be done against the entire
Annual Performance Plan or Annual Performance Report. Rather, management decisions to apply ICOR

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should be made at the individual performance goal and indicator level, applying only in those instances
where:
• there is a significant risk that a material reporting error may impact achievement of the agency’s
mission objectives; and
• application of ICOR is likely to cost effectively mitigate that risk.

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SECTION 250—AGENCY PRIORITY GOALS

SECTION 250 – AGENCY PRIORITY GOALS
Table of Contents
250.1
250.2
250.3
250.4
250.5
250.6
250.7
250.8
250.9
250.10
250.11
250.12
250.13
250.14
250.15
250.16
250.17
250.18
250.19

To which agencies does this section apply?
What is an Agency Priority Goal?
What primary criteria must agencies use in their setting Agency Priority Goals?
What additional criteria should agencies consider when developing Agency Priority
Goals?
Can multiple agencies work together to set joint Agency Priority Goals?
Do all Agency Priority Goals have to address outcomes?
For what purpose will OMB review selection of the Agency Priority Goals?
How many Agency Priority Goals should agencies have?
What time period do Agency Priority Goals span?
What is the relationship of Agency Priority Goals to the agency Strategic Plan, Annual
Performance Plan and Annual Performance Report?
What happens to the old Agency Priority Goals after the two-year performance period
has ended and a new set of Agency Priority Goals is established?
When must agencies next establish or update their Agency Priority Goals (APGs), and
what is the relationship between APGs and the FY 2023 President’s Budget?
What Agency Priority Goal information will be made public?
How should agencies construct APG Goal Statements, and are they required to include
specific quantitative targets within the Agency Priority Goal statement?
Do all Agency Priority Goals (APGs) have to relate to a Cross-Agency Priority (CAP)
Goal?
What is the timeline for agencies to begin developing the next cycle of Agency Priority
Goals covering FYs 2022-2023?
How much external stakeholder engagement is expected in Agency Priority Goals
development?
How should agencies engage Congress in the Agency Priority Goals development
process?
Can Agency Priority Goals be changed after they have been approved and published? If
so, by what criteria and process?
Summary of Changes

Updates planning milestones and guidance for developing the next cycle of Agency Priority Goals
(FYs 2022-2023) with the FY 2023 Budget.

250.1

To which agencies does this section apply?

The GPRA Modernization Act of 2010 requires the 24 Federal agencies covered by the Chief Financial
Officers (CFO) Act 1990 to submit Agency Priority Goal (APG) information to OMB and to review
progress on the APGs at least on a quarterly basis. The GPRA Modernization Act of 2010 gives the OMB
Director discretion to determine which agencies need or do not need to set Priority Goals.

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While non-CFO Act agencies and agency components are not required to set Agency Priority Goals, OMB
encourages all agencies to follow the practice of prioritizing the goals they have in their strategic and annual
plans and to adopt the measurement and management practices that are established for the Priority Goals.
These practices include organization leaders and other managers frequently reviewing progress on specific
priorities to figure out how to improve performance and resolve problems.
250.2

What is an Agency Priority Goal?

An Agency Priority Goal (APG) supports improvements in near-term outcomes, customer service, or
efficiencies, and advances progress toward longer-term, outcome-focused strategic goals and objectives in
the agency’s Strategic Plan. It is a near-term result or achievement that leadership wants to accomplish
within approximately 24 months that relies predominantly on agency execution to be accomplished, not
new legislation or additional funding. Agency Priority Goals reflect the top implementation-focused,
performance improvement priorities of agency leadership and the Administration, and therefore do not
reflect the full scope of the agency mission.
The need to identify Agency Priority Goals stimulates conversations and requires decisions about agency
priorities, trade-offs, measurement, evidence, strategies, timing, and those responsible for leading
implementation efforts. At least quarterly reviews of progress on Agency Priority Goals led by agency
leaders are intended to keep all levels of the organization focused on the goals and ensure that sufficient
time, resources, and attention are allotted to addressing specific problems or opportunities related to the
goal.
The identification of a limited number of Agency Priority Goals does not mean that other agency goals are
unimportant. Agencies may have important goals in their Strategic Plans or performance plans as well as
legislative and policy priorities. They may also have other priorities that do not lend themselves well to
specific, measurable, near-term targets. Agencies should consider all agency goals and activities on a
spectrum of priority levels and allocate resources and management attention accordingly.
250.3

What primary criteria must agencies use in their setting Agency Priority Goals?

Agency Priority Goals must:
1. Advance priorities for agency leadership and the Administration;
2. Rely predominantly on strong agency execution to be accomplished, not new legislation or
additional funding;
•

Align with the resource levels proposed in the President’s Budget (or as appropriated by
the Congress)

3. Support improvements in near-term outcomes, customer service, or efficiencies, and advance
progress toward longer-term outcome-focused goals in the agency’s Strategic Plan;
•

The submission to OMB demonstrates how the Agency Priority Goal supports a strategic
objective included in the agency Strategic Plan

•

The goal statement clearly identifies the problem or opportunity the agency is trying to
address and is framed in a way that can be easily understood by the public

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4. Be able to discern if the goal has been achieved by the end of the 24-month period;
•

The Agency Priority Goal has indicators and quarterly milestones to track progress

•

The goal statement has a clear completion date, target, and indicator(s) (which can be
measured or marked by a milestone to gauge progress)

5. Be ambitious yet achievable within the 24 month period.
OMB encourages agencies to develop clear and concise goal statements that will drive and easily
communicate performance improvement throughout the agency and to external audiences. However, if an
agency strongly believes that multiple targets in the goal statement are integral to achieving the goal or an
alternative form performance goal is warranted, the agency should discuss with OMB.
250.4

What additional criteria should agencies consider when developing Agency Priority Goals?

Agencies should consider several additional criteria when developing Agency Priority Goals:
•

Objectives set forth in the President’s State of the Union Address, Executive Orders, or
management priorities or initiatives identified by the Administration in memoranda;

•

The views and priorities of the Congress and other stakeholders;

•

Whether quarterly reviews are likely to speed progress on the goal. For example, while in some
instances only annual data may be available, the use of quarterly milestones may be appropriate for
the established APG;

•

Areas where cross-component/Bureau or cross-agency coordination is needed to improve
outcomes;

•

Potential to improve understanding of the agency’s impact on people or communities;

•

Potential to improve efficiencies by:
o

Maintaining a level of performance at a lower cost;

o

Improving performance levels at a lower cost;

o

Improving performance levels at the same cost;

o

Improving performance levels to a greater degree than costs are increased; and

o

Potential to reduce unnecessary overlap and duplication.

Generally, goals should take into account the available evidence, including any available evaluation results,
and whether the goals and indicators have been validated through research. This should be well correlated
with ultimate outcomes, implications of available research on the appropriateness of the measure, and
whether the available research indicates that the use of the measure may encourage negative unintended
consequences.

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250.5

Can multiple agencies work together to set joint Agency Priority Goals?

Yes. Advancing outcomes in certain programmatic policy areas or priorities may be strengthened through
shared strategy development and implementation that require collaboration and coordination across
multiple agencies. For example, the Department of Housing and Urban Development (HUD) collaborated
with the Department of Veterans Affairs (VA) on initiatives to reduce veterans homelessness while the
Department of State (Dos) and the U.S. Agency for International Development (USAID) have used a joint
APG to lead efforts to control the HIV epidemic in select countries while also leveraging the expertise of
other government agencies contributing to this work including HHS, DoD, DoL, Treasury, and the Peace
Corps. Agencies are encouraged to consider setting joint APGs in such areas. When setting joint APGs,
agencies should also establish regular quarterly joint performance reviews to help align the identification
and resolution of barriers across program silos.
250.6

Do all Agency Priority Goals have to address outcomes?

Agency Priority Goals should support improved outcomes which can include the quality of agency
interactions with the public, improvements in the effectiveness or efficiency of agency operations or the
achievement of the agency’s long-term goals described in its Strategic Plan. When output goals are used,
the agency must have appropriately robust evidence demonstrating a link between the output and the
outcome goal or well-developed logic showing how progress on the output targets is likely to influence the
outcomes, with a plan to confirm the logic over the longer term.
250.7

For what purpose will OMB review selection of the Agency Priority Goals?

OMB will review proposed Agency Priority Goals by the criteria outlined above, as well as for submission
completeness, quality, and the ambitiousness of the target. Ultimately, Agency Priority Goals should reflect
the priorities of the agency’s senior leaders and the Administration, informed by the views of the Congress
and other stakeholders.
250.8

How many Agency Priority Goals should agencies have?

Agencies should identify between 2 and 8 Agency Priority Goals. When determining the number of goals,
each agency should consider:
•

Agency mission, size and scope; and

•

Input, as appropriate, from congressional authorizers and appropriators, OMB, White House policy
councils, program and management leadership, delivery partners, the public, and other key
stakeholders.

250.9

What time period do Agency Priority Goals span?

The Agency Priority Goals are two year goals, although they can contribute to longer-term goals. Agencies
have the flexibility to describe the longer-term goals in the APG “Overview.” Indicators used to track
progress against the goals should cover the full fiscal year to the extent possible, and quarterly indicators
and/or milestones will follow the fiscal year quarters. Agencies may choose monthly indicators and
milestones, if preferred.

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250.10 What is the relationship of Agency Priority Goals to the agency Strategic Plan, Annual
Performance Plan and Annual Performance Report?
Agency Priority Goals are a subset of an agency’s performance goals and should be those that represent the
highest implementation priorities of the agency leader and the Administration and are not dependent on
new legislation or new funding to accomplish within a 24-month period. In most cases, Agency Priority
Goals will directly contribute to the advancement of at least one strategic objective.
Agency Strategic Plans and Annual Performance Plans should reflect agency priorities among activities
planned, including incorporation of the Agency Priority Goals. Agencies should discuss and provide a
summary of progress made in the Annual Performance Report. See section 210.
250.11 What happens to the old Agency Priority Goals after the two-year performance period has
ended and a new set of Agency Priority Goals is established?
The Agency Priority Goals of previous cycles (e.g., FYs 2016-2017, FYs 2018-2019) are archived and
remain publicly available on Performance.gov. Agencies may want to continue to track progress on
‘retired’ Agency Priority Goals and related indicators as part of their Annual Performance Report as, for
example, a performance goal and where aligned with the current Administration policy. A discussion of
the final results of progress of APGs should be included in the applicable Annual Performance Report.
In some cases, agencies may choose to set a new target for an Agency Priority Goal after an initial twoyear performance cycle has been completed. When setting new Agency Priority Goals, agencies may opt
to reset, reframe, or maintain an existing goal if needed.
250.12 When must agencies next establish or update their Agency Priority Goals (APGs), and what
is the relationship between APGs and the FY 2023 President’s Budget?
Agencies established a new two-year cycle of Agency Priority Goals (APGs) in February, 2020 concurrent
with the release of the President’s FY 2021 Budget, covering FYs 2020-2021. Agencies will next establish
or update their Agency Priority Goals (APGs) concurrent with the FY 2023 President’s Budget, and cover
FYs 2022-2023. The process for determining, reviewing, and executing Agency Priority Goals
complements the budget process. For example, the FYs 2020-2021 Agency Priority Goal development
were linked to the FY 2021 budget submission process, and agencies were asked to align targets with the
resource levels proposed in the FY 2021 President’s Budget. The FYs 2022-2023 Agency Priority Goal
development should be linked to the FY 2023 budget submission and accompanying agency strategic
planning process. Agencies will be required to align FYs 2022-2023 APG targets with the resource levels
proposed in the FY 2023 President’s Budget.
If the Congress enacts a resource level that differs significantly from the President’s Budget, agencies may
elect to realign targets with enacted levels. To ensure ongoing alignment with Administration budget
policy, some targets may need to be revised during the 2023 budget process, following annual
appropriations, or after the enactment of significant authorizations.
However, agencies should choose Priority Goals that rely predominantly on implementation and do not
require new legislative authority or significant additional funding. This does not preclude the agency from
selecting a Priority Goal in an area for which the agency is also requesting additional funding; however the
success of the goal should not depend on new funding. Agencies can pursue goals that require new
legislation or funding, but those goals should be reflected in the strategic and Annual Performance Plans
and such requests should be made through normal legislative and budget channels. While the FYs 2022-

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2023 Agency Priority Goal targets will be reviewed as part of the FY 2023 budget process, programs
supporting Priority Goals are not specifically protected during the FY 2023 budget deliberations.
250.13 What Agency Priority Goal information will be made public?
Information on Priority Goals are published on Performance.gov and must also be included in the agency’s
Annual Performance Plan and Report, to include a summary discussion of progress made on priority goals
per the content table in section 210. Progress updates and next steps will continue to be updated each quarter
on Performance.gov. See section 210 for additional information and guidance on the reporting of APG
information in the agency’s Annual Performance Plan and Report.
Additionally, to ensure consistency of reporting and standardize information elements that must be address
in APG Implementation Action Plans, a reporting template provided by OMB is utilized for APG reporting
to Performance.gov. APG Implementation Action Plan reporting templates are available for agency and
APG implementation team use on ‘Submission Portal > APG pages’ on MAX Community.
250.14 How should agencies construct APG Goal Statements, and are they required to include
specific quantitative targets within the Agency Priority Goal statement?
Successful APGs address a problem, have a set completion date, a target, and an indicator. The format of
APG goal statements will generally include two sentences, and written in a narrative form:
1) an impact statement that describes the broader outcome or problem/opportunity being addressed by
the goal; and
2) an achievement statement that clearly reflects what the agency wants to achieve. The achievement
statement will start with "By September 30..." followed by a quantitative target.
A quantitative target within a goal statement (e.g., how much of what by when, possibly narrowing by
indicating where and/or for whom) is strongly encouraged, as it helps the organization focus on specific
actions needed to achieve the goal. However, alternative form or qualitative goal statements may be
appropriate in certain cases. Such alternative form goal statements may be supported by milestones that
make it possible to assess if progress is being made or, in other circumstances, progress across a suite of
indicators. Agencies are encouraged to include baseline data in the goal statement (e.g., reduce by 10
percent from a previous year’s level of baseline), although goals for which data collection will be initiated
but for which the data are not yet available are acceptable, provided dates for initiating or continuing data
collection are set as milestones.
An example of an effective APG goal statement that follows this framework is:
Support the global effort to end preventable child and maternal deaths (Impact Statement). By
September 30, 2015, U.S. assistance to end preventable child and maternal deaths will contribute
to reductions in under-five mortality in 24 maternal and child health U.S. Government-priority
countries by four deaths per 1,000 live births as compared to a 2013 baseline (Achievement
Statement).
250.15 Do all Agency Priority Goals (APGs) have to relate to a Cross-Agency Priority (CAP) Goal?
No. In order for the Federal Government to make progress towards its Cross-Agency Priority Goals, some
agencies will have goals that contribute to a CAP Goal, but not all Agency Priority Goals will directly or
indirectly contribute to a CAP Goal.
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250.16 What is the timeline for agencies to begin developing the next cycle of Agency Priority Goals
covering FYs 2022-2023?
OMB, agencies, the Performance Improvement Council and relevant policy councils will next establish
Agency Priority Goals covering FYs 2022-2023 with release of the FY 2023 President’s Budget in
February, 2022.
Date
June 4, 2021
(concurrent w/
2021 Strategic
Review
submission)

Action
Agencies submit to OMB for review draft impact statements for FYs 2022-2023
APGs (see 250.13).

September, 2021
(concurrent with
Budget submission)

-Agencies submit to OMB draft impact and achievement statements for FYs
2022-2023 APGs (see 250.13).

November, 2021

OMB provides feedback to agencies on finalizing FYs 2022-2023 APG goal
statements as part of the FY 2023 budget process.

January 14, 2022

-Final draft FYs 2022-2023 goal statements begin final OMB clearance.

February, 2022
(concurrent with
Budget publication)

-FYs 2022-2023 goal statements are published on Performance.gov.

February 18, 2022

Agencies submit full initial draft FY 2022 Q1 Quarterly Performance Update
(aligned to FY 2023 APP) for FYs 2022-2023 APGs for OMB review.

March 18, 2022

Agencies submit final draft FY 2022 Q1 Quarterly Performance Update for FYs
2022-2023 APGs for OMB review.

April 7, 2022

Publish FY 2022 Q1 Quarterly Performance Update for FYs 2022-2023 APGs
and CAP Goals.

250.17 How much external stakeholder engagement is expected in Agency Priority Goals
development?
Agencies are encouraged to consult with the Congress, OMB and both Federal and non-Federal
stakeholders early in the process, beginning in summer 2021, and discuss possible goal areas before goals
are finalized. Agencies should consider stakeholder perspectives when formulating their goals. If
stakeholder engagement is a significant barrier, this should be discussed with OMB. Agencies should keep
in mind the importance of engaging stakeholders who will be critical to the success of agency efforts, such
as bureaus, employees, and delivery partners.
250.18 How should agencies engage Congress in the Agency Priority Goals development process?
Agencies should work with their legislative affairs offices to determine the best ways to consult with the
Congress on their Priority Goal areas, in advance of defining Agency Priority Goals with OMB. Agencies
should consult with the Congress, obtaining both majority and minority views from the appropriate
authorizing, appropriations, and oversight committees, on Priority Goal issue areas, generally prior to
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submitting action plans, but should consult with the OMB examiner while planning for the timing of
congressional outreach. Agencies may find it easiest to start discussions about the next set of Agency
Priority Goals in the context of providing the Congress an update of progress on current APGs or other
agency performance planning efforts for developing new or revised management priorities.
250.19 Can Agency Priority Goals be changed after they have been approved and published? If so,
by what criteria and process?
In general, after they have been approved and published Agency Priority Goals should only be changed in
exceptional circumstances. The possibility of missing a target is not a justification for a goal change.
Possible justifications for a change include:
•

The agency wants to make the goal more ambitious;

•

The original goal included an error;

•

Intervening events have had a significant impact on the agency’s ability to accomplish the goal; or

•

Enacted appropriations significantly changed the amount of funding available from levels projected
during the goal setting process.

Proposed changes to APGs that affect the goal statement or goal area must be submitted in writing via email
to performance@omb.eop.gov from the agency goal leader with the approval of the agency’s Chief
Operating Officer and Performance Improvement Officer. The goal change requested will be directed to
the OMB’s Deputy Director for Management, the OMB Associate Director for Performance and Personnel
Management and the relevant OMB Program Associate Director with copies provided to the relevant OMB
Deputy Associate Director(s) and Branch Chief(s). The letter or written correspondence should explain
why the goal change is needed, what has changed since the goal was published concurrent with the
President’s Budget, why it is necessary to make the change and how the change will be explained to the
public. Agencies will also have to post a short summary of the reasoning for a goal change on
Performance.gov.

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SECTION 260 – PERFORMANCE AND STRATEGIC REVIEWS
Table of Contents
260.1
260.2
260.3

To which agencies does this section apply?
What is required of other agencies not covered by the CFO Act of 1990?
What is the purpose of this section?

260.4
260.5
260.6
260.7
260.8

Performance Reviews
What is the purpose of frequent data-driven performance reviews?
What frequent data-driven performance reviews are required?
How should frequent data-driven performance reviews be conducted?
Can frequent, data-driven performance reviews be conducted through written documents?
What information from the frequent data-driven performance reviews must be made
public?

260.9
260.10
260.11
260.12
260.13
260.14
260.15
260.16
260.17
260.18
260.19
260.20
260.21
260.22
260.23
260.24
260.25
260.26

Strategic Reviews
What reviews are required on an annual basis for agency strategic objectives?
What is the purpose of the strategic review?
What is the general timeline the strategic review process follows throughout the year?
What is the relationship between agency’s strategic plans, strategic reviews, and the
agency/OMB strategic review meetings that occur in the Spring/Summer timeframe?
How should progress on each strategic objective be assessed?
What methodology should agencies use to conduct strategic reviews?
What is OMB’s role in the strategic review?
What period of performance will be assessed?
How should agencies categorize progress on each strategic objective for the strategic
review?
What will agencies do to improve progress on strategic objectives?
What information from the agency’s internal strategic review must be submitted to OMB
in order to prepare for the core of the agency/OMB strategic review meeting?
What information will be published from the strategic reviews?
How does the agency’s Summary of Findings by Strategic Objective submitted to OMB
differ from the Summary of Progress by Strategic Objective reported in the agency’s
Annual Performance Report?
How does a Presidential transition year affect the information that will be published from
the strategic review?
Because of their outcome-oriented nature, strategic objectives may be affected by factors
beyond the agency’s control. What are agencies held accountable for?
What actions will be taken by the agency and OMB if a particular performance goal was
not met? What actions will be taken by the agency and OMB if a particular strategic
objective requires focused improvement?
What if there is not enough information to determine how the agency is progressing on a
particular objective, or if the evidence available is inconsistent, making it difficult to
draw a conclusion about progress?
When must information be provided to OMB?

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260.27
260.28

260.29
260.30
260.31
260.32

In what kind of circumstances can agencies change a strategic objective in between the
strategic plan updates every four years?
How will agency and OMB track progress on a strategic objective that was changed in
between strategic plan updates every four years?
Enterprise Risk Management
What is Enterprise Risk Management (ERM)?
How is ERM relevant to strategic reviews?
What are the key roles of risk managers at an agency?
What other guidance does OMB provide agencies regarding risk management concepts
discussed in this Circular?
Summary of Changes

Updates guidance to clarify the relationship between strategic planning, strategic reviews, and the
Agency/OMB strategic review meeting. Updates in this section also streamline existing guidance on
required information elements to be reflected in agency Summary of Findings by Strategic Objective
that are submitted to OMB. Agency applicability for implementing the requirements of this section
is also more clearly delineated.

260.1

To which agencies does this section apply?

All agencies are required to conduct frequent data-driven performance reviews and strategic reviews, which
are addressed in this section. All agencies must follow the public reporting guidelines that discuss and
reflect on the organization learning derived by the performance and strategic reviews outlined below.
Guidelines for public reporting for Strategic Plans, Annual Performance Plans, and Annual Performance
Reports, which will include a progress update by strategic objective for those aligned with the policy
priorities of the Administration, are defined in section 210. Additionally, all agencies will be required to
implement activities supporting Enterprise Risk Management guidance found in OMB Circular No. A-123,
Management’s Responsibility for Enterprise Risk Management and Internal Control, as appropriate for the
agency mission and in accordance with agency-specific programs.
Agencies covered by the Chief Financial Officer (CFO) Act of 1990 that are required to publish Agency
Priority Goals on Performance.gov must conduct internal strategic reviews and meet the specific standards
outlined in this section. This includes submitting to OMB a Summary of Findings by Strategic Objective
that is then followed by more formal consultative discussions and deliberations between the agency and
OMB to discuss the results of the strategic review in the Spring/Summer.
260.2

What is required of other agencies not covered by the CFO Act of 1990?

Agencies not covered by the CFO Act of 1990 are encouraged to conduct a comprehensive, organizationalwide strategic review that provides an assessment of progress being made against the agency’s strategic
objectives in addition to identifying priority questions. However, findings generated from the agency’s
strategic review assessment would be discussed informally with the agency’s applicable OMB Resource
Management Office. Non-CFO Act agencies are not required to formally meet with OMB during an
OMB/agency Strategic Review meeting in Spring/Summer, and encouraged to submit to OMB their

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Summary of Findings by Strategic Objective and priority questions identified in developing their Interim
Learning Agenda.
260.3

What is the purpose of this section?

This section provides agency guidance on:
•

Frequent Data-Driven Reviews (260.4–260.8): At least quarterly, agency leaders should run datadriven performance reviews on their organization’s priorities to drive progress toward achieving
their goals. COOs must run at least quarterly, data-driven reviews on each of the Agency Priority
Goals with agency goal leaders or their designees. Many agencies opt to run these reviews on a
more frequent cycle, every six weeks or every month, on every Agency Priority Goal or with every
bureau/component. Data-driven reviews can be used to drive progress on specific mission delivery
or management issues and priorities.

•

Strategic Reviews (260.9–260.28): Annually, agency leaders should review progress on each of
the agency’s strategic objectives established by the agency Strategic Plans and updated annually in
the Annual Performance Plan. These reviews should inform strategic decision-making, budget
formulation, and near-term agency actions, as well as preparation of the Annual Performance Plan
and Annual Performance Report.

•

Enterprise Risk Management (260.29-260.32): Agencies should assess and manage risk as a part
of strategic and data-driven reviews in support of the broader organizational risk management
framework, as appropriate for their missions, and in accordance with OMB Circular No. A-123,
Management’s Responsibility for Enterprise Risk Management and Internal Control. Guidance
found in Part 6 sections 260.26-260.29 complements OMB Circular No. A-123. Agencies should
refer to OMB Circular No. A-123 for a complete description of Enterprise Risk Management
responsibilities in the Federal Government.

In addition to these reviews, OMB, with the support of the Performance Improvement Council (PIC), will
conduct quarterly reviews on the Cross-Agency Priority Goals (CAP Goals) as required by the GPRA
Modernization Act of 2010. OMB and the PIC will work directly with agencies as appropriate regarding
these reviews. See section 220.
PERFORMANCE REVIEWS
260.4

What is the purpose of frequent data-driven performance reviews?

Conducting routine, data-driven performance reviews led by agency leaders on a limited set of the agency’s
performance improvement priorities is a management practice proven to produce better results. Regular
reviews provide a mechanism for agency leaders to review the organization’s performance and bring
together the people, resources, and analysis needed to drive progress on agency priorities, both missionfocused and management goals. Frequent data-driven performance reviews should reinforce the agency’s
priorities and establish an agency culture of continuous learning and improvement, sending a signal
throughout the organization that agency leaders are focused on effective and efficient implementation to
improve the delivery of results. Frequent reviews provide a mechanism for agency leaders to keep an
agency focused on an identified set of priorities, diagnose problems, and opportunities through an analysis
of disaggregated data, learn from past experience, and decide next steps to increase performance and
productivity. Planning activities related to agency Learning Agendas and Capacity Assessments required
by the Foundations for Evidence-Based Policymaking Act of 2018 (i.e., “Evidence Act”) reinforce this
culture of learning and improvement, which is cultivated by the data-driven performance review.
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By engaging in data-driven reviews, agencies will be able to identify, plan, and potentially improve existing
human capital practices to support mission goals and strategic objectives, in particular. Agencies are
strongly encouraged to plan for and invest in the capital resources needed to conduct useful data-driven
reviews. Specifically, agencies should, as a part of a continuous feedback and process improvement effort,
use the results from the Human Capital Evaluation Framework to identify areas where improvements to
human capital policies and programs are needed to ensure program success. For example, as part of this
evaluation framework, Chief Human Capital Officers run quarterly HRStat reviews to assess
implementation of the human capital performance goals and measures that are detailed in the annual Human
Capital Operating Plan (HCOP) and summarized in the Annual Performance Plan of the agency.
260.5

What frequent data-driven performance reviews are required?

Agencies required to publish Agency Priority Goals on Performance.gov are required by the GPRA
Modernization Act of 2010 to conduct performance reviews on their APGs at least once a quarter. While
quarterly priority progress reviews must cover APGs per the GPRA Modernization Act of 2010, agencies
are encouraged to expand data-driven reviews to include other goals, priorities, and management areas as
applicable to improve organizational performance.
Agencies not required to publish APGs on Performance.gov should establish routine data-driven
performance reviews consistent with this guidance, but are not required to submit quarterly performance
updates to OMB at this time.
260.6

How should frequent data-driven performance reviews be conducted?

Agencies are encouraged to experiment and leverage the experience of others in refining their performance
review process. The PIC has established a community of practice to support cross-agency learning on datadriven reviews. Agencies that have not been engaged to date are encouraged to participate.
Agencies can design the performance review process to fit the agency’s mission, leadership preferences,
organizational structure, and culture. However, the agency head and/or COO, with support of the PIO and
his/her office, should:
•

Review with the appropriate goal leader the progress achieved during the most recent quarter,
overall trend data, and the likelihood of meeting the planned level of performance.

•

Hold goal leaders accountable for knowing whether or not their performance indicators are trending
in the right direction at a reasonable speed and, if they are not, for understanding why they are not
and for having a plan to accelerate progress on the goal.

•

Hold goal leaders accountable for knowing the quality of their data, for having a plan to improve it
if necessary, for filling critical evidence or other information gaps, and for coordinating and
consulting with the agency Chief Data Officer and Statistical Official as appropriate.

•

Hold goal leaders accountable for identifying effective practices by searching the literature and
engaging with their agency Evaluation Officer and relevant research or evaluation unit to identify
practices that have evidence of effectiveness based on rigorous data, identifying and testing
promising approaches, looking for benchmarks, and analyzing disaggregated data to find positive
outliers across performance units.

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•

Hold goal leaders accountable for validating promising practices using rigorous evaluation methods
or other evidence-based methods.

•

Review variations in performance trends across the organization and delivery partners, identify
possible reasons for the variance, and understand whether the variance points to promising practices
or problems needing greater attention.

•

Include Evaluation Officer and evaluation staff to share and review performance information and
evaluation findings, to better understand performance issues that evaluation and research studies
can help to address, and develop a plan to answer those questions and refine performance measures
and indicators, including through the agency’s Learning Agenda.

•

Include, as appropriate, relevant personnel within and outside the agency who contribute to the
accomplishment of each Agency Priority Goal (or other priorities).

•

Support the goal leaders in assuring other organizations and programs are contributing as expected
to Agency Priority Goals (or other priorities).

•

Identify Agency Priority Goals (or other priorities) at risk of not achieving the planned level of
performance and work with goal leaders to identify strategies that support performance
improvement.

•

Encourage a meaningful dialogue around what works, what does not, and the best way to move
forward on the organization’s top priorities, using a variety of appropriate analytical and evaluation
methods.

•

Establish an environment that promotes learning and sharing openly about successes and
challenges.

•

Agree on follow-up actions at each meeting and track timely follow-through.

Generally, agencies should consider how best to maximize the time of senior leadership and staff by
prioritizing mission and management issues for regular performance reviews and determining at what level
of the organization various types of performance reviews should be conducted.
260.7

Can frequent, data-driven performance reviews be conducted through written documents?

No. Agency leaders should use performance reviews as an opportunity to engage those involved in all
levels of program delivery. Significant experience at Federal agencies, states, localities, and other countries
demonstrates that in-person engagement of senior leaders greatly accelerates learning and performance
improvement. The personal engagement of agency leaders demonstrates commitment to improvement
across the organization, ensures coordination across agency silos, and enables rapid-decision making.
In-person reviews may be conducted by gathering agency participants in one location or through
teleconferencing. In very rare circumstances, written communications may replace an in-person review but
should only be a stopgap means to assure frequent reviews in a process that otherwise primarily operates
in-person or virtually leveraging video and telecommunications technologies.

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260.8

What information from the frequent data-driven performance reviews must be made public?

In general, frequent data-driven performance reviews are considered internal agency deliberation,
conducted in a way that supports candid and open dialogue between agency leaders and those responsible
for program delivery at multiple levels of the organization. Agencies may determine that selected analyses
from these reviews are meaningful to agency stakeholders, delivery partners and the public, and therefore
could be shared more broadly, where appropriate, if useful.
All agencies that established Agency Priority Goals published on Performance.gov must provide a summary
of progress on each APG approximately six weeks after the end of each quarter for the most recent
completed quarter (See section 200 submission timelines). These summaries should describe progress on
the Priority Goal during the most recent quarter, problems encountered and plans for improvement in the
next quarter.
STRATEGIC REVIEWS
260.9

What reviews are required on an annual basis for agency strategic objectives?

Section 4 of the GPRA Modernization Act of 2010, 31 U.S.C. 1116(f), requires a review of the performance
goals and objectives of each Federal agency to be conducted on an annual basis. OMB implements this
provision of the GPRA Modernization Act through the strategic review policies and guidance provided for
in this section. Using the Agency Strategic Plan, agency leaders assess progress on mission, service,
stewardship, and crosscutting strategic objectives. The assessment considers performance goals and other
indicators the agency tracks for each strategic objective, as well as challenges, risks, external factors, and
other events that may have affected the outcomes. OMB works with agencies to determine which strategic
objectives require focused improvement relative to other strategic objectives. This internal assessment
analyzing progress towards achieving strategic goals and objectives in the Agency Strategic Plan is the core
of the strategic review policy requirement.
In addition, as required by the PMIAA, agencies will regularly conduct portfolio reviews of programs with
OMB to identify opportunities for performance improvement. The agency’s portfolio reviews of programs
will be conducted and integrated to the extent practical with the agency’s strategic review so that results
may be considered as part of the agency’s assessment of strategic objective progress. The submission of
the agency’s findings and analysis from the program portfolio reviews should be coordinated with the
agency’s strategic review summary of findings by strategic objective that are submitted to OMB for review
each Spring.
This section includes guidance to agencies on the conduct of strategic reviews that assess agency strategic
objectives. All agencies will maintain the information normally reported in Annual Performance Reports
on performance goals met or not met which provides the Congress and the public information required by
section 1116(f). OMB will track the strategic objectives identified in the FYs 2018-2022 Strategic Plan as
required by sections 1116(g)-(i) of the GPRA Modernization Act of 2010, and will work closely with
agencies to ensure appropriate information is included in the President’s Budget, Performance.gov, and
agency performance plans and reports.
260.10 What is the purpose of the strategic review?
The strategic review serves as the agency’s internal management process or set of processes which provide
for an annual assessment of progress being made to improve program outcomes, assess whether the agency
is using the best measures to identify progress on program outcomes, and look at opportunities for
productivity gains using a variety of analytical, research, and evaluation methods to support the assessment.
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The results of these reviews should inform many of the decision-making processes at the agency, as well
as decision-making by the agency’s stakeholders. The reviews should:
•

Inform long-term strategy: Inform long-term strategic decision-making by agency leadership and
key stakeholders, including OMB and the Congress; and inform the development of the Strategic
Plan at the beginning of each new Administration. Strategic foresight methodologies,
conceptualized as the capacity to think systematically about the future to inform strategy
development, represent one such approach to inform long-term decision-making and can be used
as a planning tool to prepare for change. Agencies are encouraged to think and, where applicable,
apply core elements of strategic foresight as a part of their review process, including framing,
environmental scanning, forecasting potential, identifying probable and plausible future scenarios,
and using those scenarios to inform the development of strategic actions.

•

Inform annual planning and budget formulation: Inform development of the Annual
Performance Plan, inform budget formulation within the agency and provide strategic context for
the Congress to consider the agency budget request.

•

Facilitate identification and adoption of opportunities for improvement, including risk
management: Use analyses, evaluation, and the results of other evidence-building activities to
identify areas where agencies are making progress, facilitate learning and the identification of best
practices, and identify the areas where agencies face challenges in achieving strategic objectives
that require additional leadership attention or a reassessment of the agency strategy.

•

Identify areas where additional evaluation, other studies or analyses of performance data are
needed to determine effectiveness or set priorities: Inform agencies where to focus limited
resources available for program evaluations and other studies, and encourage an evidence structure
which will inform strategic decisions facing the agency that can be reflected in the agency’s
Learning Agenda and Annual Evaluation Plan.

•

Identify where additional skills or other capacity are needed: Inform agencies where skill or
capacity gaps exist that impede progress on agency goals. Capacity gaps can be related to human
resources, organizational processes, or evidence-building infrastructure (i.e., Capacity Assessments
required by the “Evidence Act”). The agency should incorporate strategic objectives in individuals’
performance planning and appraisal processes and rewarding contributions to the advancement of
strategy, where appropriate.

•

Improve decision-making response time: The annual review facilitates strategic changes due to
emerging trends, events, and external factors in a timely manner.

•

Strengthen collaboration on crosscutting issues: Support agencies in identifying and addressing
crosscutting challenges or fragmentation.

•

Improve transparency: Provide information to the public on progress toward achieving the
agency’s mission.

260.11 What is the general timeline the strategic review process follows throughout the year?
The strategic review process is depicted below, outlining a general timeline for key agency and OMB
actions and engagement throughout the year.

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260.12 What is the relationship between agency’s strategic plans, strategic reviews, and the
agency/OMB strategic review meetings that occur in the Spring/Summer timeframe?
Strategic Planning. One of the hallmarks of high-performing organizations is an effective strategic
planning process. Federal agencies engage in and conduct strategic planning in order to produce Agency
Strategic Plans, which present the long-term strategic goals and objectives an agency hopes to accomplish
at the beginning of a new term of an Administration. Agency Strategic Plans define the agency’s mission,
long-term goals and objectives the agency aims to achieve, the implementation strategies and actions the
agency will take to realize those goals, and how the agency will deal with challenges and risks that present
barriers to achieving results and outcomes.
Agency Strategic Review. It is through the Strategic Review process that agencies annually assess the
effectiveness of their implementation strategies and progress being made towards advancing efforts in
achieving the strategic goals and objectives identified in the Agency Strategic Plan. These reviews help
agency leadership and senior management officials understand progress being made to improve program
outcomes, assess whether the agency is using the best measures to identify progress on program outcomes,
the effectiveness of implementation strategies, and look at opportunities for productivity gains using a
variety of analytical, research, and evaluation methods to support the assessment. The reviews facilitate
best practices of a learning organization by reflecting annually on where the agency has been (backward
looking) and where the agency is going (forwarding looking) from an organizational performance and
management perspective by leveraging the analytic contributions of practices such as performance
management, enterprise risk management, program management, and evaluation. The results of these
reviews should inform many of the decision-making processes at the agency while also providing a
mechanism for discussing agency assessments and analyses, including whether the agency is using the best
measures to identify progress on strategic objective and program outcomes, opportunities for management
and programmatic improvements using a variety of analytical, research, and evaluation methods to support
the assessments, the effectiveness of implementation strategies, the effects of major programmatic and
operational risks to objectives, as well as other management priorities with OMB to inform future strategic
planning and management efforts by agencies. Strategic Reviews thus become a critical management

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routine for organizational learning, identifying areas where additional evaluation, other studies, or analyses
of performance data are needed to determine effectiveness or set priorities that support an evidence
infrastructure which will inform strategic decisions facing the agency. It is in this context then that the
annual strategic review process reflects a ‘connective tissue’ of agency processes that links the
complementary aspects of strategic planning, performance management reviews, and evidence and
evaluation activities to support agency leaders and managers to deliver better program performance and
services for the public.
Agency/OMB Strategic Review Meeting. The annual agency/OMB Strategic Review meetings provide
an opportunity for agencies and OMB to discuss the results of the agency’s strategic review and progress
in the implementation of the agency strategic plan using recent evidence and performance data, while
incorporating an analysis of strategic and programmatic risks. Importantly, they help ensure budget and
management policy alignment by facilitating a discussion between OMB and agency senior leadership on
strategic decisions and priorities to a timeline that informs the President’s budget development and future
strategic planning and management efforts by agencies. Effective discussions during strategic review
meetings focus on and reinforce how critical organizational functions of strategic planning, performance
measurement, enterprise risk management, program evaluation, and other evidence-building activities can
be integrated to complement organizational improvement efforts for effective program and service delivery.
While the core of the Agency/OMB strategic review meeting remains stable from year to year and is focused
on the discussion of findings from the agency’s internal strategic review, OMB may provide additional
implementing instructions to agencies outside of the guidance contained in this Circular each year in order
to refine the focus and/or conduct of the OMB/Agency meetings that are convened.
Building a high-performance government that enables agencies to deliver and improve upon their mission
outcomes and services to the public while maintaining appropriate stewardship of taxpayer resources
requires a framework to guide the interactions of key organizational improvement processes like those
outlined above. The Federal Performance Framework and guidance outlined in this Circular provides such
a guide, leveraging the organizational learning inherent to agencies strategic reviews processes as an
integrating point for coordinating components of the GPRA Modernization Act and Evidence Act to build
a stronger evidence base for improving organizational performance.
260.13 How should progress on each strategic objective be assessed?
Agencies should develop a process fitting for the nature of the programs and activities that the agency
operates, which considers multiple perspectives and sources of evidence to understand the progress made
on each strategic objective. Progress toward achieving individual quantitative performance goals related
to the strategic objective is one important consideration, but alone is not representative of the scope,
complexity, or external factors that can influence program results and outcomes toward which Federal
agencies are working. When reviewing progress on each strategic objective, agencies should at a minimum,
consider:
•

if desired changes have occurred in the ultimate outcomes the agency seeks to improve and whether
these outcomes are directly measureable or must be assessed through proxies or other means of
evaluation;

•

progress made by the agency toward the performance goals established in the most recent Annual
Performance Plan that relate to the strategic objective, including both outcome indicators and
output indicators;

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•

evidence relevant to the strategic objective or related programs, including program evaluations,
research studies, policy analysis, or other evidence-building activities and assessments relevant to
the strategic objective or the related programs;

•

external factors affecting the strategic objective, including existing and likely changes in the
operating environment, the size of program demand, or challenges faced during program execution;

•

benchmarking information from others trying to accomplish the same or similar objectives or using
the same or similar key process;

•

lessons learned from past efforts to continuously improve service delivery and resolve management
challenges, especially in coordinating across organization components and with delivery partners;

•

effectiveness of coordination and collaboration across organizational boundaries and with delivery
partners including management milestones met;

•

identification, assessment and prioritization of probable risks that may impact program delivery or
outcomes significantly in the coming year or two;

•

effectiveness of scaling efforts; and

•

budgetary, regulatory or legislative constraints that may have an impact on progress.

The diagram below is offered as a helpful illustration depicting the relationship across key components of
a strategic review analyses, connecting evidence, evaluation, and measurement in the assessment of
strategic objectives that is both backward looking (i.e., Impact / Implementation) and forward looking
(i.e., Risks / Opportunities).

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260.14 What methodology should agencies use to conduct strategic reviews?
Agencies are strongly encouraged to leverage existing decision-making processes to conduct the annual
assessment of strategic objective progress which lies at the core of the strategic review. The strategic
reviews, in most cases, should be integrated into existing agency management processes, such as the budget
development process, in order to raise key decisions, issues and analysis to agency leadership. The agency
should use a tailored approach that is appropriate for the nature of the agency’s programs, operations and
strategic objectives and evidence available. The agency PIO should work with the COO, component heads,
and program managers to establish a process for the annual review on strategic objectives, considering the
agency’s existing, effective management systems.
In many cases analysis on individual strategic objectives should be conducted at the objective lead level
with support from bureaus or programs, and with guidance from the agency PIO. For credit programs, the
analysis should align with program review requirements in OMB Circular No. A-129. The PIO’s office
will then conduct the analysis across strategic objectives. The COO should then review the decisions, agree
to changes in strategy, and prioritize proposals for consideration during the budget and performance plan
development. To the extent possible, the PIO should leverage and strengthen bureau-level data-driven
review processes when developing the strategic reviews. To support the identification, assessment and
prioritization of probable risks that may impact program delivery or outcomes and are likely to impact the
strategic objectives, agencies should coordinate Enterprise Risk Management efforts and the analysis of
risk profiles with the strategic review.
The approach for conducting the strategic review should be refined each year based on the prior year’s
review process considering the timing, roles, responsibilities, sources of evidence as well as how the agency
identifies areas for focused improvement or areas of noteworthy progress. The agency’s approach to the
strategic reviews should maintain a maturity model for future improvements to the strategic reviews.

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OMB will continue to work with agencies to refine review methodologies and maturity models, and will
provide additional guidance through interagency working group sessions and direct engagement with major
agencies.
260.15 What is OMB’s role in the strategic review?
OMB will play three primary roles related to the strategic reviews. OMB will:
•

Work with agencies to maintain an appropriate review methodology and offer suggestions to
potentially improve the agency’s review process over time. OMB works with agencies to develop
the strategic review approach over time to better evaluate and assess progress on mission outcomes
using the strategic objectives established with the Strategic Plan. This will broaden the
implementation of section 1116(f) to focus primarily on the relative assessment of agency strategic
objectives, while also continuing normal reporting on performance goals and indicators.

•

Review the agency’s Summary of Findings and supporting information for each strategic objective
to focus on the systematic identification of the need for strategy revisions and risk mitigation. OMB
will discuss with the agency what budget, administrative or legislative proposals resulting from the
assessment may be appropriate to drive further progress. OMB will also assess if the agency
provided reasonably sufficient evidence to support the assessment. Where sufficient evidence is
not available, OMB will work with the agency to determine if building capacity for gathering
evidence would be cost-effective.

•

Review the agency’s Summary of Progress update prior to publication of results in the Annual
Performance Report, as well as plans communicated in congressional justifications, and Annual
Performance Plans to ensure assessments and improvement actions align with Administration
policy and President’s Budget.

260.16 What period of performance will be assessed?
Strategic reviews permit agencies to annually assess progress using the most recent evidence available at
the time of the assessment. While this year’s final assessment will be updated with results of fiscal year
2020 performance goals and indicators, the initial baseline assessment should use the most recent sources
of quantitative and qualitative evidence available at the time of the review. The final results and assessment
of fiscal year 2020 performance goals and indicators will likely not be available and finalized until closer
to the publication of the FY 2020 Annual Performance Report. Agencies are encouraged to use historical
trend data, evaluations, research studies or other policy and risk analyses. When identifying the objectives
facing challenges, agencies should also consider future opportunities and risks that are likely to impact the
strategic objective in the coming year or two along with the existing agency capacity to mitigate those risks.
260.17 How should agencies categorize progress on each strategic objective for the strategic review?
The relative assessment of progress for an agency’s strategic objectives requires analysis across multiple
perspectives and sources of evidence, both qualitative and quantitative, and as such agency leaders must
use their judgment when determining relative levels of progress and appropriate follow-up action for longterm strategic objectives. This is appropriate and necessary given the complexity of analyzing the
performance of Federal programs toward the agency’s goals. For the agency’s management purposes,
agency leaders should develop an appropriate assessment methodology which enables a practical
determination if any changes are needed to the strategies being used to achieve the objectives, agency

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operations or program structure, or resource allocations, including program elimination. At a minimum,
these assessments should identify relative levels of performance across the agency’s portfolio of all strategic
objectives including where the agency made noteworthy progress or where the agency should pursue
focused improvement. There are a variety of different scenarios that may make such identification
appropriate for a strategic objective relative to the other objectives at the agency. Such scenarios may
include:
Areas Demonstrating Noteworthy Progress
•

As a result of actions being taken, the intended results or improvements in ultimate outcomes have
largely been realized and represent a significant improvement in national welfare.

•

New innovations in strategy, program design, risk mitigation, or operations have led to notable
improvements in outcomes, risk reductions, and/or cost reductions and promise greater impact in
the future.

•

Existing strategies and/or operations have proven more effective than projected and have led to
notable improvements in outcomes, risk reductions, and/or cost reductions and promise greater
impact in the future.

•

External factors beyond the scope of agency efforts have led to a significant decrease in the
magnitude of the problem being addressed, representing a significant improvement in national
welfare.

Focus Areas for Improvement
•

Challenges during program execution have resulted in too little impact on program outcomes.

•

The ultimate problem the strategic objective seeks to address is growing more quickly than current
actions to address it or the actions are not of sufficient magnitude to have a significant impact.

•

The current strategies are not having the intended impact on outcomes.

•

Actions taken are effective, but costs are currently exceeding benefits.

•

Significant risks exist which may impact program delivery or outcomes.

For the Summary of Findings submission to OMB in the spring, agencies must conduct a relative
assessment and identify 10% to 20% of strategic objectives in to each of these two categories. This will
ensure OMB and each agency are able to discuss relative performance across the organization’s mission
and prioritize analysis and decision-making as well as enable OMB to meet the requirements of 31 U.S.C.
§ 1116(f). Agencies with fewer than 10 strategic objectives should identify at least one strategic objective
in each category unless receiving approval from OMB to do otherwise. Categorization of the remaining
strategic objectives is not required, as achieving government-wide consistency on finer gradations of
progress would require significant investment and would not be cost-effective at the government-wide
level.
Initial identification of 10% to 20% of strategic objectives in each of these two categories for deliberation
with OMB does not mean that this same number of objectives will ultimately be selected for identification
in each of these categories for publication and reporting in the Agency’s Annual Performance Report and
on Performance.gov. Further, categorization of the relative progress made by agencies on strategic
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objectives should not be misconstrued to be a relative assessment of the objectives’ importance or value
over other mission objectives.
260.18 What will agencies do to improve progress on strategic objectives?
After reviewing each strategic objective, agencies must determine what actions should be taken to
maintain or improve progress on the strategic objectives and must incorporate those decisions and
implementation activities into the next Annual Performance Plan or other operating plans like the
agency’s Annual Evaluation Plan. In addition, the agency should consider what administrative actions,
budget, legislative, or policy proposals must be included in the President’s Budget or the agency’s
congressional budget justification for congressional consideration.
260.19 What information from the agency’s internal strategic review must be submitted to OMB in
order to prepare for the core of the agency/OMB strategic review meeting?
The Summary of Findings by Strategic Objective is the core of the agency’s strategic review analysis. The
Summary of Findings submitted to OMB must include analyses addressing the following areas for each
Strategic Objective. In presenting these Summary of Findings by Strategic Objective, agencies should
continue to build and iterate on internal management dashboards and enhanced visualizations and tools that
have been previously developed for displaying assessments of key performance indicators.
• Performance results and evaluations, summarizing key results or conclusions and synopsis of key
areas of progress identifying 10%-20% of strategic objectives as “Area Demonstrating Noteworthy
Progress” and “Focus Area for Improvement (See 260.17).”
• Summary of risks and opportunities, discussing challenges and threats to achieving goals and
objectives by leveraging the agency’s risk profile to identify risks that could either negatively affect
the ability to achieve objectives, or may present opportunities to significantly impact mission,
service, and stewardship outcomes or operational objectives. Such analysis of risks and
opportunities should be discussed in the context of how resource allocation decisions were made
to achieve the agency’s strategic objectives, and take into account the agency’s established risk
appetite.
• Next Steps, briefly identifying proposed actions, decisions, or options being considered for
continued performance or to remedy barriers to implementation.
The following narrative is provided to expand upon the concepts described above. Agencies will provide
OMB a Summary of Findings for each strategic objective in the spring timeframe (see section 200 for
submission timeline). This submission will be aligned to review progress being made on the agency’s
current Strategic Plan and foster dialogue between OMB and agencies, and across agencies as needed, in
the spring and summer for agency consideration during budget formulation and strategic and performance
plan implementation. The Summary of Findings will provide a preliminary overview of relative progress
and learning from the agency’s strategic review, and include a discussion of the key findings from the
agency’s updated ERM risk profile and analysis of risks. For each strategic objective, the agency will
present key analysis, conclusions, risks, and proposals under consideration. The agency will also identify
areas of relative progress and challenges for each strategic objective. Updates to OMB in other key
management areas, priorities, or initiatives may also be coordinated as part of agencies’ overall strategic
review submissions to OMB, and communicated separately by agencies. OMB’s primary focus will be on
the learning that has occurred to date. Such a focus includes identifying outstanding key analytical questions
that may need to be addressed and those which can be addressed as part of the agency’s Learning and
Learning Agendas, as well as discussing priorities for the submission of budget, administrative or legislative
proposals related to the formulation of the President’s Budget. This dialogue will be at a strategic level,
and is designed to inform, not replace, the agency’s budget submission to OMB. The format for the
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Summary of Findings should be tailored to the agency, and should be discussed with OMB, as needed. The
Summary of Findings will not be published; however, the discussions between OMB and the agency on the
Summary of Findings will inform decisions resulting from the strategic review and will inform the required
content to be published in the congressional justifications, Annual Performance Plan and Annual
Performance Report with the President’s Budget.
260.20 What information will be published from the strategic reviews?
Agencies are required to publish a brief, narrative progress update in the Annual Performance Report for
each strategic objective. The Annual Performance Plan should address plans to improve performance,
noting key actions which will be taken over the course of the next year, as well as the longer-term plan for
performance improvement, if appropriate. See section 210 for content that should be included in the Annual
Performance Plan and Annual Performance Report on strategic objectives.
Prior to publication in the Annual Performance Report, agencies will provide in draft, as a part of the budget
submission, a progress update for every strategic objective resulting from the agency’s strategic review and
proposed categorizations of strategic objectives for OMB review. The progress update narrative must
include the following for every strategic objective:
•

Summary of Progress: A brief summary of what progress was made and brief explanation of the
achievements made or challenges (e.g., strategy, external factors, human capital or other
management) that have impeded progress on the strategic objective. To keep the progress update
short, the agency should use hyperlinks, citations or footnotes to supporting evidence or external
links if available, such as published analyses, evaluations, research studies, historical trends on
performance goals and other indicators, milestones, external factors, or other independent
assessments that support the summary or are relevant to problems or opportunities discussed.

•

Proposed Strategic Objective Categorization: Based on the agency’s relative assessment, a subset
of the strategic objectives should be identified as either making “noteworthy progress” or requiring
“focused improvement” (see section 260.17). The first sentence of the progress update for these
strategic objectives must include one of the following two phrases:
•
•

“The [agency name], in consultation with the Office of Management and Budget, has
determined that performance toward this objective is making noteworthy progress”
“The [agency name], in consultation with the Office of Management and Budget, has
highlighted this objective as a focus area for improvement.”

Among next steps, the agency must ensure the Annual Performance Plan includes at a minimum:
• the agency’s summary of plans to improve or maintain performance
• key milestones planned for the next year with completion dates
• if applicable, the agency’s effort to close evidence gaps where information is not sufficient
(including proposed research questions or proposed evaluations, as appropriate)
260.21 How does the agency’s Summary of Findings by Strategic Objective submitted to OMB differ
from the Summary of Progress by Strategic Objective reported in the agency’s Annual
Performance Report?
Summary of Findings: A critical output of the agency’s internal strategic review process is the agency’s
Summary of Findings by Strategic Objective, which reflects the agency’s assessment of progress towards
achieving strategic objectives in the Agency Strategic Plan, and provides an analysis by agency managers

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and leaders on the actions needed to sustain or improve performance and/or mitigate risks to overcome
performance challenges. The submission of the agency’s Summary of Findings by Strategic Objective to
OMB in the spring are designed to generate and foster internal, pre-decisional strategic discussions between
OMB and agency over the course of the summer. These meetings and discussions on the agency’s Summary
of Findings are intended to inform the agency’s budget development and strategic and performance plan
development, as strategies and actions needed to advance the agency’s overall mission accomplishment are
refined. As such, these documents are pre-decisional and deliberative and intended for use only internal to
the Executive Branch. The Summary of Findings by Strategic Objectives in the spring also include the
agency’s initial, proposed categorization of strategic objectives making Noteworthy Progress or Focus Area
for Improvement.
Summary of Progress: The agency’s Summary of Progress by Strategic Objective, on the other hand, are
the publicly reported elements resulting from the agency’s internal strategic review and subsequent
meetings and discussions with OMB in the summer. The Summary of Progress for each strategic objective
in the Annual Performance Report should reflect a brief narrative that describes how well the agency’s
strategic objectives are meeting goal outcomes articulated in the agency’s Strategic Plan, and based on the
agency’s strategic review assessments. Agencies must publicly report their Summary of Progress by
strategic objectives annually as a part of the agency’s Annual Performance Report, and include the agency’s
final categorization designations for objectives making Noteworthy Progress or Focus Area for
Improvement in consultation with OMB.
260.22 How does a Presidential transition year affect the information that will be published from the
strategic review?
During a transition year (e.g., 2021), agencies are developing new strategic goals and objectives that will
be reflected in the update to the agency Strategic Plan (e.g., FYs 2022-2026) with an Administration’s first
full fiscal year President’s Budget (e.g., FY 2023). Agencies may forego the reporting requirements for any
strategic objectives in the agency Strategic Plan published under a previous Administration that an agency
determines will be substantively different or no longer aligned with the current Administration’s policy,
legislative, regulatory or budgetary priorities (see section 260.16). Agencies should include a progress
update for any strategic objective identified as “Noteworthy Progress” or a “Focus Area for Improvement”
as part of their progress update in their applicable Annual Performance Report and address performance
improvement next steps as part of their applicable Annual Performance Plan, to the extent that the agency
findings from the strategic reviews conducted during the previous Administration are consistent with the
policies and priorities of the current Administration. Agencies should consult with their appropriate OMB
Resource Management Office in making the determination on which strategic objectives may or may not
be aligned with the policy priorities of the new Administration.
260.23 Because of their outcome-oriented nature, strategic objectives may be affected by factors
beyond the agency’s control. What are agencies held accountable for?
Agency leaders at all levels of the organization are accountable for choosing strategic objectives wisely and
for monitoring agency performance on those outcome-oriented objectives. Wise selection of strategic
objectives reflects a careful analysis of the characteristics of the problems and opportunities an agency
seeks to influence to advance its mission, factors affecting those outcomes, and agency capacity and
priorities. OMB expects agencies to make progress on most strategic objectives, to understand the impact
of external factors and the environment, and delivery-partner collaboration, and to have reasonable
improvement plans to support the more challenging objectives or effectively respond to management or
operational changes that may arise in the external environment agencies may find themselves operating in.
Agencies are accountable for constantly striving to achieve meaningful progress and finding lower-cost
ways to achieve positive results while tailoring agency operational or management plans and

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implementation strategies in a manner that effectively incorporates into future planning efforts the
organizational learning derived from the analyses and assessments obtained through agency strategic and
performance reviews.
260.24 What actions will be taken by the agency and OMB if a particular performance goal was not
met? What actions will be taken by the agency and OMB if a particular strategic objective
requires focused improvement?
Sections 1116(g-i) of the GPRA Modernization Act of 2010 establish a framework for the Executive Branch
to engage the Congress on objectives that are not meeting a planned level of performance. OMB will work
closely with agencies to ensure appropriate follow up actions are included in the Annual Performance Plan
and as part of the President’s Budget if applicable. This may include major reforms, legislative proposals,
and program reductions, eliminations or investments depending on the nature of the challenge and the
needed improvement actions.
When strategic objectives have been determined by the agency and OMB as requiring focused improvement
for multiple, consecutive fiscal years, the agency and OMB are required by law to take progressive actions
each year. The Annual Performance Plans and congressional justifications will incorporate improvement
actions determined by the agency in consultation with OMB, by publishing changes to strategies, progress
updates and next steps for each strategic objective in the Annual Performance Plan and Report as directed
in section 210. Because many of the actions required by the GPRA Modernization Act of 2010 are
appropriate actions to take for all strategic objectives, OMB will continue to consider proposing
recommendations to the Congress even on those strategic objectives that are making progress, but where
such actions could improve Federal performance.
260.25 What if there is not enough information to determine how the agency is progressing on a
particular objective, or if the evidence available is inconsistent, making it difficult to draw a
conclusion about progress?
Due to the complex nature of the outcomes government is working to impact and the agency’s capacity to
impact those outcomes, in certain cases an agency may not have enough consistent evidence to characterize
progress or data may be lagging. If the lack of or inconsistent evidence makes it impossible to summarize
progress on a particular strategic objective, the agency should explain the status of the objective as best
possible in the progress update while noting the relative strength of the evidence in either direction.
In considering the potential risks or impacts of inconsistent or unavailable information, the agency should
determine, in consultation with OMB, the appropriate next steps for cost-effective investments in
evaluation, research studies, data collection, or administrative potential actions that could mitigate potential
risks and/or close the information gaps. Objectives where inconsistent or unavailable information poses a
relatively high risk and high impact to an outcome should be considered for addition to the agency’s
objectives facing challenges.
260.26 When must information be provided to OMB?
The strategic review typically begins at agencies in the early part of the calendar year as agencies prepare
to submit a Summary of Findings to OMB in the Spring (see section 200). OMB Circular No. A-123
requires updates to the analyses reflected in the agency’s risk profile be aligned to and integrated with the
agency’s individual strategic review process(es) and overall strategic review methodology and approach
(see section 260.11). For the strategic review submissions, agencies will include a discussion of the key
findings from their updated ERM Risk Profile as a component of their Summary of Findings submitted to
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OMB. As such, agencies must coordinate the timing of their ERM Risk Profile update so that their ERM
Risk Profile analyses can effectively inform the analyses and assessment of strategic objectives being
reflected in the agency’s Summary of Findings. Additionally, while OMB Circular No. A-123 requires
agencies at a minimum update their ERM risk profiles no less than annually, agencies are encouraged to
update their assessment of risks more frequently as applicable to inform management processes and
decision-making. As agencies and OMB deliberate budget formulation and gather year-end results of
performance goals and indicators, the agency will refine the progress update for publication in the Annual
Performance Report as well as improvement plans for the Annual Performance Plan. See section 200 for
specific dates.
260.27 In what kind of circumstances can agencies change a strategic objective in between the
strategic plan updates every four years?
Agencies may modify strategic objectives annually during the development of the agency Annual
Performance Plan, however should not make significant changes to the objectives unless emerging trends,
new/revised Administration or leadership priorities, budget, implementation learning or significant external
factors require a change. Some examples of reasons to change a strategic objective may be, but are not
limited to:
•
•
•

Significant budget or other resource reduction
Significant program, legislative or policy change
Unexpected external factors that require significant response or change in priorities by the agency.

260.28 How will agency and OMB track progress on a strategic objective that was changed in
between strategic plan updates every four years?
If a strategic objective is dropped, added or modified significantly in between the four year updates to the
strategic plan, the agency must notify and obtain concurrence from OMB to make the change by submitting
a justification to performance@omb.eop.gov. In addition, the agency will summarize the modifications to
objectives in the Annual Performance Plan, similarly to how changes in performance goals are published,
with a brief explanation for the change (see section 210).
ENTERPRISE RISK MANAGEMENT
260.29 What is Enterprise Risk Management (ERM)?
Risk is the effect of uncertainty on objectives. Risk management is coordinated activity to direct and control
challenges or threats to achieving an organization’s goals and objectives. Enterprise risk management
(ERM) is an effective agency-wide approach to addressing the full spectrum of the organization’s
significant risks by understanding the combined impact of risks as an interrelated portfolio, rather than
addressing risks only within silos. ERM provides an enterprise-wide, strategically-aligned portfolio view
of organizational challenges that provides better insight about how to most effectively prioritize and manage
risks to mission delivery. While agencies cannot mitigate all risks related to achieving strategic objectives
and performance goals, they should identify, measure, and assess challenges related to mission delivery, to
the extent possible.
Effective risk management:
•

creates and protects value;

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•
•
•
•
•
•
•
•
•
•

is an integral part of all organizational processes;
is part of decision-making;
explicitly addresses uncertainty;
is systematic, structured, and timely;
is based on the best available information;
is tailored and responsive to the evolving risk profile of the agency;
takes human and cultural factors into account;
is transparent and inclusive;
is dynamic, iterative, and responsive to change; and
facilitates continual improvement of the organization.

260.30 How is ERM relevant to strategic reviews?
Agencies are expected to manage risks and challenges related to delivering the organization’s mission.
ERM is a strategic discipline that can help agencies to properly identify and manage risks to performance,
especially those risks related to achieving strategic objectives. An organizational view of risk positions
allows the agency to quickly gauge which risks are directly aligned to achieving strategic objectives, and
which have the highest probability of impacting mission. When significant, prioritized risks are vetted and
escalated appropriately in the context of the agency’s risk appetite with agency leadership, challenges and
opportunities can be routinely analyzed and incorporated into performance plans. Aligning strategy and
performance to develop the appropriate risk responses through the planning process is critical to mitigating
the influence of risks on achieving agency goals and objectives. When well executed, ERM improves
agency capacity to prioritize efforts, optimize resources, and assess changes in the environment. Instituting
ERM can help agency leaders make risk-aware decisions that impact prioritization, performance and
resource allocation.
The agency’s strategic review process should be used to coordinate its analysis of risk using ERM to make
risk-aware decisions. This includes the development of risk profiles as a component of the annual strategic
review, identifying risks arising from mission and mission-support operations and providing a thoughtful
analysis of the risks an agency faces towards achieving its strategic objectives to develop responses that
may be used to inform decision-making through existing management processes. The results of the agency’s
risk assessment in the risk profile will be discussed each year with OMB as a component of the Summary
of Findings from the agency strategic review, and used to inform changes to agency implementation
strategies and future strategic and performance planning efforts. Agencies will need to coordinate the timing
of the update to their ERM risk profile in order to effectively inform the analyses and assessment of strategic
objectives being generated in the agency’s Summary of Findings and for discussion with OMB. See OMB
Circular No. A-123.
260.31 What are the key roles of risk managers at an agency?
Enterprise risk managers, who may be referred to as the Chief Risk Officer (CRO) in some agencies,
champion agency-wide efforts to manage risk within the agency and advise senior leaders on the
strategically-aligned portfolio view of risks at the agency. The responsibilities of managing risk, however,
are shared throughout the agency from the highest levels of executive leadership to the service delivery
staff executing Federal programs.
Agencies are required to have an enterprise risk management function, and expected to manage risks to
mission, goals, and objectives of the agency. Where applicable, a CRO or other person designated with
these responsibilities may serve as a strategic advisor to the COO and other staff on the integration of risk

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management practices into day-to-day business operations and decision-making. An effective enterprise
risk manager does the following:
•

Develops, manages, coordinates, and oversees a comprehensive system for proactively identifying,
prioritizing, monitoring, and communicating an organization’s enterprise-wide risks (see OMB
Circular No. A-123 for discussion of “Risk Profiles”). Such risks include relevant strategic,
operational, financial, and programmatic barriers as well as reputational risks that could interfere
with an organization’s defined strategic objectives or performance goals.

•

Oversees the development and use of a robust set of risk management indicators that are
representative of organizational operations and prioritized risks.

•

Establishes and provides oversight of policies that enable consistent use of enterprise risk
management principles and supports an integrated view of risk across the organization.

•

Facilitates the incorporation and dissemination of enterprise-wide risk management protocols and
best practices appropriate for the whole organization to reduce duplication of effort and improve
agency performance.

•

Establishes the procedures for determining the amount of risk an agency will accept or mitigate,
including the manner in which these elements of the decision-making process are documented.

•

Creates and maintains institutional capacity and accountability for risk management through the
exchange of information, knowledge, education and training staff.

The Chief Financial Officers Council (CFOC) and the Performance Improvement Council (PIC), through
an interagency effort, have developed a “playbook” (Playbook: Enterprise Risk Management (ERM) for
the U.S. Federal Government) to help Federal agencies implement the requirements of OMB Circular No.
A-123, providing high-level concepts for agencies to consider when establishing a comprehensive and
effective ERM program and governance.
260.32 What other guidance does OMB provide agencies regarding risk management concepts
discussed in this Circular?
OMB provides agencies with guidance related to risk management in some specialized areas.
•

OMB Circular No. A-123, Management’s Responsibility for Enterprise Risk Management and
Internal Control. This Circular defines management’s responsibilities for enterprise risk
management (ERM) and internal control. The Circular provides updated implementation guidance
to Federal managers to improve accountability and effectiveness of Federal programs, as well as
mission support operations, through implementation of ERM practices and by establishing,
maintaining, and assessing internal control effectiveness. The Circular emphasizes the need to
integrate and coordinate risk management and strong and effective internal control into existing
business activities and as an integral part of managing an Agency.

•

Joint OMB/OSTP Memorandum M-07-24, Updated Principles for Risk Analysis. Agency activities
designed to reduce risks are influenced by numerous factors, including congressional priorities,
information on the degree of risk faced by different populations, entities, or individuals, resources
available, and the ease of implementing chosen priorities. Recognizing the diversity of documents

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that stem from risk analysis techniques, this memo reinforces generally-accepted principles for risk
analysis related to environmental, health, and safety risks.
•

OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables.
Federal credit programs are intended to accomplish a variety of social and economic goals. To
support agencies’ efforts to effectively and efficiently manage programs, the Circular includes
guidance for objectives that agencies should achieve with respect to risk management, data
reporting, and use of evidence to improve programs through regular program reviews. It also
established the Federal Credit Policy Council, an interagency collaborative forum for identifying
and implementing best practices.

•

OMB Memorandum M-17-25, Reporting Guidance for Executive Order on Strengthening the
Cybersecurity of Federal Networks and Critical Infrastructure. This Memorandum provides
implementing guidance on actions required by Executive Order 13800 on Strengthening the
Cybersecurity of Federal Networks and Critical Infrastructure. Agency heads are required to
manage risk commensurate with the magnitude of harm that would result from unauthorized access,
use, disclosure, disruption, modification, or destruction of a Federal information system or Federal
information. Agencies are directed to assess their cybersecurity risk and, to manage the
cybersecurity component of enterprise risk, adopt the Framework for Improving Critical
Infrastructure Cybersecurity (the Framework).

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SECTION 270—PROGRAM AND PROJECT MANAGEMENT

SECTION 270 – PROGRAM AND PROJECT MANAGEMENT
Table of Contents
270.1
270.2
270.3
270.4
270.5
270.6
270.7
270.8
270.9
270.10
270.11
270.12
270.13
270.14
270.15

270.16

To which agencies does this section apply?
What is the Program Management Improvement Accountability Act (PMIAA) and what
is its relationship to the Federal Performance framework?
What strategies have been developed for improving P/PM at Federal agencies?
How is the role of the COO impacted by implementation of the strategies for
strengthening P/PM?
What is the role of the Program Management Improvement Officer (PMIO), and how
does the agency designate and notify OMB of the designation?
What is the role of the Program Management Policy Council (PMPC)?
Who supports the work of the PMIO?
What government-wide standards and principles for program and project management
have been developed, and how should they be applied to programs by program and
project managers at agencies?
Can agencies adopt or use alternative or agency-specific policies, standards, and
principles for program management?
What reviews are required by the PMIAA?
What is the relationship of the Federal Information Technology Acquisition Reform
Act’s (FITARA) annual IT portfolio reviews to the portfolio reviews required by
PMIAA?
What is OMB’s role in the GAO High Risk area reviews?
How do the GAO High Risk reviews apply to IT programs?
How should agencies implement the Program Management Improvement Accountability
Act (PMIAA) program portfolio reviews as part of the strategic review?
Improving program and project management will require agencies to focus on developing
this management skillset. What actions should agencies take as part of PMIAA
implementation related to program and project management workforce development and
training?
Are there other actions agencies should take that apply to acquisition-specific program
and project managers?
Summary of Changes

Provides strategies and guidance for strengthening program and project management across the
Federal Government in implementing the Program Management Improvement Accountability Act
(PMIAA). Updates incorporate dissemination and communications planning as a component of
Change Management, and discussion of policies designed to build capacity within the program and
project management workforce is revised and reformatted.

270.1

To which agencies does this section apply?

Section 270 is applicable to the 24 Federal agencies covered by the Chief Financial Officers (CFO) Act of
1990 (31 U.S.C. 901(b)) unless otherwise specified. The PMIAA exempts the Department of Defense
(DOD) where program management guidance would significantly overlap or duplicate (1) the provisions

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of chapter 87 of title 10, or (2) policy, guidance, or instruction of the Department related to program
management. Non-CFO Act agencies are encouraged but not required to adopt and work towards
implementing the strategies for improving Program and Project Management (P/PM at their agencies
outlined in this section.
270.2

What is the Program Management Improvement Accountability Act (PMIAA) and what is
its relationship to the Federal Performance framework?

The Program Management Improvement Accountability Act (the Act, or the PMIAA), Pub. L. No. 114264, was signed into law in December, 2016. The Act aims to improve P/PM practices within the Federal
Government, requires government-wide standards and policies for program management, and establishes a
new interagency council to improve P/PM practices among agencies. The Act also establishes a new role,
the Program Management Improvement Officer (PMIO) responsible for implementing program
management policies established by their respective agency and develop strategies to enhance the role of
program management and managers within their departments. Finally, it requires that agencies conduct
annual portfolio reviews of programs in coordination with the Office of Management and Budget (OMB)
to ensure major programs are being managed effectively, and that OMB conduct reviews of areas identified
by the Government Accountability Office (GAO) as “high risk.”
Implementation of the Act complements implementation efforts of the broader Federal Performance
framework, which is designed to improve agency performance in ensuring taxpayer dollars are providing
critical Federal services to citizens and delivering on the mission of Federal agencies efficiently and costeffectively. Over time, implementation will strengthen the ability of agencies to achieve mission outcomes
by improving the management of programs that are aligned to and support the achievement of agency goals
and objectives.
270.3

What strategies have been developed for improving P/PM at Federal agencies?

Federal program and project managers have an important obligation to ensure programs and projects deliver
critical services to the American public efficiently and effectively. To accomplish this, OMB and Federal
agencies will leverage three key strategies as part of a 5-year strategic plan for implementing the PMIAA.
Outlined below, these strategies focus on clarifying key roles and responsibilities, identifying principlebased standards, holding managers accountable for results, and building a capable program management
workforce.
•

Coordinated Governance. Leverage a coordinated approach and governance structure that clarifies
key roles and responsibilities for senior leader engagement in strengthening P/PM, and establishes
broadly applicable program management principles and standards. Improving program
management will require leadership from each agency COO and agency PMIO, with close
collaboration across all agency mission and mission-support functions.
o

Agency COOs will provide organizational leadership to improve program performance by
ensuring organizational and staff expertise across a range of management skills and
disciplines, including but not limited to P/PM.

o

Agency PMIOs, reporting directly to the COO (or other equivalent senior agency official
responsible for agency program performance), will lead efforts to enhance the role and
practice of program management.

o

The Program Management Policy Council (the Council or PMPC), comprised of OMB
and CFO-Act agency officials, will oversee implementation of the Act’s major provisions

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and strengthen agency program management by developing capacity, facilitating crossagency learning, improving cooperation, and sharing best-practices identified by agencies
and the private sector.
The PMIAA also requires the establishment of government-wide P/PM standards, policies, and
guidelines for P/PM for agencies. A set of common, principle-based government-wide program
management standards provide foundational resources that agencies can leverage to ensure they
produce their desired outcomes and effectively contribute towards the achievement of agency
mission and strategic goals and objectives.
•

Regular OMB/Agency Engagement and Reviews. Hold managers accountable for results through
annual program portfolio reviews. These reviews will assess performance and identify
opportunities for improvement as well as point out barriers to achieving program outcomes. These
portfolio reviews will be conducted in coordination with the agency internal review processes
supporting the analyses generated for the agency’s annual Strategic Review meeting with OMB
(see section 270). Portfolio Reviews will incorporate a set of broadly applicable program
management principles, practices and standards associated with successful program outcomes, in
addition to more specific standards based on the type of program being reviewed. Agency managers
will be held accountable for addressing areas identified for improvement during the review. OMB
will also coordinate reviews of programs identified by GAO as most “at risk” for fraud, waste,
abuse, and mismanagement, or most in need of transformation to address economic, efficiency, or
effectiveness challenges.

•

Strengthening Program Management Capacity to Build a Capable PM Workforce. Utilize a new
or updated job series, or a job identifier, to better track the P/PM workforce, and investment in
building program management capacity and capability over time through increased training
opportunities, career pathways, and mentorship opportunities. Improving the management of
government programs will require agencies to professionalize this critical workforce on an
increasing basis, encouraging the application of education, training, and experience to inform
critical thinking and expert analysis that will support decision-making and overcome challenges to
program implementation and execution. Agencies will develop program and project managers via
a career path that provides experience and mentorship opportunities designed to teach these
skillsets.

The complexity and diversity of Federal programs will require sustained and long-term focus to improve
P/PM. As such, implementation across these three strategies will proceed in a phased approach, with
learning from the initial years of implementation informing future phases.
270.4

How is the role of the COO impacted by implementation of the strategies for strengthening
P/PM?

As outlined in section 200.10, the GPRA Modernization Act of 2010 created the position of COO and is
responsible for providing overall organization management to improve and achieve the mission and goals
of the agency. By creating the position of Program Management Improvement Officers (PMIOs) at
agencies, the PMIAA introduces a focus at agencies for advancing the practice of P/PM across the Federal
Government, with agency COOs integrating P/PM as a component of the agencies’ broader organizational
management functions and capabilities.
COOs provide organizational leadership to improve performance of both mission and management
functions. They bring together other leaders and staff within the agency, including component managers,
program and project managers, Evaluation Officers and research and evaluation experts, and other leaders

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of key management functions such as the Chief Information Officer (CIO), the Chief Financial Officer
(CFO), the Chief Human Capital Officer (CHCO), the Chief Acquisition Officer (CAO), the Performance
Improvement Officer (PIO), and the Chief Data Officer (CDO). With leadership from the COO, these and
other agency leaders collectively solve problems and pursue opportunities that help the agency operate
more effectively and efficiently. COOs empower these senior accountable officials to lead within their area
of expertise, drive results, and ensure these officials have the tools and authority needed to manage both
within and across organizational boundaries to improve results. COOs also ensure that senior officials and
supporting staff offices are organized to leverage agency expertise in a range of management activities and
functions, and develop these skills where needed within various levels of the organization.
To achieve success, COOs require organizational expertise across a range of management skills and fields,
including P/PM, and should ensure these skills are leveraged effectively to support agency needs at various
levels of organizational complexity (e.g., departmental headquarters, bureau or component level,
implementation of a program at the field office level). COOs must ensure that agency officials work
collaboratively in pursuit of the agency mission to provide analysis that informs the decision-making of
senior leaders, and aids in identifying improvements to achieve greater efficiencies or effectiveness in the
delivery of agency programs and services.
An overview of the relationship of management competencies across various levels of the organization is
provided below.

270.5

What is the role of the Program Management Improvement Officer (PMIO), and how does
the agency designate and notify OMB of the designation?

The heads of each CFO Act agency shall designate a senior executive of the agency to serve as the agency’s
PMIO. The names of the agency PMIO, to include updates as applicable, shall be provided to OMB’s
Office of Performance and Personnel Management via email at Performance@omb.eop.gov.
PMIOs will focus on professionalizing agency program and project managers and enhancing the utilization
of P/PM practices to build greater capability at agencies over time. PMIOs will be designated based on the
agency’s organizational structure and management processes, and will report directly to the agency COO,
Deputy Secretary, or other equivalent senior agency official responsible for agency performance and

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management. When designating the PMIO, agency heads should consider lines of accountability and
coordination needed to ensure the PMIO is aligned and partnered with supporting management offices and
CXO functions such as the CFO, CHCO, CAO, and CIO to effectively perform their roles and
responsibilities. Agency heads should also ensure that the PMIO has program management expertise.
Agencies may either establish the PMIO as a separate position, or assign the responsibilities to a senior
official already performing related functions (e.g., the PIO, CAO, etc.) where the agency has determined
the designation to be effective in carrying out PMIO responsibilities. The Act gives specific direction to the
designation of the PMIO at the Department of Defense.
Improvements in program management should lead to improved program performance and effectiveness
that advances progress towards the achievement of agency strategic goals and objectives. In order to
enhance and coordinate the practice and application of program management at agencies, the PMIOs are
expected to support the head of the agency and COO functions by performing the following roles within
their agencies:
•

Coordinate development of agency-specific program management policies and processes, which
are aligned to the Government-wide standards and principles for managing programs provided in
section 270.8, and refine to reflect best practices as needed over time.

•

Oversee and ensure implementation of program and project management policies, including tools
and techniques, established by the agency.

•

Coordinate reviews of agency programs and portfolios with agency PIOs as an activity that is
integrated into the agency’s annual Strategic Review process.

•

Collaborate and partner with other management functions, bureaus, component program offices,
and goal leaders to oversee and improve the execution of program management policies and
processes that improve the effectiveness and efficiency of programs where needed.

•

Collaborate with and support CIOs to ensure IT programs and projects have trained and qualified
program and project managers with the appropriate qualifications per the approved Federal IT PM
Guidance Matrix and to enforce FITARA, OMB Memorandum M-04-19, and OMB Memorandum
M-10-27 policy for IT programs.

•

Collaborate and partner with OPM, CHCOs, and Chief Learning Officers to:

•

o

Identify the key skills and competencies related to P/PM that helps inform the
establishment of a new OPM occupational series, or update to and improvement of existing
occupational series for program and project management by OPM, as applicable.

o

Develop, refine, or tailor training programs that enhance the practice of program
management within the agency.

o

Develop a talent management plan that is appropriately integrated into agency strategic,
performance, and human capital and acquisition human capital plans to ensure an
effectively trained and equipped program management workforce.

Serve on the PMPC and share agency best practices and lessons learned for the benefit of broader
community of Federal program and project managers and staff.

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•

•

270.6

Instill and reinforce a culture of professionalism and excellence within agencies for performance
and program management to:
o

Empower program and project managers to develop strategies to successfully manage their
projects and programs.

o

Hold program and project managers accountable for achieving results, such as those
defined action plans or other operational and implementation planning documents, to
improve program effectiveness to overcome barriers to program performance.

Encourage program and project managers to apply their education, training and experience
through critical thinking and expert analysis that supports decision-making to solve problems and
challenges in implementing and executing programs.
What is the role of the Program Management Policy Council (PMPC)?

Established by the PMIAA, the PMPC serves as the principal interagency forum for improving agency
practices related to P/PM across the Federal Government. OMB’s Deputy Director for Management, or
their designee, will hold the title of Chairperson and chair the Council. The Chairperson will be responsible
for presiding at meetings, determining the agenda of the Council, and directing its work to enhance program
management within the Federal Government. In addition to the Chairperson, the Council is comprised of:
•
•
•
•
•
•
•

OMB’s Administrator of the Office of E-Government and Information Technology
OMB’s Administrator of Federal Procurement Policy
OMB’s Controller of the Office of Federal Financial Management
OMB’s Associate Director of the Office of Performance and Personnel Management
Rotating Program Associate Director from an OMB Resource Management Office
PMIOs from the 24 CFO Act agencies
Chair of the Federal Program and Project Management Community of Practice

The Council will oversee implementation of the Act and adoption of P/PM practices among agencies to
drive improvements in program performance and efficiency. The Council will at a minimum convene at
least twice annually and focus on sharing best practices and lessons learned across the Federal Government.
Additionally, joint Council meetings may also be held with other interagency groups that share a similar
focus on driving shared solutions to government-wide management improvement initiatives (e.g., the
President’s Management Council, the Chief Acquisition Officers Council, etc.), and where policy areas
overlap. The Council will also engage the Federal Program and Project Management Community of
Practice (FedPM CoP), in addition to other stakeholder groups as appropriate, to work collaboratively and
leverage their ability to connect Federal employees to a wide array of resources and networking
opportunities.
As the primary interagency forum for improving agency practices related to P/PM, the Council will:
•

Oversee agency adoption and provide a central, coordinating body for implementation of the Act’s
major provisions.

•

Share program management best practices and lessons learned (case studies, templates, agencyspecific guidelines, technology resources, etc.) for the benefit of Council members, and encourage
their adoption where applicable within agencies.

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•

Discuss areas of focus and emphasis related to the training and competency of program and project
managers.

•

Identify barriers and challenges to P/PM within agencies to foster cross-agency dialogue and
shared solutions to common problems.

•

Identify, develop, and refine core P/PM capabilities and expertise associated with successful
program outcomes, as needed.

•

Develop tips, tools, training, and other capacity-building mechanisms to strengthen agency P/PM.

•

Facilitate cross-agency learning and cooperation by considering the program management
experiences of entities both within and outside the Federal Government.

•

Review and advise on the results of program reviews conducted by OMB, agencies, and GAO on
programs identified by GAO as “high risk.”

•

Advise on the development and continued refinement of general and program-specific governmentwide standards, policies, guidelines, and principles for P/PM for executive agencies.

270.7

Who supports the work of the PMIO?

Agencies may create a dedicated PMIO staff and/or identify cross-agency teams from various supporting
management offices and functions (such as the CFO, CHCO, CAO, CIO, PIO, CDO, Evaluation Officer,
etc.) to support the PMIO’s efforts to assist the COO in strengthening the P/PM practices and culture to
improve program outcomes and cost-effectiveness.
PMIOs are also encouraged to leverage the resources provided by such groups as the Federal Program and
Project Management Community of Practice (FedPMCoP) and Federal Acquisition Institute (FAI), in
addition to others who have knowledge and expertise in this critical management field. For example, the
FedPM CoP is a government-wide community of practice that combines the energy and expertise of thought
leaders in the area of program and project management from all agencies across the Federal Government
to help facilitate government-wide improvement of program and project management practices and
execution. The FedPM CoP actively works to connect Federal employees to a wide array of program and
project management resources which can assist PMIOs in institutionalizing this management function at
their agencies. Agencies can access the resources of the FedPM CoP directly on their MAX Community
page.
270.8

What government-wide standards and principles for program and project management have
been developed, and how should they be applied to programs by program and project
managers at agencies?

OMB, in conjunction with agencies and stakeholders, has developed a set of common, principle-based
government-wide program management standards that agencies can apply to programs to ensure they
produce their desired outcomes and effectively contribute towards the achievement of agency mission and
strategic goals and objectives, as required by the PMIAA. These principle-based standards have been
developed with consideration given to the variation among programs implemented by agencies. OMB’s
approach to these principle based standards is to continue to develop and refine them over time by the
PMPC in collaboration with private industry and stakeholders with expertise in P/PM.

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Areas

Standard / Principle

Change
Management

Development of methods for recording changes to established
baselines and requirements within a program lifecycle on a
procedural, operational or organizational level, and
communications plan for disseminating identified changes to
increase awareness and cooperation to facilitate execution.
Building coalitions internally and with other Federal agencies, State
and local governments, or nonprofit and private sector
organizations to achieve program goals. Includes aspects of:
• Partnering and Team Building – developing networks, building
teams and alliances, and collaborating across boundaries to
build strategic relationships to achieve program goals.
• Understanding the Human Factor – Identifying internal and
external relationships that may impact the program.
• Influencing / Negotiating – Persuading others, building
consensus, and gaining cooperation to achieve program goals.
Development of statements of objectives, statements of work,
concept of operations, cost, schedule, scope, earned value
management, and supporting documents to best plan and track the
procurement of program requirements and projects.
Delivering customer satisfaction by employing effective time
management skills, clear communication, product/service
knowledge and goal-oriented focus in program implementation.
Systematically assessing how well an entire program, or a specific
strategy or an aspect of a program, is working to achieve intended
result or outcomes.
Applying budget, accounting, financial controls and audit
principles to ensure the stewardship of taxpayer resources
throughout program execution.
Building and managing the program’s workforce requirements
based on organizational and program goals, budget considerations,
and staffing needs. Includes strategies and actions for ensuring
employees are appropriately recruited, selected, appraised, and
rewarded, and action taken to address performance problems.
Activities related to the planning, budgeting, manipulating, and
controlling of information throughout the program’s life cycle,
encompassing both information itself and the related resources,
such as personnel, equipment, funds, and information technology
that support the program.
Use of goals, measurement, evaluation, analysis, and data-driven
reviews to improve program results.
Defining a set of programs, projects, contracts and other work that
support strategic goals.
Employing a systematic application of disciplined problem solving
techniques to impact the operations of systems or programs. Uses
Continuous Process Improvement (CPI) models to leverage
strategy and performance management data to identify and
eliminate waste, reduce variation, and satisfy the needs of
customers.

Communications
Planning,
Stakeholder
Engagement, and
Coalition Building

Contracting and
Acquisition
Management
Customer Service
Evaluation
Financial
Management
Human Capital
Management

Information
Management

Performance
Management
Portfolio
Management
Process
Improvement

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Areas

Standard / Principle

Project
Management

Applying general and specialized knowledge, skills, expertise, and
practices to a temporary endeavor with a defined scope, cost and
completion date. A project may be part of a larger program or
portfolio.
Identifying program needs and matching identified needs to the
organization’s mission and goals. Developing preliminary and
subsequent capital planning, budget formulation, cost/ benefit
analysis, and investment decision document for evaluation and
justification of program costs.
Coordinated activities to direct and control challenges or threats to
achieving a program’s goals and objectives, and includes
developing risk mitigation plans to overcome potential barriers to
program performance.
Planning activity to present the long-term objectives the program
hopes to accomplish, what actions the agency will take to realize
those goals, and how the agency will deal with the challenges likely
to arise as barriers to achieving the desired outcomes.

Requirements
Development and
Management
Risk Management

Strategic Planning

Agency managers should apply these standards to internal management processes for planning,
implementing, and reviewing the performance of programs and activities. Adoption of these principles and
application of their practice should be incorporated or aligned with existing agency-specific program
management policies and practices, and tailored to reflect the size, scope, structure, organizational
placement, and characteristics that affect delivery of the program.
270.9

Can agencies adopt or use alternative or agency-specified policies, standards, and principles
for program management?

Yes. Many Federal agencies have established policies, procedures, and standards for managing programs
currently in place, which reflect the specific organizational and programmatic characteristics of the agency.
Agencies may continue to utilize existing agency and program-specific policies, procedures, and standards
for managing agency programs, but they must generally align and be equivalent to or encompassed by the
management areas and standards outlined in section 270.8. Agencies may also use program management
standards that have been developed and endorsed by external voluntary consensus standards bodies.
Agency PMIOs will determine whether adopting the program management standards of external voluntary
consensus standards bodies are most effective for managing agency specific programs and activities.
Instances in which agency-specific program management policies do not align to the management areas in
section 270.8, or where an external consensus standards body’s framework is being utilized will be
identified by the PMIO for discussion with OMB. These discussions will help inform ongoing work by the
PMPC to refine as needed the government-wide P/PM standards.
270.10 What reviews are required by the PMIAA?
The PMIAA requires two types of program reviews be conducted to assess the effectiveness of an agency
program’s management of performance and risk.

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1. Program Portfolio Reviews. CFO-Act agencies and OMB will regularly review portfolios of
programs to identify opportunities for improvement. Beginning with the 2019 strategic review,
these reviews will be conducted in coordination with the agency’s strategic review, which serves
as the agency’s management process or set of processes to assess performance across the
organizational enterprise and analyze progress on the agency’s strategic objectives towards mission
accomplishment. Findings and analyses from the agency’s strategic review will be shared with
OMB during Strategic Review meetings each spring. Agencies will integrate to the extent practical
program portfolio reviews required by the Act as part of their internal strategic review processes
so that performance data and results generated by the portfolio reviews may be used to inform the
assessment of strategic objective progress discussed with OMB during the spring meeting. See
section 260.13 for a discussion of OMB’s role in the Strategic Review process which may be
leveraged for the Program Portfolio Reviews conducted under the PMIAA.
2. GAO High Risk Areas. Since 1990, GAO has released a biennial report (in alignment with the
start of each Congress) on Federal programs and operations deemed “high risk” due to their
vulnerabilities to waste, fraud, abuse, and mismanagement, or those most in need of transformative
change to address economic, efficiency, or effectiveness challenges. Beginning in 2018, OMB will
conduct portfolio reviews of the most at-risk agency programs designated as high risk by GAO in
its February, 2017 report (see GAO-17-317), and follow an annual cadence for conducting future
portfolio reviews. As revised “high risk list” reports are published by GAO, new areas may be
added to the annual review process for engagement with OMB. Since the first GAO high risk report,
more than one-third of the areas designated as high risk have successfully resolved concerns, and
been subsequently removed from the list. However, many issues are long-standing; six of the areas
identified in the original 1990 report remain on the high-risk list today. This and other factors will
be taken into consideration as OMB reviews the high risk list and prioritizes areas for agency and
GAO engagement to address these programmatic management challenges.
270.11 What is the relationship of the Federal Information Technology Acquisition Reform Act’s
(FITARA) annual IT portfolio reviews to the portfolio reviews required by PMIAA?
Pursuant to 40 U.S.C. 11319, agency CIOs, in conjunction with COOs and Deputy Secretaries, are required
to conduct an annual review of the IT portfolio of the covered agency with OMB. To the extent practical,
the annual IT portfolio reviews required by FITARA will be coordinated with the portfolio review
requirements of the PMIAA and integrated into the agency’s internal review processes in preparing
materials for the annual Strategic Review meeting with OMB each spring.
270.12 What is OMB’s role in the GAO High Risk area reviews?
Portfolio reviews of GAO high-risk programs will focus on reducing each portfolio’s vulnerability to waste,
fraud, abuse, and mismanagement. The focus of high risk program portfolio reviews by OMB and agencies
will be aligned with the criteria used by GAO in evaluating each high-risk issue, examining progress, and
proposing improvements in the following areas.
•

Leadership Commitment – Demonstrated strong commitment and top leadership support.

•

Capacity – Agency has the capacity (i.e., people and resources) to resolve the risk(s).

•

Action Plan – A corrective action plan exists that defines the root cause, recommends solutions,
and provides for substantially completing corrective measures, including steps necessary to
implement recommended solutions.

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•

Monitoring – A program has been instituted to monitor and independently validate the effectiveness
and sustainability of corrective measures.

•

Demonstrated Progress – Ability to demonstrate progress in implementing corrective measures and
resolving the high-risk area.

Each agency with an action identified on GAO’s High Risk list will provide OMB with an update that
addresses specific items related to the ‘High Risk’ area or segment of areas as part of the submission of
strategic reviews findings and materials beginning with the 2018 strategic review. OMB will use the
analysis provided by agencies to coordinate meetings focused on areas where additional management
attention could be beneficial. GAO High Risk list reviews will be cross-cutting in nature and are anticipated
to generally occur as tri-lateral engagements between senior management officials within OMB, applicable
agencies, and GAO. OMB’s Deputy Director for Management (DDM) will coordinate and lead
engagements during the review process, and will convene GAO high-risk meetings to review status updates
and provide direction to address identified risks and challenges.
270.13 How do the GAO High Risk reviews apply to IT programs?
Agencies will continue to conduct TechStats as outlined by FITARA implementation guidance for IT
programs that are listed on the GAO High Risk list.
270.14 How should agencies implement the Program Management Improvement Accountability Act
(PMIAA) program portfolio reviews as part of the strategic review?
The PMIAA’s program portfolio reviews are designed to assess the effectiveness of an agency’s overall
management of programs and projects by regularly reviewing performance data in order to understand
operational or programmatic risks to implementation, and make course corrections by changing execution
strategies and actions accordingly. Because most Federal agencies will require a number of years to fully
implement PMIAA, agencies and OMB are initially focusing on implementation of program portfolio
reviews in the area of non-IT major acquisition programs, identifying approximately 1-2 projects for
additional management review of cost and other performance information.
Beginning with the 2019 strategic review, the program portfolio reviews should be conducted in
coordination with the agency’s internal strategic review assessments in order to better integrate and
streamline these management reviews. As part of the maturity path for the PMIAA, agencies should include
– where possible – key cost and other performance data (e.g., schedule) with the submission of their
Summary of Findings by Strategic Objective for the small subset (approximately 1-2) of non-IT major
acquisition programs or projects the agency has previously identified, in consultation with OMB, for
implementing the Act’s program portfolio reviews. The submission of cost and other performance data for
the 1-2 non-IT major acquisition programs or projects as part of the Summary of Findings analysis will
help identify how these projects map to the agency’s strategic goals and objectives framework, and serve
as the core of the program portfolio reviews between OMB/agencies.
This approach recognizes that most Federal agencies will require a number of years to fully implement
PMIAA. As such, initial focus by OMB and agencies remains on implementation of program portfolio
reviews in the area of non-IT major acquisition programs. This focus is intended to facilitate continued
learning to help determine how well agency program portfolios of major non-IT acquisition programs are
performing throughout the investment’s lifecycle using a set of standards and practices, as well as
understand the process for effectively coordinating program portfolio reviews as a component of the
OMB/agency Strategic Reviews required by the GPRAMA. As the integration and coordination of PMIAA
portfolio reviews mature as a component of the agency’s strategic review, agencies should make

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refinements as applicable in order for PMIAA portfolio reviews to effectively inform assessments of
progress being made towards the broader outcomes articulated by the agency’s strategic goals and
objectives through the strategic review. OMB Memorandum M-18-19 provides a 5-year strategic approach
outlining how the implementation of the Program Portfolio reviews will be expanded over time with an
intent to cover additional programs and activities that incorporates lessons learned from previous reviews,
such as a grants or loan programs. Detailed information and guidance for conducting program portfolio
reviews in the area of non-IT major acquisition programs reviews is provided to agencies in OMB
Memorandum M-18-19, including program management standards and policies specific to major
acquisitions program investments.
270.15 Improving program and project management will require agencies to focus on developing
this management skillset. What actions should agencies take as part of PMIAA
implementation related to program and project management workforce development and
training?
Effective program management requires a trained and competent workforce equipped with program
management experience, knowledge, and expertise, including the use of critical thinking that supports
decision-making to solve program management challenges. OMB and agencies will take the following steps
related to talent management and training to improve the competencies of their P/PM workforce across all
areas, and identifying and tracking program managers throughout the agency to match their skillsets to
better meet agency program management requirements.
•

Program Management Job Series / Identifier:
o

Competencies: OPM, working in consultation with OMB and the PMPC, identified the
key skills and competencies needed for program and project managers in an agency. The
Program and Project Management Competencies consist of 32 general competencies and
19 technical competencies that have been identified on a Government-wide basis for
program and project management work by individual program or project managers. The
list of these competencies can be found in an April 5, 2019 memorandum published by
OPM titled Program Management Improvement Accountability Act – Program and Project
Management Competencies.

o

Job Series: Additionally as part of this work, OPM working in consultation with OMB and
the PMPC, also reviewed its current policy guidance on program and project management
work performed across established occupational series, to include a review of 0340, the
existing Program Management Series. This review resulted in an updated and improved
existing occupational job series, Program Management – 0340 job series, and the
Interpretive Guidance for Classifying Project Management work. OPM issued their
memorandum titled PMIAA – Position Classification for Program Management Series
0340 and the Interpretive Guidance for Program Management Positions on May 2, 2019.
This memorandum provides guidance to agencies for implementation of the Position
Classification Flysheet for Program Management Series 0340, and the Interpretive
Guidance for Project Management Positions. The Flysheet provides the series definition,
titling instructions, and occupational information for classifying program management
positions. Agencies can use the Interpretive Guidance for Project Management Positions
to identify and classify project management positions.

o

Following the completion of their review of the existing Program Management job series,
OPM is reviewing the appropriateness of a program management job identifier which,
when combined with an existing occupational series, will identify and code Federal

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positions with program management functions. Utilization of the job identifier and job
series will allow agency leadership to pinpoint these critical positions throughout the
workforce.
•

Training and Development: OPM conducts a competency assessment of program and project
managers throughout the government to identify competency gaps. Working in consultation with
OMB, CHCOs, CLOs, and the PMPC, OPM will leverage these communities as well as the
expertise of applicable government-wide Councils (e.g., CHCO Council, CAO Council, PIC, etc.)
to lead a review of existing government-wide training and recommend training and development
options to the PMIOs. PMIOs will review OPM recommendations and existing agency-specific
training to determine gaps in the training and development of program and project managers. In
collaboration with agency CHCOs and CLOs, PMIOs should identify strategies to close
competency gaps, develop program managers to their fullest potential, and ensure agencies have
personnel who can readily assume senior program management positions.

•

Career Paths: Career paths are a critical success factor for establishing an effective job progression
process, enabling capable and competent program managers to successfully manage Federal
programs of all sizes and levels of complexity. In addition to improving performance, established
career paths also facilitate program manager recruitment and retention. OPM will build upon the
model used during previous work with IT program managers to:
o Identify key skills and competencies.
o Establish a career path to develop capable and competent program managers.

•

Mentoring Programs: PMIOs will work with agency CHCOs to develop and implement a
mentoring strategy for agency program and project managers, leveraging existing programs within
the agency where applicable. Mentoring programs will pair program and project managers at
various levels of experience to share institutional knowledge and allow senior leaders to offer junior
and mid-level colleagues their insights and guidance. Agency mentoring strategies should be
included as a component of the PMIAA implementation plan detailed above

270.16 Are there other actions agencies should take that apply to acquisition-specific program and
project managers?
Yes. Agencies should refer to OMB Memorandum M-18-19 for additional guidance on actions and
strategies required that apply to acquisition-specific program and project management workforce
development.

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SECTION 280 – MANAGING CUSTOMER EXPERIENCE AND IMPROVING SERVICE
DELIVERY
Table of Contents
280.1
280.2
280.3
280.4
280.5
280.6
280.7
280.8
280.9
280.10
280.11
280.12
280.13

To which agencies does this section apply?
Who is a Federal Government customer?
What is Federal Government customer experience?
What is Federal Government service delivery?
What is the purpose of implementing this guidance?
How should agencies manage customer experience?
How should customer experience be measured?
How should customer experience be reflected in the agency’s Annual Performance Plan?
What programs have been identified as High-Impact Service Provider (HISPs)?
What additional steps should HISPs take to manage customer experience?
What shall the data dashboards submitted to OMB include?
When are the data dashboards due?
What shall HISP CX Capacity Assessments and Action Plans include?
Summary of Changes

Provides continued guidance to agencies on implementing the Federal Government’s customer
experience framework, and information for agencies on how to effectively manage customer
experience improvement efforts. Updates include additional information for agencies on leading
practices for measuring and managing customer experience.

280.1

To which agencies does this section apply?

The general guidance in sections 280.2 through 280.8 are government-wide guiding principles that all
Executive Branch agencies can use to improve customer experience. High-Impact Service Providers
(HISPs), which are those Federal entities designated by OMB to have high-impact customer-facing services
(as defined in section 280.9), are required to implement the guidance in sections 280.10 through 280.13.
280.2

Who is a Federal Government customer?

For the purposes of this guidance, “customers” are individuals, businesses, and organizations (such as
grantees, state and municipal agencies) that interact with a Federal Government agency or program, either
directly or via a Federal contractor or even a Federally-funded program. Federal government customers
could also include public servants and employees themselves in their interactions with Federal processes.
280.3

What is Federal Government customer experience?

Customer experience (CX) refers to a combination of factors that result from touchpoints between an
individual, business, or organization and the Federal Government over the duration of an interaction and
relationship. These factors can include ease/simplicity, efficiency/speed, and equity/transparency of the
process, effectiveness/perceived value of the service itself, and the interaction with any employees. Similar

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to their application in the private sector, these factors can drive the overall satisfaction and confidence/trust
with the program, agency, and the government at large.
280.4

What is Federal Government service delivery?

“Service delivery” refers to the multitude of diverse interactions between a customer and Federal agency
such as applying for a benefit or loan, receiving a service such as healthcare or small business counseling,
requesting a document such as a passport or social security card, complying with a rule or regulation such
as filing taxes or declaring goods, utilizing resources such as a park or historical site, or seeking information
such as public health or consumer protection notices.
A “service” is defined as the sum of the help provided--by an agency and its partners--throughout the
process a customer goes through to obtain, receive, or make use of a public offering (or comply with a
policy). This definition is inspired by customer perception; customers perceive the series of interactions as
a whole when they combine to solve a need. The degree to which those interactions are effectively
coordinated, easy to navigate, and mitigate uncertainty, largely determines their satisfaction and trust.
Services, as experienced by the customer, cut across organizational functions. They need not align exactly
to formal Federal budgets, programs, or org charts. They do however require management and collaboration
to be delivered effectively. For more detail on a Federal service delivery model, please visit the resources
section of https://performance.gov/cx.
Services start with an occasion of need, are processed as a self-service workflow or series of interactions,
and end with achieving an outcome. For example, most Federal Government services can be categorized as
one of several service types:
•

Administrative: Requesting or renewing items that do not require an extensive eligibility
determination or multi-stage review processes such as getting a license, passport, or social security
card.

•

Benefits: Applying for or progressing through more complex government processes to determine
eligibility and degree of benefit such as immigration, Medicare, Veterans’ Health services, or a
small business loan.

•

Compliance: Completing required actions such as filing taxes, submitting information for or
engaging with an auditor, environmental reporting, or completing a survey mandated by law.

•

Recreation: Utilizing public spaces such as national parks and historical sites, or visiting museums.

•

Informational: Providing authoritative knowledge-based resources to the public such as designing
labels, releasing warnings, requiring disclosures, or providing health recommendations.

•

Data and Research: Conducting or funding research, maintaining and preserving artifacts,
collecting, analyzing, reporting, and sharing data.

•

Regulatory: Providing clear guidance to support commerce, transportation, employment rules,
workplace safety, public safety (e.g., ensuring clean water, safe medicines); enabling reporting of
grievances (e.g., consumer protection).

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280.5

What is the purpose of implementing this guidance?

Implementing the guidance specified in this section will establish a more consistent, comprehensive, robust,
and deliberate approach to CX across government.
The purpose of this guidance is to:
• Establish a CX-mindful culture across Federal Government services;
• Improve customer satisfaction with and trust in Federal Government;
• Provide structure and consistency around how agencies/programs approach CX;
• Promote program accountability and governance mechanisms to improve quality and service;
• Ensure high-impact programs are making progress in growing CX program maturity, service
definition, and applying leading practices 1;
• Ensure high-impact programs are receiving and acting upon customer feedback to drive
performance improvement and service recovery;
• Allow for government-wide comparative assessment of customer satisfaction; and
• Ensure transparency through public reporting.
280.6

How should agencies manage customer experience?

The core CX functions are summarized in the categories of:
•

Measurement: Defining and instituting CX outcome measures, as well as service operational
measures, to ensure accountability for improving service delivery and communicating performance
across the organization and to the public, routinely analyzing and making use of this data;

•

Governance and Strategy: Institutionalizing CX by identifying executives and leaders responsible,
organizing supporting resources, defining the processes by which strategic decisions incorporate
customer perspective, and aligning CX strategy and activities with business decisions, initiatives
and investments within the agency's broader mission and strategic priorities;

•

Culture and Organization: Acquiring and developing the talent required to incorporate and improve
CX within agency activities, and empowering all employees to adopt a CX mindset through
training, performance measurement, and rewards;

•

Customer Understanding: Identifying the main occasions that result in the public making use of or
interacting with Federal services and conducting qualitative and quantitative research across
organizational silos to map intra-agency customer journeys, as well as cross-agency journeys where
applicable, to build and continually refine a knowledge base of the agency’s customer segments
and needs, integrating disparate customer interaction and administrative data; and,

•

Service Design and Improvement: Adopting a customer-focused approach to the implementation
of services, involving and engaging customers in iterative development, leveraging digital
technologies and leading practices to deliver more efficient and effective interactions, and sharing
lessons learned across government.

Each fiscal year, agencies and programs that provide services to customers should complete a Customer
Experience Capacity Assessment across these maturity model categories and develop an action plan
identifying focus areas for increasing capacity and conducting specific CX activities based on the result of
For examples of leading practices and industry frameworks for managing customer experience, please review the annual CX Capacity
Assessment template provided on performance.gov/cx.

1

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the assessment and what they have learned through qualitative and quantitative customer feedback. A CX
Capacity Assessment tool and Action Plan template are provided annually on the CX MAX Community
page.
280.7

How should customer experience be measured?

To assist in developing comparable, government-wide scores that enable cross-agency benchmarking
(when relevant) and reduce burden on the public, programs providing services to the public should measure
their touchpoint/transactional performance. To do so, collect feedback:
1. On the services of highest-impact using customer volume, annual program cost, and/or knowledge
of customer priority as weighting factors. Reference Federal Services Definition in 280.4.
2. In as a real-time manner as possible: immediately following or within 48 hours of completion or
exiting the service interaction.
3. In as few questions as possible leveraging what we know drives experience (see top experience
drives in chart below) in the design of the survey.
For those entities identified as HISPs and required to submit their CX data for public reporting, transactional
customer feedback surveys must include:
• A required overall trust score of the entity in response to a Likert-scale question (preferred 5 point)
Agencies should use the statements below as a sentence base and make only minor edits. Any
requested modification to the wording of these statements must first be discussed with OMB prior
to implementation in order to maintain reporting comparability government-wide;
 This interaction increased my trust in [Program/Service name].
 I trust [Agency/Program/Service name] to fulfill our country’s commitment to
[relevant population].
• A required overall score of the transaction (satisfaction) in response to a Likert-scale question
(preferred 5 point);
o Agencies should use the statements below as a sentence base and make only minor edits,
using a 5-point Likert scale. Any requested modification to the wording of these
statements must first be discussed with OMB prior to implementation in order to
maintain reporting comparability government-wide.
 Please rate your experience [5 star option].
 I am satisfied with the service I received from [program/service name].
• A required series of questions or choices to assess relationships between the overall score and
experience drivers relevant to the service (see chart below).
• 1 question allowing but not requiring free response (unless format, such as an IVR-based survey,
does not enable).
• If applicable and necessary, as few questions as possible that enable the agency to make use of the
data, such as a question regarding the purpose of a visit or call, for a total survey length of no more
than 15 questions.
Agencies are to submit these surveys for approval under the OMB A-11 Section 280 Umbrella Clearance
that can be established at the department level using the templates provided on CX MAX Community page.
Individual collection requests under this clearance will be reviewed by a customer experience subject matter
expert in an effort to further streamline the review of these types of collections.
Baseline statements for each driver are provided, and HISPs may make adjustments to the wording as
necessary for mission and circumstance-specific customization based on the type of service (see section
280.4) or transaction type (for example, it may not involve an interaction with an employee). It is important
that whenever possible, agencies ask the fewest number of questions, and map each question to one of the
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categories below, so that we might identify at a government-wide level which elements are most impactful
on satisfaction and trust within different types of Federal services.
Customer Experience Drivers
Service Quality

Process

People
(If applicable for a transaction)

Driver Sub-Categories
Service Effectiveness / Perception of Value
My need was addressed / My issue was resolved. /
I found what I needed. / My question was answered.
Ease / Simplicity
It was easy to complete what I needed to do. /
It was easy to find what I needed.
Efficiency / Speed
It took a reasonable amount of time to do what I needed to do. / I
found what I needed on the site quickly.
Equity / Transparency
I was treated fairly / I understand what was being asked of me
throughout the process.
Employee Interaction / Warmth / Helpfulness / Competence
Employees I interacted with were helpful. / The Call Center
Representative was committed to solving my problem.

Note: These domains are in alignment with leading practices from both the private and public sectors,
including Fortune 500 companies, market research institutions, and international organizations.
Assess experience drivers one of three ways:
1. Individual questions for each driver on a 5-point Likert scale (strongly agree) to (strongly disagree)
2. A multiple choice question asking “How can we improve” or an equivalent question with a set of
drivers to which the participant may choose all that apply
3. Two multiple choice ‘choose all that apply’ questions, one for selecting which drivers had a positive
impact and one for those that had a negative impact
In general, agencies should follow these leading practices for feedback surveys:
•

For applicable services, customer feedback should be obtained as close to the time of the transaction
as is possible. For example:
o A persistent button on a website for providing feedback
o A prompt at the end of the service engagement
o An email or other message sent soon after the engagement
o A kiosk near the exit of a room or building were a service took place

•

Make data available to program managers as frequently as practical (e.g., daily, weekly, monthly).

•

To the extent possible, feedback collection mechanisms should be brief, thereby imposing minimal
burden on customers and sampling techniques may be used on high-volume transactions to reduce
burden, when appropriate.

•

Administer surveys applying practices for optimizing response rate, for example, presenting only
a single-screen (even on a mobile device) version of the survey.

•

Agencies should have an overarching measurement and collection plan that captures timing for
transaction, journey and relationship customer feedback, taking stock of all data collection efforts

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and minimizing survey fatigue. Based on this strategy, OMB is open to conversations regarding
how and when trust measures are collected. Definitions of these three points in time:
o Transaction (immediately following or within 48 hours): Measuring the customer
perspective after a single, stand-alone interaction such as after viewing a website to find a
piece of information, purchasing a park pass, or speaking with a contact center employee.
o Journey: Measuring the customer perspective after a series of interactions, completion of a
multi-stage process such as applying for and receiving/managing Federal student aid, filing
taxes, or a specific period of someone’s life such as transitioning from military active duty.
o Relationship: Measuring the customer perspective reflecting on the lifetime of their
engagement and series of transactions and journeys with a service providing agency.
•

Agencies are encouraged but not required to also solicit relationship-level customer feedback
reflecting on customers’ overall lifetime of interactions across agency services and perception of
the agency as a whole. In this case, measuring the customer perspective reflecting on the lifetime
of their engagement and series of transactions and journeys with a service providing agency.

•

Data should be coded so that it can be sorted for action by organizational units, such as office
location.

•

Relevant service level indicators (e.g., wait times) and usage statistics (e.g., leveraging the Digital
Analytics Program (DAP)) appropriate to each service should also be collected and measured.

•

CX data collected, including customer feedback data on satisfaction, trust, drivers of experience
and service level metrics, should be made publicly available; for example, through the program
website and the performance.gov CX dashboards, and included in the Annual Performance Report
(see section 280.8).

As overall CX program maturity and capacity increases across the Federal Government, OMB may provide
guidance for additional types and levels of measurement.
280.8

How should customer experience be reflected in the agency’s Annual Performance Plan?

Agency Annual Performance Plans should include indicators for outcomes related to customer experience
and relevant service levels. This should include customer feedback data collected as described above in
section 280.7, as well as service level indicators (e.g., wait times, website utilization data) appropriate to
their program. More information on integrating this information into the Annual Performance Plan is
included in section 210.
280.9

What programs have been identified as High-Impact Service Provider (HISPs)?

High-Impact Service Providers are those Federal entities designated by OMB that provide high-impact
customer-facing services, either due to a large customer base or a high impact on those served by the
program. A HISP is one that interacts with the public to provide a transactional service or perform a
regulatory function in which time, money, or information is used to receive a good, service, or authorization.
HISPs will be reviewed and updated periodically by OMB. The current list of HISPs is available at
Performance.gov/HISPs.
280.10 What additional steps should HISPs take to manage customer experience?
Given the significance of the services they provide, HISPs must:

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•

Collect customer feedback in accordance with section 280.7;

•

Submit data dashboards to OMB at a minimum quarterly, until feedback data is provided directly
to Performance.gov through an open application programming interface (API) (once developed);

•

Conduct an annual CX Capacity-Assessment (submitted to OMB by January 31st) and create a CX
Action Plan (submitted to OMB by April 30th) annually;

•

Embed more customer-focused practices into their service design and delivery such as conducting
customer research through qualitative and quantitative research and journey mapping, and
continually user-testing program elements with customers to refine and improve.

OMB will meet with each HISP to provide support and clarification of expectations.
280.11 What shall the data dashboards submitted to OMB include?
A data reporting template will be provided on the CX MAX Community page. The template includes
instructions, a section for reporting on the overall customer experience measures above, as well as values
across each of the customer experience driver measures, a placeholder for program-specific service-level
indicators as appropriate, and space to summarize recent accomplishments.
280.12 When are the data dashboards due?
HISPs will provide a feedback data to OMB each quarter until data is reported directly through an API to
Performance.gov. Agencies (many of who are collecting data in real-time) should submit their data as soon
as they are able to following the last day of the quarter. Submittals will be due the last business day of the
month following the last day of the quarter. For FY 2021, these due dates are January 29th, April 30th, July
30th, and October 29th. See section 200.
HISPs without the current capacity to collect data using the government-wide measures must identify a
target date for reporting of these metrics not to exceed FY 2021, Quarter 1.
280.13 What shall HISP CX Capacity Assessments and Action Plans include?
The content of CX Capacity Assessments and Action Plans shall address the core CX functions outlined in
section 280.6 and include these primary components:
•

Organization/Accountability: Describing how the HISP’s CX resources are organized, the
leadership responsible for CX, and what measures are in place to ensure program accountability
for CX performance improvement and service delivery;

•

CX Program Maturity: Providing the results of an annual capacity assessment of the CX program
maturity using the maturity model noted above and describing initiatives underway or planned to
improve CX program maturity;

•

CX Data Collection and Metrics: Describing the types of data collected to support CX assessment,
the methods for obtaining feedback, and the methods used to report the data internally and publicly;
and

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•

CX and Service Delivery Improvement: Describing the initiatives underway or planned to improve
the program’s service delivery. This should include how the agency is integrating CX activities
with the 21st Century Integrated Digital Experience Act (IDEA) initiatives underway. When
rationalizing, modernizing, or digitizing websites, forms, and services under IDEA, agencies
should use HISPs as a means for prioritization. The CX Action Plan and annual IDEA report to
Congress should also be in alignment.

Templates for the CX Capacity Assessment and Action Plan are provided on the CX MAX Community
page. CX Capacity Assessments shall be completed and submitted to OMB by January 29th, 2021.
Capacity-Assessments are meant to be a mechanism for an intra-agency convening and discussion of CX
management, and HISPs should engage at a minimum performance representatives, program leadership,
front-line employees, and functional representation such as IT, Operations, Communications, Digital, etc.
Action Plans shall be completed by April 30th, 2021, submitted to OMB, and will be made publicly available
on performance.gov.

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SECTION 290 – EVALUATION AND EVIDENCE-BUILDING ACTIVITIES
Table of Contents
290.1
290.2
290.3
290.4
290.5
290.6
290.7
290.8
290.9
290.10
290.11
290.12
290.13
290.14
290.15
290.16
290.17
290.18

To which agencies does this section apply?
How do the requirements in this section apply to sub-agencies, bureaus, or divisions within
CFO Act agencies?
What is the Foundations for Evidence-Based Policymaking Act of 2018 (i.e., the “Evidence
Act”), and what is its relationship to the Federal Performance Framework?
What new positions were created by the Evidence Act?
What is the role of agency Evaluation Officers, and how does the agency designate and
notify OMB of the designation?
Who supports the work of the agency Evaluation Officer?
What is a Learning Agenda (i.e., Evidence-Building Plan)?
How, and how often, should an agency updates its Learning Agenda?
How does the Learning Agenda relate to the agency Strategic Plan?
How does the Learning agenda relate to agency obligations under Executive Order 12866,
Regulatory Planning and Review?
What is an Annual Evaluation Plan?
How does the Annual Evaluation Plan relate to the agency’s Annual Performance Plan?
What is the Capacity Assessment for Statistics, Evaluation, Research and Analysis that is
required as part of the Evidence Act?
How do the Learning Agenda, Annual Evaluation Plan, and Capacity Assessment relate to
one another?
How does OMB Memorandum M-20-12 (Phase 4 Implementation of the Foundations for
Evidence-Based Policymaking Act of 2018: Program Evaluation Standards and Practices)
affect Evidence Act activities and deliverables?
How and when should agencies develop and publish their Learning Agenda, Annual
Evaluation Plan, and Capacity Assessment?
What is OMB’s role with respect to the Evidence Act deliverables?
What is the relationship between these activities and the agency’s budget submission?
Summary of Changes

Provides additional guidance to agencies on implementing evaluation and evidence-building
activities required by the Foundations for Evidence-Based Policymaking Act of 2018 (the “Evidence
Act”), and describes the relationship of evaluation and evidence to the Federal Performance
Framework, as well as the relationship between the various documents required by Title I of the
Evidence Act.

290.1

To which agencies does this section apply?

This section is a requirement for CFO Act agencies and is strongly encouraged for all others.

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290.2

How do the requirements in this section apply to sub-agencies, bureaus, and divisions within
CFO Act agencies?

While the requirements in this section apply to CFO Act agencies, it is OMB’s expectation, as noted in
OMB Memorandum M-19-23, that the deliverables discussed here (i.e., Learning Agenda, Annual
Evaluation Plan, and Capacity Assessment) reflect activities across the agency (i.e., the entire Cabinet-level
Department). To that end, the activities of sub-agencies, bureaus, and divisions within a CFO Act agency
should be reflected in these documents. Thus, OMB expects that these sub-agencies, bureaus, and divisions
be actively engaged in the process to meet these requirements. Additionally, as noted in OMB
Memorandum M-19-23, OMB strongly encourages sub-agencies, operational divisions, or bureaus of CFO
Act agencies, as well as non-CFO Act agencies, to develop and implement similar deliverables that tie into
and are consistent with, but are not limited by, the agency-wide deliverables, as appropriate. For subagencies, operational divisions, or bureaus of CFO Act agencies that are already undertaking these evidence
activities, the Evidence Act requirements should be used to strengthen or uphold their current processes, as
well as tie into and inform agency-wide efforts.
290.3

What is the Foundations for Evidence-Based Policymaking Act of 2018 (i.e., the Evidence
Act), and what is its relationship to the Federal Performance Framework?

The Foundations for Evidence-Based Policymaking Act of 2018 (or “Evidence Act”) advances data and
evidence-building functions in the Federal government by statutorily mandating Federal evidence-building
activities, open government data, and confidential information protection and statistical efficiency. The
Evidence Act addresses about half of the recommendations of the bipartisan Commission on EvidenceBased Policymaking and was enacted into law on January 14, 2019 as Public Law 115-435. Many of the
Evidence Act’s provisions support the Federal Performance Framework, and the Act emphasizes the need
for collaboration and coordination of agency staff and activities in order to achieve successful
implementation. Two of the Act’s provisions (Learning Agendas and Capacity Assessments) modify what
is required in agency strategic plans, and one provision (Annual Evaluation Plans) adds a new requirement
concurrent with the performance plan cycle.
290.4

What new positions were created by the Evidence Act?

The Evidence Act created three new positions: Chief Data Officers (all agencies), Evaluation Officers (CFO
Act agencies), and Statistical Officials (CFO Act agencies).
290.5

What is the role of agency Evaluation Officers, and how does the agency designate and notify
OMB of the designation?

The Evaluation Officer is responsible for playing a leading role in overseeing the agency’s evaluation
activities, learning agenda, and information reported to OMB on evidence, as well as collaborating with,
shaping, and making contributions to other evidence-building functions within the agency. The Evaluation
Officer is responsible for providing technical and methodological leadership to assess, improve, and advise
evaluation activities across the agency. For agencies that are less mature in their evaluation activities, or
for those agencies without additional evaluation expertise distributed throughout the agency, the Evaluation
Officer may also be responsible for conceptualizing, prioritizing, and designing the agency’s evaluation
activities. Each agency must have one Evaluation Officer to serve in this role for the agency as a whole
(e.g., the entire Cabinet-level department). In addition, where appropriate, OMB strongly recommends that
agencies consider building capacity in operational divisions, bureaus, or sub-agencies within the agency
that also may have a need for an evaluation officer, with the agency-level official providing technical
leadership and coordination across those officials.

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Specifically, the Evaluation Officer serves as:
•

Agency champion for, and educate agency staff and leaders about, evaluation, including what
evaluation is, the value of conducting evaluations, how to discern high-quality evaluation from
other types of analyses, and the importance of evaluation as a strategic investment;

•

Senior advisor to agency leaders on issues of evaluation policy and practice, such as designing and
undertaking evaluations, interpreting results, and integrating evaluation findings into day-to-day
agency operations, management processes, budgeting, strategic planning, and other decisions;

•

Senior agency contact on evaluation for agency-wide and cross-cutting evaluation efforts, both with
external stakeholders and in coordination with senior officials responsible for other agency
functions, including officials responsible for implementing privacy policy, the Chief Data Officer,
the Chief Information Officer, the Statistical Official, the Performance Improvement Officer,
additional evaluation and analysis units and personnel in the agency, and others as appropriate;

•

Participant in the agency’s Chief Operating Officer-led efforts to review progress on Agency
Priority Goals and other management priorities to ensure that evidence is included and used
appropriately;

•

Member of the agency Data Governance Body; and

•

Member of the interagency Evaluation Officer Council.

The Evaluation Officer also oversees or conducts:
•

Assessments of the coverage, quality, methods, effectiveness, objectivity, scientific integrity, and
balance of the portfolio of evaluations, policy research, and ongoing evaluation activities of the
agency, in consultation with other methodologists, such as the Statistical Official, when
appropriate;

•

Improvement of agency capacity to support the development and use of evaluation, coordinate and
increase technical expertise available for evaluation and related research activities within the
agency, and improve the quality of evaluations and knowledge of evaluation methodology and
standards;

•

Implementation of OMB Memorandum M-20-12, Phase 4 Implementation of the Foundations for
Evidence-Based Policymaking Act of 2018: Program Evaluation Standards and Practices;

•

Establishment and implementation of an agency evaluation policy that affirms the agency’s
commitment to conducting rigorous, relevant evaluations and to using evidence from evaluations
to inform policy and practice. The policy will provide the agency’s stakeholders with a clear
understanding of the expectations related to key principles, such as evaluation relevance and utility,
rigor, independence and objectivity, transparency, and ethics;

•

Required coordination, development, and implementation of the plans required under section 312
of the Evidence Act:
o Learning Agenda (evidence-building plan) included as part of the Agency Strategic Plan;
o Annual Evaluation Plan, submitted in conjunction with the Annual Performance Plan and
Strategic Review; and

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o

Capacity Assessment, included as part of the Agency Strategic Plan.

•

Development of new, or improvement of existing, processes to integrate evaluation findings into
agency decision-making and other functions;

•

Management of agency’s evaluation policies that uphold and adhere to the program evaluation
standards in OMB Memorandum M-20-12 to ensure the scientific integrity, quality, and
accountability of the agency’s evaluation activities; and

•

Use and dissemination of evaluation results throughout the agency and to the public, as appropriate.

Agencies must provide any changes to their designated Evaluation Officer to OMB via email at
EvidenceAct@omb.eop.gov and update their agency’s https://[agency].gov/data webpage accordingly.
290.6

Who supports the work of the agency Evaluation Officer?

The work of the Evaluation Officer is supported by the Statistical Official and Chief Data Officer, as well
as program staff; other evaluation, statistics, analysis, data, enterprise risk management, and performance
units and personnel in the agency; policy staff; regulatory staff; privacy and information law and policy
personnel; and agency leadership. Further, it is OMB’s expectations that staff throughout the agency,
including sub-agencies, bureaus, and divisions, will meaningfully support the work of the Evaluation
Officer as they fulfill the requirements laid out in this section.
290.7

What is a Learning Agenda (i.e., “Evidence-Building Plan”)?

The Learning Agenda (i.e., the Evidence-Building Plan) is a systematic plan for identifying and addressing
policy questions relevant to the programs, policies, and regulations of the agency. It identifies, prioritizes,
and establishes strategies to develop evidence to answer important short- and long-term strategic questions
(i.e., questions about how the agency meets its missions, including about how programs, policies, and
regulations function both individually and in combination) and operational questions (i.e., questions about
the agency’s operations like human resources, grant-making, and internal processes). Some learning agenda
questions are best answered by program evaluation methods, while other learning agenda questions are best
answered by other evidence building strategies such as foundational fact-finding, performance
measurement, or policy analysis. Learning agendas should be iterative, flexible, transparent, and tailored to
both meet an individual agency’s needs and address agency-specific challenges to developing evidence.
For the purposes of implementing the Evidence Act, learning agendas do not refer to the professional
development plans for employees’ human capital development.
Learning agendas should be prospective and highlight recent, existing, and future evidence-building
activities, make an agency’s evidence-building plans transparent, and promote interest and buy-in to the
studies, evaluations, and other learnings that will follow from them. Through the necessary consultations
with stakeholders, learning agendas provide an opportunity to align efforts and promote interagency
collaboration in areas of joint focus or shared populations or goals. For agencies with more mature
evidence-building efforts, and which may already have comprehensive research plans, research roadmaps,
enterprise learning agendas, or evaluation strategic plans, the learning agenda may highlight and prioritize
existing efforts. However, they should not restate existing portfolios of work. For agencies with emerging
evidence-building functions, the learning agenda may emphasize and help coordinate efforts to design and
implement new evidence building activities. As a result, there is no single approach or format that will be
effective for every agency.

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A learning agenda is a systemic way to identify the data agencies intend to collect, use, or acquire as well
as the methods and analytical approaches to facilitate the use of evidence in policymaking. They allow
agencies to more strategically plan their evidence-building activities, including how to prioritize limited
resources and how to address potential information gaps that may inhibit the agency’s effective mitigation
of risks identified through their enterprise risk management processes. Learning agendas complement, but
are distinct from research and development planning for the purposes of building the stock of knowledge
and can also complement an agency’s submission to the Unified Agenda of Federal Regulatory and
Deregulatory Actions regulatory planning process and published agenda by clearly documenting how an
agency intends to build and use evidence to support its proposed regulatory actions.
290.8

How, and how often, should an agency update its Learning Agenda?

As noted in OMB Memorandum M-19-23, agencies must revisit their learning agendas at least annually
and update them as needed to reflect progress toward meeting the agency's original learning goals and
objectives, shifting agency priorities, changing contexts within which the agency operates, and emergent
needs. Learning agendas should also be updated to incorporate, when available, the results of the activities
an agency undertakes to answer priority questions. However, OMB does not expect that agencies will
rewrite or draft a new learning agenda annually. Similarly, while part of agency strategic plans, OMB
recognizes that the Learning Agenda can be updated independently from those plans. OMB does not expect
that updates to the Learning Agenda will also require updates to the full Strategic Plan document (see
section 230.19 for information on how to update the Strategic Plan). Before publishing an updated Learning
Agenda, agencies should submit it to OMB for review. Updated learning agendas should be submitted to
OMB via email at EvidenceAct@omb.eop.gov, and posted on the agency’s website and uploaded to
performance.gov.
290.9

How does the Learning Agenda relate to the agency Strategic Plan?

The Evidence Act requires that agencies’ strategic plans include a section on evidence building to be
developed in conjunction with the agency’s process of updating its strategic plans every four years. This
section is the Learning Agenda. The Learning Agenda should cover a four-year period aligned with the
strategic plan and address priority questions across the entire agency (i.e., the entire Cabinet-level
Department). The Learning Agenda should inform the other portions of the strategic plan, and vice versa.
The knowledge gained through undertaking evidence-building activities should inform not only the
agency’s current decision-making and operations, but should also help to shape future strategic plans.
The Learning Agenda must be a standalone component of the agency strategic plan. Agencies may include
it as a separate section, chapter, or appendix. If an agency chooses to include the Learning Agenda as an
appendix, they must summarize the Learning Agenda somewhere in the body of the strategic plan (see 210).
As appropriate, agencies are encouraged to incorporate elements of the Learning Agenda throughout the
strategic plan (e.g., the priority questions) in addition to the standalone document in order to create a
coherent narrative throughout.
290.10 How does the Learning Agenda relate to agency obligations under Executive Order 12866,
Regulatory Planning and Review?
The Learning Agenda fully complements Executive Order 12866 (E.O.) and will support agencies in
fulfilling their obligations under the E.O. The Evidence Act requires that agencies’ learning agendas include
“policy questions relevant to…regulations of the agency.” Under Executive Order 12866, Regulatory
Planning and Review, agencies are directed to adhere to a set of principles for regulatory policymaking.
Agencies should read the principles articulated in E.O. 12866 as fully consistent with the requirement to
include priority policy questions about regulations in their learning agenda. Further, the principles laid out
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in E.O. 12866 provide a framework for agencies to use as they think about how to address and include
priority regulatory questions in their learning agendas. For example, one principle states that agencies
should base decisions on the best reasonably obtainable scientific, technical, economic, and other
information concerning the need for, and consequences of, the intended regulation (Section 1(b)(7)). To
that end, agencies should use the learning agenda as an important tool to help them build evidence to gather
that best reasonably obtainable information. Additionally, fully assessing both the costs and the benefits of
the intended regulation as obligated by the E.O. (Section 6, (a)(3)), requires objective evidence and data.
To support future cost-benefit analyses, agencies should include questions in their learning agenda related
to the measurement and comparison of actual costs with anticipated costs prior to implementation of a
regulation.
290.11 What is an Annual Evaluation Plan?
The Evidence Act requires agencies to develop an Annual Evaluation Plan, which describes the significant
evaluation activities the agency plans to conduct in the fiscal year following the year in which it is
submitted. It should include “significant” evaluations that would help answer priority questions on the
Learning Agenda and any other “significant” evaluation, such as those required by statute. The significance
of an evaluation study should be defined by each agency and take into consideration factors such as the
importance of a program or funding stream to the agency mission; the size of the program in terms of
funding or people served; and the extent to which the study will fill an important knowledge gap regarding
the program, population(s) served, or the issue(s) that the program was designed to address. Agencies
should clearly state their criteria for designating evaluations as “significant” in their plans.
Annual Evaluation Plans offer agencies the opportunity to methodically plan and document their approach
to evaluation and, in particular, how their intended evaluations will support those questions on the agency’s
learning agenda that are best answered by evaluation. These plans will describe the systematic collection
and analysis of information about the characteristics and outcomes of programs, projects, and processes as
a basis for judgments, to improve effectiveness, and/or inform decision-makers about current and future
activities. Annual Evaluation Plans support effective and efficient government by requiring agencies to
think proactively and methodically about how they will use evaluation to help them operationalize and
implement the activities needed to answer the agency’s significant evaluation questions, both those laid out
in the learning agenda and others that may be required by mandate. Further, the publication of these plans
likewise supports more effective government as it allows the public to understand what and how an agency
plans to evaluate, and holds the agency accountable to undertake those activities.
290.12 How does the Annual Evaluation Plan relate to the agency’s Annual Performance Plan?
The Evidence Act requires agencies to develop an Annual Evaluation Plan to be submitted in conjunction
with the agency’s Annual Performance Plan. The Annual Evaluation Plan describes the significant
evaluations that the agency plans to conduct in the fiscal year following the year in which the Annual
Evaluation Plan is submitted.
290.13 What is the Capacity Assessment for Research, Evaluation, Statistics, and Analysis that is
required as part of the Evidence Act?
The Evidence Act requires agencies to submit a Capacity Assessment for Research, Evaluation, Statistics,
and Other Analysis (hereafter referred to as “Capacity Assessment”) every four years as part of their
Strategic Plans. Led by the Evaluation Officer, in conjunction with the Statistical Official, Chief Data
Officer, and other agency personnel, this requires agencies to conduct and provide an assessment of the
coverage, quality, methods, effectiveness, and independence of the statistics, evaluation, research, and

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analysis efforts of the agency. Thus, agencies should assess their statistics, evaluation, research, and
analysis activities against the following criteria:
• Coverage: what is happening and where is it happening?
• Quality: are the data used of high quality with respect to utility, objectivity, and integrity?
• Methods: what are the methods being used for these activities, do these methods incorporate the
necessary level of rigor, and are those methods appropriate for the activities to which they are
being applied?
• Effectiveness: are the activities meeting their intended outcomes, including serving the needs of
stakeholders and being disseminated?
• Independence: to what extent are the activities being carried out free from bias and inappropriate
influence?
For each of the areas of assessment - statistics, evaluation, research and analysis - OMB encourages
agencies to consider the above criteria and think about how those criteria apply for each of these activities
within the agency.
In considering the criterion above, agencies must also address the following as part of the Capacity
Assessment for Statistics, Evaluation, Research, and Analysis:
• A list of the activities (e.g., programs, initiatives, etc.) and operations (e.g., administrative and
support tasks) of the agency that are currently being evaluated and analyzed;
• The extent to which the evaluations, research, and analysis efforts and related activities of the
agency support the needs of various divisions within the agency;
• The extent to which the evaluation, research, and analysis efforts and related activities of the agency
address an appropriate balance between needs related to organizational learning, ongoing program
management, performance management, strategic management, interagency and private sector
coordination, internal and external oversight, and accountability;
• The extent to which evaluation and research capacity is present within the agency to include
personnel and agency processes for planning and implementing evaluation activities, disseminating
best practices and findings, and incorporating employee views and feedback; and
• The extent to which the agency has the capacity to assist agency staff and program offices to
develop the capacity to use evaluation research and analysis approaches and data in the day-to-day
operations.
These specific components tie directly to the criteria and address elements like coverage (i.e., the list of
evaluation activities within the agency) and effectiveness (i.e., the extent to which these activities meet the
needs of the agency and appropriately balance across those needs). In addition, these requirements touch
on important areas like dissemination of findings from statistics, evaluation, research, and analysis activities
(i.e., does the agency have processes and procedures in place to make sure findings are disseminated?), as
well as the agency’s capacity to use the these findings (i.e., does the agency have processes, procedures,
and trained staff in place to use the findings to support agency learning and improvement?). As agencies
assess their capacity in the areas of coverage, quality, methods, effectiveness, and independence, it is
important to consider not only whether and how the agency is doing those activities, but also whether they
have staffing, infrastructure, and processes to do so. In that sense, this Capacity Assessment should be
holistic, considering the agency’s current capacity, but also what future capacity might be needed.
The Capacity Assessment is expected to provide agencies with a baseline against which they can measure
improvements to coverage, quality, methods, effectiveness, and independence of their statistics, evaluation,
research, and analysis activities. The Capacity Assessment will provide senior officials with information
needed to improve the agency’s ability to support the development and use of evaluation, coordinate and
increase technical expertise available for evaluation and related research activities within the agency, and
improve the quality of evaluations and knowledge of evaluation methodology and standards.
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In conducting the assessment, agencies should draw on existing OMB guidance and policies, including, but
not limited to:
• OMB Memorandum M-19-23, Phase I Implementation of the Foundations for Evidence-Based
Policymaking Act of 2018: Learning Agendas, Personnel, and Planning Guidance;
•

OMB Memorandum M-20-12, Phase 4 Implementation of the Foundations for Evidence-Based
Policymaking Act of 2018: Program Evaluation Standards and Practices;

•

OMB Memorandum M-19-15, Improving Implementation of the Information Quality Act;

•

OMB Memorandum M-18-04, Monitoring and Evaluation Guidelines for Federal Departments
and Agencies that Administer United States Foreign Assistance;

•

Guidelines for Ensuring and Maximizing the Quality, Objectivity, Utility, and Integrity of
Information Disseminated by Federal Agencies; and

•

OMB Statistical Policy Directives.

In drafting the Capacity Assessment, OMB encourages agencies to use a format, process, and structure that
best meets their specific context. There is no template or specific format for this document, but OMB
expects that each agency’s assessment will include discussion and analysis of the five criteria (i.e.,
coverage, quality, methods, effectiveness, and independence) for their statistics, evaluation, research, and
analysis activities, including those specific components listed above. The Capacity Assessment must be a
standalone component of the agency strategic plan. Agencies may include it as a separate section, chapter,
or appendix. If an agency chooses to include the Capacity Assessment as an appendix, they must summarize
the Capacity Assessment somewhere in the body of the strategic plan.
290.14 How do the Learning Agenda, Annual Evaluation Plan, and Capacity Assessment relate to
one another?
While the Learning Agenda, Annual Evaluation Plan, and Capacity Assessment for Statistics, Evaluation,
Research, and Analysis are independent documents, the nature of their contents necessitates that they have
complementary relationships with one another.
Learning Agendas and Annual Evaluation Plans. OMB expects that there will necessarily be some
overlap between these two documents, but perfect overlap is not expected. That is, agencies should let the
content of each document drive the overlap between the questions that appear in the Annual Evaluation
Plan and those that also appear in the Learning Agenda. OMB expects that some “significant” evaluations
from the Annual Evaluation Plan will appear on the Learning Agenda, and vice versa, but that the Annual
Evaluation Plan may also include other “significant” evaluations depending on how the agency defines
significant. For example, an agency may have a statutory requirement to conduct an evaluation of a
particular program. This particular evaluation may not address a priority question on the Learning Agenda,
but may nonetheless be considered “significant” if the agency includes Congressional mandate as one of
the criteria to determine significance.
Conversely, OMB expects that the activities an agency includes on its learning agenda to answer priority
questions will include non-evaluation activities, such as performance measurement, foundational fact
finding, and policy analysis. As noted in OMB Memorandum M-19-23, the questions to be answered must
drive the methods to be used (and not vice versa), and OMB expects that some questions on the Learning

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Agenda are most appropriately answered by methods other than program evaluation. Thus, the Learning
Agenda should include activities beyond those significant evaluations on the Annual Evaluation Plan.
There is also a timing consideration with these documents. While the Annual Evaluation Plan focuses on
the activities that an agency plans to undertake in the fiscal year following the fiscal year in which the plan
is published, the Learning Agenda is a longer-term document that covers the full period of the strategic plan
(i.e., not less than four years). Depending on how and how often an agency updates its Learning Agenda,
“significant” evaluations listed on Annual Evaluation Plans published in the middle of the time period
covered by the Learning Agenda (e.g., FY 2024 and FY 2025), may not be reflected in the Learning Agenda.
Learning Agenda and Capacity Assessment. While the Learning Agenda and Capacity Assessment are
both components of the agency strategic plan, they are distinct documents with different purposes and
content. However, the nature of each necessitates that they complement one another. For instance, the
Learning Agenda will highlight the activities an agency plans to undertake to answer its priority questions.
The Capacity Assessment, through its analysis of the coverage, quality, methods, effectiveness, and
independence of statistics, evaluation, research, and analysis activities, necessarily provides information
about the extent to which the agency has the capacity to undertake the activities outlined in the Learning
Agenda, as well as other evidence-building activities. OMB expects, for instance, that the activities
discussed in the Learning Agenda might likewise appear under coverage within the Capacity Assessment
as either the current capacity or capacity needed in the future.
Annual Evaluation Plan and Capacity Assessment. The Annual Evaluation Plan and Capacity Assessment
are distinct documents that serve different purposes. However, as with the Learning Agenda and Capacity
Assessment discussed above, the nature of each of these two documents necessitates that they complement
one another. For instance, the Annual Evaluation Plan includes the “significant” evaluations that an agency
plans to undertake in the following fiscal year. This information will likely also be covered as part of the
list of evaluation and analysis activities required in the Capacity Assessment. Similarly, the Annual
Evaluation Plan requires agencies to discuss their plans to disseminate and use the findings from the
significant evaluations included in the plan. OMB expects that this information may serve as one input to
the agency’s assessment of its capacity to disseminate and use information resulting from its statistics,
evaluation, research, and analysis activities as required in the Capacity Assessment. Thus, as is true of the
relationship between other documents described here, OMB expects there will be some overlap in portions
of the documents.
290.15 How does OMB Memorandum M-20-12 (Phase 4 Implementation of the Foundations for
Evidence-Based Policymaking Act of 2018: Program Evaluation Standards and Practices) affect
Evidence Act activities and deliverables?
OMB Memorandum M-20-12, “Phase 4 Implementation of the Foundations for Evidence-Based
Policymaking Act of 2018: Program Evaluation Standards and Practices,” provides program evaluation
standards and practices to guide agencies in developing and implementing evaluation activities, evaluation
policies, and in hiring and retaining qualified staff. These standards inform both specific evaluations and
the broader set of evaluation activities, including Annual Agency Evaluation Plans and other evaluations
undertaken to address Learning Agenda priorities.
The standards are:
• Relevance and Utility: Federal evaluations must address questions of importance and serve the
information needs of stakeholders in order to be useful resources.
• Rigor: Federal evaluations must produce findings that Federal agencies and their stakeholders can
confidently rely on, while providing clear explanations of limitations.

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•

•
•

Independence and Objectivity: Federal evaluations must be viewed as objective in order for
stakeholders, experts, and the public to accept their findings. Evaluators should operate with an
appropriate level of independence from programmatic, regulatory, policymaking and stakeholder
activities.
Transparency: Federal evaluations must be transparent in the planning, implementation, and
reporting phases to enable accountability and help ensure that aspects of an evaluation are not
tailored to generate specific findings.
Ethics: Federal evaluations must be conducted to the highest ethical standards to protect the public
and maintain public trust in the government’s efforts.

The practices are:
1. Build and Maintain Evaluation Capacity
2. Use Expert Consultation Effectively
3. Establish, Implement, and Widely Disseminate an Agency Evaluation Policy
4. Pre-Specify Evaluation Design and Methods
5. Engage Key Stakeholders Meaningfully
6. Plan Dissemination Strategically
7. Take Steps to Ensure Ethical Treatment of Participants
8. Foster and Steward Data Management for Evaluation
9. Make Evaluation Data Available for Secondary Use
10. Establish and Uphold Policies and Procedures to Protect Independence and Objectivity
The Program Evaluation Standards and Practices are designed to improve the quality and use of
evaluation across Federal agencies, while recognizing that agencies must build policies, evaluation
offices, and infrastructure that meet their distinct evaluation needs and responsibilities. As such, these
standards and practices apply not just to Federal evaluation offices, but also have applicability to other
Federal units that carry out or sponsor evaluation and to individual evaluators, including Federal
evaluation staff, outside partners, and recipients of Federal awards that are performing work on behalf of
the agency. OMB Memorandum M-20-12 Appendix B and C includes a more detailed explanation of the
standards and practices.
290.16 How and when should agencies develop and publish their Learning Agenda, Annual
Evaluation Plan, and Capacity Assessment?
Learning Agenda: Agencies should be in the process of developing and implementing the Interim Learning
Agenda that is due in September 2020 (see section 200.24). Please note that while OMB is not requiring
that agencies publish the Interim Learning Agenda, agencies are strongly encouraged to do so and should
notify OMB of its publication, including its location on the agency’s webpage.
Annual Evaluation Plan: Agencies should be in the process of developing their first annual evaluation
plan, which will cover “significant” evaluations planned for FY 2022. At a minimum, this plan shall
describe evaluation activities for fiscal year FY 2022, including key questions for each planned
"significant” evaluation study and key information collections or acquisitions the agency plans to begin.
Capacity Assessment of Statistics, Evaluation, Research, and Analysis: Agencies should be in the process
of beginning to assess the coverage, quality, methods, effectiveness, and independence of their statistics,
evaluation, research, and analysis efforts in preparation to submit the Interim Capacity Assessment in
September 2020. This assessment should provide a comprehensive view of agency capacity. Please note
that while OMB is not requiring that agencies publish the Interim Capacity Assessment, agencies are
strongly encouraged to do so and should notify OMB of its publication, including its location on the
agency’s webpage.

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The table below provides an updated timeline for developing and publishing these requirements.
Submission
Location

Submission Date

Description/Deliverable

September, 2020
(concurrent w/ FY
2022 Budget
submission)

Agencies submit for OMB review:
- Interim Learning Agenda
-draft FY 2022 Annual Evaluation Plan
-Interim Capacity Assessment

MAX
“Submission
Portal”

January 11, 2021

For OMB review and clearance, agencies submit final draft:
-FY 2022 Annual Evaluation Plan

MAX
“Submission
Portal”

February, 2021
(concurrent with FY
2022 Budget
release)

Publish:
-FY 2022 Annual Evaluation Plan

Agency website/
Performance.gov

30 days prior to
release

The Interim Learning Agenda and Capacity Assessment are
not required to be publically available. If an agency chooses
this, they must submit to OMB for review prior to
publication

MAX
“Submission
Portal”

June 4, 2021

Agencies submit for OMB review:
-annotated outline of updated agency Learning Agenda
-initial draft Capacity Assessment

MAX
“Submission
Portal”

September, 2021
(concurrent w/ FY
2023 Budget
submission)

Agencies submit for OMB review:
-full draft Learning Agenda
-draft FY 2023 Annual Evaluation Plan
-full draft Capacity Assessment

MAX
“Submission
Portal”

December 23, 2021

For OMB review and clearance, agencies submit final draft
(as part of Agency Strategic Plan):
- Learning Agenda
- Capacity Assessment

MAX
“Submission
Portal”

January 14, 2022

For OMB review and clearance, agencies submit final draft:
-FY 2023 Annual Evaluation Plan

MAX
“Submission
Portal”

February, 2022
(concurrent with FY
2023 Budget
release)

Publish:
-Final Learning Agenda and Capacity Assessment (as part of
Agency Strategic Plan)
-FY 2023 Annual Evaluation Plan

Agency website/
Performance.gov

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290.17 What is OMB’s role with respect to the Evidence Act deliverables?
OMB will play a primary role in supporting agencies regarding the Evidence Act deliverables (i.e., the
Learning Agenda, Annual Evaluation Plan, and Capacity Assessment for Statistics, Evaluation, Research,
and Analysis) described in section 290. OMB will:
• Work with agencies as they develop these documents, providing technical assistance, clarifying
direction, and support as needed;
• Review the agency’s draft documents, and provide feedback to the agency on those documents,
including whether they adhere to OMB guidance, suggestions for improving the agency’s ability
to build and use evidence, and the extent to which they reflect the evidence and learning needs of
the agency; and
• Review the agency’s deliverables prior to publication to ensure that prior OMB feedback has been
considered, and that the final documents and planned activities align with Administration policy
and priorities.
290.18 What is the relationship between these activities and the agency’s budget submission?
An agency’s budget request should be supported by all available evidence. Agencies shall commit to
building evidence in priority areas where it is lacking, and the results of these evidence-building activities
shall inform future budget requests.

Page 12 of Section 290

OMB Circular No. A-11 (2020)

CIRCULAR NO. A–11
PART 7
APPENDICES AND
CAPITAL PROGRAMMING GUIDE

EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
JULY 2020

APPENDIX A—SCOREKEEPING GUIDELINES

APPENDIX A—SCOREKEEPING GUIDELINES
Section 252(d)(5) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended
(BBEDCA, sometimes known as GRH in reference to its three Senate sponsors: Phil Gramm (R-TX),
Warren Rudman (R-NH), and Ernest Hollings (D-SC)) requires the Office of Management and Budget
(OMB) and the Congressional Budget Office (CBO) to determine common budget scorekeeping
guidelines in consultation with the Committees on the Budget of the House of Representatives and the
Senate. The following guidelines were set forth in 1997 in the joint explanatory statement of the
committee of conference accompanying conference report 105-217, on the Balanced Budget Act of 1997,
with any subsequent revisions agreed upon by the scorekeepers.
These budget scorekeeping guidelines are used by the House and Senate Budget Committees, the
Congressional Budget Office, and the Office of Management and Budget (the "scorekeepers") in measuring
compliance with the Congressional Budget Act of 1974 (CBA), as amended; the Balanced Budget and
Emergency Deficit Control Act of 1985 (BBEDCA), as amended; and the Statutory Pay-As-You-Go Act
of 2010. The purpose of the guidelines is to ensure that the scorekeepers measure the effects of legislation
on the deficit consistent with established scorekeeping conventions and with the specific requirements in
those Acts regarding discretionary spending, direct spending, and receipts. These rules are reviewed
periodically by the scorekeepers and revised as necessary to adhere to the purpose. They cannot be changed
unless all of the scorekeepers agree. New accounts or activities are classified only after consultation among
the scorekeepers. Accounts and activities cannot be reclassified unless all of the scorekeepers agree.
1. Classification of appropriations
A list of appropriations that are normally enacted in appropriations acts is included in the conference report
of the Balanced Budget Act of 1997, House Report 105–217, pages 1014–1053. The list identifies
appropriated entitlements and other mandatory spending in appropriations acts, and it identifies
discretionary appropriations by category.
2. Outlays prior
Outlays from prior-year appropriations will be classified consistent with the discretionary/mandatory
classification of the account from which the outlays occur.
3. Direct spending programs
Revenues, entitlements and other mandatory programs (including offsetting receipts) will be scored at
current law levels, as defined in section 257 of GRH, unless congressional action modifies the authorizing
legislation. Substantive changes to or restrictions on entitlement law or other mandatory spending law in
appropriations laws will be scored against the Appropriations Committee's section 302(b) allocations in the
House and the Senate. For the purpose of CBA scoring, direct spending savings that are included in both
an appropriations bill and a reconciliation bill will be scored to the reconciliation bill and not to the
appropriations bill. For scoring under sections 251 or 252 of GRH, such provisions will be scored to the
first bill enacted.
4. Transfer of budget authority from a mandatory account to a discretionary account
The transfer of budget authority to a discretionary account will be scored as an increase in discretionary
budget authority and outlays in the gaining account. The losing account will not show an offsetting
reduction if the account is an entitlement or mandatory program.
OMB Circular No. A–11 (2020)

Page 1 of Appendix A

APPENDIX A—SCOREKEEPING GUIDELINES

5. Permissive transfer authority
Permissive transfers will be assumed to occur (in full or in part) unless sufficient evidence exists to the
contrary. Outlays from such transfers will be estimated based on the best information available, primarily
historical experience and, where applicable, indications of Executive or congressional intent.
This guideline will apply both to specific transfers (transfers where the gaining and losing accounts and the
amounts subject to transfer can be ascertained) and general transfer authority.
6. Reappropriations
Reappropriations of expiring balances of budget authority will be scored as new budget authority in the
fiscal year in which the balances become newly available.
7. Advance appropriations
Advance appropriations of budget authority will be scored as new budget authority in the fiscal year in
which the funds become newly available for obligation, not when the appropriations are enacted.
8. Rescissions and transfers of unobligated balances
Rescissions of unobligated balances will be scored as reductions in current budget authority and outlays in
the year the money is rescinded.
Transfers of unobligated balances will be scored as reductions in current budget authority and outlays in
the account from which the funds are being transferred, and as increases in budget authority and outlays in
the account to which these funds are being transferred.
In certain instances, these transactions will result in a net negative budget authority amount in the source
accounts. For purposes of section 257 of GRH, such amounts of budget authority will be projected at zero.
Outlay estimates for both the transferring and receiving accounts will be based on the spending patterns
appropriate to the respective accounts.
9. Delay of obligations
Appropriations acts specify a date when funds will become available for obligation. It is this date that
determines the year for which new budget authority is scored. In the absence of such a date, the act is
assumed to be effective upon enactment.
If a new appropriation provides that a portion of the budget authority shall not be available for obligation
until a future fiscal year, that portion shall be treated as an advance appropriation of budget authority. If a
law defers existing budget authority (or unobligated balances) from a year in which it was available for
obligation to a year in which it was not available for obligation, that law shall be scored as a rescission in
the current year and a reappropriation in the year in which obligational authority is extended.
10. Contingent legislation
If the authority to obligate is contingent upon the enactment of a subsequent appropriation, new budget
authority and outlays will be scored with the subsequent appropriation. If a discretionary appropriation is
contingent on the enactment of a subsequent authorization, new budget authority and outlays will be scored
with the appropriation. If a discretionary appropriation is contingent on the fulfillment of some action by
Page 2 of Appendix A

OMB Circular No. A–11 (2020)

APPENDIX A—SCOREKEEPING GUIDELINES

the Executive branch or some other event normally estimated, new budget authority will be scored with the
appropriation, and outlays will be estimated based on the best information about when (or if) the
contingency will be met. If direct spending legislation is contingent on the fulfillment of some action by
the Executive branch or some other event normally estimated, new budget authority and outlays will be
scored based on the best information about when (or if) the contingency will be met. Non-lawmaking
contingencies within the control of the Congress are not scoreable events.
11. Scoring purchases
When a law provides the authority for an agency to enter into a contract for the purchase, lease-purchase,
capital lease, or operating lease of an asset, budget authority and outlays will be scored as follows:
For lease-purchases and capital leases, budget authority will be scored against the legislation in the year in
which the budget authority is first made available in the amount of the estimated net present value of the
Government's total estimated legal obligations over the life of the contract, except for imputed interest costs
calculated at Treasury rates for marketable debt instruments of similar maturity to the lease period and
identifiable annual operating expenses that would be paid by the Government as owner (such as utilities,
maintenance, and insurance). Property taxes will not be considered to be an operating cost. Imputed interest
costs will be classified as mandatory and will not be scored against the legislation or for current level but
will count for other purposes.
For operating leases, budget authority will be scored against the legislation in the year in which the budget
authority is first made available in the amount necessary to cover the Government's legal obligations. The
amount scored will include the estimated total payments expected to arise under the full term of a lease
contract or, if the contract will include a cancellation clause, an amount sufficient to cover the lease
payments for the first fiscal year during which the contract is in effect, plus an amount sufficient to cover
the costs associated with cancellation of the contract. For funds that are self-insuring under existing
authority, only budget authority to cover the annual lease payment is required to be scored.
Outlays for a lease-purchase in which the Federal government assumes substantial risk (for example,
through an explicit Government guarantee of third party financing) will be spread across the period during
which the contractor constructs, manufactures, or purchases the asset. Outlays for an operating lease, a
capital lease, or a lease-purchase in which the private sector retains substantial risk will be spread across
the lease period. In all cases, the total amount of outlays scored over time against legislation will equal the
amount of budget authority scored against that legislation.
No special rules apply to scoring purchases of assets (whether the asset is existing or is to be manufactured
or constructed). Budget authority is scored in the year in which the authority to purchase is first made
available in the amount of the Government's estimated legal obligations. Outlays scored will equal the
estimated disbursements by the Government based on the particular purchase arrangement, and over time
will equal the amount of budget authority scored against that legislation.
Existing contracts will not be rescored.
To distinguish lease purchases and capital leases from operating leases, the following criteria will be used
for defining an operating lease:



Ownership of the asset remains with the lessor during the term of the lease and is not transferred to
the Government at or shortly after the end of the lease period.



The lease does not contain a bargain-price purchase option.

OMB Circular No. A–11 (2020)

Page 3 of Appendix A

APPENDIX A—SCOREKEEPING GUIDELINES



The lease term does not exceed 75 percent of the estimated economic lifetime of the asset.



The present value of the minimum lease payments over the life of the lease does not exceed 90
percent of the fair market value of the asset at the inception of the lease.



The asset is a general purpose asset rather than being for a special purpose of the Government and
is not built to unique specification for the Government as lessee.



There is a private-sector market for the asset.

Risks of ownership of the asset should remain with the lessor.
Risk is defined in terms of how governmental in nature the project is. If a project is less governmental in
nature, the private-sector risk is considered to be higher. To evaluate the level of private-sector risk
associated with a lease-purchase, legislation and lease-purchase contracts will be considered against the
following type of illustrative criteria, which indicate ways in which the project is less governmental:



There should be no provision of Government financing and no explicit Government guarantee of
third party financing.



Risks of ownership of the asset should remain with the lessor unless the Government was at fault
for such losses.



The asset should be a general purpose asset rather than for a special purpose of the Government and
should not be built to unique specification for the Government as lessee.



There should be a private-sector market for the asset.



The project should not be constructed on Government land.

Language that attempts to waive the Anti-Deficiency Act, or to limit the amount or timing of obligations
recorded, does not change the Government's obligations or obligational authority, and so will not affect the
scoring of budget authority or outlays.
Unless language that authorizes a project clearly states that no obligations are allowed unless budget
authority is provided specifically for that project in an appropriations bill in advance of the obligation, the
legislation will be interpreted as providing obligation authority, in an amount to be estimated by the
scorekeepers.
12. Write-offs of uncashed checks, unredeemed food stamps, and similar instruments
Exceptional write-offs of uncashed checks, unredeemed food stamps, and similar instruments (i.e.,
write-offs of cumulative balances that have built up over several years or have been on the books for several
years) shall be scored as an adjustment to the means of financing the deficit rather than as an offset. An
estimate of write-offs or similar adjustments that are part of a continuing routine process shall be netted
against outlays in the year in which the write-off will occur. Such write-offs shall be recorded in the account
in which the outlay was originally recorded.

Page 4 of Appendix A

OMB Circular No. A–11 (2020)

APPENDIX A—SCOREKEEPING GUIDELINES

13. Reclassification after an agreement
Except to the extent assumed in a budget agreement, a law that has the effect of altering the classification
or scoring of spending and revenues (e.g., from discretionary to mandatory, special fund to revolving fund,
on-budget to off-budget, revenue to offsetting receipt), will not be scored as reclassified for the purpose of
enforcing a budget agreement.
14. Scoring of receipt increases or direct spending reductions for additional administrative program
management expenses
No increase in receipts or decrease in direct spending will be scored as a result of provisions of a law that
provides direct spending for administrative or program management activities.
15. Asset sales
If the net financial cost to the Government of an asset sale is zero or negative (a savings), the amount scored
shall be the estimated change in receipts and mandatory outlays in each fiscal year on a cost basis. If the
cost to the Government is positive (a loss), the proceeds from the sale shall not be scored for purposes of
the CBA or GRH.
The net financial cost to the Federal government of an asset sale shall be the net present value of the cash
flows from:
(1) Estimated proceeds from the asset sale;
(2) The net effect on Federal revenues, if any, based on special tax treatments specified in the
legislation;
(3) The loss of future offsetting receipts that would otherwise be collected under continued
Government ownership (using baseline levels for the projection period and estimated levels
thereafter); and
(4) Changes in future spending, both discretionary and mandatory, from levels that would otherwise
occur under continued Government ownership (using baseline levels for the projection period and
at levels estimated to be necessary to operate and maintain the asset thereafter).
The discount rate used to estimate the net present value shall be the average interest rate on marketable
Treasury securities of similar maturity to the expected remaining useful life of the asset for which the
estimate is being made, plus 2 percentage points to reflect the economic effects of continued ownership by
the Government.
16. Indefinite borrowing authority and limits on outstanding debt
If legislation imposes or changes a limit on outstanding debt for an account financed by indefinite budget
authority in the form of borrowing authority, the legislation will be scored as changing budget authority
only if and to the extent the imposition of a limit or the change in the existing limit alters the estimated
amount of obligations that will be incurred.

OMB Circular No. A–11 (2020)

Page 5 of Appendix A

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF
CAPITAL ASSETS
This Appendix provides instructions on the budgetary treatment of lease-purchases and leases of capital
assets consistent with the scorekeeping rule developed by the executive and legislative branches originally
in connection with the Budget Enforcement Act of 1990 (BEA) (see Appendix A). The scorekeeping rule
focuses on leases and lease-purchases specifically authorized by law. However, these requirements apply
to all lease-purchase arrangements and capital leases, including those arrangements that agencies may enter
into under existing general legal authorities and arrangements that are financed through the Federal
Financing Bank, except as noted below.
These requirements do not apply to leases between Federal agencies if the lessor recorded the full cost of
the asset when it was acquired. In addition, the costs of Energy Savings Performance Contracts may be
scored on an annual basis, consistent with the guidance provided in OMB Memorandum M-98-13, Federal
Use of Energy Savings Performance Contracting and OMB Memorandum M-12-21, Addendum to OMB
Memorandum M-98-13 on Federal Use of Energy Savings Performance Contracts and Utility Energy
Service Contracts.
Agencies are required to submit to their OMB representatives the following types of leasing and other nonroutine financing proposals for review of the scoring impact:



Any proposed lease of a capital asset where total Government payments over the full term of the
lease would exceed $50 million. It should be assumed that options to renew will be exercised.



All financing proposals that are non-routine in nature and involve unique or unusual concepts or
characteristics such as those listed below:

 All enhanced-use leases (outlease)-leaseback mechanisms;
 Establishment of public-private partnerships or limited liability corporations;
 Issuance of debt by a third party that includes an explicit "full faith and credit" guarantee of debt

repayment by the Government or an implicit guarantee of repayment from Federal funds that
removes a substantial amount of the investor's risk;

 Special purpose assets for which there is no real private sector market;
 Any leases with an annual cost that exceeds the prospectus threshold associated with 40 U.S.C.
§3307

 2022—$3,375,000
 2023—$3,375,000
 2024—$3,375,000
 Projects constructed or located on Government land;
 Contracts that require the contractor to acquire, construct, or renovate assets valued over $50
million;

OMB Circular No. A–11 (2020)

Page 1 of Appendix B

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

 Share in savings proposals that result in the acquisition of real property;
 Proposals that raise issues about the governmental/non-governmental status of the asset or the
entity that holds the title to the asset;

 Any financing proposal for which a statute requires OMB approval of the scoring (or of the

proposal) or compliance with Circular No. A–11. Where compliance with Circular No. A–11
or other specified scoring rules is required by statute, the agency submission must be
accompanied by a memorandum from the agency General Counsel explaining how the statutory
criteria are satisfied;

 Arrangements that convey special tax status to the project by virtue of the Government's
participation; and

 Leasing arrangements that involve options that can be conveyed to a third party in exchange for
future considerations.

Additionally, agencies are required to submit to OMB, any proposed arrangements requested by their
Resource Management Office.
Agencies should submit these proposals to OMB during the conceptual, developmental stage. Subsequent
changes that could substantially change the scope of the proposal or affect the scoring impact (e.g., change
from an operating lease to a lease-purchase) must be resubmitted to OMB.
1.

Basic requirements

(a)

General.

When an agency is authorized to enter into a lease-purchase or capital lease contract, budget authority will
be scored in the year in which the authority is first made available in the amount of the net present value of
the Government's total estimated legal obligations over the life of the contract, as described in section 2(b)
below. Outlays for lease-purchases in which the Federal Government assumes substantial risk will be spread
across the period during which the contractor constructs, manufactures, or purchases the asset. Outlays for
a capital lease or a lease-purchase in which the private sector retains substantial risk will be spread across
the lease term. The scorekeeping requirements are summarized below.
For operating leases, budget authority is required to be obligated up front in the amount necessary to cover
the Government's legal obligations, consistent with the requirements of the Antideficiency Act. This will
include the estimated total payments expected to arise under the full term of the contract or, if the contract
includes a cancellation clause, an amount sufficient to cover the lease and other contractually required
payments for the first year plus an amount sufficient to cover the costs associated with cancellation of the
contract. For each subsequent year, sufficient budget authority is required to be obligated to cover the annual
lease payment for that year plus any additional cancellation costs. For operating leases funded by the
General Services Administration's Federal Buildings Fund (which is self-insuring under existing authority),
only the amount of budget authority needed to cover the annual lease payment is required to be obligated.
(b)

Making annual lease payments after the BA expires.

Unless otherwise specified by law, budget authority is available for liquidating obligations (i.e., outlays)
for only five fiscal years after the authority expires. For leases financed by annual or multi-year budget
authority, agencies should ensure that the appropriations language allows the budget authority to remain
Page 2 of Appendix B

OMB Circular No. A–11 (2020)

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

available for lease and other contractually required payments over the full term of the lease. If this period
is expected to be longer than five fiscal years after the authority expires, the appropriations language should
include the provision described in section 95.8.
(c)

Changes to existing contracts.

When an agency modifies or amends an existing capital lease or lease-purchase contract, any remaining
budgetary resources prior to modification should be used to offset the cost of the new contract. The amount
scored will be the difference in the net present value of the Government's total estimated legal obligations
between the new contract and the remaining term of the original contract. (Both net present values should
be calculated using the Treasury borrowing rates published in the annual update to Appendix C of OMB
Circular No. A-94 at the time the contract is amended (see section 4)). There would be no remaining
budgetary resources if funds equal to the lease and other contractually required payments or the present
value of the lease and other contractually required payments were not scored up front at the time the lease
was signed. In this case, the full cost of the new contract should be scored, consistent with the rules for
scoring lease-purchases and capital leases. Similarly, when an agency modifies or amends an existing
operating lease contract, the impact of the changes needs to be evaluated. If the lease no longer meets the
criteria for an operating lease, the modified lease should be rescored.
(d)

Options to renew or purchase.

When the lease agreement contains an option to renew that can be exercised without additional legislation,
it will be presumed that the option will be exercised for purposes of calculating the term of the lease and
scoring budget authority. When the lease agreement contains an option to purchase at less than fair market
value (at the time the option is to be exercised), and the option can be exercised without additional
legislation, it will be presumed that the option will be exercised for purposes of classifying the type of lease
and scoring budget authority.
SUMMARY OF BUDGET REQUIREMENTS
Transaction

Budget Authority

Outlays

Lease-purchase without substantial
private risk

Amount equal to asset cost
recorded up front; amount equal to
imputed interest costs recorded on
an annual basis over lease period.

Amount equal to asset cost scored
over the construction period in
proportion to the distribution of the
contractor's costs; amount equal to
imputed interest costs recorded on
an annual basis over lease term.

Lease-purchase with substantial
private risk

Amount equal to asset cost
recorded up front; amount equal to
imputed interest costs recorded on
an annual basis over lease term.

Scored over lease term in an
amount equal to the annual lease
and other contractually required
payments.

Capital lease

Amount equal to asset cost
recorded up front; amount equal to
imputed interest costs recorded on
an annual basis over lease term.

Scored over lease term in an
amount equal to the annual lease
and other contractually required
payments.

Operating lease

Amount equal to total contractually
required payments under the full
term of the lease or amount

Scored over lease term in an
amount equal to the annual lease

OMB Circular No. A–11 (2020)

Page 3 of Appendix B

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

Transaction

Budget Authority
sufficient to cover first year lease
and other contractually required
payments plus cancellation costs
recorded up front

2.

Budget presentation

(a)

General.

Outlays
and other contractually required
payments.

For the purposes of scorekeeping transactions that involve lease-purchases and capital leases, the costs are
separated into the following components:



Asset cost (which equals the present value of the lease and other contractually required payments);
and



Imputed interest cost (which equals the financing cost Treasury would have incurred if it had
financed the project by borrowing).

These concepts are defined more fully in section 3. The amounts can be determined from the amortization
tables developed in accordance with the instructions in section 4. Budget authority and outlays attributable
to asset costs will be classified as investment-type activities (physical assets), and budget authority and
outlays attributable to imputed interest costs will be classified as non-investment activities (see section
84.4).
(b)

Budget authority.



Amounts. The up-front budget authority required for both lease-purchases and capital leases is
called the asset cost. This equals the present value of the minimum lease and other contractually
required payments excluding payments for identifiable annual operating expenses that would be
paid by the Government as owner, such as utilities, minor maintenance, and insurance. Property
taxes will not be considered to be an operating expense and will be included in the calculation of
the up-front budget authority. (See section 3 for the treatment of property taxes for purposes of
distinguishing operating leases from capital leases.) Other contractually required payments include
any and all costs related to the asset being leased in addition to the rent fee applied under the lease.
For example, other contractually required payments would include all costs under triple net or other
unique arrangements. The present value of the lease and other contractually required payments is
discounted as of the date of the first payment (or the beginning of the lease term, whichever is
earlier) using the appropriate interest rate (see section 4 for a more detailed explanation and the
treatment of multiple deliveries).
Additional budget authority equal to Treasury's cost of financing (i.e., the imputed interest cost) plus
any annual operating expenses will be recorded on an annual basis over the lease term.



Type of authority. When an agency enters into a capital lease or lease-purchase under general
authorities available to the agency, it must do so within the limits of the budgetary resources
available to it and the constraints of the scorekeeping requirements.

Page 4 of Appendix B

OMB Circular No. A–11 (2020)

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

If the Congress enacts legislation that enables an agency to enter into a lease-purchase or capital
lease for a specific project without further congressional action (e.g., appropriations action), it will
be assumed that the Congress has provided the budget authority required for the transaction. If the
Congress does not provide the budget authority in the form of an appropriation, then authority to
borrow or contract authority will be recorded as follows:

 Authority to borrow will be recorded if the transaction is a lease-purchase without substantial

private risk, in which case outlays need to be scored up-front in advance of appropriations for
the annual lease payment (or offsetting collections). A portion of the amount subsequently
appropriated (or collected, if the agency receives offsetting collections) will be applied to retire
outstanding agency debt attributable to the lease-purchase. (See sections 2(c) and 2(d) for more
information on how that portion is determined and presented in the Budget.)

 Contract authority will be recorded if the transaction is a lease-purchase with substantial private

risk or a capital lease, in which case outlays will be scored over the lease term and financed by
appropriations for the annual lease payment (or offsetting collections). A portion of the amount
appropriated (or collected, if the agency receives offsetting collections) will be applied to
liquidate contract authority. (See sections 2(c) and 2(d) for more information on how that
portion is determined and presented in the Budget.)



(c)

Timing. When the Congress enacts legislation that specifically enables an agency to enter into a
lease-purchase or capital lease, the budget authority required for the transaction will be recorded
when the authority first becomes available for obligation. Obligations will be recorded when the
lease agreement is signed. When the authority stems from general authority available to the agency,
obligations are recorded, and sufficient budgetary resources must be available, when the lease
agreement is signed.
Outlays.



Lease-purchases without substantial private risk. Outlays are not equal to the annual lease
payments.

 Outlays are scored over the period during which the contractor constructs, manufactures, or
purchases the asset, in an amount equal to the asset cost. This amount will equal the up-front
budget authority. Amounts of the asset cost in excess of the contractor's actual construction or
manufacturing costs should be distributed in proportion to the distribution of the construction or
manufacturing costs. If the asset already exists, the outlays will be recorded in the year in which
the lease-purchase contract is signed.

 Outlays equal to the imputed interest costs are reported on an annual basis over the lease term.


Lease-purchases with substantial private risk and capital leases. Outlays are scored annually equal
to the annual lease and other contractually required payments.

 Over the life of the lease agreement, a portion of the outlays (equivalent to the asset cost) will

come from the balances obligated when the lease agreement was signed, and a portion
(equivalent to the imputed interest cost) will come from new budget authority. The appropriate
amounts can be determined from amortization tables developed in accordance with the
instructions in section 4.

OMB Circular No. A–11 (2020)

Page 5 of Appendix B

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

(d)

Annual appropriations for lease financed by contract authority or borrowing authority.

Lease-purchases and capital leases that are financed by contract authority or borrowing authority will
generally require annual appropriations in an amount equal to the annual lease payment. Since budget
authority equal to the asset cost is scored up front, the portion of the annual appropriation that corresponds
to the amortization of the asset cost is not scored as new budget authority. If it were, total budget authority
would be overstated over the life of the lease. The budget authority that is recorded on an annual basis will
equal the imputed interest cost. The required adjustments are explained below:

(e)



For lease-purchases without substantial private risk that are financed by borrowing authority. An
amount equal to the amortization of the asset cost component of the annual lease payment will be
treated as redemption of debt and deducted from the new budget authority totals. On the program
and financing schedule, this amount will be reported as a negative entry on line 1135 or 1236 (see
section 82.18). If offsetting collections are used to make the annual lease payment in lieu of an
appropriation, the amount will be reported as a negative entry on line 1726 or 1825.



For capital leases and lease-purchases with substantial private risk that are financed by contract
authority. An amount equal to the amortization of the asset cost component of the annual lease
payment will be treated as liquidating cash and deducted from the new budget authority totals. On
the program and financing schedule, this amount will be reported as a negative entry on line 1137
or 1238 (see section 82.18). (If offsetting collections are used to make the annual lease payment in
lieu of an appropriation, the amount will be reported as a negative entry on line 1727 or 1826.)
Agency debt.

For lease-purchases without substantial private risk, agency borrowing must be recorded to finance the
outlays scored for the construction, manufacture, or purchase of the asset. The agency debt that accumulates
over this period is equal to the asset cost; this debt is subsequently redeemed over the lease payment period
in an amount equal to a portion of the annual lease payment. The appropriate amounts of debt and debt
redemption can be determined from the amortization tables developed in accordance with the instructions
in section 4, Step 5. Interest on agency debt can be determined in accordance with Steps 3, 4, and 5.
If the account has a balance sheet, the amount of such agency debt should be included as a separate item
(and separate from other agency debt) under liabilities and identified as having been incurred to finance
lease-purchases. All other accounts should include the amount of agency debt in the narrative statement
for the account that is published in the Budget Appendix.
3.

Definitions and concepts

For the purposes of scoring lease-purchases, capital leases, and operating leases, the following definitions
and concepts apply. Agencies should consult with OMB in cases where enhanced use leases and publicprivate partnerships are involved. Public-private partnerships should not be used solely or primarily as a
vehicle for obtaining private financing of Federal construction or renovation projects. Such transactions
should be used only when they are the least expensive method, in present value terms, to finance
construction or repair. Agencies shall consult with OMB in cases where a contract requires a private
contractor to construct, renovate, or acquire a capital asset solely or primarily to provide the service to the
Government to determine the appropriate treatment or obligations.
Lease-purchase means a type of lease in which ownership of the asset is transferred to the Government at
or shortly after the end of the lease term. Such a lease may or may not contain a bargain-price purchase
option.
Page 6 of Appendix B

OMB Circular No. A–11 (2020)

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

Capital lease means any lease other than a lease-purchase that does not meet the criteria of an operating
lease.
Operating lease means a lease that meets all the criteria listed below. If the criteria are not met, the lease
will be considered to be a capital lease or a lease-purchase, as appropriate. Multi-year service contracts
(e.g., grounds maintenance) and multi-year purchase contracts for expendable commodities (e.g., aspirin)
are not considered to be operating leases.



Ownership of the asset remains with the lessor during the term of the lease and is not transferred to
the Government at or shortly after the end of the lease term;



The lease does not contain a bargain-price purchase option;



The lease term does not exceed 75 percent of the estimated economic life of the asset;



The present value of the minimum contractually required payments over the life of the lease does
not exceed 90 percent of the fair market value of the asset at the beginning of the lease term;



The asset is a general purpose asset rather than being for a special purpose of the Government and
is not built to the unique specification of the Government as lessee; and



There is a private sector market for the asset.

The following guidelines will be used in distinguishing between operating leases, capital leases, and lease
purchases. They should be used in calculating the term of the lease and the value of the minimum lease and
other contractually required payments:



Estimate of fair market value. In the case of real property, the fair market value should be based on
current market appraisals. If no asset exists, the fair market value of the proposed asset should be
based on the Government's estimate of the private developer's cost to construct the leased facility.
The estimate should only include the costs the Government would normally pay the private sector
for such a facility. These costs include the total direct and indirect costs of constructing the facility,
including land purchase, design, site improvements, and management costs. Fair market value
should not include the value of features or enhancements that were built or added for the
Government's unique needs or special purposes or features or enhancements that will be paid for by
the Government in lump sum. If the Government proposes to lease only a portion of a facility, then
the estimate of fair market value should be adjusted accordingly to reflect the portion that will be
leased by the Government.



Special features or enhancements. Assets that have special features or enhancements that were built
or added for the Government's unique needs or special purposes need to be evaluated on a case-bycase basis to ascertain whether they can be considered to be general purpose assets. If the asset is
considered to be a general purpose asset, then, as a general rule, such special features or
enhancements should be financed up-front, separate from the lease.



Upfront, lump sum payments. If the terms of a lease contain an upfront, lump sum payment, only
the amounts associated with special features or enhancements to meet the Government's unique
needs or specifications and the amounts associated with agency specific customizations can be
removed from the agency scoring calculation. Any payment in excess of that amount will be
factored into the net present value scoring calculation. The rental stream over the life of the lease
must be adequate to provide functional space.

OMB Circular No. A–11 (2020)

Page 7 of Appendix B

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS



Projects on Government land. If the project is constructed or located on Government land, it will
be presumed to be for a special purpose of the Government.



Renewal and purchase options. If the lease agreement contains an option to renew that can be
exercised without additional legislation, it will be presumed that the option will be exercised. If the
lease agreement contains an option to purchase at less than fair market value (at the time the option
is to be exercised), and the option can be exercised without additional legislation, it will be presumed
that the option will be exercised.



Cancellation clauses. It will be presumed that the lease will run for the full term of the contract,
and the minimum payments will be calculated on the basis of the lease and other contractually
required payments that will be made over the full term of the lease (including options to renew).



Lease-backs from public/private partnerships. If an agency leases from a public/private partnership
that has substantial private participation, the lease will be treated as a capital lease. The term
"public/private partnership" includes special purpose entities for which the Government is a
beneficiary. Substantial private participation means (1) the non-Federal partner has a majority
ownership share of the partnership and its revenues; (2) the non-Federal partner has contributed at
least 20 percent of the total value of the assets owned by the partnership; and (3) the Government
has not provided indirect guarantees of the project, such as a rental guarantee or a requirement to
pay higher rent if it reduces its use of space. Total value includes the value of assets contributed by
the Government (but not the value of land) and all improvements made to the asset. Contributions
by the non-Federal partner of cash, real assets, and loans for which the non-Federal partner is
responsible for repayment will count towards meeting the 20 percent threshold. Direct loans from
the Government or guarantees by the Government of loans made to the non-Federal partner or to
the partnership will not count towards the 20 percent threshold.
If a public/private partnership fails to meet the test of substantial private participation, the
partnership will be considered governmental for purposes of the budget, and the lease-back will be
scored against the agency that enters into the partnership.
If the Government ground-leases property to a non-Federal entity and at a later date, as the result of
a separate, full and open competition, leases back the improvements, the lease will not be considered
a lease-back from a public/private partnership, as long as the lessor is a totally non-Federal entity.
Such lease-backs will be assessed by applying the criteria in this Appendix and may be treated as
an operating lease only if the transaction meets all the criteria for an operating lease.
In the circumstances where the Government outleased improvements and the Government then
wants to lease a portion of the project at a later date, post completion, the following analysis must
be undertaken:
1. Evaluate the proposed transaction against the substantial private participation definition
above;
2. Is the competition to lease a portion of the project part of a separate, full and open
competition for the lowest cost option; and
3. Evaluate against the operating versus capital lease criteria.
In contrast, an outlease (enhanced-use lease) and leaseback as one transaction (as opposed to the
two transactions discussed above) with full or substantial Federal government occupancy of a
facility, is a capital lease transaction.

Page 8 of Appendix B

OMB Circular No. A–11 (2020)

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS



Bargain-price purchase option. A bargain-price purchase option is a provision allowing the
Government to purchase the leased property for a price that is lower than the expected fair market
value of the property at the date the option can be exercised. The purchase price includes the value
of any rebates or income to the agency or Government resulting from its purchase of the asset.



Property taxes. Property taxes, along with other annual operating expenses, will be excluded from
the lease payments for purposes of comparing the present value of the minimum lease and other
contractually required payments with the fair market value of the asset. (Note: Property taxes will
be included in the calculation of the net present value of the lease and other contractually required
payments for purposes of scoring budget authority under BBEDCA. See section 2(b) above.)



Interest rates. The present value of the minimum lease and other contractually required payments
will be calculated on the basis of Treasury rates for marketable debt instruments of similar maturity
to the lease term (see section 4).

Risk means the level of private-sector risk. Lease-purchase agreements are scored as with or without
substantial private risk depending on the level of private-sector risk. Substantial private risk means the
absence of substantial government risk. Risk is defined in terms of how governmental in nature the project
is. That is, if the project is less governmental in nature, the private sector risk is considered to be higher.
The following types of illustrative criteria indicate ways in which the project is less governmental:



There is no provision of Government financing and no explicit Government guarantee of third-party
financing;



Risks incident to ownership of the asset (e.g., financial responsibility for destruction or loss of the
asset) remain with the lessor unless the Government was at fault for such losses;



The asset is a general purpose asset rather than being for a special purpose of the Government and
is not built to the unique specification of the Government as lessee;



There is a private-sector market for the asset; or



The project is not constructed on Government land.

Imputed interest cost means the financing costs that Treasury would have incurred if it had sold debt to the
public equal to the total project cost. The difference between the total estimated legal obligations (excluding
obligations for annual operating expenses as described in section 2(b)) and their estimated net present value
represents imputed interest costs. Imputed interest costs will be calculated at Treasury rates for marketable
debt instruments of similar maturity to the lease term on the date the contract is signed. These costs will be
considered mandatory under the BBEDCA and will be shown in the same function as interest on agency
debt, that is, in the function that provided the obligational authority to enter into the contract.
Differential cost of financing means the total annual interest payments on any debt sold to the public less
the interest payments that would have been made on the same amount of debt at the Treasury rate (i.e., less
the imputed interest costs). Simply stated, this corresponds to any interest above Treasury's interest rate.
Asset cost means the present value of the agency's minimum lease and other contractually required
payments discounted from the date of the first payment (or the beginning of the lease term, whichever is
earlier) using the Treasury interest rate for marketable debt instruments of similar maturity to the lease term
on the date the contract is signed and excluding obligations for identifiable annual operating expenses as
OMB Circular No. A–11 (2020)

Page 9 of Appendix B

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

described in section 2(b). Asset cost corresponds to the total construction or acquisition costs, plus property
taxes and any interest above Treasury's cost of financing (i.e., the differential cost of financing). See
section 4 for more detailed explanation and the treatment of multiple deliveries.
4.

Guidance on calculations

A schedule of lease and other contractually required payments or an amortization schedule is required to
calculate budget authority, outlays, and debt for capital leases or lease-purchases. The correct Treasury rate
to use for discounting to present value and for calculating imputed interest costs will be based on the
economic assumptions in the most recent budget, which, for the current year, are published in the annual
update to Appendix C of OMB Circular No. A-94. Revised forecasts of these Treasury interest rates are
released whenever economic assumptions for the budget are updated. Use Treasury rates for marketable
debt instruments of similar maturity to the lease term on the date the contract is signed. Discount from the
date of the first payment (or the beginning of the lease term, whichever is earlier). The term selected for
the Treasury rate should be comparable to the term of the capital lease or lease-purchase.
All assumptions required to perform the lease analysis are subject to OMB approval.
Step 1—Calculate up-front BA.
For lease-purchase without substantial private risk; lease-purchase with substantial private risk; and
capital lease (including lease-back from public/private partnership with substantial private sector
participation): To determine up-front BA (i.e., asset cost), calculate the present value of the lease and other
contractually required payments, discounting from the date of the first payment or the beginning of the
lease term, whichever is earlier, using the appropriate Treasury interest rate as the discount factor and
excluding obligations for identifiable annual operating expenses as described in section 2(b). This BA is
scored when the authority to enter into a contract for the lease-purchase or capital lease first becomes
available for obligation.
However, if the lease contract provides for multiple deliveries of assets, the up-front BA is sum of the
present values of the lease and other contractually required payments for each asset discounted back to the
date that the asset is delivered. For example, if the lease contract provides for the delivery of one machine
in each of the next five years, the lease and other contractually required payments for the machine acquired
in the first year would be discounted back to the first year, while the lease and other contractually required
payments for the machine acquired in the fifth year would be discounted back to the fifth year, and the total
BA recorded up front would be the sum of the present values calculated for each of the five deliveries.
Step 2—Calculate outlays over the period during which the contractor constructs, manufactures, or
purchases the asset.
For lease-purchase without substantial private risk: Score outlays in proportion to the distribution of the
contractor's costs. For example, assume a contractor's costs on a $50 million project are estimated to be
$7.5 million the first year, $27.5 million the second year, and $15 million the third year. The analyst should
apply outlay rates of 15 percent, 55 percent, and 30 percent to the BA calculated in Step 1 for the first,
second, and third years, respectively. Total outlays at the end of the construction, manufacture, or purchase
period should equal the BA calculated in Step 1. (Note that total outlays will ordinarily exceed the
contractor's costs.)
For lease-purchase with substantial private risk and capital lease (including lease-back from public/private
partnership with substantial private sector participation): Outlays are not scored during this period. Refer
to Step 4 for outlay scoring.
Page 10 of Appendix B

OMB Circular No. A–11 (2020)

APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES
AND LEASES OF CAPITAL ASSETS

Step 3—Calculate annual BA for the lease payment period.
For lease-purchase without substantial private risk; lease-purchase with substantial private risk; and
capital lease: Annual BA will equal the imputed interest costs calculated using the same Treasury interest
rate used to discount the lease and other contractually required payments in Step 1. The interest portion of
each periodic payment is the imputed interest cost. In the case of a lease-purchase without substantial
private risk, the interest rate should be applied to debt that is initially equal to the up-front BA calculated
in Step 1 and that is then amortized over the lease term in accordance with Step 5.
Step 4—Calculate outlays over the lease payment period.
For lease-purchase without substantial private risk: Annual outlays are equal to the annual BA (i.e., the
imputed interest costs).
For lease-purchase with substantial private risk and capital lease (including lease-back from public/private
partnership with substantial private sector participation): Annual outlays are equal to the lease and other
contractually required payments.
Step 5—Calculate agency debt (applies only to lease-purchases without substantial private risk).
Agency debt accumulates during the period of construction, manufacture, or purchase of the asset. The
increase in debt each year equals the amount of outlays calculated in Step 2. Agency debt is subsequently
redeemed over the lease payment period according to an amortization schedule. The amount of debt
redemption each year is equal to the lease payment less the imputed interest cost as defined in Step 3. (Debt
redemption is not scored as BA or outlays.) Imputed interest costs are scored as BA and outlays and are
also scored as interest on agency debt.
5.

Reporting to OMB and Treasury

Budget execution reports and apportionment requests will reflect budget amounts in accordance with these
requirements. Amounts (e.g., budget authority and outlays) will be reported to Treasury on the same basis.

OMB Circular No. A–11 (2020)

Page 11 of Appendix B

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
In MAX A-11 DE, OMB assigns and uses agency and bureau codes, which are associated with agency and bureau titles
that are published in the Budget. The following table lists these codes in budget order. It also provides the
corresponding 2-digit Treasury agency and the 3-digit Common Government-wide Accounting Classification (CGAC)
agency codes assigned by Treasury. The CGAC codes allow Treasury and agencies to use a unique code for each
agency. With the long-standing 2-digit codes, there were many cases (see Treasury agency codes 48 and 95) where
numerous agencies shared the same 2-digit agency code. In some instances, a different Treasury agency code may be
used for some accounts in an agency; a complete listing can be found in the Master Accounts Title (MAT) file on the
budget season reports page. (See section 79.2 for additional information on account identification codes.)
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Senate

001

05

00

000

House of Representatives

001

10

00

000

Joint Items

001

11

00

000

Capitol Police

001

13

02

002

Office of Congressional Workplace Rights

001

12

09

009

Congressional Budget Office

001

14

08

008

Architect of the Capitol

001

15

01

001

Botanic Garden

001

18

09

009

Library of Congress

001

25

03

003

Government Publishing Office

001

30

04

004

Government Accountability Office

001

35

05

005

United States Tax Court

001

40

23

023

Legislative Branch Boards and Commissions

001

45

09

009

Legislative Branch Boards and Commissions

001

45

48

Multiple

Judicial Branch

002

00

10

010

Supreme Court of the United States

002

05

10

010

United States Court of Appeals for the Federal Circuit

002

07

10

010

United States Court of International Trade

002

15

10

010

Courts of Appeals, District Courts, and Other Judicial Services

002

25

10

010

Administrative Office of the United States Courts

002

26

10

010

Federal Judicial Center

002

30

10

010

Judicial Retirement Funds

002

35

10

010

United States Sentencing Commission

002

39

10

010

Department of Agriculture

005

00

12

012

Office of the Secretary

005

03

12

012

Executive Operations

005

04

12

012

Office of Chief Information Officer

005

12

12

012

Office of Chief Financial Officer

005

14

12

012

Office of Civil Rights

005

07

12

012

Hazardous Materials Management

005

16

12

Legislative Branch

Judicial Branch

Department of Agriculture

OMB Circular No. A–11 (2020)

012
Page 1 of Appendix C

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Buildings and Facilities

005

19

12

012

Office of Inspector General

005

08

12

012

Office of the General Counsel

005

10

12

012

Economic Research Service

005

13

12

012

National Agricultural Statistics Service

005

15

12

012

Agricultural Research Service

005

18

12

012

National Institute of Food and Agriculture

005

20

12

012

Animal and Plant Health Inspection Service

005

32

12

012

Food Safety and Inspection Service

005

35

12

012

Grain Inspection, Packers and Stockyards Administration

005

37

12

012

Agricultural Marketing Service

005

45

12

012

Farm Production and Conservation

005

25

12

012

Risk Management Agency

005

47

12

012

Farm Service Agency

005

49

12

012

Natural Resources Conservation Service

005

53

12

012

Rural Development

005

55

12

012

Rural Housing Service

005

63

12

012

Rural Business-Cooperative Service

005

65

12

012

Rural Utilities Service

005

60

12

012

Foreign Agricultural Service

005

68

12

012

Food and Nutrition Service

005

84

12

012

Forest Service

005

96

12

012

Department of Commerce

006

00

13

013

Departmental Management

006

05

13

013

Economic Development Administration

006

06

13

013

Bureau of the Census

006

07

13

013

Bureau of Economic Analysis

006

08

13

013

International Trade Administration

006

25

13

013

Bureau of Industry and Security

006

30

13

013

Minority Business Development Agency

006

40

13

013

National Oceanic and Atmospheric Administration

006

48

13

013

U.S. Patent and Trademark Office

006

51

13

013

National Technical Information Service

006

54

13

013

National Institute of Standards and Technology

006

55

13

013

National Telecommunications and Information Administration

006

60

13

013

Department of Defense--Military Programs

007

00

*

*

Military Personnel

007

05

*

*

Operation and Maintenance

007

10

*

*

International Reconstruction and Other Assistance

007

12

*

*

Procurement

007

15

*

*

Research, Development, Test, and Evaluation

007

20

*

*

Department of Commerce

Department of Defense--Military Programs

Page 2 of Appendix C

OMB Circular No. A–11 (2020)

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Military Construction

007

25

*

*

Family Housing

007

30

*

*

Revolving and Management Funds

007

40

*

*

Allowances

007

45

*

*

Trust Funds

007

55

*

*

Department of Education

018

00

91

091

Office of Elementary and Secondary Education

018

10

91

091

Office of Innovation and Improvement

018

12

91

091

Office of English Language Acquisition

018

15

91

091

Office of Special Education and Rehabilitative Services

018

20

91

091

Office of Career, Technical, and Adult Education

018

30

91

091

Office of Postsecondary Education

018

40

91

091

Office of Federal Student Aid

018

45

91

091

Institute of Education Sciences

018

50

91

091

Departmental Management

018

80

91

091

Disaster Education Recovery

018

85

91

091

Department of Energy

019

00

89

089

National Nuclear Security Administration

019

05

89

089

Environmental and Other Defense Activities

019

10

89

089

Energy Programs

019

20

89

089

Power Marketing Administration

019

50

89

089

Departmental Administration

019

60

89

089

Department of Health and Human Services

009

00

75

075

Food and Drug Administration

009

10

75

075

Health Resources and Services Administration

009

15

75

075

Indian Health Service

009

17

75

075

Centers for Disease Control and Prevention

009

20

75

075

National Institutes of Health

009

25

75

075

Substance Abuse and Mental Health Services Administration

009

30

75

075

Agency for Healthcare Research and Quality

009

33

75

075

Centers for Medicare and Medicaid Services

009

38

75

075

Administration for Children and Families

009

70

75

075

Administration for Community Living

009

75

75

075

Departmental Management

009

90

75

075

Program Support Center

009

91

75

075

Office of the Inspector General

009

92

75

075

Department of Homeland Security

024

00

70

070

Office of the Secretary and Executive Management

024

10

70

070

Department of Education

Department of Energy

Department of Health and Human Services

Department of Homeland Security

OMB Circular No. A–11 (2020)

Page 3 of Appendix C

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Management Directorate

024

15

70

070

Analysis and Operations

024

18

70

070

Office of the Inspector General

024

20

70

070

U.S. Customs and Border Protection

024

58

70

070

U.S. Immigration and Customs Enforcement

024

55

70

070

Transportation Security Administration

024

45

70

070

United States Coast Guard

024

60

70

070

United States Secret Service

024

40

70

070

Cybersecurity and Infrastructure Security Agency

024

65

70

070

Office of Health Affairs

024

68

70

070

Federal Emergency Management Agency

024

70

70

070

Citizenship and Immigration Services

024

30

70

070

Federal Law Enforcement Training Center

024

49

70

070

Science and Technology

024

80

70

070

Countering Weapons of Mass Destruction Office

024

85

70

070

Department of Housing and Urban Development

025

00

86

086

Public and Indian Housing Programs

025

03

86

086

Community Planning and Development

025

06

86

086

Housing Programs

025

09

86

086

Government National Mortgage Association

025

12

86

086

Policy Development and Research

025

28

86

086

Fair Housing and Equal Opportunity

025

29

86

086

Office of Lead Hazard Control and Healthy Homes

025

32

86

086

Management and Administration

025

35

86

086

Department of the Interior

010

00

14

014

Bureau of Land Management

010

04

14

014

Bureau of Ocean Energy Management

010

06

14

014

Bureau of Safety and Environmental Enforcement

010

22

14

014

Office of Surface Mining Reclamation and Enforcement

010

08

14

014

Bureau of Reclamation

010

10

14

014

Central Utah Project

010

11

14

014

United States Geological Survey

010

12

14

014

United States Fish and Wildlife Service

010

18

14

014

National Park Service

010

24

14

014

Bureau of Indian Affairs

010

76

14

014

Bureau of Indian Education

010

77

14

014

Departmental Offices

010

84

14

014

Insular Affairs

010

85

14

014

Office of the Solicitor

010

86

14

014

Office of Inspector General

010

88

14

014

Department of Housing and Urban Development

Department of the Interior

Page 4 of Appendix C

OMB Circular No. A–11 (2020)

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Office of the Special Trustee for American Indians

010

90

14

014

Bureau of Trust Funds Administration

010

78

14

014

National Indian Gaming Commission

010

92

14

014

Department-Wide Programs

010

95

14

014

Department of Justice

011

00

15

015

General Administration

011

03

15

015

United States Parole Commission

011

04

15

015

Legal Activities and U.S. Marshals

011

05

15

015

National Security Division

011

08

15

015

Radiation Exposure Compensation

011

06

15

015

Interagency Law Enforcement

011

07

15

015

Federal Bureau of Investigation

011

10

15

015

Drug Enforcement Administration

011

12

15

015

Bureau of Alcohol, Tobacco, Firearms, and Explosives

011

14

15

015

Federal Prison System

011

20

15

015

Office of Justice Programs

011

21

15

015

Department of Labor

012

00

16

016

Employment and Training Administration

012

05

16

016

Employee Benefits Security Administration

012

11

16

016

Pension Benefit Guaranty Corporation

012

12

16

016

Office of Workers' Compensation Programs

012

15

16

016

Wage and Hour Division

012

16

16

016

Office of Federal Contract Compliance Programs

012

22

16

016

Office of Labor Management Standards

012

23

16

016

Occupational Safety and Health Administration

012

18

16

016

Mine Safety and Health Administration

012

19

16

016

Bureau of Labor Statistics

012

20

16

016

Departmental Management

012

25

16

016

Department of Justice

Department of Labor

Department of State
Department of State

014

00

19

019

Department of State

014

00

67

019, 067

Administration of Foreign Affairs

014

05

19

019

International Organizations and Conferences

014

10

19

019

International Commissions

014

15

19

019

Other

014

25

19

019

Other

014

25

72

072

Other

014

25

95

570

International Assistance Programs

184

00

72

072

Millennium Challenge Corporation

184

03

95

524

International Assistance Programs

OMB Circular No. A–11 (2020)

Page 5 of Appendix C

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

International Security Assistance

184

05

11

011, 072

International Security Assistance

184

05

72

072

Multilateral Assistance

184

10

11

011

Multilateral Assistance

184

10

19

019

Agency for International Development

184

15

72

072

Overseas Private Investment Corporation

184

20

71

071

Trade and Development Agency

184

25

11

011

United States International Development Finance Corporation

184

22

77

077

Peace Corps

184

35

11

011

Inter-American Foundation

184

40

11

011

African Development Foundation

184

50

11

011

International Monetary Programs

184

60

11

011

Military Sales Program

184

70

11

011, 097

Foreign Assistance Program Allowances

184

95

95

524

Department of Transportation

021

00

69

069

Office of the Secretary

021

04

69

069

Federal Aviation Administration

021

12

69

069

Federal Highway Administration

021

15

69

069

Federal Motor Carrier Safety Administration

021

17

69

069

National Highway Traffic Safety Administration

021

18

69

069

Federal Railroad Administration

021

27

69

069

Federal Transit Administration

021

36

69

069

Saint Lawrence Seaway Development Corporation

021

40

69

069

Pipeline and Hazardous Materials Safety Administration

021

50

69

069

Office of Inspector General

021

56

69

069

Surface Transportation Board

021

61

69

069

Maritime Administration

021

70

69

069

Department of the Treasury

015

00

20

020

Departmental Offices

015

05

20

020

Financial Crimes Enforcement Network

015

04

20

020

Fiscal Service

015

12

20

020

Federal Financing Bank

015

11

20

020

Alcohol and Tobacco Tax and Trade Bureau

015

13

20

020

Bureau of Engraving and Printing

015

20

20

020

United States Mint

015

25

20

020

Internal Revenue Service

015

45

20

020

Comptroller of the Currency

015

57

20

020

Interest on the Public Debt

015

60

20

020

029

00

36

036

Department of Transportation

Department of the Treasury

Department of Veterans Affairs
Department of Veterans Affairs
Page 6 of Appendix C

OMB Circular No. A–11 (2020)

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Veterans Health Administration

029

15

36

036

Benefits Programs

029

25

36

036

Departmental Administration

029

40

36

036

202

00

96

096

Military Retirement

200

05

97

097

Retiree Health Care

200

07

97

097

Educational Benefits

200

10

97

097

American Battle Monuments Commission

200

15

74

074

Armed Forces Retirement Home

200

20

84

017, 084

Cemeterial Expenses

200

25

21

021

Forest and Wildlife Conservation, Military Reservations

200

30

97

017, 097

Selective Service System

200

45

90

090

Other Defense Civil Programs

200

00

84

084

Environmental Protection Agency

020

00

68

068

The White House

100

05

11

011

Executive Residence at the White House

100

10

11

011

100

15

11

011

100

20

11

011

100

25

11

011

National Security Council and Homeland Security Council

100

35

11

011

Office of Administration

100

50

11

011

Office of Management and Budget

100

55

11

011

Office of National Drug Control Policy

100

60

11

011

Office of Science and Technology Policy

100

65

11

011

National Space Council

100

40

11

011

Office of the United States Trade Representative

100

70

11

011

Unanticipated Needs

100

95

11

011

General Services Administration

023

00

47

047

Real Property Activities

023

05

47

047

Supply and Technology Activities

023

10

47

047

General Activities

023

30

47

047

National Aeronautics and Space Administration

026

00

80

080

National Science Foundation

422

00

49

049

Office of Personnel Management

027

00

24

024

Small Business Administration

028

00

73

073

Social Security Administration

016

00

28

028, 075

Major Independent Agencies
Corps of Engineers--Civil Works
Other Defense Civil Programs

Executive Office of the President

Special Assistance to the President and the Official Residence of the
Vice President
Council of Economic Advisers
Council on Environmental Quality and Office of Environmental
Quality

General Services Administration

Other Independent Agencies
OMB Circular No. A–11 (2020)

Page 7 of Appendix C

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Access Board

310

00

95

310

Administrative Conference of the United States

302

00

95

302

Advisory Council on Historic Preservation

306

00

95

306

Alyce Spotted Bear and Walter Soboleff Com. on Native Children

545

00

48

545

Appalachian Regional Commission

309

00

46

309

Barry Goldwater Scholarship and Excellence in Education Foundation

313

00

95

313

Bureau of Consumer Financial Protection

581

00

95

581

Central Intelligence Agency

316

00

56

056

Chemical Safety and Hazard Investigation Board

510

00

95

510

Commission of Fine Arts

323

00

95

323

Commission on Civil Rights

326

00

95

326

Committee for Purchase from People who are Blind or Severely
Disabled,

338

00

95

338

Commodity Futures Trading Commission

339

00

95

339

Consumer Product Safety Commission

343

00

61

061

Corporation for National and Community Service

485

00

95

485

Corporation for Public Broadcasting

344

00

20

020

Council of the Inspectors General on Integrity and Efficiency

542

00

95

542

Court Services and Offender Supervision Agency for the District of
Columbia

511

00

95

511

Defense Nuclear Facilities Safety Board

347

00

95

347

Delta Regional Authority

517

00

95

517

Denali Commission

513

00

95

513

District of Columbia Courts

349

10

20

020

District of Columbia Courts

349

10

95

349

District of Columbia General and Special Payments

District of Columbia

349

30

20

020

Election Assistance Commission

525

00

95

525

Equal Employment Opportunity Commission

350

00

45

045

Export-Import Bank of the United States

351

00

83

083

Farm Credit Administration

352

00

78

352

Farm Credit System Insurance Corporation

355

00

78

355

Federal Communications Commission

356

00

27

027

Deposit Insurance

357

20

51

051

FSLIC Resolution

357

30

51

051

Orderly Liquidation

357

35

51

051

FDIC Office of Inspector General

Federal Deposit Insurance Corporation

357

40

51

051

Federal Drug Control Programs

154

00

11

011

Federal Election Commission

360

00

95

360

Federal Financial Institutions Examination Council

362

10

95

362

Federal Financial Institutions Examination Council Appraisal
Subcommittee

362

20

95

362

Federal Housing Finance Agency

537

00

95

537

Page 8 of Appendix C

OMB Circular No. A–11 (2020)

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Federal Labor Relations Authority

365

00

54

054

Federal Maritime Commission

366

00

65

065

Federal Mediation and Conciliation Service

367

00

93

093

Federal Mine Safety and Health Review Commission

368

00

95

368

Federal Permitting Improvement Council

473

00

95

473

Federal Trade Commission

370

00

29

029

Gulf Coast Ecosystem Restoration Council

586

00

95

471

Harry S Truman Scholarship Foundation

372

00

95

372

Independent Payment Advisory Board

578

00

95

578

Indian Law and Order Commission

584

00

48

584

Institute of American Indian and Alaska Native Culture and Arts
Development

373

00

95

373

Institute of Museum and Library Services

474

00

53

474

Intelligence Community Management Account

467

00

95

467

International Trade Commission

378

00

34

034

James Madison Memorial Fellowship Foundation

381

00

95

381

Japan-United States Friendship Commission

382

00

95

382

Legal Services Corporation

385

00

20

020

Marine Mammal Commission

387

00

95

387

Merit Systems Protection Board

389

00

41

389

Military Compensation and Retirement Modernization Commission

479

00

48

479

Morris K. Udall and Stewart L. Udall Foundation

487

00

95

487

National Archives and Records Administration

393

00

88

088

National Capital Planning Commission

394

00

95

394

National Commission on Military, National, and Public Service

236

00

48

236

National Commission on Military Aviation Safety

246

00

48

246

National Council on Disability

413

00

95

413

National Credit Union Administration

415

00

25

025

National Endowment for the Arts

417

00

59

417

National Endowment for the Humanities

418

00

43

418

National Labor Relations Board

420

00

63

420

National Mediation Board

421

00

95

421

National Railroad Passenger Corporation Office of Inspector General

575

00

48

575

National Security Commission on Artificial Intelligence

245

00

48

245

National Transportation Safety Board

424

00

95

424

Neighborhood Reinvestment Corporation

428

00

82

082

Northern Border Regional Commission

573

00

95

573

Nuclear Regulatory Commission

429

00

31

031

Nuclear Waste Technical Review Board

431

00

48

431

Occupational Safety and Health Review Commission

432

00

95

432

Office of Government Ethics

434

00

95

434

Office of Navajo and Hopi Indian Relocation

435

00

48

435

Office of Special Counsel

436

00

62

062

OMB Circular No. A–11 (2020)

Page 9 of Appendix C

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

Office of the Federal Coordinator for Alaska Natural Gas
Transportation

534

00

95

534

Other Commissions and Boards

505

00

48

Multiple

Other Commissions and Boards

505

00

95

Multiple

Patient-Centered Outcomes Research Trust Fund

579

00

95

579

Postal Service

440

00

18

018

Presidio Trust

512

00

95

512

Privacy and Civil Liberties Oversight Board

535

00

95

535

Public Buildings Reform Board

290

00

48

290

Public Defender Service for the District of Columbia

587

00

95

511

Puerto Rico Oversight Board

328

00

48

328

Railroad Retirement Board

446

00

60

060

Recovery Act Accountability and Transparency Board

539

00

95

539

Securities and Exchange Commission

449

00

50

050

Smithsonian Institution

452

00

33

033

State Justice Institute

453

00

48

453

Surface Transportation Board

472

00

95

472

Tennessee Valley Authority

455

00

64

455

United States Agency for Global Media

514

00

95

514

United States Court of Appeals for Veterans Claims

345

00

95

345

United States Enrichment Corporation Fund

486

00

95

486

United States Holocaust Memorial Museum

456

00

95

456

United States Institute of Peace

458

00

95

458

United States Interagency Council on Homelessness

376

00

48

376

Vietnam Education Foundation

519

00

95

519

Affordable Housing Program

530

00

95

530

Corporation for Travel Promotion

580

00

95

580

Electric Reliability Organization

531

00

95

531

Federal Retirement Thrift Investment Board

369

00

26

026

Medical Center Research Organizations

185

00

99

185

National Association of Registered Agents and Brokers

543

00

95

543

Federally Created Non-Federal Entities

National Oilheat Research Alliance

544

00

48

544

Public Company Accounting Oversight Board

526

00

95

526

Securities Investor Protection Corporation

576

00

95

576

Standard Setting Body

527

00

95

527

United Mine Workers of America Benefit Funds

476

00

95

476

Federal National Mortgage Association

915

00

39

915

Federal Home Loan Mortgage Corporation

914

00

39

913, 914

Federal Home Loan Bank System

913

00

39

913

Farm Credit System

912

00

39

912

Government Sponsored Enterprises

Financing Vehicles and the Board of Governors of the Federal
Page 10 of Appendix C

OMB Circular No. A–11 (2020)

APPENDIX C—LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
Agency

OMB Codes
Agency
Bureau

Treasury
Agency
Codes

CGAC
Agency
Codes1

920

39

920

Reserve
Financing Vehicles and the Board of Governors of the Federal Reserve

00

* Under Department of Defense-Military Programs, Treasury agency codes and CGAC agency codes are assigned as follows:
Agency

Treasury Agency Code

CGAC Agency Code

Navy, Marine Corps ......................................................................................... 17

017

Army ................................................................................................................

21

021

Air Force .......................................................................................................... 57

057

Defense-wide ................................................................................................... 97

097

1
In a small number of cases where budget agency (or bureau) does not correspond to a single CGAC agency code, this
crosswalk shows multiple CGAC agencies. This happens in Other Defense Civil, International Assistance Programs,
and several other agencies.

OMB Circular No. A–11 (2020)

Page 11 of Appendix C

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR
Table of Contents
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

Overview of the SF 132, SF 133, Schedule P, and SBR
Obligations by Program Activity
Budgetary Resources
Status of Budgetary Resources
Change in Obligated Balance
Budget Authority and Outlays, Net
Memorandum (non-add) Entries
Application of Budgetary Resources
Unfunded Deficiencies
Guaranteed Loan Levels and Applications
Statement of Budgetary Resources
How do I treat extensions of the availability of unobligated balances?
How do I record reductions of budget authority and unobligated balances?
What is the hierarchy of applying multiple reductions to a Treasury Appropriation Fund
Symbol included in an annual appropriations act and a sequestration order?
When and how do I record an adjustment of an unobligated or obligated balance start of
year?
How can I determine whether a transaction should be classified as a recovery?
What reporting guidance must I comply with for disaster emergency funding?
How are adjustments to budgetary resources for indefinite appropriations derived from the
general fund of the US Treasury recorded?

Exhibit F–1
Exhibit F–2

Line Numbers for the SF 132, SF 133, Schedule P and SBR
Abbreviated Line Titles for the SF 132 and SF 133
Summary of Changes

Amends description of line 1037 to replace “1036” with “1037” (section 3).
Adds line 1039 to provide a mechanism to record changes in allocation of trust fund limitations in a
general fund expenditure account. This change only impacts the Social Security Administration and
is effective for FY 2021 (section 3).
Adds line 1040 to address adjustments to prior year indefinite appropriations derived from the
General Fund of the US Treasury in subsequent years and is effective for FY 2021 (section ).
Adds lines 1042, 1043, 1044, 1063, 1064, 1065 and 4055 to provide a mechanism to record changes
in project source funding of monies derived from the General Fund of the US Treasury and trust fund
receipts. This change only impacts the Corps of Engineers-Civil Works and is effective for FY 2021
(sections 3 and 6).
Adds line 1041 to address other balances previously not available (i.e., shown on line 1031) to close
a no-year Treasury account and is effective for FY 2021 (section 3).

OMB Circular No. A–11 (2020)

Page 1 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Removes lines 1082 “Capital transfer of expired unobligated balances to general fund” and 1083
“Expired unobligated balances applied to repay debt” because capital transfers and repayment of
debt are not applicable to the expired phase (section 3).
Adds lines 1122, 1222, 1410, and 1431 to address nonexpenditure transfers of exercised borrowing
authority. This change only impacts the Department of Agriculture and is effective for FY 2021
(section 3).
Amends description of line 1130 “Appropriations permanently reduced” to include sequestration
derived from exercised borrowing authority. This change only impacts the Department of
Agriculture and is effective for FY 2021 (section 3).
Adds line 1722 to display discretionary unobligated balances of spending authority from offsetting
collections permanently reduced and is effective for FY 2021 (section 3).
Adds line 1902 to address adjustment for total budgetary resources subject to obligation limitation.
This new line will only impact the Department of Transportation and is effective for FY 2021 (section
3).
Identifies the effective period (FY 2021) for the changes identified above and the renumbered lines
for budget execution reporting and the schedule P display (section 3).
Identifies the effective period (FY 2022) for the new lines added related to anticipated budgetary
resources and status of budgetary resources and the renumbered lines for budget execution reporting
and the schedule P display (sections 3 and 4).
Amends description for lines 5331 “Direct obligated balance, start of year,” 5332 “Reimbursable
obligated balance, start of year,” 5333 “Discretionary obligated balance, start of year,” and 5334
“Mandatory obligated balance, start of year” to refer to line “3060” instead of line “3061” (section
7).
Incorporates revisions from OMB Circular No. A-136 to separately display financing account net
disbursements in the Outlays, net and Disbursements, net section of the Statement of Budgetary
Resources (section 11).
Clarifies that the phase “reduced by” is not recorded as a reduction (i.e., rescission) of budgetary
resources. This type of reduction is an adjustment to the appropriation line and is not separately
shown on a reduction line (section 13).
Adds a reference table to illustrate when and how to record adjustments to budgetary resources from
prior year indefinite appropriations derived from the General Fund of the US Treasury in subsequent
years (section 18).

1.

OVERVIEW OF THE SF 132, SF 133, SCHEDULE P, and SBR

The format employs three common data sections—Budgetary resources; Change in obligated balance; and
Budget authority and outlays, net. The SF 133, schedule P and SBR will use all three of the sections, and
the SF 132 will use the common budgetary resources. Unique sections, such as Application of budgetary
resources, continued to be used.
Page 2 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Sections

SF132

SF133

Schedule P

Obligations by program activity

SBR

X

Budgetary resources

X

X

X

Status of budgetary resources

X

Change in obligated balance

X

X

Budget authority and outlays, net

X

X

X
X

Outlays, net

X
X

Memorandum (non-add) entries
Application of budgetary resources

X

X

X

Unfunded deficiencies

X

Guaranteed loan levels and applications

X

OMB adopted the use of a new 4-digit line code structure where the first number of the line code indicates
the section.
Line Number

Section:

0xxx

Obligations by program activity

1xxx

Budgetary resources

2xxx

Status of budgetary resources

3xxx

Change in obligated balance

4xxx

Budget authority and outlays, net

5xxx

Memorandum (non-add) entries

6xxx

Application of budgetary resources

7xxx

Unfunded deficiencies

8xxx

Guaranteed loan levels and applications

For the lines below in sections 2 through 11, refer to exhibit F-1 to determine the applicability to the
apportionment, the Report on Budget Execution and Budgetary Resources, budget Program and Financing
schedule, and Statement of Budgetary Resources.
2.

OBLIGATIONS BY PROGRAM ACTIVITY

Use the entries in the following table to prepare the "Obligations by program activity" section schedule P.
For additional guidance, see section 82 (Combined Schedule X).
Entry
Direct: 0001-0799
Credit programs:
Program accounts:
0701-0709
OMB Circular No. A–11 (2020)

Description
See section 82 for further details.

Page 3 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

Financing accounts:
0710-0713, 0715-0739,
0740-0744
Reimbursable: 0800-0899
0900 Total new obligations, unexpired
accounts

Equals the sum of the amounts on the detail lines 0001 to 0899.
Equals line 3010. Also includes upward adjustments in unexpired
accounts.

Memorandum (non-add) entries:
0910 Appropriations used to liquidate
unpaid lease obligations

Amount of appropriations used to liquidate deficiencies of lease
payments. Use only with OMB approval.

0911 Total new obligations, unexpired
accounts; and lease payments

Equals the sum of the amounts on lines 0900 and 0910.

3.

BUDGETARY RESOURCES

Use the entries in the following table to prepare the "Budgetary Resources" section of the SF 132, SF 133,
and schedule P. For additional guidance, see section 120 (SF 132), section 130 (SF 133), and section 82
(Combined Schedule X).
Entries flagged with an asterisk (*) identifies line numbers that have a different effective period. For the
SF132 and SF133 budget execution reports, the lines will be effective in the fiscal year 2021 reporting
cycle. For the schedule P display, the lines will be effective starting with the FY 2023 Budget presentation.
The schedule P display for the FY2022 Budget will follow the old line convention as listed in section 82.
Another group of lines will have a different effective period. For the SF132 and SF133 budget execution
reports, these lines will be effective in the fiscal year 2022 reporting cycle. For the schedule P display, the
lines will be effective starting with the FY 2024 Budget presentation. These lines are only included in the
chart below. The schedule P display for the FY2022 Budget will follow the old line convention as listed in
section 82.
FY 2020
(FY 2022
Budget)

FY 2021
(FY 2023
Budget)

FY 2022
(FY 2024
Budget)

Offset to adjustment for change in allocation of trust fund
limitation (-)

1039

1039

Adjustment to prior year indefinite appropriations in
subsequent fiscal year2/

1040

1040

1041

1041

1042

1042

Adjustment for change in allocation (offsetting collection
portion)

1043

1043

Adjustment for change in allocation (trust fund portion)

1044

1044

1060

1060

Budget Concept

Other balances previously not available2/
Adjustment for change in allocation (general fund portion) (-)

Anticipated nonexpenditure transfers of unobligated balances
(net) (+ or -)1/ 2/
Page 4 of Appendix F

2/

1040

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

FY 2020
(FY 2022
Budget)
1041

FY 2021
(FY 2023
Budget)
1061

FY 2022
(FY 2024
Budget)
1061

1042

1062

1062

Anticipated adjustment for change in allocation (general fund
portion) (-)1/

1063

1063

Anticipated adjustment for change in allocation (offsetting
collection portion) 1/

1064

1064

Anticipated adjustment for change in allocation (trust fund
portion) 1/

1065

1065

Budget Concept
Anticipated recoveries of prior year unpaid and paid
obligations1/
Anticipated capital transfers and redemption of debt
(unobligated balances) (-)1/

1066

Anticipated unobligated balance precluded from obligation
(special or trust) (limitation on obligations)(-)1/
Unobligated balance (total)2/

1050

1070

1070

1060

1080

1080

Expired unobligated balance transferred to other accounts (-)1/2/

1070

1081

1081

Expired unobligated balance transferred from other accounts

1071

1082

1082

Expired unobligated balance transfers between expired and
unexpired accounts (-)1/2/

1072

1083

1083

Adjustment of expired unobligated balance brought forward,
Oct 1 (+ or -)1/

1080

1084

1084

Recoveries of prior year unpaid obligations in expired
accounts1/

1081

1085

1085

Other expired unobligated balances withdrawn to Treasury (-)1/

1089

1087

1087

Other expired unobligated balances withdrawn to special or
trust funds (-)1/

1090

1088

1088

Recoveries of prior year paid obligations in expired accounts1/2/

1093

1089

1089

Unobligated balance of appropriations withdrawn in expired
accounts (-)1/2/

1097

1090

1090

Sequester (previously unavailable) for withdrawal in expired
accounts1/

1098

1091

1091

Adjustment to indefinite prior year appropriations in
subsequent fiscal year in expired account1/

1092

1092

Exercised borrowing authority transferred from other accounts

1122

1122

Expired unobligated balance brought forward, Oct 1

1/2/

1/2/

Anticipated appropriations precluded from obligation (special
or trust) (-)1/
Exercised borrowing authority transferred from other accounts

1154
1222

1254

Anticipated appropriations precluded from obligation (special
or trust) (-)1/
Exercised borrowing authority transferred to other accounts (-)

OMB Circular No. A–11 (2020)

1222

1410

1410

Page 5 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

FY 2020
(FY 2022
Budget)

Budget Concept
Anticipated nonexpenditure transfers of exercised borrowing
authority (-)1/

FY 2021
(FY 2023
Budget)
1431

FY 2022
(FY 2024
Budget)
1431

Anticipated borrowing authority precluded from obligation
(limitation on obligations) (-)1/

1432

Anticipated contract authority precluded from obligation
(limitation on obligations) (-)1/

1532

Anticipated contract authority precluded from obligation
(limitation on obligations) (-)1/

1632

Spending authority from offsetting collections permanently
reduced (-)

1722

Unobligated balance of spending authority from offsetting
collections permanently reduced (-)2/

1721

1721

1722

1722

Spending authority from offsetting collections precluded from
obligation (limitation on obligations) (-)

1725

1724

1724

Spending authority from offsetting collections applied to repay
debt (-)2/

1726

1725

1725

Spending authority from offsetting collections applied to
liquidate contract authority (-)2/

1727

1726

1726

Spending authority from offsetting collections substituted for
borrowing authority (-)2/

1728

1727

1727

Spending authority from offsetting collections precluded from
obligation (limitation on obligations) (-)
Spending authority from offsetting collections permanently
reduced (-)

1743
1822

1821

Spending authority from offsetting collections precluded from
obligation (limitation on obligations) (-)

1821
1843

1902

Adjustment for total budgetary resources subject to obligation
limitation (-)1/

1902

This line does not apply to schedule P.
Title change in FY 2021.

1/
2/

Entry

Description

Unobligated balance:
1000 Unobligated balance brought
forward, Oct 1

Page 6 of Appendix F

For unexpired accounts:
Amount of unobligated balance of appropriations or other
budgetary resources carried forward from the preceding year and
available for obligation without new action by Congress. Do not
include special or trust fund amounts and offsetting collections
that are not available for obligation because of provisions of law,
such as benefit formulas or limitations on obligations (see section
20.4(f)).
Includes uninvested balances and balances invested in Federal
securities (par value), adjusted for unrealized discounts (a
negative amount). Includes all unobligated balances (definite
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
appropriations, definite borrowing authority, definite contract
authority, fund balances) at the start of the year.
Include the impact of reductions of these prior year balances
enacted on lines 1131, 1133, 1230, 1232, 1520, 1620, 1723, and
1823.
If unobligated balances are used to liquidate deficiencies, report
the amount used as a negative adjustment on line 1034 and reduce
the amount on line 1000 for schedule P. For the SF 133, do not
include any amounts on lines 1034 and 1901 because the SF 133
does not include the unfunded deficiencies section. See exhibit
130M.
The amount on this line should be the same as the end of year
amounts of the previous fiscal year:



On lines 2201, 2202, 2301, 2302, 2401, 2402, and 2403;
or line 2490 of the September 30 SF 133;




In the Treasury Combined Statement Appendix; and
In the past year column of the Program and Financing
Schedule of the Budget Appendix on line 1941.

You must provide line splits on apportionment requests that
characterize the unobligated balances in up to two ways.
First, in TAFSs that are split accounts (e.g. have both
discretionary and mandatory funds), the first letter of the line split
must be "D" to identify balances that are discretionary or "M" to
identify balances that are mandatory. (See section 120.20 for
additional information.)
Second, you must distinguish whether the balances are estimates
or actual balances. You must use a line split of E to indicate the
balance is an Estimate or a line split of A to indicate the use of an
Actual balance. If the account is apportioned by time periods and
the difference between the estimate and the actual is within the
range of adjustment permitted by section 120.50, adjust the
apportionments accordingly. If the difference is greater, OMB
must approve a request for reapportionment before the funds that
are greater than the automatic apportionment can be obligated.
In cases where you have discretionary estimated balances, the line
split would be "DE"; for discretionary, actual balances, the line
split would be "DA". Some agencies further distinguish balances
by appending a number to the line split and changing the line stub
to indicate the source of the balances. In these kinds of cases, the
line split values may be "DA1", "DA2", and "DA3".
For no-year accounts and any year (other than the last) of multiyear accounts, unpaid unfilled orders from Federal sources for
reimbursable work (e.g., Economy Act) may be carried forward
on this line.
For expired accounts:
Amount of expired unobligated balances available for upward
adjustments of obligations.
In the first expired year, the amount should be the same as the
amount of unobligated balances on lines 2201, 2202, 2301, 2302,
2401, 2402, and 2403; or line 2490 of the previous fiscal year's
September 30 SF 133. In the second expired year and thereafter,
OMB Circular No. A–11 (2020)

Page 7 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description
the amount should be the same as the amount on line 2403 of the
previous fiscal year's September 30 SF 133.
These balances are available only for valid upward adjustments of
obligations that were properly incurred against the account during
the unexpired phase.
For unexpired and expired accounts:
Appropriated receipts.—Do not include the balances of
unavailable collections that are precluded from obligation due to a
provision of law, such as a benefit formula or limitation. See lines
1035, 1135 and 1235.
Indefinite budget authority.—Do not carry forward any amounts
on this line for (1) indefinite appropriations except for available
special and trust fund receipts; (2) indefinite borrowing authority,
or indefinite contract authority.

1001 Discretionary unobligated balance
brought forward, Oct 1

Nonexpenditure transfers:
1010 Unobligated balance transferred
to other accounts (–)

Page 8 of Appendix F

For unexpired accounts:
Portion of amount shown on line 1000 that is classified as
discretionary. The amount on this line cannot exceed the amount
on line 1000.
For unexpired accounts:
Amount of any unexpired unobligated balance of appropriations
or spending authority from offsetting collections that is actually
transferred from this account to other accounts.
For expired accounts:
Amount of unobligated balances that have been canceled due to
reappropriation.
Adjustments may be made to reflect enacted reductions that
should have been but were not made against an account when it
was unexpired. Newly enacted reductions may not be made
against an expired account.
Use lines 1131/1230 in the losing expired account for expired
balance transfers that are classified as reappropriations in the
gaining unexpired account on lines 1106/1206.
Amount of any expired unobligated balance actually transferred
from this account to an expired account.
Include allocation transfers for expired accounts.
For unexpired and expired accounts:
Amount of unexpired unobligated balance transferred to other
accounts that represents an adjustment to the accounts involved
and does not involve an obligation or an outlay (see section
20.4(j)).
Use only for transfers of balances of prior year resources resulting
from general transfer authority or reorganizations authorized by
law, where the purpose has not changed. Show transfers of
balances of prior year resources that result from legislation that
changes the purpose for which the amounts are available as
adjustments to budget authority on line 1120. Generally, transfers
to other accounts cannot exceed the unobligated balance at the
start of the year.

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
Include only non-expenditure transfers on this line. Do not include
expenditure transfers, including transfers from trust funds to
Federal funds required or permitted by law, because they are
treated as expenditure transfers. Record expenditure transfers on
lines 1700 and 1800 (for amounts actually transferred via
expenditure transfers); and lines 1740 and 1840 (for amounts
anticipated to be transferred via expenditure transfer). The
treatment of expenditure transfers is explained in section
20.4(j) (4).

1011 Unobligated balance transferred
from other accounts

For unexpired accounts:
Include the amount of any unobligated balance of appropriations
or spending authority from offsetting collections that is actually
transferred to this account from other accounts.
For expired accounts:
Amount of unobligated balances that have been canceled due to
reappropriation.
Adjustments may be made to reflect enacted reductions that
should have been but were not made against an account when it
was unexpired. Newly enacted reductions may not be made
against an expired account.
Amount of any expired unobligated balance actually transferred to
this account from an expired account.
Include allocation transfers for expired accounts.
For unexpired and expired accounts:
Amount of unexpired available unobligated balances transferred
from other accounts that represents an adjustment to the accounts
involved and does not involve an obligation or an outlay (section
20.4(j)). Use only for transfers of balances of prior year resources
resulting from general transfer authority or reorganizations
authorized by law, where the purpose has not changed. Show
transfers of balances of prior year resources that result from
legislation that changes the purpose for which the amounts are
available as adjustments to budget authority on line 1121.
Include only non-expenditure transfers on this line. Do not include
expenditure transfers, including transfers from trust funds to
Federal funds required or permitted by law, because they are
treated as expenditure transfers. Include expenditure transfers to
this account on lines 1700 and 1800 (for amounts actually
transferred via expenditure transfers); and lines 1740 and 1840
(for amounts anticipated to be transferred via expenditure
transfer). The treatment of expenditure transfers is explained in
section 20.4(j) (4).

1012 Unobligated balance transfers
between expired and unexpired
accounts ( + or -)

For unexpired and expired accounts:
Amount of expired unobligated balances actually transferred into
this account as the result of authority to extend the period of
availability of expired balances that are not considered to be
reappropriations. Do not report expired balances transfers that are
considered to be reappropriations and must be reported as new
budget authority (see sections 20.4(h) and 120.65). See lines
1106/1206 for expired balance transfers that are classified as
reappropriations.

OMB Circular No. A–11 (2020)

Page 9 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description
Amount of unexpired unobligated balances transferred out of this
account pursuant specific statutory authority (e.g., foreign
currency valuations in expired accounts). This authority only
applies to the Department of Defense.
Also, amount of any expired expenditure transfers receivable
transferred from an expired account to an unexpired account.

1013 Unobligated balance of contract
authority transferred to or from other
accounts (net) (+ or –)
Adjustments:
1020 Adjustment to unobligated
balance brought forward,
Oct 1 (+ or –)

For unexpired accounts:
Amount of unobligated balances of contract authority transferred
between non-allocation accounts. This line is only for use by the
Department of the Transportation.
Changes to unobligated balances that occurred in a prior fiscal
year and that were not recorded in the unobligated balance as of
October 1 of the current fiscal year. These may be identified by
the financial statement auditors, agency personnel, or others.
Include adjustments posted to the agency financial system that are
either material or non-material. When reporting to GTAS,
agencies will use an attribute to show that their USSGL account
balances are not current-year activity—even though these
balances would otherwise look like current-year activity. GTAS
will use this attribute to crosswalk these USSGL account balances
to this adjustment line.
OMB and the Department of the Treasury's Bureau of the Fiscal
Service (Fiscal Service) will review the Fund Balance with
Treasury (FBWT) component of the adjustments that agencies
report to GTAS each quarter. The Fiscal Service will only
backdate prior year adjustments on a transaction basis in a
Treasury Appropriation Fund Symbol (TAFS) that round to $1
million or more. This range includes amounts greater than or
equal to $500,000.
Agencies should generally exclude reclassifications from clearing
accounts to other TAFSs, but may consult OMB if they want to
include some of these reclassifications as adjustments.
Exclude the following amounts from this line:



Downward adjustments of unpaid obligations incurred in
prior fiscal years that were not outlayed. Report this on
line 1021;



Upward adjustments of obligations previously incurred.
Report these on detailed lines 2001 through 2103; and



Refunds collected from prior year obligations that have
been outlayed from the TAFS that was charged with the
original obligations. Report these amounts on lines 1700
and 1800.

On the SF 133, material and non-material adjustments to the
unobligated balance as of October 1 of the current fiscal year
should be included on line 1020. On the Statement of Budgetary
Resources, material amounts are part of the unobligated balance
as of October 1 of the current fiscal year because the prior year's
financial statements are restated.

Page 10 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry
1021 Recoveries of prior year unpaid
obligations

Description
Amount of cancellations or downward adjustments of obligations
incurred in prior fiscal years that were not outlayed. Include the
adjustments since October 1 of the current year. Show the actual
recoveries of prior year unpaid obligations, as shown on the SF
133, on reapportionment requests.
Include recovered amounts obligated against indefinite borrowing
authority that was borrowed. Then subtract the same amount on
line 1023.
Include recovered amounts obligated against indefinite borrowing
authority that was not borrowed. Then subtract the same amount
on line 1024.
Include recovered amounts obligated against indefinite contract
authority that was funded or unfunded contract authority. Then
subtract the same amount on line 1025.
Exclude cancellations or downward adjustments of obligations
incurred and outlayed in prior fiscal years since they must be
accompanied by cash refunds. Include cash refunds collected
(i.e., recoveries of prior year obligations incurred and outlayed in
prior fiscal years) on line 1033. For upward adjustments, see
detailed lines 2001 through 2103.
Exclude recoveries of current year unpaid obligations, which will
be netted against obligations on detailed lines 2001 through 2103.
Exclude adjustments to current year beginning balance recorded
on lines 1020 and 3001.
For unexpired annual accounts, leave line 1021 blank.
For the final September 30 report, before an account is closed, all
remaining unobligated and obligated balances must be canceled.
To cancel these obligated balances, include the amount to be
canceled, as a positive. Then, include the same amount as a
negative on line 1029.

1022 Capital transfer of unobligated
balances to general fund (–)

Amount of balances deposited to Treasury capital transfer receipt
accounts, such as "Earnings of Government-owned enterprises,"
or "Repayments of capital investment, Government-owned
enterprises." These are non-expenditure transfers. Don't include
interest payments, which should be reported as obligations on SF
132 detail lines 6001 through 6173 and SF 133 detail lines 2001
through 2103. Do not include capital transfers of offsetting
collections received during the year, which should be reported on
lines 1720 and 1820.

1023 Unobligated balances applied to
repay debt (–)

Amount of balances used for repayment of debt principal. Do not
include appropriations or new offsetting collections used to repay
outstanding debt (see lines 1136, 1236, 1726 and 1825).
Obligations must be recorded for interest payments on SF 132
detail lines 6001 through 6173; SF 133 detail lines 2001 through
2103; and schedule P detail lines 0001 through 0899.
If the recovered amount on line 1021 above was obligated against
indefinite borrowing authority that was borrowed, then include the
repayment to Treasury of the principal amount borrowed, as a
negative, on this line.
First use budgetary resources to pay interest, and the balance to
repay principal as a negative on this line. Enter the obligation of

OMB Circular No. A–11 (2020)

Page 11 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description
interest to Treasury on detailed SF 132 lines 6001 through 6173
and on detailed SF 133 lines 2001 through 2103. Enter the
interest payment to Treasury on lines 4010, 4011, 4100, and 4101.

1024 Unobligated balance of borrowing
authority withdrawn (–)

Amount of balances of indefinite borrowing authority realized
through recoveries of prior year unpaid obligations or downward
adjustments that have been withdrawn in no-year or multiple year
accounts. The sum of the amounts on lines 1024, 1025 and 1036
cannot exceed the amount on line 1021.
Note: When new appropriations or new offsetting collections are
used to liquidate obligations initially incurred against borrowing
authority, report the amounts on lines 1139, 1239, 1728, or 1827,
as appropriate.

1025 Unobligated balance of contract
authority withdrawn (–)

For unexpired accounts:
Amount of balances of indefinite contract authority realized
through recoveries of prior year unpaid obligations or downward
adjustments that have been withdrawn in no-year or multiple year
accounts. The sum of the amounts on lines 1024, 1025 and 1036
cannot exceed the amount on line 1021.
Note: When new appropriations or new offsetting collections are
used to liquidate obligations initially incurred against contract
authority, report the amounts on lines 1137, 1238, 1727, or 1826,
as appropriate.

1026 Adjustment for change in allocation
of trust fund limitation or foreign
exchange valuation

For unexpired and expired accounts:
Adjustments related to changes in initial allocations of budget
authority under limitations in the Social Security Administration
and the Department of Health and Human Service. If the initial
allocation is increased, enter a positive amount on this line and
vice versa.
Revaluation of gains and losses on foreign currency and special
drawing rights in the Exchange Stabilization Fund.
This line is only to be used by the Social Security Administration,
the Department of Health and Human Service, and the
Department of Treasury.

1027 Adjustment in unobligated
balances for change in
investments of zero coupon bonds
(special and non-revolving trust
funds)

At the time the zero coupon bond is purchased, record an amount
equal to the purchase price (par value minus purchase discount) as
precluded from obligation. As the discount is amortized and
recorded as earnings, record the earnings as precluded from
obligation. When the bond matures or is redeemed, all amounts
previously precluded from obligation become available for
obligation. Use only for special and non-revolving trust funds.

1028 Adjustment in unobligated
balances for change in
investments of zero coupon
bonds (revolving funds)

At the time the bond is purchased, record an amount equal to the
purchase price (par value minus purchase discount) as precluded
from obligation. As the discount is amortized and recorded as
earnings, record the earnings as precluded from obligation. When
the bond matures or is redeemed, all amounts previously
precluded from obligation become available for obligation. Use
only for revolving funds.

1029 Other balances withdrawn to
Treasury (–)

For unexpired accounts:
Amount of unobligated balances written off or withdrawn by
administrative action. Include cancellations in no-year accounts

Page 12 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
pursuant to 31 USC 1555; otherwise, do not include amounts
rescinded or canceled by law.
Do not include withdrawals of indefinite contract authority or
borrowing authority when obligated balances are liquidated by
offsetting collections (see lines 1727, 1728, 1826, and 1827).
For expired accounts:
For the final September 30 report, before an account is closed, all
remaining unobligated and obligated balances must be canceled.
To present these unobligated balances as canceled, remove the
amounts from lines 2201 through 2403 and include them here, as
a negative. To cancel obligated balances, include the amount on
line 1021, as a positive, and on this line as a negative.

1030 Other balances withdrawn to special
or trust funds (–)

For unexpired accounts:
Amount of unobligated balances written off or withdrawn by
administrative action. Include cancellations in no-year accounts
pursuant to 31 USC 1555; otherwise, do not include amounts
rescinded or canceled by law.
Do not include withdrawals of indefinite contract authority or
borrowing authority when obligated balances are liquidated by
offsetting collections (see lines 1727, 1728, 1826, and 1827).
For expired accounts:
For the final September 30 report, before an account is closed, all
remaining unobligated and obligated balances must be canceled.
To present these unobligated balances as canceled, remove the
amounts from lines 2201 through 2403 and include them here, as
a negative. To cancel obligated balances, include the amount on
line 1021, as a positive, and on this line as a negative.

1031 Other balances not available (–)

For unexpired accounts:
Include the portion of the unobligated balances in a no-year
Treasury account where the amount is no longer available for
obligation since the purposes for which the appropriation was
enacted has been fulfilled. (e.g., analogous to what could be called
a partial cancellation if allowed under 31 U.S. C. 1555).

1032 Refunds and recoveries
temporarily precluded from
obligation (special and trust
funds) (–)

For unexpired accounts:
Recoveries of prior year obligations and cash refunds of
previously appropriated that are returned to unappropriated
receipts and available for subsequent appropriation.

1033 Recoveries of prior year paid
obligations

For unexpired and expired accounts:
Refunds that pertain to paid obligations recorded in prior fiscal
years. Show the actual recoveries of prior year paid obligations,
as shown on the SF133, on reapportionment requests.
Includes refunds (i.e., cancellations or downward adjustments) of
prior year paid obligations credited to the same appropriation or
fund account charged with the original obligation. Excludes
refunds of prior year paid obligations credited to a different
appropriation or fund account. These will be reported on lines
1700 or 1800, as appropriate.
Applies to amounts credited to special and non-revolving trust
fund expenditure accounts but not to special or trust fund receipts

OMB Circular No. A–11 (2020)

Page 13 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description
appropriated to special or trust fund expenditure accounts and
shown as budget authority on lines 1101 and 1201.
For recoveries of prior year unpaid obligations, see line 1021.
Exclude cash refunds of amounts obligated and outlayed during
the current year. For SF 133, these should be netted against the
appropriate detailed lines 2001 through 2103 and lines 4010,
4011, 4100, and 4101. See exhibit 130L.
Exclude cancellations or downward adjustments of obligations
incurred in prior fiscal years that were not outlayed. Report
recoveries of prior year unpaid obligations on line 1021. For
upward adjustments, see detailed lines 2001 through 2103.

1034 Adjustment for unobligated balance
used to liquidate deficiencies (-)

For unexpired accounts:
For schedule P, report the amount of unobligated balances used to
liquidate obligations that were incurred in a prior fiscal year
without sufficient budget authority to cover such obligations
legally. For unfunded deficiencies liquidated by appropriations,
see line 1901.

1035 Unobligated balance precluded from
obligation (limitation on obligations)
(special or trust) (-)

For unexpired accounts:
In cases where the total budgetary resources are precluded from
obligation in a fiscal year by a provision of law (such as a
limitation on obligations), unobligated balance of mandatory
appropriation or contract authority is also precluded in special and
non-revolving trust funds.

1036 Adjustment for debt forgiveness

For unexpired accounts:
Amount of budgetary resources provided to forgive outstanding
debt where no appropriation is recognized.

1037 Unobligated balance of appropriation
withdrawn (-)

For unexpired and expired accounts:
The sum of balances of indefinite appropriation (derived from the
general fund of the US Treasury) realized through recoveries of
prior year unpaid obligations or downward adjustments and
amounts on line 1040 that have been withdrawn. The sum of the
amounts on lines 1024, 1025 and 1037 cannot exceed the sum of
amounts on lines 1021 and 1040. To cover upward adjustments of
indefinite appropriations, request a Treasury surplus warrant and
show the amount on line 1040.

1038 Sequester (previously unavailable)
for withdrawal

For expired accounts:
Amount sequestered during the unexpired phase that must be
cancelled during the fifth year of the expired phase.

1039 Offset to adjustment for change in
allocation of trust fund limitation (-)*

For unexpired accounts:
Adjustments in the Supplemental Security Income Program
related to changes in initial allocations of budget authority under
limitations in the Social Security Administration and the
Department of Health and Human Service. This line is only to be
used by the Social Security Administration.

1040 Adjustment to prior year indefinite
appropriations in subsequent fiscal
year*

For unexpired and expired accounts:
Increases in budgetary resources derived from prior year
indefinite appropriations in subsequent fiscal year to cover
upward adjustments in annual (i.e., expired) and multi-year (i.e.,
unexpired and expired) Treasury accounts.

Page 14 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description

1041 Other balances previously not
available*

For unexpired accounts:
Amount previously shown on line 1031 to be recognized as
available to close an unexpired no-year Treasury account.

1042 Adjustment for change in allocation
(general fund portion)*

For unexpired accounts:
Downward adjustments for general fund project portions of prior
year appropriations in Corps of Engineers-Civil Works operating
accounts. The amount on this line is equal to the amount on line
1043 with the opposite sign. This line is only to be used by the
Corps of Engineers-Civil Works.

1043 Adjustment for change in allocation
(offsetting collection portion)*

For unexpired accounts:
Upward adjustments for trust fund project portions (derived from
offsetting collections from Corps of Engineers-Civil Works Inland
Waterways and Harbor Maintenance trust funds) of prior year
appropriations in Corps of Engineers-Civil Works operating
accounts. The amount on this line is equal to the amount on line
1042 with the opposite sign. The amount on this line is equal to
the amount on line 1044 with the opposite sign in the Corps of
Engineer-Civil Works Inland Waterways and Harbor Maintenance
trust fund accounts. This line is only to be used by the Corps of
Engineers-Civil Works.

1044 Adjustment for change in allocation
(trust fund portion)*

For unexpired accounts:
Portion in Corps of Engineers-Civil Works Inland Waterways and
Harbor Maintenance trust funds to fund adjustments of trust fund
project portions of prior year appropriations in Corps of
Engineers-Civil Works operating accounts. The amount on this
line is equal to the amount on line 1043 with the opposite sign in
the Corps of Engineers-Civil Works operating accounts. This line
is only to be used by the Corps of Engineers-Civil Works.

Anticipated transfers and adjustments:
1060 Anticipated nonexpenditure
transfers of unobligated balances
(net) (+ or –)*

Amount of the current estimate of any balances, other than
balances of new budget authority, to be transferred to (+) or from
(–) the account under existing legislation. No amount should be
on this line on the September 30 report.
Do not include:

1061 Anticipated recoveries of prior
year unpaid and paid obligations*

OMB Circular No. A–11 (2020)



Anticipated transfers to fund activities of a Federal agency
that require legislation.



Transfers required or permitted by law from trust funds to
Federal funds; these are reported on lines 1740 and 1840.
See section 20.



NOTE: All transfers between Federal funds (accounts
that are not trust funds; i.e., general, special, management,
and revolving funds) and trust funds are treated as
expenditure transfers. See section 20.4(j) (4) for
additional information.

Amount of the current estimate of additional recoveries of prior
fiscal year obligations anticipated in unexpired accounts for the
remainder of the fiscal year. For no-year and multi-year accounts,
there may be amounts on this line after the first fiscal year. For
unexpired annual accounts, leave line 1041 blank. No amount
should be on this line on the September 30 report.
Page 15 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

1062 Anticipated capital transfers and
redemption of debt (unobligated
balances) (–)*

Amount of the current estimate of additional capital transfers and
redemption of debt anticipated in unexpired accounts derived
from unobligated balances for the remainder of the fiscal year
under existing laws. No amount should be on this line on the
September 30 report.

1063 Anticipated adjustment for change in
allocation (general fund portion)*

Downward adjustments for general fund project portions of prior
year appropriations in Corps of Engineers-Civil Works operating
accounts. The amount on this line is equal to the amount on line
1065 with the opposite sign. This line is only to be used by the
Corps of Engineers-Civil Works. No amount should be on this
line on the September 30 report.

1064 Anticipated adjustment for change in
allocation (offsetting collection
portion)*

Upward adjustments for trust fund project portions (derived from
offsetting collections from Corps of Engineers-Civil Works Inland
Waterways and Harbor Maintenance trust funds) of prior year
appropriations in Corps of Engineers-Civil Works operating
accounts. The amount on this line is equal to the amount on line
1064 with the opposite sign. The amount on this line is equal to
the amount on line 1066 with the opposite sign in the Corps of
Engineers-Civil Works Inland Waterways and Harbor
Maintenance trust fund accounts. This line is only to be used by
the Corps of Engineers-Civil Works. No amount should be on this
line on the September 30 report.

1065 Anticipated adjustment for change in
allocation (trust fund portion)*

Portion in Corps of Engineers-Civil Works Inland Waterways and
Harbor Maintenance trust funds to fund adjustments of trust fund
project portions of prior year appropriations in Corps of
Engineers-Civil Works operating accounts. The amount on this
line is equal to the amount on line 1064 with the opposite sign in
the Corps of Engineers-Civil Works operating accounts. This line
is only to be used by the Corps of Engineers-Civil Works. No
amount should be on this line on the September 30 report.

1070 Unobligated balance (total)*

Equals the sum of lines 1000 through 1065. [SFs 132 and 133]
Equals the sum of lines 1000 through 1044 excluding line
1001.[schedule P]

Expired unobligated balance available for adjustment only:
As a general rule, unless the law expressly provides otherwise,
rescissions and cancellations of unobligated balances apply only
to unexpired unobligated balances. In cases where rescissions or
cancellations apply to expired balances, they do not count as
discretionary offsets for appropriations (see sections 20.3 and
20.4(f)).
1080 Expired unobligated balance brought
forward, Oct 1*

Equals the amount on line 1000 for expired accounts only.

1081 Expired unobligated balance
transferred to other accounts (–)*

Equals the amount on line 1010 for expired accounts only.

1082 Expired unobligated balance
transferred from other accounts*

Equals the amount on line 1011 for expired accounts only.

1083 Expired unobligated balance
transfers between expired
and unexpired accounts (-)*

Equals the amount on line 1012 for expired accounts only.

Page 16 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description

1084 Adjustment of expired unobligated
balance brought forward,
Oct 1 (+ or–) *

Equals the amount on line 1020 for expired accounts only.

1085 Recoveries of prior year unpaid
obligations in expired accounts*

Equals the amount on line 1021 for expired accounts only.

1086 Adjustment for change in allocation
of trust fund limitation in expired
accounts

Equals the amount on line 1026 for expired accounts only related
to Social Security Administration and Department of Health and
Human Services.

1087 Other expired unobligated balances
withdrawn to Treasury (–)*

Equals the amount on line 1029 for expired accounts only.

1088 Other expired unobligated balances
withdrawn to special or trust
funds (–)*

Equals the amount on line 1030 for expired accounts only.

1089 Recoveries of prior year paid
obligations in expired accounts *

Equals the amount on line 1033 for expired accounts only.

1090 Unobligated balance of appropriation
withdrawn in expired accounts (-)*

Equals the amount on line 1037 for expired accounts only.

1091 Sequester (previously unavailable)
for withdrawal in expired accounts*

Equals the amount on line 1038 for expired accounts only.

1092 Adjustment to indefinite prior year
appropriations in subsequent fiscal
year in expired accounts*

Equals the amount on line 1040 for expired accounts only.

1099 Expired unobligated balance (total)

Equals the amount on line 1070 for expired accounts only. Also,
equals the sum of the detailed lines 1080 through 1092. This
amount is only available for adjustments.

Entry

Discretionary

Mandatory

Description

Budget authority:
Appropriations:

OMB Circular No. A–11 (2020)

Amount of appropriations specified in appropriations acts
or in substantive laws that become available for obligation
on or after October 1 of the fiscal year.
Regular appropriations.—Amounts made available in any
of the 12 regular appropriations acts. In cases where the
amount appropriated is reduced by an amount of offsetting
collections or revenues during the fiscal year so as to result
in a final fiscal year appropriation estimated at not more
than XXX, the amount derived from the General Fund of
the U.S. Treasury shown on this line should be reduced by
the amount of offsetting collections or revenues received
during the fiscal year on the September 30 SF 133. See
exhibit 130J.
Supplemental appropriations.—Amounts made available in
supplemental appropriations acts.
Appropriation provided under a continuing resolution.—
The annualized level of the appropriation. If the continuing
Page 17 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Discretionary

Mandatory

Description
resolution is for less than the full year, subtract the portion
not available on line 1134 (general and revolving funds) or
1135 (special and trust funds). See exhibits 120F and
120G.
When the regular appropriations act is passed, replace the
amount on lines 1100, 1101, 1104, 1106, 1170, and 1171
with the amount specified in the regular appropriations act.
See exhibit 120H.
Some laws that make appropriated receipts available for
obligation specify the amount appropriated. These are
definite appropriations. Other laws that make appropriated
receipts available for obligation do not specify the amount
appropriated. These appropriated receipts are indefinite
appropriations. For indefinite appropriations of
appropriated receipts, refer to lines 1101 and 1201.
Appropriations contingent upon authorizing legislation or
upon designation as an emergency.—When an
appropriations act specifies that all or a portion of the
amount appropriated is not available for obligation until
specifically authorized by another law, or are not available
for obligation until the President submits a budget request
to the Congress designating the amount as an emergency:



Include the full amount of the appropriation on line
1100, and



Subtract the amount not authorized by law or not
designated as emergency requirements by the
President on line 1134 (general and revolving
funds) or 1135 (special and trust funds) except on
the September 30 SF 133.



At the beginning of the next fiscal year, any
unobligated balance that is still contingent and
would still be available for new obligations if the
contingency is met will be included on line 1000
and subtracted on line 1134 (general and revolving
funds) or 1135 (special and trust funds) as
unavailable until either the authorizing legislation is
enacted or the amount is designated by the
President. This paragraph does not apply to
contingent emergency appropriations enacted in FY
1999 or earlier.
Contingent emergency appropriations from FY 1999 and
prior years.—If the President designates a contingent
emergency appropriation from FY 1999 or a prior year as
emergency requirements, include the amount on this line in
the year of the Presidential designation.
Appropriations to liquidate debt.—Appropriations that are
available to repay amounts borrowed from the Treasury but
are not available to incur obligations. Include the
appropriation to liquidate debt on line 1100 or 1200 and the
repayment to Treasury on line 1136 or 1236, as a negative.
Include any excess on line 1029, as a negative.
Appropriations to liquidate deficiencies.—Appropriations
that are specifically made available to liquidate obligations
Page 18 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

OMB Circular No. A–11 (2020)

Discretionary

Mandatory

Description
in excess of budgetary resources and not available to incur
obligations. Include appropriations to liquidate deficiencies
on line 1100 or 1200 as a positive amount and on line 1136
or 1237 as a negative amount on schedule P only. If
appropriations that are not specifically made available to
liquidate deficiencies (and are otherwise available for
obligation) are used to liquidate deficiencies, included the
appropriations on line 1100 or 1200 as a positive amount
and on line 1901, as a negative amount on schedule P only.
Deficiencies are included on lines 7000 through 7020 for
schedule P only. This applies to unexpired and expired
accounts. Normally, there are no excess amounts because
these appropriations are requested after the deficiency is
known, whereas, the agencies normally budget for
appropriations to liquidate debt and appropriations to
liquidate contract authority.
Appropriations to liquidate contract authority.—Typically,
contract authority is provided to incur obligations in one
action by Congress (often in authorizing legislation) and
separate appropriations of liquidating cash are provided in
appropriations acts. The appropriation to liquidate is shown
as a positive amount on line 1100 or 1200 and as a negative
on line 1138 or 1238. Thus, the total budgetary resources
on lines 1910 (SF 133), 1920 (SF 132), and 1930 (schedule
P) equal zero. See exhibit 120M.
In a few cases, contract authority may be provided in order
to permit agencies to incur obligations in anticipation of
offsetting collections and appropriations to liquidate the
obligations may be provided if the anticipated offsetting
collections have not been realized. These appropriations to
liquidate should be recorded as described above. Include
any excess amounts on line 1138 as a negative.
Appropriations substituted for borrowing authority.—
Occasionally, portions of appropriations are available to
liquidate obligations initially incurred against borrowing
authority when the borrowing is not exercised. The amounts
are available to liquidate obligations but are not available
for obligation. Include such portion substituted for
borrowing authority on this line. Include an amount equal
to the portion of appropriation substituted for borrowing
authority on line 1139 or 1239 as a negative. Thus, the
budgetary resources on lines 1910 (SF 133), 1920 (SF 132),
and 1930 (schedule P) equal zero.
Debt forgiveness appropriation.—An amount that Congress
provided equivalent to an inferred appropriation to retire
debt as specified in a public law. The amount is shown as a
positive amount on line 1100 or 1200 and as a negative
amount on line 1136 or 1236.
Appropriations of Specific Amounts of which "Not to
Exceed" a Portion Remains Available Beyond the
Remainder of the Appropriation. See details following the
description of line 1930.
Interest on the public debt. See details following the
description of line 1930.
Page 19 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry
Appropriation

Discretionary

Mandatory

1100

1200

Description
Amount appropriated from the General Fund of the U.S.
Treasury.
If this is a special fund account that receives an
appropriation from the General Fund of the Treasury,
include the general fund appropriation on this line.
If this is a trust fund account that receives an appropriation
from the General Fund of the U.S. Treasury, do not include
the general fund appropriation on this line. Such amounts
are transferred to the trust fund as an expenditure transfer.
Consult with your OMB representative.
Include amounts for liquidation of contract authority, debt
reduction, and liquidation of deficiencies, when applicable.
Definite appropriation.—Include the amount specified in
law.
Indefinite appropriation from other than appropriated
receipts.—Include an estimate of the amount to be
obligated during the fiscal year. On the September 30
report, reduces the amount on lines 1100 and 1200 for the
portion that is not needed to cover obligations. Therefore,
the amount certified by appropriation warrants for the year,
after being reduced by negative warrants issued by the
Treasury or end-of-year statements.
For upward adjustments against indefinite appropriation
derived from the general fund of the US Treasury, request a
Treasury appropriation warrant and show the amount on
line 1100 or 1200. Return any recoveries of prior year
unpaid obligations to the general fund of the US Treasury
on line 1037.
Report the amount of emergency appropriations enacted or
requested as discretionary appropriations, including
amounts that are contingent on the President submitting a
budget request to Congress designating the amount as an
emergency.
Forward funding.—Include the amount appropriated on this
line even though the funds may not become available until
July 1st.

Appropriation
(special or trust)

Page 20 of Appendix F

1101

1201

Amount appropriated from special or trust fund receipts.



The following applies to lines 1101 and 1201.



Appropriated receipts.—Collections deposited in
special and trust fund receipt accounts that are
earmarked for special and trust fund expenditure
accounts. Of these amounts:



Some receipts are appropriated and are available
for obligation. Include the amounts collected in the
current fiscal year on this line.



Some receipts are appropriated, but a portion is
precluded from obligation by a provision of law,
such as a benefit formula or limitation. Include the
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Discretionary

Mandatory

Description
amounts collected in the current fiscal year on this
line. Subtract the amounts that are that are not
expected to be available as a negative amount on
line 1135 or 1235 and show this amount on the
September 30 report. See exhibit 120N.



Some receipts were collected in a previous fiscal
year and precluded from obligation in a previous
fiscal year. Include the amounts expected to
become available pursuant to law during the fiscal
year on this line.



Some receipts are not appropriated. Exclude these
amounts from this line.
NOTE: In exceptional cases, there is authority in law to
invest collections. In such cases, the current year
collections and prior year collections (not shown on the SF
132) will not be available for obligation (and will not be
included on the SF 132 and SF 133 until needed to incur
obligations) but will be available for investment. Unlike
OMB, Treasury classifies these funds as "available."
Appropriation
(previously unavailable)

1102

1202

For general funds, amount derived from the general fund of
the US Treasury previously reported as precluded from
obligation on line 1134 or 1234 in a prior fiscal year that
becomes available for obligation in a subsequent fiscal year.
This line is only to be used by the Department of
Agriculture, the Department of Health and Human Services,
and the Department of the Interior. Use only with OMB
approval.

Appropriation
(previously unavailable)
(special or trust)

1103

1203

For special and non-revolving trust funds, amount
previously reported as precluded from obligation on line
1135 or 1235 or sequestered on line 1132, 1133 or 1232 in a
prior fiscal year that becomes available for obligation in a
subsequent fiscal year. For revolving funds, amount
sequestered on line 1132 or 1232 in a prior fiscal year that
becomes available for obligation in a subsequent fiscal year.
Use only with OMB approval.

Appropriation available
from subsequent year

1104

n/a

Portion of the succeeding year's appropriation made
available for obligation as advance funding.

Appropriation available in
prior year (–)

1105

n/a

Portion of the appropriation made available for obligation
as advance funding in the preceding year.
The following applies to lines 1104 and 1105.
Advance funding is generally used to finance higher than
anticipated costs in benefit programs. Include the portion
that will be obligated in the current year on this line.
Exclude the amount obligated last year. "Appropriation
available from subsequent year" and "Appropriation
available in prior year (–)" are types of advance funding.

Reappropriation

1106

1206

Amount of new budget authority resulting from legislation
that extends the availability of funds that have expired or
would otherwise expire. Such extensions of availability are
counted as new budget authority in the first year of the
extended availability (see sections 20.4(h) and 120.65).

OMB Circular No. A–11 (2020)

Page 21 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Nonexpenditure transfers:
Appropriations
transferred to other
accounts (–)

Appropriations
transferred from other
accounts

Page 22 of Appendix F

Discretionary

Mandatory

1120

1220

Amount of budget authority enacted for the fiscal year that
is actually transferred from the account to other accounts
under existing legislation that does not involve an
obligation or an outlay.
Normally, the entries on this line are transfers of new
budget authority. However, there are exceptions. Use this
line to show transfers of unobligated balances authorized
by Congress in lieu of appropriations; or resulting from
legislation that changes the purpose for which the balances
are available.
Show transfers resulting from general transfer authority or
reorganizations, where the purpose has not changed or on
line 1010.
For transfers pursuant to existing law of mandatory funding
to be used for otherwise discretionary activities, show the
transfer on line 1220 in the losing account and on line 1121
in the receiving account, using the appropriate BBEDCA
classifications for the respective accounts.
The entries on this line are non-expenditure transfers
between two Federal Government accounts. (The treatment
of non-expenditure transfers is explained in section 20.4(j)
(4)).
NOTE: All transfers between Federal funds (accounts that
are not trust funds; i.e., general, special, management, and
revolving funds) and trust funds are treated as expenditure
transfers. See section 20.4(j) (4) for additional information.

1121

1221

Amount of budget authority enacted for the fiscal year that
is actually transferred into this account from other accounts
under existing legislation that does not involve an
obligation or an outlay.
Normally, the entries on this line are transfers of new
budget authority. However, there are exceptions. Use this
line to show transfers of unobligated balances authorized by
Congress in lieu of appropriations or resulting from
legislation that changes the purpose for which the balances
are available.
Show transfers resulting from general transfer authority or
reorganizations, where the purpose has not changed or on
line 1011.
For transfers of mandatory funding to be used for otherwise
discretionary activities, see the guidance under lines
1120/1220.

Description
The losing account has expired; therefore, no
reapportionment action is needed for the losing account.
For the SF 133, the losing account will include a negative
amount on line 1131 or 1230 of the previous year.
Use line 1012 for expired unobligated balance transfers that
are not reported as new budget authority in the unexpired
account. Use line 1010 for the expired account. Since the
losing account has expired, no reapportionment action is
required.

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Discretionary

Mandatory

1122

1222

Amount of exercised borrowing authority actually
transferred into this account from the Credit Commodity
Corporation account under existing legislation that does not
involve an obligation or an outlay. This line is only to be
used by the Department of Agriculture.

Appropriations
permanently reduced (–)

1130

n/a

Amount of permanent rescissions, reductions, and
cancellations of new appropriations. Includes sequestration
derived from exercised borrowing authority.

Unobligated balance of
appropriations
permanently reduced (–)

1131

n/a

Amount of permanent rescissions, reductions, and
cancellations of unobligated balances of appropriations.

Appropriations and/or
unobligated balance of
appropriations
permanently reduced (–)

n/a

1230

Appropriations
temporarily reduced (–)

1132

n/a

Amount of temporary rescissions, reductions, and
cancellations of new appropriations. Use only for revolving
(i.e., sequestered appropriations only), special and nonrevolving trust funds.

Unobligated balance of
appropriations
temporarily reduced (–)

1133

n/a

Amount of temporary rescissions, reductions, and
cancellations of unobligated balances of appropriations.
Use only for special and non-revolving trust funds.

Appropriations and/or
unobligated balance of
appropriations
temporarily reduced (–)

n/a

1232

Amount of temporary rescissions, reductions, and
cancellations of new appropriations and unobligated
balances of appropriations. Use only for revolving (i.e.,
sequestered appropriations only), special and nonrevolving trust funds.

1134

1234

Amount derived from the general fund of the US Treasury
and precluded from obligation in a fiscal year by a
provision of law (such as a limitation on obligations). This
amount is treated as a balance of unavailable budgetary
resources.
When a discretionary amount becomes available for
obligation, report it on line 1102.
The following paragraphs describe the application of the
above principle to specific circumstances:

Entry

Exercised borrowing
authority transferred from
other accounts*

Description
The entries on this line are non-expenditure transfers
between two Federal Government accounts. (The treatment
of non-expenditure transfers is explained in section 20.4(j)
(4)).
NOTE: All transfers between Federal funds (accounts that
are not trust funds; i.e., general, special, management, and
revolving funds) and trust funds are treated as expenditure
transfers. See section 20.4(j) (4) for additional information.

Adjustments:

Appropriations precluded
from obligation (–)

Amount of permanent rescissions, reductions, and
cancellations of new appropriations and unobligated
balances of appropriations.



OMB Circular No. A–11 (2020)

Appropriations provided by a part-year continuing
resolution.—When an account is operating under a
part-year continuing resolution, include, as a
negative amount, the portion of the annualized level
included on line 1100 that is not available for
Page 23 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Discretionary

Mandatory

Description
obligation under the terms of the continuing
resolution. Do not include this amount on the
September 30 SF 133.



Deferral.—When a congressionally-initiated
deferral of an amount (derived from the general
fund of the US Treasury) that has been appropriated
is enacted, include the amount not available for
obligation, as a negative amount, on this line. Do
not include this amount on the September 30 SF
133.



Appropriations contingent upon authorizing
legislation.—Include amount (derived from the
general fund of the US Treasury) not available for
obligation until specifically authorized by another
law, as a negative amount. For SF 132, cite the
appropriations act in the stub. The full amount of
the appropriation is on line 1100. Do not include
this amount on the September 30 SF 133.



Emergency, contingent appropriations.—Include
amount (derived from the general fund of the US
Treasury) representing the funds the President has
not yet designated as emergency requirements, as a
negative amount. The full amount of the
appropriation is on line 1100. Do not include this
amount on the September 30 SF 133.
In addition, other amounts (derived from the general fund of
the US Treasury) appropriated for emergencies may also be
included if an emergency must exist to make the funds
available for obligation, even if a Presidential declaration is
not required.
Obligation limitations.—Include amount (derived from the
general fund of the US Treasury) by which an obligation
limitation reduces the budget resources
temporarily (the budget resources remain available after the
expiration of the obligation limitation).
The Impoundment Control Act (2 U.S.C. 683– 684) and the
Antideficiency Act (31 U.S.C. 1512) are not valid
authorizing citations for this line.
Appropriations precluded
from obligation (special
or trust) (–)

1135

1235

For special and trust fund accounts, amount precluded from
obligation in a fiscal year by a provision of law (such as a
limitation on obligations or a benefit formula). This amount
is treated as a balance of unavailable budgetary resources.
When a mandatory amount becomes available for
obligation, report it on line 1203.
The following paragraphs describe the application of the
above principle to specific circumstances:



Page 24 of Appendix F

Appropriated receipts.—For the September 30 SF
133, include the portion of receipts collected in the
current fiscal year in special or trust funds that is
precluded from obligation due to a provision of law
(such as a limitation on obligations or a benefit
formula). For special and trust funds with
mandatory appropriations, the total amount of new
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Discretionary

Mandatory

Description
receipts is included on line 1201. This amount is
treated as a balance of budgetary resources (see the
description of line 1203).



Appropriations provided by a part-year continuing
resolution.—When an account is operating under a
part-year continuing resolution, include, as a
negative amount, the portion of the annualized level
included on line 1101 that is not available for
obligation under the terms of the continuing
resolution. Do not include this amount on the
September 30 SF 133.



Deferral.—When a congressionally-initiated
deferral of an amount (derived from special or trust
fund receipts) that has been appropriated is enacted,
include the amount not available for obligation, as a
negative amount, on this line. Do not include this
amount on the September 30 SF 133.



Appropriations contingent upon authorizing
legislation.—Include amount (derived from special
or trust fund receipts) not available for obligation
until specifically authorized by another law, as a
negative amount. For SF 132, cite the
appropriations act in the stub. The full amount of
the appropriation is on line 1101. Do not include
this amount on the September 30 SF 133.



Emergency, contingent appropriations.—Include
amount (derived from special or trust fund receipts)
representing the funds the President has not yet
designated as emergency requirements, as a
negative amount. The full amount of the
appropriation is on line 1101. Do not include this
amount on the September 30 SF 133.
In addition, other amounts appropriated for emergencies
may also be included if an emergency must exist to make
the funds available for obligation, even if a Presidential
declaration is not required.
Obligation limitations.—Include amount (derived from
special or trust fund receipts) by which an obligation
limitation reduces the budget resources
temporarily (the budget resources remain available after the
expiration of the obligation limitation).
The Impoundment Control Act (2 U.S.C. 683– 684) and the
Antideficiency Act (31 U.S.C. 1512) are not valid
authorizing citations for this line.
Appropriations applied to
repay debt (–)

OMB Circular No. A–11 (2020)

1136

1236

Amount of appropriations (including inferred
appropriations) used for repayment of debt principal (when
legislation is enacted that forgives outstanding debt to
Treasury). Do not include new offsetting collections used
to repay outstanding debt (see lines 1726 and 1825).
Obligations must be recorded for interest payments on SF
132 detail lines 6001 through 6173; SF 133 detail lines
2001 through 2103; and schedule P detail lines 0001
through 0899.
Page 25 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Discretionary
1137

Mandatory
n/a

Appropriations applied to
liquidate contract
authority (–)

1138

1238

Amount of appropriations to liquidate contract authority.
This amount is not available for new obligations pursuant to
the appropriations act.

Appropriations
substituted for borrowing
authority
(–)

1139

1239

Amount of appropriations used to liquidate obligations
initially incurred against borrowing authority when the
borrowing is not exercised.

Capital transfer of
appropriations to general
fund (–)

1140

1240

For discretionary appropriations, this line is only for use by
the Department of Defense where an appropriation (equal to
transferred amounts prior to enactment of appropriations
act) must be returned to the general fund.
For mandatory appropriations, this line is only for use by
the Department of Education where appropriations were
temporarily reduced via sequestration in a prior fiscal year
but must be returned to the general fund in the subsequent
fiscal year.

Appropriations applied to
liquidate contract
authority withdrawn (–)

1141

n/a

1150

1250

Entry
Appropriations reduced
by offsetting collections
(collected) or offsetting
receipts (-)

Description
Amount of offsetting collections or offsetting receipts used
to reduce the appropriation derived from the General Fund
of the U.S. Treasury while waiting for the appropriation
warrant to be adjusted. See exhibit 130J. No amounts
should be on this line on the September 30 report.

Amount of excess appropriations to liquidate contract
authority withdrawn.

Anticipated appropriations:
Anticipated appropriation
(+ or –)

Amount of indefinite appropriations anticipated to become
available under existing law for the remainder of the fiscal
year. On the SF 133, this amount may differ from the
amount on the latest SF 132 to the extent it is a more
current estimate. No amounts should be on these lines on
the September 30 report.
Anticipated collection of available receipts.
Anticipated amount from indefinite appropriations other
than from appropriated receipts to be reduced by negative
warrants issued by the Treasury or end-of-year statements.
Do not include:

Anticipated
nonexpenditure transfers
of appropriations (net)
(+ or –)

1151

1251



Indefinite appropriations included on lines 1100,
1101, 1200, and 1201.



Anticipated, un-enacted supplemental
appropriations.

Include the current estimate of appropriations anticipated to
be transferred to this account (+) net of appropriations to be
transferred from (–) this account under existing legislation.
No amounts should be on these lines on the September 30
report.
Do not include:



Page 26 of Appendix F

Transfers that have been made and included on
lines 1120, 1121, 1220, and 1221.
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Discretionary

Mandatory

Description



Anticipated transfers that require legislation.
Include:
•

Transfers of exercised borrowing authority
anticipated to be transferred from the Credit
Commodity Corporation Fund.

Anticipated capital
transfers and redemption
of debt (appropriations)
(–)

1152

1252

Amount of the current estimate of additional capital
transfers and redemption of debt anticipated in unexpired
accounts derived from appropriations for the remainder of
the fiscal year under existing laws. Report anticipated
capital transfers only on line 1252. No amounts should be
on these lines on the September 30 report.

Anticipated reductions to
appropriations by
offsetting collections or
offsetting receipts (-)

1153

n/a

Amount of anticipated offsetting collections or offsetting
receipts used to reduce the appropriation derived from the
General Fund of the U.S. Treasury while waiting for the
appropriation warrant to be adjusted. See exhibit 130J. No
amounts should be on this line on the September 30 report.

Appropriation (total)

1160

1260

Equals the sum of lines 1100 through 1153. [SFs 132 and
133]
Equals the sum of lines 1100 through 1141. [schedule P]
Equals the sum of lines 1200 through 1252. [SFs 132 and
133]
Equals the sum of lines 1200 through 1240. [schedule P]

Advance appropriations:
Advance appropriation
Advance appropriation
(special or trust fund)

1170
1171

1270
1271

As defined by the Congressional Budget Act of 1974 (31
U.S.C. 1105(a)(17)), advance appropriations are amounts
provided in appropriation acts that become available for
obligation one fiscal year or more beyond the fiscal year for
which the legislation is enacted. Report the amount in the
year in which it first becomes available for obligation.
For example, if you received advance appropriations for
fiscal year 2012 in the regular annual appropriations act for
fiscal year 2011, then include the advance appropriation on
this line for the fiscal year 2012.
Use line 1270 for advance appropriations of mandatory
budget authority in provided in an appropriations Act and
classified as an "appropriated entitlement" or "appropriated
mandatory" by the Balanced Budget Act of 1997 (see
section 21.3(c)).

1172

1272

Amounts provided in appropriation acts that become
available for obligation one fiscal year or more beyond the
fiscal year for which the legislation is enacted that are
actually transferred from the account to other accounts
under existing legislation that does not involve an
obligation or an outlay.
Amounts provided in appropriation acts that become
available for obligation one fiscal year or more beyond the
fiscal year for which the legislation is enacted that are

Nonexpenditure transfers:
Advance appropriations
transferred to other
accounts (-)

OMB Circular No. A–11 (2020)

Page 27 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry
Advance appropriations
transferred from other
accounts
Adjustments:
Advance appropriations
permanently reduced (–)
Advance appropriations
temporarily reduced (–)

Discretionary
1173

Mandatory
1273

1174

1274

Amount of permanent rescissions, reductions, and
cancellations of advance appropriations.

1175

1275

Amount of temporary rescissions, reductions, and
cancellations of advance appropriations. Use only for
special and non-revolving trust funds.

1276

Include the current estimate of advanced appropriations
anticipated to be transferred to this account (+) net of
advanced appropriations to be transferred from (–) this
account under existing legislation. No amounts should be
on these lines on the September 30 report.
Do not include:

Description
actually transferred into this account from other accounts
under existing legislation that does not involve an
obligation or an outlay.

Anticipated advanced appropriations:
Anticipated
nonexpenditure transfers
of advanced
appropriations (net)
(+ or –)

1176


Advance appropriation
(total)

1180

1280

Page 28 of Appendix F

Equals the sum of lines 1170 through 1176. [SFs 132 and
133]
Equals the sum of lines 1170 through 1175. [schedule P]
Equals the sum of lines 1270 through 1276. [SFs 132 and
133]
Equals the sum of lines 1270 through 1275. [schedule P]
Amount of new borrowing authority, primarily from the
Treasury, to finance obligations and outlays. Include the
amount becoming available for obligation on or after
October 1 of the fiscal year.
Repayment of principal and interest.—Include the
repayment of principal, as a negative, on lines 1023, 1136,
1236, 1726 and 1825. Include estimated interest obligations
on detailed lines 2001 through 2103.
Appropriation to liquidate debt.—Include appropriations to
liquidate debt on line 1100, not on line 1300. Such
appropriations are provided when proceeds to the account
are insufficient to repay borrowing.
Direct loan financing accounts.—Include the amount of
new borrowing authority needed to finance the part of direct
loan obligations not financed by subsidy payments from the
program account and fees from borrowers.
Guaranteed loan financing accounts.—Include the amount
of new borrowing authority needed to cover any default
claims and other cash outflows that cannot be financed by
unobligated balances.

Borrowing authority:

Borrowing authority

Transfers that have been made and included on
lines 1172, 1173, 1272, and 1273.

1300

1400

Amount of new authority authorized to be expended from
moneys derived from borrowing from the Treasury or from
sources other than Treasury (including the Federal
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Discretionary

Mandatory

Description
Financing Bank). To the extent that indefinite borrowing
authority is used to cover obligations, report borrowing
authority for all such obligations even though subsequent
appropriations or offsetting collections will ultimately be
used to liquidate the obligations.
Definite borrowing authority.—Include the amount
specified in law.
Indefinite borrowing authority.—Include an estimate of the
amount to be obligated during the fiscal year. On the
September 30 report, reduce this amount by the amount of
indefinite borrowing authority that is not needed to cover
obligations.

Nonexpenditure transfers:
Exercised borrowing
authority transferred to
other accounts (-)*

1410

Amount of exercised borrowing authority actually
transferred from Credit Commodity Corporation account to
other accounts under existing legislation that does not
involve an obligation or an outlay. This line is only to be
used by the Department of Agriculture.

1320

1420

Amount of permanent rescissions, reductions, and
cancellations of new borrowing authority.

Borrowing authority
temporarily reduced (–)

n/a

1421

Amount of temporary reductions (i.e., sequestration only) of
borrowing authority. Use only for revolving, special and
non-revolving trust funds.

Borrowing authority
applied to repay debt (–)

n/a

1422

Amount of borrowing authority exercised but not used to
liquidate obligations. Use only in financing accounts in PY
unless specifically approved by OMB.

Borrowing authority
precluded from obligation
(limitation on obligations)
(–)

n/a

1423

Amount precluded from obligation in a fiscal year by a
provision of law (such as a limitation on obligations). This
amount is treated as a balance of unavailable budgetary
resources. For this particular situation, the amount has been
determined to be unavailable for future obligations. This
line is only for the revolving fund in the Department of
Agriculture where borrowing authority was limited.

Capital transfers of
borrowing authority to
general fund (–)

n/a

1424

Amount of borrowing authority exercised where there is
insufficient cash to pay the modification adjustment transfer
(see section 185.7 (b)).

1430

Amount of current estimate of reductions during the fiscal
year to borrowing authority. No amounts should be on these
lines on the September 30 report.

1431

Include the estimate of exercised borrowing authority
anticipated to be transferred from Credit Commodity
Corporation account to other accounts under existing
legislation that does not involve an obligation or an outlay.
This line is only to be used by the Department of
Agriculture. No amounts should be on these lines on the
September 30 report.

Adjustments:
Borrowing authority
permanently reduced (–)

Anticipated borrowing authority:
Anticipated reductions to
1330
current fiscal year
borrowing authority (–)
Anticipated
nonexpenditure transfers
of exercised borrowing
authority (–)*

OMB Circular No. A–11 (2020)

Page 29 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry
Borrowing authority
(total)

Discretionary
1340

Mandatory
1440

Description
Equals the sum of lines 1300 through 1330. [SFs 132 and
133]
Equals the sum of lines 1300 through 1320. [schedule P]
Equals the sum of lines 1400 through 1431. [SFs 132 and
133]
Equals the sum of lines 1400 through 1424. [schedule P]

Contract authority:
Contract authority

Contract authority
(previously unavailable)

Nonexpenditure transfers:
Contract authority
transferred to other
accounts (–)
Contract authority
transferred from other
accounts
Adjustments:
Contract authority and/or
unobligated balance of
contract authority
permanently reduced (–)
Contract authority
temporarily reduced (–)

Page 30 of Appendix F

1500

1600

Amount of new authority to incur obligations in advance of
collections or an appropriation to liquidate contract
authority.
Amount of new contract authority to incur obligations that
typically will require a separate appropriation of liquidating
cash before payments can be made.
Definite contract authority.—Include the amount specified
in law.
Indefinite contract authority.—Include an estimate of the
amount to be obligated during the year. On the September
30 report, reduce the amount on lines 1500 and 1600 for the
portion that is not needed to cover obligations.
Appropriation to liquidate contract authority.—Do not
include on lines 1500 or 1600. Include on line 1138 or
1238. If a portion of the appropriation to liquidate contract
authority is not needed, then include the amount (as a
negative) on line 1141 for the discretionary appropriation.
Occasionally, contract authority is provided in anticipation
of receiving offsetting collections. Include the amount
becoming available on or after October 1 of the fiscal year.

n/a

1603

This line is only for use by the Department of
Transportation where contract authority was temporarily
reduced via sequestration in a prior fiscal year but is
available for obligation in the subsequent fiscal year.

1510

1610

Amount of contract authority transferred to other accounts.

1511

1611

Amount of contract authority transferred from other
accounts to this account.

1520

1620

Amount of permanent rescissions, reductions, and
cancellations of new contract authority and unobligated
balances of contract authority.

n/a

1621

Amount of temporary reductions (i.e., sequestration only) of
contract authority. Use only for special fund in Department
of the Interior and non-revolving trust fund in Department
of Transportation.

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry
Contract authority
precluded from obligation
(limitation on obligations)
(–)

Discretionary
1522

Anticipated contract authority:
Anticipated
1530
nonexpenditure transfers
of contract authority (net)
(+ or –)

Mandatory
1622

1630

Description
Amount precluded from obligation in a fiscal year by a
provision of law (such as a limitation on obligations). Use
only with OMB approval.

Include the current estimate of contract authority anticipated
to be transferred to (+) this account net of contract authority
to be transferred from (–) this account under existing
legislation. No amounts should be on these lines on the
September 30 report.
Do not include:

Anticipated adjustments
to current year contract
authority (+ or –)

Contract authority
(total)

1531

1540

1631

1640



Transfers that have been made and included on
lines 1510, 1511, 1610 and 1611.



Anticipated transfers that require legislation.

Amount of current estimate of reductions or increases
during the fiscal year to contract authority. This also
includes the estimated liquidation of contract authority from
offsetting collections. No amounts should be on these lines
on the September 30 report.
Equals the sum of lines 1500 through 1531. [SFs 132 and
133]
Equals the sum of lines 1500 through 1522. [schedule P]
Equals the sum of lines 1600 through 1631. [SF s 132 and
133]
Equals the sum of lines 1600 through 1622. [schedule P]

Spending authority from offsetting collections:

As a general rule, spending authority from offsetting
collections from Federal sources should be classified as
mandatory or discretionary based on the activities for which
the offsetting collections are outlayed and spending
authority from offsetting collections from non-Federal
sources should be classified based on whether the
legislative language that created the collection is in
authorizing legislation or appropriations act (see section
81.2).

Collected

For unexpired and expired accounts:
Offsetting collections credited to expenditure accounts by
law.
See section 83.5 for direct or reimbursable classification of
associated obligations against spending authority from
offsetting collections.
In most cases, these lines apply to general fund expenditure
accounts, revolving funds, and trust revolving funds. In a
few cases, offsetting collections for reimbursable work and
payments from Federal funds may be specifically
authorized by law to be credited to special fund expenditure
accounts and non-revolving trust fund expenditure
accounts, in which case, these lines should be used to report
such amounts.

OMB Circular No. A–11 (2020)

1700

1800

Page 31 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Discretionary

Mandatory

Description
Amount of reimbursements or other income earned and
collected to date during the current fiscal year, including
those for revolving funds.
Include collections of receivables in either the net unpaid
obligations or the unobligated balances brought forward, if
any.
Include refunds of prior year paid obligations that are
credited to a different appropriation or fund account than
the one charged with the original obligation. Exclude
refunds of prior year paid obligations credited to the same
appropriation or fund account charged with the original
obligation. These will be reported on line 1033. This
represents one type of recoveries of prior year obligations.
For recoveries of prior year unpaid obligations, see line
1021.
To return a cash advance or other offsetting collection
received in a prior fiscal year, obligate and outlay the
amount in the current fiscal year.
Amount of increase (+) or decrease (–) from October 1 in
unfilled orders on hand accompanied by an advance.
Amount of expenditure transfers from a trust fund account
to a Federal fund account, pursuant to appropriations or
other laws, to fund the activities of an agency that are (or
would be) normally funded in a Federal fund account.
In exceptional cases, this includes expenditure transfers
from a Federal or trust fund account to a trust fund account.
For example, one exception to this rule is Social Security
Administration's Limitation on Administrative Expenses
where the expenditure transfers are from general or trust
fund accounts to a trust fund account. Another exception to
this rule is for credit reform where the expenditure transfers
are from (1) the program account to a financing account or
(2) financing account to a liquidating account where the
source of the funding for either situation is derived from
trust fund receipts. Exceptions must be pre-approved by
OMB.
For special and trust fund accounts, include offsetting
collections for reimbursable work and payments from
Federal funds when specifically authorized by law.
For initial apportionments, include anticipated collections
on line 1740 or 1840 as appropriate. If the TAFS is
reapportioned during the fiscal year, include actual amounts
on lines 1700, 1701, 1800, 1801 and anticipated amount on
lines 1740 or 1840.
Report offsetting collections earned and collected even if
they are used to liquidate the contract authority, rather than
provide new spending authority. Include the collections as a
positive amount on line 1700 or 1800 and as a negative
amount on line 1727 or 1826.
Report offsetting collections earned and collected that is
substituted for borrowing authority to liquidate obligations

Page 32 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Discretionary

Mandatory

Description
initially incurred against borrowing authority when the
borrowing is not exercised. Include the collections as a
positive amount on line 1700 or 1800 and as a negative
amount on line 1728 or 1827.
Exclude cash refunds of amounts obligated and outlayed
during the current year. For SF 133, these should be netted
against the appropriate detailed lines 2001 through 2103
and lines 4010, 4011, 4100, and 4101.
For credit financing accounts, include the subsidy collected
from the program account when loans are disbursed.
Exclude any adjustments to current year beginning balances
recorded on line 1020 and 3011.
For annual accounts and the last year of multi-year
accounts, advanced received on this line should reflect
obligated amounts only on the September 30 report. For
no-year accounts, amounts on this line may remain
unobligated on the September 30 report. See section 130.9
for further details on Economy Act transactions involving
different periods of availability.
In limited situations, this line may be positive due to
premiums and accrued interest at the time of Federal
security purchase.
For expired accounts:
Amount of decrease (–) from October 1 in unfilled customer
orders on hand accompanied by an advance.
Amount of collections of receivables included in either the
net unpaid obligations or the unobligated balances brought
forward, if any.
Include collections from trust fund accounts for
reimbursable work.
Exclude any adjustments to current year beginning balances
recorded on lines 1020 and 3011.

Change in uncollected
payments, Federal sources
(+ or –)

OMB Circular No. A–11 (2020)

1701

1801

Amount of increase (+) or decrease (–) in accounts
receivable from Federal sources and unpaid, unfilled orders
from Federal sources from the start of year to the end of
year.
For unexpired accounts:
Amount of reimbursements from another Federal
Government account that is earned, but not collected, to
date during the current fiscal year, including those for
revolving funds. If during the fiscal year, the amount is
collected, move the amount to lines 1700 and 1800, above.
Amount of expenditure transfers from a trust fund account
to a Federal fund account is authorized by law, but not
collected, to date during the current fiscal year. If during
the fiscal year, the amount is collected, move the amount to
lines 1700 and 1800, above.

Page 33 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Discretionary

Mandatory

Description
For collections of receivables included in either the net
unpaid obligations or the unobligated balances brought
forward, include, as a negative:




The decrease in reimbursable receivables, and

Receivables written off.
Amount of increase (+) or decrease (–) from October 1, in
unfilled orders on hand from other Federal Government
accounts, that are valid obligations of the ordering account
and are not accompanied by an advance. For multi-year
accounts, you can record an increase in unpaid, unfilled
orders from Federal sources during any year of the
unexpired phase.
For annual accounts and the last year of multi-year
accounts, unpaid, unfilled orders from Federal sources on
this line should reflect obligated amounts only on the
September 30 report. For no-year accounts, unpaid,
unfilled orders from Federal sources on this line may
remain unobligated on the September 30 report. See section
130.9 for further details on
Economy Act transactions involving different periods of
availability.
For expired accounts:
For collections of receivables included in either the net
unpaid obligations or the unobligated balances brought
forward, include, as a negative, the decrease in reimbursable
receivables. Also include, as a negative, receivables written
off.
Amount of decrease (–) from October 1, in unfilled
customer orders on hand from other Federal Government
accounts that are valid obligations of the ordering account
and are not accompanied by an advance.
For unexpired and expired accounts:
Amounts reported as an accounts receivable from a trust
fund must be accompanied by a valid accounts payable
from that trust fund account. These receivables should be
included in either the net unpaid obligations or the
unobligated balances at the end of the fiscal year.
Federal agencies should only write-off accounts receivable
from a Federal source under limited circumstances.
Circumstances include, but are not limited to, denials from
Congress on requests for appropriations in order to satisfy
the accounts receivable (supplemental or deficiency
appropriations). If the Federal agency is permitted to writeoff account receivables from a Federal source, this action
reduces the total budgetary resources available in the
TAFS. If sufficient budgetary resources are not available to
cover the obligations incurred in the TAFS, refer to section
145 for further action to take. Applies only to budgetary
account receivable. Does not impact the proprietary
account receivable.
Offsetting collections
(previously unavailable)
Page 34 of Appendix F

1702

1802

For accounts with limitations on the use of offsetting
collections, unappropriated or temporarily reduced, the
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Discretionary

Mandatory

Spending authority from
offsetting collections
transferred to other
accounts (–)

1710

1810

Amount transferred to another account in the same year the
authority becomes available for obligation when the transfer
is treated as an adjustment in budget authority (spending
authority from offsetting collections) to the accounts and
does not involve an obligation or outlay (see the description
of line 1120 for more information). Transfers of balances
should be reported on lines 1010, 3060 or 3070, as
appropriate. Although the spending authority is transferred
to another account, the offsetting collection will be credited
to the account that initially received the collection on lines
4030 through 4034 or 4120 through 4124.

Spending authority from
offsetting collections
transferred from other
accounts

1711

1811

Amount transferred from other accounts in the same year
the authority becomes available for obligation when the
transfer is treated as an adjustment in budget authority to
the accounts and does not involve an obligation or outlay
(see the description of line 1121 for more information).
Transfers of balances should be reported on lines 1011,
3061 or 3071, as appropriate. Although the spending
authority is transferred from another account, the offsetting
collection will be credited to the account that initially
received the collection on lines 4030 through 4034 or 4120
through 4124.

1720

1820

Amount of spending authority from offsetting collections
deposited to Treasury capital transfer receipt accounts, such
as "Earnings of Government-owned enterprises," or
"Repayments of capital investment, Government-owned
enterprises." These are non-expenditure transfers. Don't
include interest payments or capital transfers of offsetting
collections received during the year (see lines 1720 and
1820). Include interest obligations on detailed SF 132 lines
6001 through 6173 and detailed SF 133 lines 2001 through
2103.

Entry

Description
amount of budget authority that is expected to become
available for obligation pursuant to law from unavailable
balances of offsetting collections.
Previously precluded or unappropriated.—Amount of
offsetting collections collected in the previous year but
precluded from obligation or was unappropriated in a
previous fiscal year. Include the amounts expected to
become available pursuant to law during the fiscal year on
this line.
Previously temporarily reduced.—Amount of (1) accountspecific offsetting collections rescinded or cancelled and (2)
across-the-board reductions in budget authority (percentage
or other) mandated in appropriations law taken from more
than one account, and the agency head or other Executive
Branch official was authorized to distribute the reduction to
affected accounts. Include the amounts on this line in the
fiscal year in which the amount is needed.

Nonexpenditure transfers:

Adjustments:
Capital transfer of
spending authority from
offsetting collections to
general fund (–)

OMB Circular No. A–11 (2020)

Page 35 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Discretionary

Mandatory

Spending authority from
offsetting collections
permanently reduced (–)*

1721

1821

Unobligated balance of
spending authority from
offsetting collections
permanently reduced (–)*

1722

New and/or unobligated
balance of spending
authority from offsetting
collections temporarily
reduced (–)

1723

1823

Amount of temporary rescissions, reductions, and
cancellations of new spending authority from offsetting
collections and unobligated balances of spending authority
from offsetting collections.

Spending authority from
offsetting collections
precluded from obligation
(limitation on obligations)
(–)*

1724

1824

Amount precluded from obligation in a fiscal year by a
provision of law (such as a limitation on obligations or a
benefit formula). This amount is treated as a balance of
unavailable budgetary resources. When the amount
becomes available for obligation, report it on line 1702 or
1802.
Spending authority from offsetting collections provided by a
part-year continuing resolution.—When an account is
operating under a part-year continuing resolution, include,
as a negative amount, the portion of the annualized level
included on lines 1700/1701 and 1800/1801 that is not
available for obligation under the terms of the continuing
resolution. Do not include this amount on the September 30
SF 133.
Limitation on revolving fund.—Include amount not
available for obligation due to a provision of law, such as a
limitation on administrative expenses or construction.
Obligation limitations.—Include amount by which an
obligation limitation reduces the budget resources
temporarily (the budget resources remain available after the
expiration of the obligation limitation).
The Impoundment Control Act (2 U.S.C. 683 – 684) and
the Antideficiency Act (31 U.S.C. 1512) are not valid
authorizing citations for this line.

Spending authority from
offsetting collections
applied to repay debt (–)*

1725

1825

Amount of offsetting collections used for repayment of debt
principal. Do not include appropriations used to repay
outstanding debt (see lines 1136 and 1236). Obligations
must be recorded for interest payments on SF 132 detail
lines 6001 through 6173; SF 133 detail lines 2001 through
2103; and schedule P detail lines 0001 through 0899.
Primarily use budgetary resources to pay interest, and the
balance to repay principal as a negative on this line.

Spending authority from
offsetting collections
applied to liquidate
contract authority (–)*

1726

1826

Amount of offsetting collections used to liquidate contract
authority that is not available for new obligations.
Include portion of spending authority from offsetting
collections used to replace the contact authority initially
obligated against. The spending authority from offsetting

Entry

Page 36 of Appendix F

Description
Primarily used by revolving funds, however may be used by
other accounts with OMB approval.
Amount of permanent rescissions, reductions, and
cancellations of new spending authority from offsetting
collections.
Amount of permanent rescissions, reductions, and
cancellations of new discretionary spending authority from
offsetting collections.

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Spending authority from
offsetting collections
substituted for borrowing
authority (–)*

Discretionary

Mandatory

1727

1827

Description
collections may include cash, receivables from Federal
sources, and unfilled customer orders.
Amount of offsetting collections used to liquidate
obligations initially incurred against borrowing authority
when the borrowing is not exercised.

Anticipated spending authority from offsetting collections:
Anticipated collections,
Amount of the current estimate of anticipated collections
1740
1840
reimbursements, and
(for example, anticipated orders from Federal sources or
other income
anticipated refunds) expected for the remainder of the year.
No amounts should be on these lines on the September 30
report.
Amount of expenditure transfers anticipated for the
remainder of the year.
For direct loan financing accounts, include a current
estimate for the rest of the year of the loan subsidy
anticipated from the program account.
Deposit advances (as defined in section 20.10) without
orders from Federal customers in budget clearing account
F3885 "Undistributed intergovernmental payments" until an
order is received.
Deposit advances without orders from non-Federal
customers in deposit fund X6500 "Advances without orders
from non-Federal sources."
Anticipated
nonexpenditure transfers
of spending authority
from offsetting collections
(net) (+ or –)

1741

1841

Include the current estimate of spending authority from
offsetting collections anticipated to be transferred to (+) or
from (–) the account under existing legislation. No amounts
should be on these lines on the September 30 report.
Do not include:



Transfers that have been made and included on
lines 1710, 1711, 1810, or 1811.



Anticipated transfers that require legislation.

Anticipated capital
transfers and redemption
of debt (spending
authority from offsetting
collections) (–)

1742

1842

Amount of the current estimate of additional capital
transfers and redemption of debt anticipated in unexpired
accounts derived from spending authority from offsetting
collections for the remainder of the fiscal year under
existing laws. No amounts should be on these lines on the
September 30 report.

Spending authority from
offsetting collections
(total)

1750

1850

Equals the sum of lines 1700 through 1742. [SFs 132 and
133]
Equals the sum of lines 1700 through 1727. [schedule P]
Equals the sum of lines 1800 through 1842. [SFs 132 and
133]
Equals the sum of lines 1800 through 1827. [schedule P]

Budget authority (total)

OMB Circular No. A–11 (2020)

1900

1900

Equals the sum of combined total of mandatory and
discretionary budget authority lines 1100 through 1153,
1170 through 1176, 1200 through 1252, 1270 through 1276,
1300 through 1330, 1400 through 1431, 1500 through 1531,
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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Adjustment for new
budget authority used to
liquidate deficiencies (–)

Discretionary

Mandatory

1901

1901

Description
1600 through 1631, 1700 through 1742, and 1800 through
1842. [SFs 132 and 133]
Equals the sum of combined total of mandatory and
discretionary budget authority lines 1100 through 1141,
1170 through 1175, 1200 through 1240, 1270 through 1275,
1300 through 1320, 1400 through 1424, 1500 through 1522,
1600 through 1622, 1700 through 1727, and 1800 through
1827. [schedule P]
For schedule P, report the amount of new budget authority
used to liquidate obligations that were incurred in a prior
fiscal year without sufficient budget authority to legally
cover such obligations. The line adjusts the total budgetary
resources available for new obligation without reducing the
amount of budget authority appropriated. For unfunded
deficiencies liquidated by unobligated balances, see line
1034.

Adjustment for total
budgetary resources
subject to obligation
limitation (-)*

1902

1902

Preclusion from obligation in a fiscal year by a provision of
law (i.e., obligation limitation) applicable to total budgetary
resources. This line is to be used only by the Department of
Transportation.

Total budgetary
resources

1910

1910

1920
1930

1920
1930

Always generated from the sum of combined total of
unobligated balances, budget authority: The sum of lines
1000 through 1033, 1035 through 1065, 1100 through 1153,
1170 through 1176, 1200 through 1252, 1270 through 1276,
1300 through 1330, 1400 through 1431, 1500 through 1531,
1600 through 1631, 1700 through 1742, and 1800 through
1842. [SFs 132 and 133]
Always generated from the sum of combined total of
unobligated balances, budget authority, and line 1901: The
sum of lines 1000 through 1044, 1100 through 1141, 1170
through 1175, 1200 through 1240, 1270 through 1275, 1300
through 1320, 1400 through 1424, 1500 through 1522, 1600
through 1622, 1700 through 1727, 1800 through 1827, and
1901. [schedule P]
Line 1910 is used for the SF 133, line 1920 is used for the
SF 132, and line 1930 is used for the schedule P.
For unexpired accounts:
This amount will differ from the amount on line 1920 on
the latest SF 132 to the extent that individual amounts have
changed that do not require the submission of a
reapportionment request (see section 120.37).
For expired accounts:
This amount is not available for new obligations. See
sections 130.11–130.14 for additional instructions.

Total budgetary
resources available

In a limited number of cases, the following guidance applies to specific Treasury Appropriation Fund
Symbols. Affected amounts are included on SF 132 line 1100:



Appropriations of Specific Amounts of which "Not to Exceed" a Portion Remains Available Beyond
the Remainder of the Appropriation. In a limited number of cases, the basic amount of the

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

appropriation is available for one year (or for a fixed amount of time) and the law permits "not to
exceed" or "up to" a specific amount to be available for a longer period of time or until expended.
Initial apportionment requests for these accounts should display the maximum possible amount in the
Treasury account with the extended availability on anticipated non-expenditure transfers of appropriations
(net) line (i.e., 1151) as a positive amount and the balance in the Treasury account with the lesser time
availability on anticipated non-expenditure transfers of appropriations (net) line (i.e., 1151) as a negative
amount.
Note.—Treasury will warrant the full amount in the one-year account. You should move the funds to the
account with the extended fund availability using the SF 1151. This movement of funds is not a transfer
because the original appropriation is for the extended availability, even though the SF 1151 is titled
"Nonexpenditure Transfer of Funds."
If you subsequently determine that the maximum amount is not needed in the account with the extended
availability, you should submit a reapportionment request proposing to transfer the funds to the account of
lesser time availability. Show this transfer on SF 132 lines 1120 "Appropriation transferred to other account
(–)," 1151 "Anticipated non-expenditure transfers of appropriations (net) (+ or –)," 1010 "Unobligated
balance transferred to other accounts (–)" or 1040 "Anticipated non-expenditure transfers of unobligated
balances (net) (+ or –)," as appropriate.
After OMB has approved the transfer, use the SF 1151 to transfer the funds to the account of lesser time
availability. Such transfers are irreversible. That is, once the availability of funds is reduced, subsequent
apportionments and SF 1151 may not extend the availability of these funds.



Interest on the public debt. For the Interest on the Public Debt account, "interest" includes both the
interest paid and the change in interest payable for public issues of Treasury debt securities and for
certain special issues (i.e., Government account series) of Treasury debt securities—zero coupon
bonds and DoD's Education Benefits Fund, Military Retirement Fund, Defense Cooperation Fund,
and Medicare-Eligible Retiree Health Care Fund. The change in interest payable will be warranted
when paid.

Entry

Description

Memorandum (non-add) entries:
All Accounts:
1940 Unobligated balance
expiring (–)

Amount available for obligation during the year that ceased to be
available for obligation during the fiscal year (other than amounts
rescinded by law). Include expiring unobligated balances (even if they
have been reappropriated) and unobligated balances returned to
unappropriated receipts.

1941 Unexpired unobligated
balance, end of year

Unavailable balance carried forward and available for obligation in the
following year. Include all unobligated balances available for
obligation (appropriations, borrowing authority, contract authority,
spending authority from offsetting collections) at the end of the year.
Do not include expired unobligated balances. Do not include special
and trust fund amounts and offsetting collections that are not available
for obligation because of provisions of law, such as benefit formulas or
limitations on obligations.

Special and non-revolving trust funds only:
OMB Circular No. A–11 (2020)

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

1950 Other balances withdrawn and
returned to unappropriated
receipts

Amount of unexpired and expired (but not cancelling) unobligated
balances written off or withdrawn by administrative action in special
and trust non-revolving funds. Include cancellations in no-year
accounts pursuant to 31 USC 1555; otherwise, do not include amounts
rescinded or canceled by law. Only include the amounts returned to
unappropriated receipts.

1951 Unobligated balance
expiring

Amount available for obligation during the year that ceased to be
available for obligation during the fiscal year (other than amounts
rescinded by law) in special and non-revolving trust funds. Include
expiring unobligated balances (even if they have been reappropriated).
Exclude unexpired unobligated balances that are written off or
withdrawn by administrative action, which are reported on line 1950,
"Other balances withdrawn."

1952 Expired unobligated
balance, start of year

Amount excluded in the start of year unobligated balances reported on
line 1000 in special and non-revolving trust funds.

1953 Expired unobligated
balance, end of year

Amount excluded from the end of year unobligated balances reported
on line 1941 in special and non-revolving trust funds.

1954 Unobligated balance
canceling

Amount of expired balances (e.g. the fifth expired year that is
canceling) that are returned to unappropriated receipts and become
available for subsequent appropriation in special and non-revolving
trust funds.

1955 Other balances withdrawn and
returned to general fund

Amount of unexpired and expired unobligated balances written off or
withdrawn by administrative action in special and trust non-revolving
funds. Include cancellations in no-year accounts pursuant to 31 USC
1555; otherwise, do not include amounts rescinded or canceled by law.
Only include the amounts returned to general fund.

4.

STATUS OF BUDGETARY RESOURCES

Use the entries in the following table to prepare the "Status of budgetary resources" section of the SF 133.
For additional guidance, see section 130 (SF 133).
The lines below will have a different effective period. For the SF132 and SF133 budget execution reports,
these lines will be effective in the fiscal year 2022 reporting cycle and are only included in the chart below.
Budget Concept

FY 2020
(FY 2022
Budget)

Anticipated (+ or -)1/

FY 2021
(FY 2023
Budget)

FY 2022
(FY 2024
Budget)
2404

1/

This line does not apply to schedule P.

Entry
New obligations and upward
adjustments

Page 40 of Appendix F

Description
You are required to report direct and reimbursable obligations. See
section 83.5 for instructions on classifying obligations as direct versus
reimbursable. In general, "direct obligations" means obligations not
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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
financed from reimbursements. In general, "reimbursable obligations"
means obligations financed by offsetting collections that are payment to
the performing account for goods and services provided to the ordering
entity.
For unexpired accounts:
Amount of obligations incurred from the beginning of the current fiscal
year to the end of the reporting period, net of refunds received that
pertain to obligations incurred in the current year.
Include upward adjustments of prior obligations. Do not include
cancellations or downward adjustments of obligations due to recoveries
of prior year unpaid obligations reported on line 1021. (See section
20.5 for a discussion of the concept of obligations.)
Record any adjustment for gains and losses due to fluctuation in foreign
currency exchange rate when reclassifying the unpaid obligation to a
disbursement.
For expired accounts:
Amount of upward adjustments of obligations previously incurred.
Upward adjustments are limited by the amount available for
adjustments. No new obligations may be incurred against expired or
canceled accounts. (See sections 130.11–130.15 on expired and
canceled appropriations.) For downward adjustments, see line 1021.
For unexpired and expired accounts:
Exclude any adjustments to current year beginning balances recorded
on lines 1020 and 3001.

Direct
2001 Category A
(by quarter)

Amount of direct obligations incurred against amounts apportioned
under category A on the latest SF 132. Category A may sometimes
include program categories.

2002 Category B
(by project)
Category B [project 1]
Category B [project 2 /
program category 1]
Category B [project 3 /
program category 2]

Amount of direct obligations incurred against amounts apportioned
under categories B and AB on the latest SF 132. Use a separate line for
each administrative subdivision identified on the latest SF 132.
Category B detail information describes the type of activity, project,
etc. apportioned on lines 6011 through 6110 of the latest SF 132. Four
alphanumeric characters are used to identify subcategories.
Category AB detail information describes the combination of fiscal
quarters and projects apportioned on lines 6111 through 6159 of the
latest SF 132.

2003 Exempt from
apportionment

Amount of direct obligations incurred for accounts that are exempt from
apportionment.

2004 Direct obligations
(total)

Equals the sum of lines 2001 through 2003.

Reimbursable
2101 Category A
(by quarter)

OMB Circular No. A–11 (2020)

Amount of reimbursable obligations incurred against amounts
apportioned under category A on the latest SF 132. Category A may
sometimes include program categories.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

2102 Category B
(by project)
Category B [project 1]

Amount of reimbursable obligations incurred against amounts
apportioned under categories B and AB on the latest SF 132. Use a
separate line for each administrative subdivision identified on the latest
SF 132.

Category B [project 2 /
program category 1]
Category B [project 3 /
program category 2]

Category B detail information describes the type of activity, project,
etc. apportioned on lines 6011 through 6110 of the latest SF 132. Four
alphanumeric characters are used to identify subcategories.
Category AB detail information describes the combination of fiscal
quarters and projects apportioned on lines 6111 through 6159 of the
latest SF 132.

2103 Exempt from
apportionment

Amount of reimbursable obligations incurred for accounts that are
exempt from apportionment.

2104 Reimbursable
obligations (total)

Equals the sum of lines 2101 through 2103.

2170 New obligations,
unexpired accounts

Equals the sum of lines 2001 through 2003 and 2101 through 2103 for
an unexpired account. Also includes upward adjustments in unexpired
accounts.

2180 Obligations ("upward
adjustments"), expired
accounts

Equals the sum of lines 2001 through 2003 and 2101 through 2103 for
an expired account.

2190 New obligations and
upward adjustments (total)

Equals the sum of lines 2001 through 2003 and 2101 through 2103.
Also equals the sum of lines 2004 and 2104. Also equals the sum of
lines 2170 and 2180.

Unobligated balance
Apportioned, unexpired accounts
2201 Available in the
current period

2202 Available in
subsequent periods

Page 42 of Appendix F

Include the balances of amounts apportioned under Category A,
Category B, and Category AB, as well as amounts apportioned by letter
from OMB or by OMB bulletin. Do not include amounts apportioned
but still anticipated.
For amounts apportioned under Category A and Category AB, include
the difference between the amount apportioned through the current
period and the obligations incurred under those apportionments through
the end of the reporting period.
Where Category B apportionments are based upon time periods within
the year, include the difference between the cumulative amount
apportioned through the current period and the obligations incurred
under those apportionments through the end of the reporting period.
Where funds are apportioned for the year as a whole, this entry will
equal the total amount thus apportioned less the obligations incurred
under those apportionments through the end of the reporting period.
Amount apportioned by time periods (in both Categories A and B) and
for future fiscal years (Category C) that are available for obligation in a
subsequent reporting period, as approved on the latest SF 132. This
includes both actual and anticipated amounts available in the
subsequent periods.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry
2203 Anticipated (+ or –)

Description
Amount anticipated and apportioned year-to-date on the latest SF 132
less amounts no longer anticipated. The amount on this line should
equal the sum of the apportioned amounts on lines 1040, 1041, 1042,
1150, 1151, 1152, 1250, 1251, 1252, 1330, 1430, 1530, 1531, 1630,
1631, 1740 through 1742, and 1840 through 1842 that are still
anticipated for the current period. The amounts not apportioned on
these lines should be included on line 2403.
Although this amount is not immediately available for obligation, it will
become available for obligation upon realization (e.g. upon actual
receipt of the anticipated collection).

Exempt from apportionment, unexpired accounts
2301 Available in the
current period

Amount of the total unobligated balance available for obligation
(including commitments) in accounts exempt from apportionment
available in the current period.
Do not include amounts exempt from apportionment and available in
the subsequent period or still anticipated.

2302 Available in
subsequent periods

Amount of the total unobligated balance available for obligation
(including commitments) in accounts exempt from apportionment
available in the subsequent period.
This includes both actual and anticipated amounts available in the
subsequent periods.

2303 Anticipated (+ or –)

Amount anticipated in accounts exempt from apportionment for the
current period.

Unapportioned, unexpired accounts
2401 Deferred

Amount deferred as shown on line 6181 on the latest SF 132. This is
the amount of budgetary resources being set aside for possible use at a
later date (pursuant to a special message transmitted, or to be
transmitted, by the President), before the funds expire.

2402 Withheld pending
rescission

Amount withheld pending rescission as shown on line 6180 on the
latest SF 132 (pursuant to a special message transmitted, or to be
transmitted, by the President).

2403 Other

For unexpired accounts:
For other balances not available for obligation, include the unobligated
balances of amounts that are not included on lines 6001 through 6173,
6180, or 6181 on the latest SF 132. Include amounts on lines 1041,
1740 and 1840 that exceed apportioned amounts.
This entry will include any excess of budgetary resources realized over
amounts estimated to become available for obligation on the latest SF
132, when such amounts exceed the parameters set forth in section
120.37. (Do not use this line for accounts and funds that are not subject
to apportionment. Unobligated balances of such accounts will be
reported on lines 2301 through 2303.)
This balance will be reported as a negative amount if budgetary
resources (including estimates through the end of the year) are less than
reported on the latest SF 132.
If, on the September 30 report, a negative amount is reported on this
line, the amount must be offset by remaining balances. For accounts
that are apportioned, the offset must be against apportioned funds

OMB Circular No. A–11 (2020)

Page 43 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description
reported on line 2201 or an apparent violation of the Antideficiency Act
(31 U.S.C. 1341, 1342, or 1517) will have occurred. For accounts
exempt from apportionment, the offset must be against lines 2301 2303 or an apparent violation of the Antideficiency will have occurred.
Unrealized budgetary resources will, in effect, be considered an offset
against amounts apportioned ( lines 2201 through 2203) or exempt from
apportionment (lines 2301 through 2303) rather than an unobligated
balance not available for obligation (lines 2401 through 2403).
This line will be used for the un-apportioned balance of public
enterprise and intragovernmental revolving funds, as well as trust
revolving funds that are subject to apportionment. For these types of
funds, include the amount shown on line 6182 on the latest SF 132 (unapportioned balance) plus the amount of upward adjustments in income
until a reapportionment request is approved.
Appropriated receipts. For the September 30 report, exclude from this
line the portion of receipts collected in the current year in special or
trust funds that is precluded from obligation due to a provision of law.
The full amount appropriated in on line 1201. The amount precluded
from obligation is subtracted on line 1235.

2412 Unexpired unobligated balance:
end of year

Equals the sum of the amounts on detailed lines 2201, 2202, 2203,
2301, 2302, 2303, 2401, 2402, and 2403 (for unexpired accounts only).
The amount on this line is excluded from the total on line 2500.

Expired accounts
2413 Expired unobligated balance:
end of year

For expired accounts:
Amount of expired unobligated balances that have not been used for
valid adjustments. (These amounts are no longer available for new
obligations.) For the final September 30 report before an account will
be closed, the amount on this line should be zero.

2490 Unobligated balance, end of
year (total)

Sum of the amounts on detailed lines 2201, 2202, 2203, 2301, 2302,
2303, 2401, 2402, 2403, and 2413. Also equals the sum of the amounts
on lines 2412 and 2413.
Anticipated amounts are part of the total amount on this line except on
the September 30th report. Refer to amounts on lines 2503 and 2504
reported during interim periods for direct and reimbursable unobligated
balances, end of year excluding anticipated amounts.

2500 Total budgetary resources

Sum of the amounts on detailed lines 2001 through 2403, and 2413.
This amount equals the amount on line 1910.

Memorandum (non-add) entries:
2501 Subject to apportionment
unobligated balance, end of year

Both the obligations incurred and unobligated balance of the Status of
Budgetary Resources that are subject to apportionment. This line
excludes anticipated amounts.

2502 Exempt from apportionment
unobligated balance, end of year

Both the obligations incurred and unobligated balance of the Status of
Budgetary Resources that are exempt from apportionment. This line
excludes anticipated amounts.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

5.

CHANGE IN OBLIGATED BALANCE

Use the entries in the following table to prepare the "Change in obligated balances" section of the SF 133
and schedule P. For additional guidance, see section 130 (SF 133) and section 82 (Combined Schedule X).
Entry

Description

Unpaid obligations:
3000 Unpaid obligations, brought
forward, Oct 1

Unpaid obligations as of October 1of the current fiscal year. This
amount will equal the sum of the beginning balance of (a) accounts
payable and (b) undelivered orders. This line should equal line 3090 of
the final SF 133 or schedule P for the preceding year.
Include uninvested balances; balances invested in Federal securities
(par value), adjusted for unrealized discounts (a negative amount); and
amounts obligated against contract authority.

3001 Adjustment to unpaid
obligations, brought
forward, Oct 1 (+ or –)

Changes to unpaid obligations that occurred in a prior fiscal year and
that were not recorded in the unpaid obligations as of October 1 of the
current fiscal year. These may be identified by the financial statement
auditors, agency personnel, or others.
Include adjustments posted to the agency financial system that are
either material or non-material. When reporting to GTAS, agencies will
use an attribute to show that their USSGL account balances are not
current-year activity—even though these balances would otherwise
look like current-year activity. GTAS will use this attribute to
crosswalk these USSGL account balances to this adjustment line.
OMB and the Fiscal Service will review the FBWT component of the
adjustments that agencies report to GTAS each quarter. The Fiscal
Service will only backdate prior year adjustments on a transaction basis
in a TAFS that round to $1 million or more. This range includes
amounts greater than or equal to $500,000.
Agencies should generally exclude reclassifications from clearing
accounts to other TAFSs, but may consult OMB if they want to include
some of these reclassifications as adjustments.
Exclude the following amounts from this line:



Downward adjustments of unpaid obligations incurred in
prior fiscal years, as reported on line 1021, that were not
outlayed;



Upward adjustments of obligations previously incurred as
reported on detailed lines 2001 through 2103; and



Refunds collected from prior year obligations that have been
outlayed to the appropriation of fund account charged with
the original obligations as reported on line 1700 and 1800.

On the SF 133, material and non-material adjustments to the unpaid
obligations as of October 1 of the current fiscal year should be included
on line 3001. On the Statement of Budgetary Resources, material
amounts are part of the unpaid obligations as of October 1 of the current
fiscal year because the prior year's financial statements are restated.

OMB Circular No. A–11 (2020)

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

3010 New obligations,
unexpired accounts

Includes both direct and reimbursable obligations. Equals the sum of
amounts on lines 2001 through 2003 and 2101 through 2103. Also
includes upward adjustments in unexpired accounts.
Exclude any adjustments to current year beginning balances recorded
on lines 1020 and 3001.

3011 Obligations ("upward
adjustments"),
expired accounts

Amount of upward adjustments of obligations previously incurred.
Upward adjustments are limited by the amount available for
adjustments. No new obligations may be incurred against expired or
canceled accounts. (See sections 130.11–130.15 on expired and
canceled appropriations.) For downward adjustments, see line 1021.
Includes both direct and reimbursable obligations. Equals the sum of
amounts on lines 2001 through 2003 and 2101 through 2103. Also
equals the sum of amounts on lines 0970 and 0971.
Exclude any adjustments to current year beginning balances recorded
on lines 1020 and 3001.

3020 Outlays (gross) (–)

Total disbursements made by the account. Equals the sum of the
amounts on lines 4020 and 4110, but with the opposite sign.

3030 Unpaid obligations
transferred to other
accounts (–)

Amount of unpaid obligations from other Federal Government accounts
actually transferred to (–) other accounts during the current fiscal year.

3031 Unpaid obligations
transferred from other
accounts

Amount of unpaid obligations from other Federal Government accounts
actually transferred from (+) other accounts during the current fiscal
year.

3040 Recoveries of prior year
unpaid obligations, unexpired
accounts (–)

Equals the amount on line 1021, but with the opposite sign.

3041 Recoveries of prior year
unpaid obligations, expired
accounts (–)

Amount of any cancellations or downward adjustments of obligations
incurred in prior fiscal years that were not outlayed. Include the
adjustments since October 1 of the current year. Show the actual
recoveries, as shown on the SF 133, on reapportionment requests.
Include recovered amounts obligated against indefinite borrowing
authority that was borrowed. Then subtract the same amount on line
1022.
Include recovered amounts obligated against indefinite borrowing
authority that was not borrowed. Then subtract the same amount on
line 1024.
Include recovered amounts obligated against indefinite contract
authority that was funded or unfunded contract authority. Then subtract
the same amount on line 1025.
Exclude any cancellations or downward adjustments of obligations
incurred and outlayed in prior fiscal years since they must be
accompanied by cash refunds. Cash refunds collected (i.e., recoveries
of prior year obligations incurred and outlayed in prior fiscal years) are
to be included on line 1700 or 1800. For upward adjustments, see
detailed lines 2001 through 2103.
Exclude recoveries of current year unpaid obligations, which will be
netted against obligations on detailed lines 2001 through 2103.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
Exclude any adjustments to current year beginning balance recorded on
lines 1020 and 3001.
For the final September 30 report before an account will be closed, all
remaining unobligated and obligated balances must be canceled. To
present these obligated balances as canceled, include the amount to be
canceled, as a positive. Then, subtract the same amount on line 1029,
Other balances withdrawn.

3050 Unpaid obligations, end of
year

Uncollected payments:
3060 Uncollected pymts, Fed
sources, brought forward,
Oct 1 (–)

Equals the sum of the amounts on lines 3000, 3001, 3010, 3011, 3020,
3030, 3031, 3040, and 3041.
For the final September 30 report before an expired account will be
closed, the amounts on these lines should be zero.
Uncollected customer payments from other Federal Government
accounts as of October 1 of the current fiscal year. This amount will
equal the sum of the beginning balance of (a) accounts receivable from
other Federal Government accounts and the non-Federal (but only if
specifically authorized by law to obligate against orders from the nonFederal) and (b) unfilled customers' orders from other Federal
Government accounts not accompanied by an advance, unless
specifically authorized by law to obligate against orders from the nonFederal. This line should equal line 3090 of the final SF 133 for the
preceding year.
Include uninvested balances; balances invested in Federal securities
(par value), adjusted for unrealized discounts (a negative amount); and
amounts obligated against contract authority.

3061 Adjustment to uncollected
pymts, Fed sources, brought
forward, Oct 1 (+ or –)

Changes to uncollected customer payments from Federal sources that
occurred in a prior fiscal year and that were not recorded in the
uncollected customer payments from Federal sources as of October 1 of
the current fiscal year. These may be identified by the financial
statement auditors, agency personnel, or others.
Include adjustments posted to the agency financial system that are
either material or non-material. When reporting to GTAS, agencies will
use an attribute to show that their USSGL account balances are not
current-year activity—even though these balances would otherwise
look like current-year activity. GTAS will use this attribute to
crosswalk these USSGL account balances to this adjustment line.
OMB and the Fiscal Service will review the FBWT component of the
adjustments that agencies report to GTAS each quarter. The Fiscal
Service will only backdate prior year adjustments on a transaction basis
in a TAFS that round to $1 million or more. This range includes
amounts greater than or equal to $500,000.
Agencies should generally exclude reclassifications from clearing
accounts to other TAFSs, but may consult OMB if they want to include
some of these reclassifications as adjustments.

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Entry

Description
Exclude the following amounts from this line:



Downward adjustments of unpaid obligations incurred in
prior fiscal years, as reported on line 1021, that were not
outlayed;



Upward adjustments of obligations previously incurred as
reported on detailed lines 2001 through 2103; and



Refunds of prior year obligations credited to an
appropriation or fund account as reported on lines 1033,
1700 and 1800.

On the SF 133, material and non-material adjustments to the
uncollected customer payments from Federal sources as of October 1 of
the current fiscal year should be included on line 3011. On the
Statement of Budgetary Resources, material amounts are part of the
uncollected customer payments from Federal sources as of October 1 of
the current fiscal year because the prior year's financial statements are
restated.
3070 Change in uncollected
pymts, Fed sources,
unexpired accounts (+ or –)

Equals the sum of the amounts on lines 1701 and 1801, but with the
opposite sign.

3071 Change in uncollected
pymts, Fed sources,
expired accounts (+ or –)

For collections of receivables included in either the net unpaid
obligations or the unobligated balances brought forward, include, as a
positive, the decrease in reimbursable receivables. Also include, as a
positive, receivables written off.
Amount of decrease (+) from October 1, in unfilled customer orders on
hand from other Federal Government accounts that are valid obligations
of the ordering account and are not accompanied by an advance.

3080 Uncollected pymts,
Fed sources transferred
to other accounts

Amount of uncollected customer payments from other Federal
Government accounts actually transferred from this account to other
accounts during the current fiscal year.

3081 Uncollected pymts,
Fed sources transferred
from other accounts (–)

Amount of uncollected customer payments from other Federal
Government accounts actually transferred to this account from other
accounts during the current fiscal year.

3090 Uncollected pymts,
Fed sources, end of year (–)

Equals the sum of the amounts on lines 3060, 3061, 3070, 3071, 3080,
and 3081.
Do not include refunds receivable.
Do not include unfilled customer orders from other Federal
Government accounts accompanied by an advance or from non-Federal
sources with an advance. See lines 1700 and 1800.
For the final September 30 report before an expired account will be
closed, the amounts on these lines should be zero.

Memorandum (non-add) entries:
3100 Obligated balance, start
of year (+ or –)

Equals the sum of lines 3000, 3001, 3060 and 3061.

3200 Obligated balance, end of
year (+ or –)

Equals the sum of detailed obligated balance lines: 3000, 3001, 3010,
3011, 3020, 3030, 3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080, and
3081. Also, equals the sum of lines 3050 and 3090.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

6.

BUDGET AUTHORITY AND OUTLAYS, NET

Use the entries in the following table to prepare the "Budget authority and outlays, net" section of the SF
133 and schedule P. For additional guidance, see section 130 (SF 133) and section 82 (Combined Schedule
X).
Entries flagged with an asterisk (*) identifies line numbers that have a different effective period. For the
SF132 and SF133 budget execution reports, the lines will be effective in the fiscal year 2021 reporting
cycle. For the schedule P display, the lines will be effective starting with the FY 2023 Budget presentation.
The schedule P display for the FY2022 Budget will follow the old line convention as listed in section 82.
FY 2020
(FY 2022
Budget)

Budget Concept
Adjustment for change in allocation (offsetting collection
portion)2/

FY 2021
(FY 2023
Budget)

FY 2022
(FY 2024
Budget)

4055

4055

Anticipated offsetting collections (+ or -)1/

4055

4056

4056

Anticipated offsetting collections (+ or -)

4145

4146

4146

1/

1/

This line does not apply to schedule P.
Title change in FY 2021.

2/

Discretionary
Gross budget authority and outlays:
Budget authority, gross
4000
Entry

Mandatory

Description

4090

Equals the sum of discretionary budget authority (lines
1100 through 1153, 1170 through 1176, 1300 through
1330, 1500 through 1531, and 1700 through 1742) [SF
133].
Equals the sum of discretionary budget authority (lines
1100 through 1141, 1170 through 1175, 1300 through
1320, 1500 through 1522, and 1700 through 1727)
[schedule P].
Equals the sum of mandatory budget authority (lines 1200
through 1252, 1270 through 1276, 1400 through 1431,
1600 through 1631, and 1800 through 1842) [SF 133].
Equals the sum of mandatory budget authority (lines 1200
through 1240, 1270 through 1275, 1400 through 1424,
1600 through 1622, and 1800 through 1827) [schedule P].

4010

4100

4011

4101

Amount of obligations paid. Includes payments in the form
of cash (currency, checks, or electronic fund transfers) and
in the form of debt instruments (bonds, debentures, notes,
or monetary credits) when they are used to pay obligations.
Include refunds of payments made in the current year. Not
applicable to financing accounts.
Record any adjustment for gains and losses due to
fluctuation in foreign currency exchange rate when
reclassifying the unpaid obligation to a disbursement.
For the Interest on the Public Debt account, "interest"
includes both the interest paid and the change in interest

Outlays, gross
Outlays from new
authority
Outlays from
balances

OMB Circular No. A–11 (2020)

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Entry

Outlays, gross (total)

Discretionary

Mandatory

4020

4110

Description
payable for public issues of Treasury debt securities and for
certain special issues (i.e., Government account series) of
Treasury debt securities (see section 20.6).
Exclude any adjustments to current year beginning
balances recorded on lines 1021 and 3001.
These are also known as "Disbursements." This is a
positive amount.
You should not use these lines for credit financing
accounts.
Equals the sum of the amounts on lines 4010 through 4011.
Equals the sum of the amounts on lines 4100 through 4101
except for financing accounts. Financing accounts will
only have line 4110.

Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
Amount of reimbursements from other Federal
Government accounts and other collections credited to the
account from the beginning of the year to the end of the
reporting period.
Include refunds of payments originally made in prior fiscal
years that are received in the current fiscal year.
Note: Refunds of payments made in the current fiscal year
are netted against the appropriate detailed lines 2001
through 2103 and lines 4010, 4011, 4100, and 4101.
These are also known as "Offsetting collections
(collected)." This is a negative amount.
Amount of cash credited to the account. (Includes refunds
that pertain to obligations recorded in prior fiscal years, as
long as the account has not been canceled.) Identify the
source of the payment (see the descriptions below). Use
subentries when there are significant amounts of different
types of income, such as insurance premiums, loan
repayments, interest, fees, etc.
Exclude any adjustments to current year beginning
balances recorded lines 1021 and 3011.
Federal sources (–)

4030

4120

Amount from other Federal Government accounts except
interest received from investments in Federal securities and
interest on uninvested funds. Include collections from
general, special, trust, revolving, and management fund
accounts as well as from off-budget Federal entities.

Interest on Federal
securities (–)

4031

4121

Amount of interest on investments in marketable and
nonmarketable Federal securities. Use for general and
revolving fund accounts only. Include amount of
amortized discount for investments in zero coupon bonds.
Include amount of inflation compensation for investments
in Treasury inflation indexed securities.
In limited situations, this line may be positive due to
premiums and accrued interest at the time of Federal
security purchase.

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Entry

Discretionary

Interest on uninvested
funds (–)

Mandatory
4122

Description
Amount of interest from Federal securities on balances not
invested in marketable and nonmarketable Treasury
securities.
In limited situations, this line may be positive due to
premiums and accrued interest at the time of Federal
security purchase.

Non-Federal sources (–)

4033

4123

Amount received from non-Federal sources as a result of
business-type transactions (e.g., repayments of loan
principal, interest on outstanding loans, user charges, sale
of assets) and advances that accompany orders from nonFederal sources.
Use line titles to identify separately the primary sources of
collections. Small amounts may be aggregated. See
exhibits 185C, 185F and 185I.

Offsetting governmental
collections (–)

4034

4124

Amount received from non-Federal sources that arise from
the Government's sovereign or governmental powers (e.g.,
tax receipts, regulatory fees, compulsory user charges,
custom duties, license fees) but are required by law to be
credited to the account (see section 20.7(d)).
Use line titles to identify separately the primary sources of
collections.

Offsets against gross
budget authority and
outlays (total) (–)

4040

4130

Equals the sum of the amounts on lines 4030 through 4034.
Equals the sum of lines 4120 through 4124.

Additional offsets against gross budget authority only:
Change in uncollected
4050
4140
Equals the amount on line 1701 or 1801 respectively, but
pymts, Fed sources,
with the opposite sign.
unexpired accounts (+ or
–)
Change in uncollected
pymts, Fed sources,
expired accounts (+ or –)

4051

4141

Amount of increase (–) or decrease (+) in accounts
receivable from Federal sources and unpaid, unfilled orders
from Federal sources from the start of year to the end of
year.

Offsetting collections
credited to expired
accounts

4052

4142

Amount of offsetting collections (collected) and refunds
that pertain to an account that has expired but is not yet
canceled on schedule P (see section 20.9).
Equals the amount on line 1700 plus the sum of the
amounts on lines 4030 through 4034.
Equals the amount on line 1800 plus the sum of the
amounts on lines 4120 through 4124.

Recoveries of prior year
paid obligations, unexpired
accounts

4053

4143

Amount of refunds that pertain to an unexpired account see
section 20.9).
The sum of lines 4053 and 4143 equals the amount on line
1033 for an unexpired account. See exhibit 130L.

Recoveries of prior year
paid obligations, expired
accounts

4054

4144

Amount of refunds that pertain to an expired account that is
not yet cancelled on the SF 133 (see section 20.9).
The sum of lines 4054 and 4144 equals the amount on line
1033 for an expired account on the SF 133. See exhibit
130L.

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry
Adjustment for change in
allocation (offsetting
collection portion)*
Anticipated offsetting
collections (+ or –)*

Discretionary
4055

Mandatory

4056

4146

Description
Equals the amount on line 1043.

Amount of the current estimate of anticipated collections
(for example, anticipated orders from Federal sources or
anticipated refunds) expected for the remainder of the year.
Amount of expenditure transfers anticipated for the
remainder of the year.
For direct loan financing accounts, include a current
estimate for the rest of the year of the loan subsidy
anticipated from the program account.
Deposit advances (as defined in section 20.10) without
orders from Federal customers in budget clearing account
F3885 "Undistributed intergovernmental payments" until
an order is received.
Deposit advances without orders from non-Federal
customers in deposit fund X6500 "Advances without orders
from non-Federal sources".
Do not include:



Transfers that have been made and included on
lines 1710, 1711, 1810, or 1811.



Anticipated transfers that require legislation.

Amount of the current estimate of additional capital
transfers and redemption of debt anticipated in unexpired
accounts derived from spending authority from offsetting
collections for the remainder of the fiscal year under
existing laws.
No amount should be on this line on the September 30
report.
Additional offsets against
budget authority only
(total)

4060

4150

Equals the sum of the amounts on lines 4050, 4051, 4053,
4054, 4055 and 4056. [SF 133]
Equals the sum of the amounts on lines 4050 and 4053.
[schedule P]
Equals the sum of the amounts on lines 4140, 4141, 4143,
4144 and 4146.[SF 133]
Equals the sum of the amounts on lines 4140 and 4143.
[schedule P]

Budget authority, net

4070

4160

Equals the total new budget authority (gross) on line 4000
plus the amounts on lines 4030 through 4034 and on lines
4050, 4051, 4053, 4054, 4055 and 4056. [SF 133]
Equals the total new budget authority (gross) on line 4000
plus the amounts on lines 4030 through 4034 and on lines
4050 and 4053. [schedule P]
Equals the total new budget authority (gross) on line 4090
plus the amounts on lines 4120 through 4124 and on lines
4140, 4141, 4143, 4144 and 4146. [SF 133]

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APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Outlays, net

Discretionary

Mandatory

4080

4170

Budget authority and outlays, net (total):
Budget authority, net
4180
(total)
Outlays, net (total)

7.

4190

Description
Equals the total new budget authority (gross) on line 4090
plus the amounts on lines 4120 through 4124 and on lines
4140 and 4143. [schedule P]
Equals the total outlays (gross) on lines 4010 through 4011
plus the amounts on lines 4030 through 4034.
Equals the total outlays (gross) on lines 4110 plus the
amounts on lines 4120 through 4124.
Equals the sum of the amounts on lines 4070 and 4160.
This line will always be used, even if the amount is zero.
Equals the sum of the amounts on lines 4080 and 4170.
This line will always be used, even if the amount is zero.

MEMORANDUM (NON-ADD) ENTRIES

Use the entries in the following table to prepare the "Memorandum (non-add) entries" section of schedule
P. For additional guidance, see section 82 (Combined Schedule X).

Entry
Investments in Federal securities:

Description

5000 Total investments, SOY:
Federal securities: Par value

Report the par value of Federal securities; do not reflect unrealized
discounts.
Amount of start of year balances that have been invested in Federal
securities, brought forward from the end of the preceding year.

5001 Total investments, EOY:
Federal securities: Par value

Amount of end of year balances that have been invested in Federal
securities.

Investments in non-Federal securities:
5010 Total investments, SOY:
non-Federal securities: Market
value

Report the market value of non-Federal securities.
Amount of start of year balances that have been invested in non-Federal
securities, brought forward from the end of the preceding year.

5011 Total investments, EOY:
non-Federal securities: Market
value

Amount of end of year balances that have been invested in non-Federal
securities.

Contract authority:

Contract authority is unfunded. When appropriations or offsetting
collections are provided to liquidate contract authority, the amounts
are no longer considered to be contract authority, and the balance
should no longer be included as contract authority.
Unobligated balance of unfunded contract authority at the beginning of
the year. Excludes contract authority for which spending authority
from offsetting collections or appropriations to liquidate are not
provided or requested.

5050 Unobligated balance, SOY:
Contract authority

5051 Unobligated balance, EOY:
Contract authority

OMB Circular No. A–11 (2020)

Unobligated balance of unfunded contract authority at the end of the
year.

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Entry

Description

5052 Obligated balance, SOY:
Contract authority

Obligated balance of unfunded contract authority at the beginning of the
year. Excludes contract authority for which spending authority from
offsetting collections or appropriations to liquidate are not provided or
requested.

5053 Obligated balance, EOY:
Contract authority

Obligated balance of unfunded contract authority at the end of the year.

5054 Fund balance in excess of
liquidating requirements, SOY:
Contract authority

Amount of appropriation to liquidate contact authority in excess of
ability to incur obligations at the beginning of the year (either because
the appropriation exceeds the contract authority available for obligation
or the limitation on obligations).

5055 Fund balance in excess of
liquidating requirements, EOY:
Contract authority

Amount of appropriation to liquidate contact authority in excess of
ability to incur obligations at the end of the year (either because the
appropriation exceeds the contract authority available for obligation or
the limitation on obligations).

5061 Limitation on obligations
(Transportation trust funds)

Limitations on program levels that is enacted or proposed for the
Department of Transportation non-revolving trust funds.

Outstanding debt (special and nonrevolving trust funds only):

The amount of outstanding debt, SOY and EOY and borrowing
including repayable advances. Only applies to special and nonrevolving trust funds in USDA, DoC, DoE, DoL and RRB.
Outstanding debt derived from repayable advance (borrowing authority)
at the beginning of a year.

5080 Outstanding debt, SOY(–)
5081 Outstanding debt, EOY(–)

Outstanding debt derived from repayable advance (borrowing authority)
at the end of a year. Equals the amount on line 5080 minus the sum of
the amounts on detailed lines 1136, 1236, 1422, and 5082 for the
special and non-revolving trust funds in USDA, DoL and RRB.

5082 Borrowing (–)

Borrowing exercised to be used to liquidate obligations.

Unavailable unobligated balances:

The amount of offsetting collections that was previously precluded from
obligation, or temporarily reduced but has not yet become budget
authority available for obligation in general, revolving and nonrevolving trust funds. Also, the amount of appropriations in revolving
funds; the amount of borrowing authority in revolving, special, and
non-revolving trust funds; and contract authority in special and nonrevolving trust funds temporarily reduced by sequestration.
Unexpired unavailable balance of offsetting collections at the beginning
of the year.

5090 Unexpired unavailable balance,
SOY: Offsetting collections
5091Expiring unavailable balance:
Offsetting collections (–)
5092 Unexpired unavailable balance,
EOY: Offsetting collections

Unexpired unavailable balance of offsetting collections at the end of the
year. Equals the amount on line 5090 minus the sum of the amounts on
lines 1702, 1723, 1725, 1802, 1823, 1824, and 5091.

5093 Expired unavailable balance,
SOY: Offsetting collections

Expired unavailable balance of offsetting collections at the beginning of
the year.

5094 Canceling unavailable balance:
Offsetting collections (–)

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Entry

Description

5095 Expired unavailable balance,
EOY: Offsetting collections

Expired unavailable balance of offsetting collections at the end of the
year. Equals the amount on line 5093 minus the amount on line 5094.

5096 Unexpired unavailable balance,
SOY: Appropriations

Unexpired unavailable balance of sequestered appropriations in
revolving funds at the beginning of the year.

5097 Expiring unavailable balance:
Appropriations (–)
5098 Unexpired unavailable balance,
EOY: Appropriations

Unexpired unavailable balance of sequestered appropriations in
revolving funds at the end of the year. Equals the amount on line 5096
minus the sum of the amounts on lines 1103, 1132, 1203, 1232, and
5097 for revolving funds only.

5099 Unexpired unavailable balance,
SOY: Contract authority

Unexpired unavailable balance of contract authority (i.e., sequestration
only) in special and non-revolving trust funds at the beginning of the
year.

5100 Unexpired unavailable balance,
EOY: Contract authority

Unexpired unavailable balance of contract authority (i.e., sequestration
only) in special and non-revolving trust funds at the end of year. Equals
the amount on line 5099 minus the sum of the amounts on lines 1603
and 1621.

5101 Unexpired unavailable balance,
SOY: Borrowing authority

Unexpired unavailable balance of borrowing authority in revolving,
special and non-revolving trust funds at the beginning of the year.

5102 Unexpired unavailable balance,
EOY: Borrowing authority

Unexpired unavailable balance of borrowing authority in revolving,
special and non-revolving trust funds that was sequestered. Equals the
amount on line 5096 minus the sum of the amounts on lines 1400 (i.e.,
only previously sequestered amount) and 1421.

5103 Unexpired unavailable balance,
SOY: Fulfilled purpose

Unexpired unavailable balance in a no-year Treasury account at the
beginning of the year where the amount is no longer available for
obligation since the purposes for which the appropriation was enacted
has been carried out.

5104 Unexpired unavailable balance,
EOY: Fulfilled purpose

Unexpired unavailable balance in a no-year Treasury account at the end
of the year where the amount is no longer available for obligation since
the purposes for which the appropriation was enacted has been carried
out.

International Monetary Fund:
5110 IMF quota reserve tranche
increase (P.L. xxx-xxx)
5111 IMF quota letter of credit
increase (P.L. xxx-xxx)
5112 IMF quota reserve tranche, total
5113 IMF quota letter of credit, total
5114 New Arrangements to Borrow
(P.L. xxx-xxx)
5115 New Arrangements to Borrow
(exchange rate)
5116 New Arrangements to Borrow,
total
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Entry

Description

Discretionary mandated transfers:
5200 Discretionary mandated transfer
to other accounts (–)

The amount of discretionary transfers mandated by law.
Amount transferred to another account in the same year the authority
becomes available for obligation when the transfer does not involve an
obligation or an outlay.
The line represents the discretionary transfers mandated by law
included in line 1120. In exceptional cases, this line may represent the
discretionary transfers mandated by law included in line 1010.

5201 Discretionary mandatory transfer
from other accounts

Amount transferred to another account in the same year the authority
becomes available for obligation when the transfer does not involve an
obligation or an outlay.
The line represents the discretionary transfers mandated by law
included in line 1121. In exceptional cases, this line may represent the
discretionary transfers mandated by law included in line 1011.

Unexpended balances:

Identifies the amount of available unobligated and obligated balances
as direct or reimbursable and discretionary or mandatory for start of
year and end of year. Applies to both unexpired and expired accounts.

Unobligated balance:
5311 Direct unobligated balance,
start of year

The sum of lines 5311 and 5314 equals the amount on line 1000. [SF
133 and Schedule P]

5312 Reimbursable unobligated
balance, start of year
5313 Discretionary unobligated
balance, start of year
5314 Mandatory unobligated
balance, start of year
5321 Direct unobligated balance,
end of year
5322 Reimbursable unobligated
balance, end of year
5323 Discretionary unobligated
balance, end of year

The sum of lines 5321, 5322, 5323, and 5324 equals the sum of the
amounts on detailed lines 2201, 2202, 2301, 2302, 2401, 2402, and
2403. [SF 133]
The sum of lines 5321, 5322, 5323, and 5324 equals the sum of lines
1940 (with the opposite sign) and 1941 for unexpired accounts only.
[Schedule P]

5324 Mandatory unobligated
balance, end of year
Obligated balance:
5331 Direct obligated balance,
start of year

The sum of lines 5331, 5332, 5333, and 5334 equals the sum of lines
3000 and 3060. Also equals line 3100. [SF 133 and Schedule P]

5332 Reimbursable obligated
balance, start of year
5333 Discretionary obligated
balance, start of year
5334 Mandatory obligated balance,
start of year
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Entry
5341 Direct obligated balance,
end of year

Description
The sum of lines 5341, 5342, 5343, and 5344 equals the sum of lines
3050 and 3090. Also equals line 3200. [SF 133 and Schedule P]

5342 Reimbursable obligated
balance, end of year
5343 Discretionary obligated
balance, end of year
5344 Mandatory obligated balance,
end of year

8.

APPLICATION OF BUDGETARY RESOURCES

Use the entries in the following table to prepare the "Application of budgetary resources" section of the SF
132. For additional guidance, see sections 120 (SF 132).
Entry
Apportioned:

Category A (by quarter)
6001 1st quarter
6002 2nd quarter
6003 3rd quarter
6004 4th quarter

Description
When both Category A and Category B are used, insert a descriptive
label on the Category A line to distinguish the amounts apportioned by
quarter from the remaining amounts.
All apportioned amounts by activity, project or object (Category B)
should be positive. Amounts apportioned by time period (Category A)
may be negative in order to reduce the cumulative amounts available.
(See exhibit 120K).
Amount requested to be apportioned for each calendar quarter in the
fiscal year.
Apportionments previously approved are not subject to change after the
close of the period for which the apportionment is made.
Where the cumulative amount apportioned through the current period is
to be decreased below the cumulative amount previously apportioned
through the end of the preceding period, revise the amount apportioned
for the current period to a negative amount. (See exhibit 120K).
The apportionment includes a column for Memo obligations. When
submitting a reapportionment request for a TAFS that has incurred new
obligations, include the obligations in this column. The obligations
should agree with the obligations reported on the most recent SF 133 if
more recent amounts are not available. You should provide the memo
obligations for Category A or Category B apportioned amounts. You
must include the date of the obligations on the same row as the
Reporting Category (See exhibit 120G).

Category B (by project)

6011 [project name]
6012 [project name]
6013 [project name]

OMB Circular No. A–11 (2020)

Amounts requested to be apportioned on a basis other than calendar
quarters, such as time periods other than quarters, activities, projects,
objects, or a combination thereof (See section 120.9).
Include in the stub column a line number and a description of the
activity, project, or object for which funds are requested. Coordinate
the line number assigned to each number with the preparer of the SF
133 so that the same line numbers are used.
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Entry
6014 [project name]
6110 [project name]

Description
Once a number is assigned, it should be reserved for that activity,
project, or object only. Also, include the amount of obligations incurred
for each Category B item as of the latest SF 133, if more recent
amounts are not available. The periods covered by such amounts should
be the same as the period for Category A.
Where the SF 132 has insufficient space to list the categories by which
apportionments are to be made or where apportionments are to be made
both by activities (or projects or objects) and by time periods within the
fiscal year, add lines to the SF 132. Other than adding lines to
Category B, changes should not be made to the SF 132 without prior
approval by OMB.

Category AB (by fiscal quarter
and project)

Amounts requested to be apportioned by a combination of fiscal
quarters and projects (See section 120.9).

6111 [project \ quarter]
6112 [project \ quarter]
6159 [project \ quarter]
Category C (for future years)
6170 [Designated 1st FY
beyond the current
year]
6171 [Designated 2nd FY
beyond the current
year]
6172 [Designated 3rd FY
beyond the current
year]
6173 [Designated 4th FY
beyond the current
year]

When you plan to obligate amounts appropriated in a no-year or multiyear TAFS over more than one fiscal year, you may propose to
apportion funds planned for obligation after the current fiscal year into
a subsequent fiscal year. Include the amount planned for obligation
after the current fiscal year on lines 6170 through 6173, apportioned for
future fiscal years. OMB will not apportion annual TAFSs and the last
year of multi-year TAFSs for periods longer than one fiscal year, as this
would be an impoundment (i.e., a deferral during the year, and a defacto rescission after the funds expire).

Unapportioned:
6180 Withheld pending
rescission

For instructions on the use of this line, see section 112.3.

6181 Deferred

For instructions on the use of this line, see section 112.3.

6182 Unapportioned
balance of
revolving fund

This line will be used primarily for public enterprise funds,
intragovernmental revolving funds, and trust funds that are subject to
apportionment. For these types of funds, include the amount of
budgetary resources that is not apportioned (made available for
obligation) in order to preserve a portion of the fund's capital so it can
continue to revolve and be available for its authorized purposes (see
section 20.12(a)).

Page 58 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description
Typically, in a guaranteed loan financing account, include the
uninvested funds that serve as a reserve against loan guarantee defaults
on this line.
Do not include amounts deferred or proposed for rescission on this line.
The amount on this line should equal the amount shown on line 1920,
less the amounts apportioned on lines 6001 through 6173, less any
amounts withheld pending rescission on line 6180 or deferred on line
6181.

6183 Exempt from
apportionment
6190 Total budgetary resources
available

9.

For accounts that have both apportioned and exempt from
apportionment amounts, identify the amount of the exempt from
apportionment portion.
Sum of the amounts on lines 6001 through 6173, 6180, 6181, 6182 and
6183. This amount equals the amount reported on line 1920.

UNFUNDED DEFICIENCIES

Use the entries in the following table to prepare the "Unfunded deficiencies" section of the schedule P. For
additional guidance, see section 82 (Combined Schedule X). Note: See section 145 for additional reporting
requirements on deficiencies.
Entry

Description

7000 Unfunded deficiency, start
of year (–)

Amount of obligations included in unpaid obligations, start of year that
exceeded the resources available when the obligations were incurred
and will require an appropriation or offsetting collections to liquidate
the deficiency.

7010 New deficiency (–)

Includes only amount of obligations (as of the end of the year) that
exceeds the budgetary resources available for obligation or amount of
obligations that exceeds budgetary resources deferred or withheld
pending rescission and requires an appropriation or future offsetting
collections to liquidate.
Does not include obligations in excess of apportionments, allotments, or
other agency subdivisions of funds even though such amounts are
reportable as a violation of the Antideficiency Act. Use this entry in the
year in which the deficiency is incurred.

7012 Budgetary resources
used to liquidate
deficiencies

Amount of budgetary resources used to liquidate deficiencies other than
those specifically applied to deficiencies by law. Equals the amount on
schedule P lines 1034 and 1901, with the opposite sign.

7020 Unfunded deficiency, end of
year (–)

Amount of obligations included in unpaid obligations, end of year that
exceeded the resources available when the obligations were incurred
and will require an appropriation or offsetting collections to liquidate
the deficiency. Equals the sum of the amounts on lines 7000 through
7011.

OMB Circular No. A–11 (2020)

Page 59 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

10.

GUARANTEED LOAN LEVELS AND APPLICATIONS

Use the entries in the following table to prepare the "Guaranteed loan levels and applications" section of
the SF 132. For additional guidance, see section 185 (Federal Credit).
Entry
Guaranteed loan limitation
8100 Program Level, Current Year
8200 Program Level, Unused from prior year
Application of guaranteed loan limitation
8201 Application, Category A, First quarter
8202 Application, Category A, Second quarter
8203 Application, Category A, Third quarter
8204 Application, Category A,

Fourth quarter

8211 Application, Category B [project level] or risk category

8235 Application, Category B [project level] or risk category

11.

STATEMENT OF BUDGETARY RESOURCES

While the above entries include tables to prepare the SF 133, Report on Budget Execution and Budgetary
Resources, the Statement of Budgetary Resources is a financial statement that is based on the SF 133 format
but only includes the following lines. Refer to OMB Circular No. A-136 for guidance on preparing financial
statements. The descriptions below identify the relationships of the lines of the SBR with the lines on the
SF 133.
Entries flagged with an asterisk (*) identifies line numbers that have a different effective period.

Budget Concept

FY 2020

FY 2021

FY 2022

Unobligated balance from prior year budget authority, net
(discretionary and mandatory)4/

1051

1071

1071

Unapportioned, unexpired accounts4/

2404

2404

2405

4220

4220

4220

Disbursements, net (total) (mandatory)
4/

4

This line does not apply to SF 133 and schedule P.

Page 60 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Entry

Description

Budgetary Resources
1071

Unobligated balance from
prior year budget authority,
net (discretionary and
mandatory)*

Equals line 1070 of the SF 133. Sum of lines 1000 through 1065
on the SF 133.

1290

Appropriations (discretionary
and mandatory)

Sum of lines 1100 through 1153, 1170 through 1176, 1200
through 1252, and 1270 through 1276 on the SF 133.

1490

Borrowing authority
(discretionary and
mandatory)

Sum of lines 1300 through 1330 and 1400 through 1431 on the SF
133.

1690

Contract authority
(discretionary and mandatory)

Sum of lines 1500 through 1531 and 1600 through 1631 on the SF
133. This line is not applicable to non-budgetary credit reform
financing accounts.

1890

Spending authority from
offsetting collections
(discretionary and mandatory)

Sum of lines 1700 through 1742 and 1800 through 1842 on the SF
133.

1910

Total budgetary resources

This line is common to the SF 133 and SBR. See description
above.

Status of Budgetary Resources
2190

New obligations and upward
adjustments (total)

Sum of lines 2001 through 2003 and 2101 through 2103 on the SF
133. See descriptions above.

Unobligated balance, end of year:
2204

Apportioned, unexpired accounts

Sum of lines 2201 through 2203 on the SF 133. See descriptions
above.

2304

Exempt from apportionment,
unexpired accounts

Sum of lines 2301 through 2303 on the SF 133. See descriptions
above.

2404

Unapportioned, unexpired
accounts

Sum of lines 2401 through 2403 on the SF 133. See descriptions
above.

2412

Unexpired unobligated balance:
end of year

This line is common to the SF 133 and SBR. See description
above.

2413

Expired unobligated balance:
end of year

This line is common to the SF 133 and SBR. See description
above. This line is not applicable to non-budgetary credit reform
financing accounts.

2490

Unobligated balance,
end of year (total)

2500

Total budgetary resources

This line is common to the SF 133 and SBR. See description
above.
This line is common to the SF 133 and SBR. See description
above.

Outlays, Net and Disbursements, Net
4190

Outlays, net (total)
(discretionary and mandatory)

OMB Circular No. A–11 (2020)

See description above. This line is common to the SF 133,
schedule P and SBR. This line is not applicable to non-budgetary
credit reform financing accounts.

Page 61 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Entry

Description

4200

Distributed offsetting receipts
(–)

Collections that are offset against gross outlays and budget
authority but are not authorized to be credited to expenditure
accounts are credited to receipt accounts and are offset at the
agency level. This line only applies to the PY and CY budgetary
columns of the SBR. This line is not applicable to non-budgetary
credit reform financing accounts.

4210

Agency outlays, net
(discretionary and mandatory)

Sum of line 4190 minus 4200. This line is not applicable to nonbudgetary credit reform financing accounts.

4220

Disbursements, net (total)
(mandatory)

This line is only applicable to non-budgetary credit reform
financing accounts.

12.

HOW DO I TREAT EXTENSIONS OF THE AVAILABILITY OF UNOBLIGATED
BALANCES?

Extensions of the availability of unobligated balances of budget authority are treated as new budget
authority (e.g., reappropriations) or balance transfers depending on:





The underlying authority to extend the availability; and
Whether availability is extended before or after the balances have expired.
Based on the factors above, the extensions are shown as follows:

(a) Apportionment
Reappropriations described in paragraph (a) are reflected on line 1106: "BA: Disc: Reappropriation", and
1206: "BA: Mand: Reappropriation." Initial apportionments for FY 2020 should reflect an estimate of
the amount to be reappropriated from the estimated expiring FY 2019 balances. A reapportionment may
be required after the actual amount of the expiring balances is known. You may wish to reflect these
amounts on lines 1134, "BA: Disc: Appropriations precluded from obligation," or 1234, "BA: Mand:
Appropriations precluded from obligation" until an appropriate time after the required reprogramming
notice has been transmitted to Congress.
Balance transfer amounts from expired to unexpired funds, described in paragraph (b) are reflected on line
1012: " Unob Bal: Expired balance transfer to unexpired acct."
(b) SF 133 Report on Budget Execution and Budgetary Resources
For the SF 133 for September 30, all expiring balances, including amounts subject to reappropriation or
balance transfer in the following fiscal year, should be reflected on either line 2201 "Unob Bal:
Apportioned: Avail in the current period" or line 2403 "Unob Bal: Unapportioned: Other," as appropriate.
SF 133s prepared for later years should treat reappropriations and balance transfers in the same manner as
the apportionment in the available columns. For reappropriations, the amounts moved from the expired
TAFS to the available TAFS should show as negative amounts on lines 1131 or 1230 (see exhibit 130G).
For balance transfers, the amounts moved from the expired TAFS to the available TAFS should show as
negative amounts on line 1012.
(Treasury Financial Manual U.S. Government Standard General Ledger Supplement, which contains
crosswalks from the U.S. Standard General Ledger to the SF 133 and Program and Financing Schedule, is
available at http://www.fms.treas.gov/ussgl/index.html).
Page 62 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

(c) Schedule P of the President's Budget
When the PB20xx President’s Budget exercise opens, all amounts expiring on September 30 of the prior
year should be reflected on schedule P line 1940 " Unobligated balance expiring (memorandum)" in the
prior year column.
Amounts reappropriated (such as the example in paragraph (a)) should be reflected on line 1106 " BA:
Disc: Reappropriation" in the current year column.
Amounts treated as balance transfers between expired to unexpired funds (such as the example in paragraph
(b)) should be reflected on line 1012 " Unob Bal: Expired balance transf to unexpired acct" in the PY
column.
Extensions of the Availability of Unobligated Balances

13.

If the authority is provided by...

Then the extension is treated as...

A standing provision of law enacted before the budget
authority was provided.

For unexpired funds:
BA transfer if the transfer occurs in the
same year the resource became available
for obligation; balance transfer for
transfers of prior year resources.
For expired funds:
Balance transfer for transfers of prior year
resources.

A provision enacted in the same law that provides the
budget authority.

For unexpired funds:
BA transfer if the transfer occurs in the
same year the resource became available
for obligation; balance transfer for
transfers of prior year resources.
For expired funds:
Balance transfer for transfers of prior year
resources.

Legislation enacted after the budget authority was provided.

For unexpired funds:
BA transfer if the transfer occurs in the
same year the resource became available
for obligation; balance transfer for
transfers of prior year resources.
For expired funds:
Reappropriation if the transfer occurs in
the year for which the legislation is
enacted; balance transfer for transfers in
subsequent years.

HOW DO I RECORD REDUCTIONS OF BUDGET AUTHORITY AND UNOBLIGATED
BALANCES?

If you have a reduction of budget authority or unobligated balance, follow the chart below in recording the
reduction of budget authority or unobligated balance. In enacted language, the phrase “reduced by” is
OMB Circular No. A–11 (2020)

Page 63 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

recorded as adjustment to the appropriation line and not separately shown on a reduction (i.e., rescission)
line.
If the reduction is
against. . .
Appropriation or
unobligated balance
of appropriation
(derived from the
General Fund of the
U.S. Treasury)

Where the fund is …
General fund
expenditure account

Special fund
expenditure account

Revolving fund
expenditure account

Appropriation or
unobligated balance
of appropriation
(derived from special
or trust fund receipts)

Special fund
expenditure account
(where appropriation
is derived from
available special fund
receipt account)

Special fund
expenditure account
(where appropriation
is derived from
Page 64 of Appendix F

And the type of
reduction…

Then the reduction should be
classified as…

Account specific

Permanent (where a negative
Treasury warrant is processed):
Lines 1130, 1131, 1174, 1230

Across The Board
(unobligated balance not
applicable)

Permanent (where a negative
Treasury warrant is processed):
Lines 1130, 1174

Sequestration

Permanent (where a negative
Treasury warrant is processed):
Lines 1130, 1131, 1174, 1230

Account specific

Permanent (where a negative
Treasury warrant is processed):
Lines 1130, 1131, 1174, 1230,
1274

Across The Board
(unobligated balance not
applicable)

Permanent (where a negative
Treasury warrant is processed):
Line 1130

Sequestration

Temporary: Lines 1132, 1133,
1232

Account specific

Permanent (where a negative
Treasury warrant is processed):
Lines 1130, 1131, 1174, 1230

Across The Board
(unobligated balance not
applicable)

Permanent (where a negative
Treasury warrant is processed):
Line 1130

Sequestration

Temporary: Lines 1132, 1133,
1232

Account specific

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1175, 1232,
1275

Across The Board
(unobligated balance not
applicable)

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Line 1132

Sequestration

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1232

Account specific

Temporary (where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

If the reduction is
against. . .

Where the fund is …

And the type of
reduction…

unavailable special
fund receipt account)

Non-revolving trust
fund expenditure
account (where
appropriation is
derived from available
trust fund receipt
account)

Non-revolving trust
fund expenditure
account (where
appropriation is
derived from
unavailable trust fund
receipt account)

OMB Circular No. A–11 (2020)

Then the reduction should be
classified as…
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1132, 1232

Across The Board
(unobligated balance not
applicable)

Temporary (where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Line 1132

Sequestration

Temporary (where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1232

Account specific

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1175, 1232,
1275

Across The Board
(unobligated balance not
applicable

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Line 1132

Sequestration

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1232

Account specific

Temporary (where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1132, 1232

Across The Board
(unobligated balance not
applicable

Temporary(where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Line 1132

Page 65 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

If the reduction is
against. . .

Borrowing authority

Where the fund is …

General fund
expenditure account

Special fund
expenditure account

Revolving fund
expenditure account

Non-revolving trust
fund expenditure
account

Contract authority or
unobligated balance
of contract authority

General fund
expenditure account

Special fund
expenditure account

Revolving fund
expenditure account
Page 66 of Appendix F

And the type of
reduction…

Then the reduction should be
classified as…

Sequestration

Temporary(where a negative
Treasury warrant is processed
to return reduction amount to
unavailable special fund receipt
account) (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1132, 1133, 1232

Account specific

Permanent: Lines 1320, 1420

Note: For unobligated balances of borrowing authority, the
amount will be shown on line 1131 or 1230.
Across The Board

Permanent

Sequestration

Permanent: Line 1420

Account specific

Permanent: Line 1320

Note: For unobligated balances of borrowing authority, the
amount will be shown on line 1131 or 1230.
Across The Board

Permanent

Sequestration

Temporary: Line 1421

Account specific

Permanent: 1320, 1420

Note: For unobligated balances of borrowing authority, the
amount will be shown on line 1131 or 1230.
Across The Board

Permanent

Sequestration

Temporary: Line 1421

Account specific

Permanent: Line 1320, 1420

Note: For unobligated balances of borrowing authority, the
amount will be shown on line 1131 or 1230.
Across The Board

Permanent

Sequestration

Temporary: Line 1421

Account specific

Permanent: Lines 1520, 1620

Across The Board
(unobligated balance not
applicable)

Permanent

Sequestration

Permanent

Account specific

Permanent

Across The Board
(unobligated balance not
applicable)

Permanent

Sequestration

Temporary: Line 1621

Account specific

Permanent: Lines 1520, 1620
OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

If the reduction is
against. . .

Where the fund is …

Non-revolving trust
fund expenditure
account

Spending authority
from offsetting
collections or
unobligated balance
of spending authority
from offsetting
collections

General or special or
revolving or nonrevolving trust fund
expenditure account

And the type of
reduction…

Then the reduction should be
classified as…

Across The Board
(unobligated balance not
applicable)

Permanent

Sequestration

Temporary

Account specific

Permanent: Lines 1520, 1620

Across The Board
(unobligated balance not
applicable)

Permanent

Sequestration

Temporary: Line 1621

Account specific

Temporary (unless specifically
identified as permanently
canceled or rescinded in law):
Lines 1723, 1823
Permanent (limited cases where
specifically identified as
permanently canceled or
rescinded in law): Lines 1722,
1822

Note: For permanent reductions of unobligated balances of
spending authority from offsetting collections, the amount will
be shown on line 1131 or 1230.
Across The Board
(unobligated balance not
applicable)

Temporary (if determined to be
applicable): Line 1723

Sequestration

Temporary: Lines 1723, 1823
Permanent (limited cases as
determined by OMB):
Line1822

Note: For permanent reductions of unobligated balances of
spending authority from offsetting collections (as determined
by OMB), the amount will be shown on line 1131 or 1230.

14.

WHAT IS THE HIERACHY OF APPLYING MULTIPLE REDUCTIONS TO A
TREASURY APPROPRIATION FUND SYMBOL INCLUDED IN AN ANNUAL
APPROPRIATIONS ACT AND A SEQUESTRATION ORDER?

If more than one discretionary reduction applies to the amount newly appropriated for your Treasury
Appropriation Fund Symbol (TAFS) included in an enacted appropriations act, apply the reductions in the
following sequence: (1) account-specific reduction, (2) agency-wide reduction, (3) appropriations act-wide
reduction, and (4) government-wide reduction. For example, if a TAFS has an account-specific rescission
of $5M against new budget authority of $400M and $3M against unobligated balances of prior-year
appropriations, only subtract the $5M from the $400M and then apply the next reduction to BA of $395M.
If a sequestration order that cancels discretionary budgetary resources is issued, the sequestration reductions
will apply to a TAFS after the account-specific reduction and across-the-board reductions required by the
OMB Circular No. A–11 (2020)

Page 67 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

enacted appropriation act have been calculated. (See section 100.3 for more information on sequestration
of discretionary resources.)
15.

WHEN AND HOW DO I RECORD AN ADJUSTMENT OF AN UNOBLIGATED OR
OBLIGATED BALANCE START OF YEAR?

If you have discovered an error in the budgetary reporting for a previous fiscal year, you will be required
to record the correction (e.g., adjustment to unobligated balance brought forward, Oct 1) in the current fiscal
year as an adjustment to the data for the previous fiscal year, even though the action taken to correct the
data occurs in the current year. This is because budgetary transactions must be booked against the fiscal
year in which they were incurred so that they can be reconciled to the legal period of availability of the
appropriations available at the time. Where necessary, Treasury will backdate the correction to the
appropriate fiscal year, to prevent recording prior fiscal activity as current fiscal year activity. This is
accomplished by filing a backdated Treasury document (Statement of Transactions, non-expenditure
transfer, or warrant), which shows both the date the correction is requested and a prior-year adjustment
attribute to backdate the change to the correct period. If a backdated Treasury document must be processed,
you are required to submit a request in the exercise (located at https://community.max.gov/x/6YLrHQ) and
identify the appropriate information such as an explanation of why the error happened, affected Treasury
Appropriation Fund Symbol, the amount of the adjustment in actual dollars, an action plan, and agency
contact information. Once you have submitted your request in the exercise and your backdated document
to Treasury's Budget Reports Division, you may monitor the status of your request via the exercise. For a
backdated Treasury document to be approved and processed, both Treasury and OMB must provide their
concurrence.
For additional Treasury guidance for processing requests to back date corrections to a prior fiscal year,
please refer to TFM Bulletin No. 2017–11 titled Using the Prior-Year Adjustment Attribute Required by
the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) for Reporting,
Submitting, and Tracking Treasury Backdated Documents (https://tfm.fiscal.treasury.gov/v1/bull/1711.pdf). For details of what should be submitted, contact Treasury's Budget Reports Division at
budget.reports@fiscal.treasury.gov for backdated Statements of Transactions, non-expenditure transfers
and warrants.
Correcting an unobligated or obligated balance is done to reflect the amounts that were actually obligated
in a previous fiscal year. Such corrections have no effect on violations of the Antideficiency Act (ADA)
or any other applicable laws. See section 145 for more information on ADA violations.
If a transaction
impacts. . .

Where it is determined
that there is…

And the amount
is…

Unobligated balance,
brought forward, Oct 1st

a Fund Balance With
Treasury or Net Outlays
impact

Greater than or equal
to $500,000

Adjustment to the balance,
brought forward October 1st
and request a backdated
Treasury document (e.g.,
Statement of Transactions,
warrant, or non-expenditure
transfer)

a Fund Balance With
Treasury or Net Outlays
impact

Less than $500,000

Current year transaction
[Note – On a case by case
basis, OMB and Treasury
may allow an agency to

Unpaid Obligations,
brought forward, Oct 1st
Uncollected pymts, Fed
sources, brought
forward, Oct 1 (-)
Unobligated balance,
brought forward, Oct 1st

Page 68 of Appendix F

Process the transaction as

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

If a transaction
impacts. . .

Where it is determined
that there is…

And the amount
is…

Process the transaction as
request a backdated Treasury
document for specific
purposes (e.g., reduction for
sequester amount)]

Unpaid Obligations,
brought forward, Oct 1st
Uncollected pymts, Fed
sources, brought
forward, Oct 1 (-)
Unobligated balance,
brought forward, Oct 1st

No Fund Balance With
Treasury or Net Outlays
impact

Greater than, less
than, or equal to
$500,000

Adjustment to the balance,
brought forward October 1st

Unpaid Obligations,
brought forward, Oct 1st
Uncollected pymts, Fed
sources, brought
forward, Oct 1 (-)

16.

HOW CAN I DETERMINE WHETHER A TRANSACTION SHOULD BE CLASSIFIED
AS A RECOVERY?

Recoveries can pertain to both paid and unpaid obligations. In general, the basis for determining whether
a transaction should be classified as a recovery depends on the specific event and the fiscal year of
adjustment. Based on these factors, the table below identifies where it is appropriate to classify a transaction
as a recovery of either an unpaid obligation or a paid obligation for a Treasury Appropriation Fund Symbol
(TAFS).
For further information on recording adjustments as "Recoveries of prior year unpaid obligations" (line
1021), "Recoveries of prior year paid obligations" (line 1033) or "Obligations incurred" (line 2001, 2002,
2003, 2101, 2102, or 2103) in either an unexpired or expired TAFS, refer to Treasury's Bureau of Fiscal
Service USSGL accounting transactions at http://www.fms.treas.gov/ussgl.

Event

Fiscal Year of
Adjustment

Type of Adjustment

Treatment on
SF 133 and Schedule P

Unpaid obligations
Decrease in Dollar Contract
change/modification

Current Year

Adjustment to unpaid
obligations

Obligations incurred (Line
2001, 2002, 2003, 2101,
2102, or 2103)

Increase in Dollar Contract
change/modification

Current Year

Adjustment to unpaid
obligations

Obligations incurred (Line
2001, 2002, 2003, 2101,
2102, or 2103)

Change in budget/accounting
structure (i.e. object class,
direct/reimbursable, budget

Current Year

Adjustment to unpaid
obligations

Obligations incurred (Line
2001, 2002, 2003, 2101,
2102, or 2103)

OMB Circular No. A–11 (2020)

Page 69 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Event

Fiscal Year of
Adjustment

Type of Adjustment

Treatment on
SF 133 and Schedule P

(cost) center, program,
Federal/Nonfederal indicator,
vendor code, etc.) [within a
TAFS]
Decrease in Dollar Contract
change/modification

Subsequent
Year (Year 2
and later)

'Downward adjustment' of
prior year unpaid obligations

Recoveries of prior year
unpaid obligations (Line
1021)

Increase Dollar Contract
change/modification

Subsequent
Year (Year 2
and later)

'Upward adjustment' of prior
year unpaid obligations

Obligations incurred (Line
2001, 2002, 2003, 2101,
2102, or 2103)

Change in budget/accounting
structure (i.e. object class,
direct/reimbursable, budget
(cost) center, program,
Federal/Nonfederal indicator,
vendor code, etc.) [within a
TAFS]

Subsequent
Year (Year 2
and later)

Adjustment to unpaid
obligations

Obligations incurred (Line
2001, 2002, 2003, 2101,
2102, or 2103)

Recorded an unpaid obligation
in an incorrect TAFS (e.g., 1415-0234 instead of 14-150244)

Subsequent
Year (Year 2
and later)

Adjustment (decrease) of
prior year unpaid obligations
in the TAFS where the
unpaid obligation was
originally incurred (e.g., 1415-0234)
In the TAFS where the
transaction is reclassified to,
the amount will be recorded
as adjustment (increase) of
an unpaid obligation (e.g.,
14-15-0244)

Adjustments to the
unobligated balance (line
1020) and adjustments to
unpaid obligations (line
3001)

Decrease in Dollar Value
Payment (Overpayment)

Current Year

Adjustment of paid
obligations

Gross outlays (Line 4010,
4011, 4100, or 4101)

Increase in Dollar Value
Payment (Underpayment)

Current Year

Adjustment of paid
obligations

Gross outlays (Line 4010,
4011, 4100, or 4101)

Change in budget/accounting
structure (i.e. object class,
direct/reimbursable, budget
(cost) center, program,
Federal/Nonfederal indicator,
vendor code, etc.) [within a
TAFS]

Current Year

Adjustment of paid
obligations

Gross outlays (Line 4010,
4011, 4100, or 4101)

Decrease in Dollar Value
Payment (Overpayment)

Subsequent
Year (Year 2
and later)

'Downward adjustment' of
prior year paid obligations

Recoveries of prior year paid
obligations (Line 1033)

Paid Obligations

Page 70 of Appendix F

OMB Circular No. A–11 (2020)

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

Event

Fiscal Year of
Adjustment

Type of Adjustment

Treatment on
SF 133 and Schedule P

Increase in Dollar Value
Payment (Underpayment)

Subsequent
Year (Year 2
and later)

'Upward adjustment' of prior
year paid obligations

Gross outlays (Line 4010,
4011, 4100, or 4101)

Change in budget/accounting
structure (i.e. object class,
budget (cost) center, program,
Federal/Nonfederal indicator,
vendor code, etc.) [within a
TAFS]

Subsequent
Year (Year 2
and later)

Adjustment of paid
obligations

Gross outlays (Line 4010,
4011, 4100, or 4101)

Recorded a paid obligation in
an incorrect TAFS (e.g., 14-150234 instead of 14-15-0244)

Subsequent
Year (Year 2
and later)

Adjustment (decrease) of
prior year paid obligations in
the TAFS where the paid
obligation was originally
incurred (e.g., 14-15-0234)
In the TAFS where the
transaction is reclassified to,
the amount will be recorded
as an adjustment (increase)
of a paid obligation (e.g., 1415-0244)

Adjustments to the
unobligated balance (line
1020)

Refund of prior year paid
obligation that is credited to a
different appropriation or fund
account than the one charged
with the original obligation

Subsequent
Year (Year 2
and later)

Cash collection derived from
a Federal or non-Federal
source

Spending authority from
offsetting collections
(collected) (Line 1700 or
1800)

Note: An error or mistake does not constitute an upward or downward adjustment. For errors or mistakes
pertaining to a prior year adjustment of a TAFS (i.e., annual, multi-year or no-year Treasury account), you
must use a GTAS "Prior Year Adjustment" attribute (see section 15 of this Appendix). If you have any
questions, please consult your OMB representative.
17.

WHAT REPORTING GUIDANCE MUST I COMPLY WITH FOR DISASTER
EMERGENCY FUNDING?

OMB Memorandum M-18-08 provides guidance on disaster and emergency funding tracking. Reporting
requirements and affected Treasury accounts were specifically identified for the Supplemental
Appropriations for Disaster Relief Requirements, 2017 (P.L. 115-56), the Additional Supplemental
Appropriations for Disaster Relief Requirements Act of 2017 (P .L. 115-72), and the Bipartisan Budget Act
of 2018 (P.L. 115-123). OMB will assign the GTAS attribute Disaster Emergency Fund Code domain
value for each enacted appropriations with disaster or emergency funding. For example, agencies should
report funding provided in the Bipartisan Budget Act of 2018 (P.L. 115-123) with the GTAS Disaster
Emergency Fund Code as "C" and the domain value title as "Emergency P.L. 115-123."
Going forward, to keep the Federal budget and financial communities aware of newly enacted legislation
impacting agencies' disaster and emergency reporting requirements, OMB launched a Disaster Emergency
Funding Tracking Dashboard MAX budget community page (https://community.max.gov/x/cYW9V) that
will be used to disseminate information to agencies on future appropriations as disaster relief or as
emergency requirements are identified. OMB will also identify the affected Treasury accounts in P.L. 115OMB Circular No. A–11 (2020)

Page 71 of Appendix F

APPENDIX F—FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

123 and future appropriations on this community page. The dashboard also includes a link for SF 133s
published by public law (for appropriations designated as disaster or emergency) and a list of impacted
TAFSs.
18.

HOW ARE ADJUSTMENTS TO BUDGETARY RESOURCES FOR INDEFINITE
APPROPRIATIONS DERIVED FROM THE GENERAL FUND OF THE US TREASURY
RECORDED?

For situations where indefinite appropriations derived from the General Fund of the US Treasury are
provided in annual and multi-year Treasury Appropriation Fund Symbols (TAFSs), these TAFSs may
require additional budget authority in a subsequent fiscal year for upward adjustments of prior year
obligations incurred during the unexpired phase. Once additional budgetary resources are requested, show
the increase on line 1040.
For unexpired annual, multi-year, and no-year TAFSs, any recoveries of prior year unpaid and paid
obligations (lines 1021 and 1033) should be returned to the General Fund of the US Treasury and the same
amount with the opposite sign must be shown on line 1037 no later than the end of the fiscal year.
For expired annual and multi-year TAFSs, the sum of recoveries of prior year unpaid and paid obligations
(lines 1021 and 1033) and adjustments to indefinite prior year appropriations in subsequent fiscal year (line
1040) minus any upward adjustments of prior year unpaid obligations (line 2180) should be returned to the
General Fund of the US Treasury and shown on line 1037 no later than the end of the fiscal year.

Type of Adjustment

And the Period of
Availability is…

Upward adjustment of prior
year unpaid obligations

Multi-year (other than
the first fiscal year)

Unexpired

Adjustment for prior year
indefinite appropriation (line
1040)

Upward adjustment of prior
year unpaid obligations

Annual/Multi-year

Expired

Adjustment for prior year
indefinite appropriation (line
1040)

Downward adjustment of
prior year unpaid and paid
obligations

Multi-year/No-year

Unexpired

Unobligated balance of
appropriation withdrawn (-)
(line 1037)

Downward adjustment of
prior year unpaid and paid
obligations

Annual/Multi-year

Expired

Unobligated balance of
appropriation withdrawn (-)
(line 1037)

Page 72 of Appendix F

And Phase is…

Treatment on SF 132, SF
133 and Schedule P

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–1

Line Numbers for the SF132, SF133, Schedule P and SBR
Line Description
OBLIGATIONS BY PROGRAM ACTIVITY
Direct obligations:
0001-0799
Direct Program Activity
Credit program obligations:
0701
Direct loan subsidy
0702
Loan guarantee subsidy
0703
Subsidy for modifications of direct loans
0704
Subsidy for modifications of loan guarantees
0705
Reestimates of direct loan subsidy
0706
Interest on reestimates of direct loan subsidy
0707
Reestimates of loan guarantee subsidy
0708
Interest on reestimates of loan guarantee subsidy
0709
Administrative expenses
0710
Direct loan obligations
0711
Default claim payments on principal
0712
Default claim payments on interest
0713
Payment of interest to Treasury
0715-0739
Other
0740
Negative subsidy obligations
0741
M odification savings
0742
Downward reestimates paid to receipt accounts
0743
Interest on downward reestimates
0744
Adjusting payments to liquidating account
Reimbursable obligations:
0800-0899
Reimbursable Program Activity
0900
Total new obligations, unexpired accounts
Line No

0910
0911

1000
1001

Memorandum (non-add) entries:
Appropriations used to liquidate unpaid lease obligations
Total new obligations, unexpired accounts, and lease payments
BUDGETARY RES OURCES
Unobligated balance:
Unobligated balance brought forward, Oct 1
Discretionary unobligated balance brought forward, Oct 1

SF132
No

Applicability 1 to
SF133 Sched P
No
Yes

SBR
No

U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
Yes

Yes

Yes

Yes

U

U/E

U
U

[U/E]3

1010
1011

Unobligated balance transferred to other accounts (-)
Unobligated balance transferred from other accounts

U
U

U/E
U/E

U
U

[U/E]3
[U/E]3

1012

Unobligated balance transfers between expired and unexpired accounts (+ or -)

U

U/E

U

[U/E]3

1013

Unobligated balance of contract authority transferred to or from other
accounts (net) (+ or -)

U

U

U

[U]3

1020

Adjustment to unobligated balance brought forward, Oct 1 (+ or -)

U

U/E

U

[U/E]3

1021

Recoveries of prior year unpaid obligations

U

U/E

U

[U/E]3

1022

Capital transfer of unobligated balances to general fund (-)

U

U

U

[U]3

+

1023

Unobligated balances ap plied to repay debt (-)

U

U

U

[U]3

+

1024

Unobligated balance of borrowing authority withdrawn (-)

U

U

U

[U]3

1025

U

U

U

[U]3

1026

Unobligated balance of contract authority withdrawn (-)
Adjustment for change in allocation of trust fund limitation or foreign exchange
valuation

U

U/E

U

[U/E]3

1027

Adjustment in unobligated balances for change in investments of zero coupon
bonds (special and non-revolving trust funds)

U

U

U

[U]3

1028

Adjustment in unobligated balances for change in investments of zero coupon
bonds (revolving funds)

U

U

U

[U]3

1029

Other balances withdrawn to Treasury (-)

U

U/E

U

[U/E]3

1030

Other balances withdrawn to special or trust funds (-)

U

U/E

U

[U/E]3

+Updated line
1
Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2
No entry in Fourth Quarter
3
Included in line 1051.

OMB Circular No. A–11 (2018)

Page 73 of Appendix F

EXHIBIT F–1—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line Description

Line No
1031

BUDGETARY RES OURCES (cont.)
Other balances not available (-)

SF132
Yes
U

Applicability 1 to
SF133 Sched P
Yes
Yes
U
U

SBR
Yes
[U]3

1035

Refunds and recoveries temporarily precluded from obligation (special and trust funds)
(-)
Recoveries of prior y ear paid obligations
Adjustment for unobligated balance used to liquidate deficiencies (-)
Unobligated balance precluded from obligation (special or trust) (limitation on
obligations) (-)

U

U

U

[U]3

1036
1037

Adjustment for debt forgiveness
Unobligated balance of ap propriations withdrawn (-)

U
U

U
U/E

U
U

[U]3
[U/E]3

1038
1039

Sequester (previously unavailable) for withdrawal
Offset to adjustment for change in allocation of trust fund limitation (-)

U

E
U

U

[E]3
[U]3

+

1040
1041

Adjustment to p rior year indefinite appropriations in subsequent fiscal year
Other balances previously not available

U
U

U/E
U

U
U

[U/E]3
[U]3

+
+

1042
1043

Adjustment for change in allocation (general fund portion) (-)
Adjustment for change in allocation (offsetting collection p ortion)

U
U

U
U

U
U

[U]3
[U]3

+
+

1044
1060

Adjustment for change in allocation (trust fund portion)
Anticipated nonexpenditure transfers of unobligated balances (net) (+ or -)

U
U

U
U2

U

[U]3
[U 2]3

+
+

1061
1062
1063

Anticipated recoveries of prior year unpaid and p aid obligations
Anticipated capital transfers and redemption of debt (unobligated balances) (-)
Anticipated adjustment for change in allocation (general fund portion) (-)

U
U
U

U2
U2
U2

[U 2]3
[U 2]3
[U 2]3

+
+
+

U
U
U

U2
U2
U/E

[U 2]3
[U 2]3

+
+
+
+

1032
1033
1034

1064
1065
1070
1071

1099

Anticipated adjustment for change in allocation (offsetting collection portion)
Anticipated adjustment for change in allocation (trust fund portion)
Unobligated balance (total)
Unobligated balance from p rior year budget authority, net (discretionary and mandatory)
Expired unobligated balance available for adjustment only:
Expired unobligated balance brought forward, Oct 1
Expired unobligated balance transferred to other accounts (-)
Expired unobligated balance transferred from other accounts
Expired unobligated balance transfers between expired and unexpired accounts (-)
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)
Recoveries of prior y ear unpaid obligations in expired accounts
Adjustment for change in allocation of trust fund limitation in expired accounts
Other expired unobligated balances withdrawn to Treasury (-)
Other expired unobligated balances withdrawn to speical or trust funds (-)
Recoveries of prior y ear paid obligations in exp ired accounts
Unobligated balance of appropriations withdrawn in exp ired accounts (-)
Sequester (previously unavailable) for withdrawal in exp ired accounts
Adjustment to indefinite p rior year appropriations in subsequent fiscal year in
expired accounts
Expired unobligated balance (total)

1100

Budget authority:
Appropriations, discretionary:
Appropriation

1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092

U
U

U
U/E

U
U
U

[U]3
[U/E]3

U
U/E

E
E
E
E
E
E
E
E
E
E
E
E
E

+
+
+
+
+
+
+
+
+
+
+
+

E

U

U

U

[U]4

1101
1102

Appropriation (special or trust)
Appropriation (previously unavailable)

U
U

U/E
U

U
U

[U/E]4
[U]4

1103
1104

Appropriation (previously unavailable) (special or trust)
Appropriation available from subsequent year

U
U

U/E
U

U
U

[U/E]4
[U]4

1105

Appropriation available in prior year (-)

U

U

U

[U]4

+Updated line
1
Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2
No entry in Fourth Quarter
3
Included in line 1051.
4
Included in line 1290.

Page 74 of Appendix F

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–1—CONTINUED

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
1106
1120
1121
1122
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1150
1151
1152
1153
1160
1170
1171
1172
1173
1174
1175
1176
1180
1200
1201
1202
1203
1206
1220
1221
1222
1230

1232
1234
1235
1236
1238
1239
1240

SF132
Line Description
Yes
BUDGETARY RES OURCES (cont.)
Reappropriation
U
Appropriations transferred to other accounts (-)
U
Appropriations transferred from other accounts
U
Exercised borrowing authority transferred from other accounts
U
Appropriations permanently reduced (-)
U
Unobligated balance of appropriations permanently reduced (-)
U
Appropriations temporarily reduced (-)
U
Unobligated balance of appropriations temporarily reduced (-)
U
Appropriations precluded from obligation (-)
U
Appropriations precluded from obligation (special or trust) (-)
U
Appropriations applied to repay debt (-)
U
Appropriations reduced by offsetting collections (collected) or offsetting rec
U
Appropriations applied to liquidate contract authority (-)
U
Appropriations substituted for borrowing authority (-)
U
Capital transfers of appropriations to general fund (-)
U
Appropriations applied to liquidate contract authority withdrawn (-)
U
Anticipated appropriation (+ or -)
U
Anticipated nonexpenditure transfers of appropriations (net) (+ or -)
U
Anticipated capital transfers and redemption of debt (appropriations) (-)
U
Anticipated reductions to appropriations by offsetting collections or
U
offsetting receipts (-)
Appropriation, discretionary (total)
U
Advance appropriations, discretionary:
Advance appropriation
U
Advance appropriation (special or trust fund)
U
Advance appropriations transferred to other accounts (-)
U
Advance appropriations transferred from other accounts
U
Advance appropriations permanently reduced (-)
U
Advance appropriations temporarily reduced (-)
U
Anticipated nonexpenditure transfers of advanced appropriations (net) (+
or -)
U
Advance appropriation, discretionary (total)
U
Appropriations, mandatory:
Appropriation
U
Appropriation (special or trust)
U
Appropriation (previously unavailable)
U
Appropriation (previously unavailable) (special or trust)
U
Reappropriation
U
Appropriations transferred to other accounts (-)
U
Appropriations transferred from other accounts
U
Exercised borrowing authority transferred from other accounts (+)
U
Appropriations and/or unobligated balance of appropriations permanently
reduced (-)
U
Appropriations and/or unobligated balance of appropriations temporarily
reduced (-)
U
Appropriations precluded from obligation (-)
U
Appropriations precluded from obligation (special or trust) (-)
U
Appropriations applied to repay debt (-)
U
Appropriations applied to liquidate contract authority (-)
U
Appropriations substituted for borrowing authority (-)
U
Capital transfers of appropriations to general fund (-)
U

Applicability 1 to
SF133 Sched P
Yes
Yes
U
U
U/E
U
U/E
U
U
U
U
U
U/E
U
U
U
U
U
U/E
U
U
U
U
U
U2
U
U
U
U
U
U
U
U
U2
U2
U2
U2

SBR
Yes
[U]4
[U/E]4
[U/E]4
[U]4
[U]4
[U/E]4
[U]4
[U]4
[U/E]4
[U]4
[U]4
[U]4
[U]4
[U]4
[U]4
[U]4
[U2]4
[U2]4
[U2]4
[U]4

U/E

U

U
U
U
U
U
U

U
U
U
U
U
U

U2
U

U

U/E
U/E
U
U/E
U
U/E
U/E
U

U
U
U
U
U
U
U
U

[U/E]4
[U/E]4
[U]4
[U/E]4
[U]4
[U/E]4
[U/E]4
[U]4

U/E

U

[U/E]

4

U
U
U
U
U
U
U

U
U
U
U
U
U
U

[U]4
[U]4
[U]4
[U]4
[U]4
[U]4
[U]4

[U]4
[U]4
[U]4
[U]4
[U]4
[U]4
[U2]4

+Updated line
1
Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2
No entry in Fourth Quarter
4
Included in line 1290.

OMB Circular No. A–11 (2020)

+

Page 75 of Appendix F

+

EXHIBIT F–1—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
1250
1251
1252
1260
1270
1271

Line Description
BUDGETARY RES OURCES (cont.)
Anticipated appropriation (+ or -)
Anticipated nonexpenditure transfers of appropriations (net) (+ or -)
Anticipated capital transfers and redemption of debt (appropriations) (-)
Appropriation, mandatory (total)
Advance appropriations, mandatory:
Advance appropriation
Advance appropriation (special or trust fund)

1272
1273

Advance appropriations transferred to other accounts (-)
Advance appropriations transferred from other accounts

1274

Advance appropriations permanently reduced (-)

1275
1276
1280
1290

SF132
Yes

Applicability 1 to
SF133 Sched P
Yes
Yes

SBR
Yes

U
U

U2
U2

[U2]4
[U2]4

U
U

U2
U/E

U

U
U

U
U

U
U

[U]4
[U]4

U
U

U
U

U
U

[U]4
[U]4

[U2]4

U

U

U

[U]4

U
U
U

U
U2
U

U

[U]4
[U2]4

1300
1320

Advance appropriations temporarily reduced (-)
Anticipated nonexpenditure transfers of advanced appropriations (net) (+ or -)
Advance appropriation, mandatory (total)
Appropriations (discretionary and mandatory)
Borrowing authority, discretionary:
Borrowing authority
Borrowing authority permanently reduced (-)

U
U

U
U

U
U

1330
1340

Anticipated reductions to current fiscal year borrowing authority (-)
Borrowing authority, discretionary (total)

U
U

U2
U

U

1400
1410

Borrowing authority, mandatory:
Borrowing authority
Exercised borrowing authority transferred to other accounts (-)

U
U

U
U

U
U

[U]5
[U]5

U
U/E
[U]5
[U]5
[U2]5

1420
1421

Borrowing authority permanently reduced (-)
Borrowing authority temporarily reduced (-)

U
U

U
U

U
U

[U]5
[U]5

1422
1423

Borrowing authority applied to repay debt (-)
Borrowing authority precluded from obligation (limitation on obligations) (-)

U
U

U
U

U
U

[U]5
[U]5

1424
1430

Capital transfers of borrowing authority to general fund (-)
Anticipated reductions to current fiscal year borrowing authority (-)

U
U

U
U2

U

[U]5
[U2]5

1431
1440
1490

Anticipated nonexpenditure transfers of exercised borrowing authority (-)
Borrowing authority, mandatory (total)
Borrowing authority (discretionary and mandatory)
Contract authority, discretionary:
Contract authority
Contract authority transferred to other accounts (-)

U
U

U2
U

[U2]5
U
U

U
U

U
U/E

U
U

[U]6
[U/E]6

U

U/E

U

[U/E]6

1520

Contract authority transferred from other accounts
Contract authority and/or unobligated balance of contract authority permanently
reduced (-)

U

U

U

[U]6

1522
1530
1531

Contract authority precluded from obligation (limitation on obligations) (-)
Anticipated nonexpenditure transfers of contract authority (net) (+ or -)
Anticipated adjustments to current year contract authority (+ or -)

U
U
U

U
U2
U2

U

[U]6
[U2]6
[U2]6

U

U/E

U

1500
1510
1511

1540

Contract authority, discretionary (total)
Contract authority, mandatory:
Contract authority

U

U

U

[U]6

1603

Contract authority (previously unavailable)

U

U

U

[U]6

1610
1611

U
U

U/E
U/E

U
U

[U/E]6
[U/E]6

1620

Contract authority transferred to other accounts (-)
Contract authority transferred from other accounts
Contract authority and/or unobligated balance of contract authority permanently
reduced (-)

U

U

U

[U]6

1621
1622

Contract authority temporarily reduced (-)
Contract authority precluded from obligation (limitation on obligations) (-)

U
U

U
U

U
U

[U]6
[U]6

1630

Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

U

U2

1600

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E

2

No entry in Fourth Quarter

[U2]6

4

Included in line 1290.
Included in line 1490.
6
Included in line 1690.
5

7

Included in line 1890.

Page 76 of Appendix F

OMB Circular No. A–11 (2020)

+

+

FORMAT OF SF132, SF133, SCHEDULE P, AND SBR

EXHIBIT F–1—CONTINUED

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
1631
1640
1690

Line Description
BUDGETARY RES OURCES (cont.)
Anticipated adjustments to current year contract authority (+ or -)
Contract authority, mandatory (total)
Contract authority (discretionary and mandatory)

SF132
Yes
U
U

Applicability 1 to
SF133 Sched P
Yes
Yes
U2
U/E
U

SBR
Yes
[U 2]6
U/E

S pending authority from offsetting collections, discretionary:
1700

Collected

U

U/E

U

[U/E]7

1701
1702

Change in uncollected payments, Federal sources (+ or -)
Offsetting collections (previously unavailable)

U
U

U/E
U

U
U

[U/E]7
[U] 7

1710

Spending authority from offsetting collections transferred to other accounts (-)

U

U

U

[U]7

1711

Spending authority from offsetting collections transferred from other accounts

U

U

U

[U]7

1720

Capital transfer of spending authority from offsetting collections to general
fund (-)

U

U

U

[U]7

U

U

U

[U]7

+

U

U

U

[U]7

+

U

U

U

[U]7

U
U

U
U

U
U

[U]7
[U]7

+
+

U

U

U

[U]7

+

U
U

U
U2

U

[U]7
[U 2]7

+

U

U2

U
U

U2
U/E

U

U
U
U

U/E
U/E
U

U
U
U

[U/E]7
[U/E]7
[U]7

U
U

U
U

U
U

[U]7
[U]7

U
U

U
U

U
U

[U]7
[U]7

U

U

U

[U]7

U
U

U
U

U
U

[U]7
[U]7

1721
1722
1723
1724
1725
1726
1727
1740
1741
1742
1750
1800
1801
1802
1810
1811

Spending authority from offsetting collections permanently reduced (-)
Unobligated balance of spending authority from offsetting collections
permanently reduced (-)
New and/or unobligated balance of spending authority from offsetting
collections temporarily reduced (-)
Spending authority from offsetting collections precluded from obligation
(limitation on obligations) (-)
Spending authority from offsetting collections applied to repay debt (-)
Spending authority from offsetting collections applied to liquidate contract
authority (-)
Spending authority from offsetting collections substituted for borrowing
authority (-)
Anticipated collections, reimbursements, and other income
Anticipated nonexpenditure transfers of spending authority from offsetting
collections (net) (+ or -)
Anticipated capital transfers and redemption of debt (spending authority from
offsetting collections) (-)
Spending authority from offsetting collections, discretionary (total)
S pending authority from offsetting collections, mandatory:
Collected
Change in uncollected payments, Federal sources (+ or -)
Offsetting collections (previously unavailable)

1820
1821

Spending authority from offsetting collections transferred to other accounts (-)
Spending authority from offsetting collections transferred from other accounts
Capital transfer of spending authority from offsetting collections to general
fund (-)
Spending authority from offsetting collections permanently reduced (-)

1823

New and/or unobligated balance of spending authority from offsetting
collections temporarily reduced (-)

[U 2]7
[U 2]7

U

U

U

[U]7

1827
1840

Spending authority from offsetting collections precluded from obligation
(limitation on obligations) (-)
Spending authority from offsetting collections applied to repay debt (-)
Spending authority from offsetting collections applied to liquidate contract
authority (-)
Spending authority from offsetting collections substituted for borrowing
authority (-)
Anticipated collections, reimbursements, and other income

U
U

U
U2

U

[U]7
[U 2]7

1841

Anticipated nonexpenditure transfers of spending authority from offsetting
collections (net) (+ or -)

U

U2

1824
1825
1826

[U 2]7

+Updated line
1 Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2 No entry in Fourth Quarter
6 Included in line 1690.
7 Included in line 1890.

OMB Circular No. A–11 (2020)

Page 77 of Appendix F

+

EXHIBIT F–1—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No

1842
1850
1890
1900
1901
1902
1910
1920
1930
1940
1941
1950
1951
1952
1953
1954
1955

2001
2002
2003
2004
2101

Line Description
BUDGETARY RES OURCES (cont.)
Anticipated capital transfers and redemption of debt (spending authority
from offsetting collections) (-)
Spending authority from offsetting collections, mandatory (total)
Spending authority from offsetting collections (discretionary and mandatory)
Budget authority (total)
Adjustment for new budget authority used to liquidate deficiencies (-)
Adjustment for total budgetary resources subject to obligation limitation (-)
Total budgetary resources
Total budgetary resources available
Total budgetary resources available
Memorandum (non-add) entries:
Unobligated balance expiring (-)
Unexpired unobligated balance, end of year
S pecial and non-revolving trust funds only:
Other balances withdrawn and returned to unappropriated receipts
Unobligated balance expiring
Expired unobligated balance, start of year
Expired unobligated balance, end of year
Unobligated balance canceling
Other balances withdrawn and returned to general fund
S TATUS OF BUDGETARY RES OURCES
New obligations and upward ajdustments
Direct
Category A (by quarter)

2402
2403
2404

U

U/E

U

U2
U/E

[U2]7
U
U/E
U
U
[U2]7
U/E
U
U/E
U

No

Yes

U
U
E
E
E
U/E
No

Yes

U/E

[U/E]8

U/E
U/E
U/E
U
E
U/E

[U/E]8
[U/E]8

U
U

[U]9
[U]9

Anticipated (+ or -)
Apportioned, unexpired accounts
Exempt from apportionment, unexpired accounts
Available in the current period
Available in subsequent periods

U2

[U2]9
U

U
U

[U]10
[U]10

Anticipated (+ or -)
Exempt from apportionment, unexpired accounts
Unapportioned, unexpired accounts
Deferred

U2

[U2]10
U

U

[U]11

Withheld pending rescission
Other
Unapportioned, unexpired accounts

+

U

[U/E]8
[U/E]8

2201
2202

2401

U2
U/E

[U/E]8

Unobligated balance
Apportioned, unexpired accounts
Available in the current period
Available in subsequent periods

2303
2304

U
U

SBR
Yes

U/E
U/E
U/E

Category B (by project)
Exempt from apportionment
Reimbursable obligations (total)
New obligations, unexpired accounts
Obligations ("upward adjustments"), expired accounts
New obligations and upward adjustments (total)

2301
2302

Applicability 1 to
SF133 Sched P
Yes
Yes

U/E

Category B (by project)
Exempt from apportionment
Direct obligations (total)
Reimbursable
Category A (by quarter)

2102
2103
2104
2170
2180
2190

2203
2204

SF132
Yes

U/E

U

[U]11

U

[U]11
U

+Updat ed line
2
No entry in Fourt h Quart er
7
Included in line 1890.
8
Included in line 2190.
9
Included in line 2204.
10
Included in line 2304.
11
Included in line 2404.

Page 78 of Appendix F

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–1—CONTINUED

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
2412
2413
2490
2500
2501
2502

3000
3001
3010
3011
3020
3030
3031
3040
3041
3050
3060
3061
3070

Line Description
S TATUS OF BUDGETARY RES OURCES
Unexpired unobligated balance: end of year
Expired unobligated balance: end of year
Unobligated balance, end of year (total)
Total budgetary resources
Memorandum (non-add) entries:
Subject to apportionment unobligated balance, end of year
Exempt from apportionment unobligated balance, end of year
CHANGE IN OBLIGATED BALANCE
Unpaid obligations:
Unpaid obligations, brought forward, Oct 1
Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -)
New obligations, unexpired accounts
Obligations ("upward adjustments"), expired accounts
Outlays (gross) (-)
Unpaid obligations transferred to other accounts (-)
Unpaid obligations transferred from other accounts
Recoveries of prior year unpaid obligations, unexpired accounts (-)
Recoveries of prior year unpaid obligations, expired accounts (-)
Unpaid obligations, end of year
Uncollected payments:
Uncollected pymts, Fed sources, brought forward, Oct 1 (-)
Adjustment to uncollected pymts, Fed sources, brought forward,
Oct 1 (+ or -)

SF132
No

No

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Applicability 1 to
SF133 Sched P
Yes
No
U
E
U/E
U/E
U/E
U/E
Yes

Yes

U/E
U/E
U
E
U/E
U/E
U/E
U
E
U/E

U/E
U/E
U
E
U/E
U/E
U/E
U
E
U/E

U/E

U/E

U/E
U

U/E
U

E

E

3071

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

3080

Uncollected pymts, Fed sources transferred to other accounts

U/E

U/E

3081
3090

Uncollected pymts, Fed sources transferred from other accounts (-)
Uncollected pymts, Fed sources, end of year (-)
Memorandum (non-add) entries:
Obligated balance, start of year (+ or -)
Obligated balance, end of year (+ or -)

U/E
U/E

U/E
U/E

U/E
U/E

U/E
U/E

Yes

Yes

U/E

U

U/E
U/E
U/E

U/E
U/E
U/E

U/E
U/E
U/E
U/E
U/E

U/E
U/E
U/E
U/E
U/E

U
E

U

3100
3200

4000
4010
4011
4020

4030
4031
4033
4034
4040
4050
4051
4052

BUDGET AUTHORITY AND OUTLAYS , NET
Discretionary:
Budget authority, gross
Outlays, gross
Outlays from new discretionary authority
Outlays from discretionary balances
Outlays, gross (total)
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
Federal sources (-)
Interest on Federal securities (-)
Non-Federal sources (-)
Offsetting governmental collections (-)
Offsets against gross budget authority and outlays (total) (-)
Additional offsets against gross budget authority only:
Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)
Change in uncollected pymts, Fed sources, expired accounts (+ or -)
Offsetting collections credited to expired accounts

No

SBR
Yes
U
E
U/E
U/E

No

Yes 12

E

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2
No entry in Fourt h Quarter
12
SBR sect ion title "Outlays, net."

OMB Circular No. A–11 (2020)

Page 79 of Appendix F

EXHIBIT F–1—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
4053
4054
4055
4056
4060
4070
4080
4090
4100
4101
4110

4120
4121
4122
4123
4124
4130
4140
4141
4142
4143
4144
4146
4150
4160
4170
4175
4176
4177
4178
4179
4180
4185
4187
4190
4200
4210
4220

Line Description
BUDGET AUTHORITY AND OUTLAYS , NET (cont.)
Recoveries of prior year paid obligations, unexpired accounts
Recoveries of prior year paid obligations, expired accounts
Adjustment for change in allocation (offsetting collection portion)
Anticipated offsetting collections (+ or -)
Additional offsets against budget authority only (total)
Budget authority, net (discretionary)
Outlays, net (discretionary)
Mandatory:
Budget authority, gross
Outlays, gross
Outlays from new mandatory authority
Outlays from mandatory balances
Outlays, gross (total)
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
Federal sources (-)
Interest on Federal securities (-)
Interest on uninvested funds (-)
Non-Federal sources (-)
Offsetting governmental collections (-)
Offsets against gross budget authority and outlays (total) (-)
Additional offsets against gross budget authority only:
Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)
Change in uncollected pymts, Fed sources, expired accounts (+ or -)
Offsetting collections credited to expired accounts
Recoveries of prior year paid obligations, unexpired accounts
Recoveries of prior year paid obligations, expired accounts
Anticipated offsetting collections (+ or -)
Additional offsets against budget authority only (total)
Budget authority, net (mandatory)
Outlays, net (mandatory)
Discretionary and Mandatory:
Budget authority, gross (discretionary and mandatory)
Actual offsetting collections (discretionary and mandatory) (-)
Change in uncollected pymts, Fed sources (discretionary and mandatory) (+ or -)
Recoveries of prior year paid obligations (discretionary and mandatory)
Anticipated offsetting collections (discretionary and mandatory) (+ or -)
Budget authority, net (total) [discretionary and mandatory]
Outlays, gross (discretionary and mandatory)
Actual offsetting collections (discretionary and mandatory) (-)
Outlays, net (total) [discretionary and mandatory]
Distributed offsetting receipts (-)
Agency outlays, net (discretionary and mandatory)
Agency disbursements, net (mandatory)

SF132
Yes

Applicability 1 to
SF133 Sched P
Yes
Yes
U
U
E
U
U
U2
U/E
U/E
U/E

U/E
U
U/E

U/E

U

U/E
U/E
U/E

U/E
U/E
U/E

U/E
U/E
U/E
U/E
U/E
U/E

U/E
U/E
U/E
U/E
U/E
U/E

U
E

U

U
E

SBR
Yes

+
+

E
U

U2
U/E
U/E
U/E

U/E
U
U/E

U/E

U

U/E

U/E

+

U/E
**13
U/E
U

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E
2
No entry in Fourt h Quarter
13
Applicabilit y to unexpired and expired accounts does not apply to receipt accounts

Page 80 of Appendix F

OMB Circular No. A–11 (2020)

+

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–1—CONTINUED

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No
5000
5001
5010
5011
5050
5051
5052
5053
5054
5055
5061
5080
5081
5082
5090
5091
5092
5093
5094
5095
5096
5097
5098
5099
5100
5101
5102
5103
5104
5110
5111
5112
5113
5114
5115
5116
5200
5201
5311
5312
5313
5314
5321
5322
5323
5324
5331
5332
5333
5334
5341
5342
5343
5344

Line Description
Memorandum (non-add) entries
Total investments, SOY: Federal securities: Par value
Total investments, EOY: Federal securities: Par value
Total investments, SOY: non-Federal securities: M arket value
Total investments, EOY: non-Federal securities: M arket value
Unobligated balance, SOY: Contract authority
Unobligated balance, EOY: Contract authority
Obligated balance, SOY: Contract authority
Obligated balance, EOY: Contract authority
Fund balance in excess of liquidating requirements, SOY: Contract authority
Fund balance in excess of liquidating requirements, EOY: Contract authority
Limitation on obligations (Transportation trust funds)
Outstanding debt, SOY (-)
Outstanding debt, EOY (-)
Borrowing (-)
Unexpired unavailable balance, SOY: Offsetting collections
Expiring unavailable balance: Offsetting collections (-)
Unexpired unavailable balance, EOY: Offsetting collections
Expired unavailable balance, SOY: Offsetting collections
Canceling unavailable balance: Offsetting collections (-)
Expired unavailable balance, EOY: Offsetting collections
Unexpired unavailable balance, SOY: Appropriations
Expiring unavailable balance: Appropriations (-)
Unexpired unavailable balance, EOY: Appropriations
Unexpired unavailable balance, SOY: Contract authority
Unexpired unavailable balance, EOY: Contract authority
Unexpired unavailable balance, SOY: Borrowing authority
Unexpired unavailable balance, EOY: Borrowing authority
Unexpired unavailable balance, SOY: Fulfilled purpose
Unexpired unavailable balance, EOY: Fulfilled purpose
IM F quota reserve tranche increase (P.L. xxx-xxx)
IM F quota letter of credit increase (P.L. xxx-xxx)
IM F quota reserve tranche, total
IM F quota letter of credit, total
New Arrangements to Borrow (P.L. xxx-xxx)
New Arrangements to Borrow (exchange rate)
New Arrangements to Borrow, total
Discretionary mandated transfer to other accounts (-)
Discretionary mandated transfer from other accounts
Direct unobligated balance, start of year
Reimbursable unobligated balance, start of year
Discretionary unobligated balance, start of year
M andatory unobligated balance, start of year
Direct unobligated balance, end of year
Reimbursable unobligated balance, end of year
Discretionary unobligated balance, end of year
M andatory unobligated balance, end of year
Direct obligated balance, start of year
Reimbursable obligated balance, start of year
Discretionary obligated balance, start of year
M andatory obligated balance, start of year
Direct obligated balance, end of year
Reimbursable obligated balance, end of year
Discretionary obligated balance, end of year
M andatory obligated balance, end of year

SF132
No

Applicability 1 to
SF133 Sched P
No
Yes
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
E
E
E
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U/E
U
U/E
U
U/E
U
U/E
U
U/E
U
U/E
U
U/E
U
U/E
U
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E

SBR
No

+Updated line
1
Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with an E

OMB Circular No. A–11 (2020)

Page 81 of Appendix F

EXHIBIT F–1—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Line Numbers for the SF132, SF133, Schedule P and SBR—Continued

Line No

Line Description
APPLICATION OF BUDGETARY RES OURCES
Category A (by quarter)
6001
1st quarter
6002
2nd quarter
6003
3rd quarter
6004
4th quarter
Category B (by project)
6011-6110
Project Label
Category AB (by fiscal quarter and project)
6111-6159
Project Label
Category C (for future years)
6170
[Designate 1st FY beyond the current year]
6171
[Designate 2nd FY beyond the current year]
6172
[Designate 3rd FY beyond the current year]
6173
[Designate 4th FY beyond the current year]
Unapportioned
6180
Withheld pending rescission
6181
Deferred
6182
Unapportioned balance of revolving fund
6183
Exempt from apportionment
6190
Total budgetary resources available
UNFUNDED DEFICIENCIES
7000
Unfunded deficiency, start of year (-)
7010
New deficiency (-)
7012
Budgetary resources used to liquidate deficiencies
7020
Unfunded deficiency, end of year (-)
GUARANTEED LOAN LEVELS AND APPLICATIONS
Guaranteed loan limitation
8100
Program Level, Current Year
8200
Program Level, Unused from prior years
Application of guaranteed loan limitation
8201
Application, Category A, First quarter
8202
Application, Category A, Second quarter
8203
Application, Category A, Third quarter
8204
Application, Category A, Fourth quarter
8211-8235
Application, Category B (by project) or risk category

SF132
Yes

Applicability 1 to
SF133 Sched P
No
No

SBR
No

U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
No

No

Yes

No

Yes
U
U
U
U
No

No

No

U
U
U
U
U
U
U

+Updated line
1
Applicabilit y t o Unexpired Accounts is noted wit h a U and Expired Accounts is noted with an E

Page 82 of Appendix F

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–2

Abbreviated Line Titles for the SF132 and SF133
Applicability 1 to
Line No

Line Description
SF132

SF133

Yes
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U/E
U
U
U
U
U
U
U
U
U
U

Yes
U/E
U/E
U/E
U
U
U/E
U/E
U
U
U
U
U/E
U
U
U/E
U/E
U
U
U/E
U
U
U/E
E
U
U
U
U
U
U
U2

1000
1010
1011
1012
1013
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1035
1036
1037
1038
1039
1040
1041
1042
1043
1044
1060

BUDGETARY RES OURCES
Unob Bal: Brought forward, Oct 1
Unob Bal: Transferred to other accounts
Unob Bal: Transferred from other accounts
Unob Bal: Transfers betw expired\unexpired accts
Unob Bal: Contract authority transferred
Unob Bal: Adj to SOY bal brought forward, Oct 1
Unob Bal: Recov of prior year unpaid obligations
Unob Bal: Capital transfer to general fund
Unob Bal: Applied to repay debt
Unob Bal: Borrowing authority withdrawn
Unob Bal: Contract authority withdrawn
Unob Bal: Adj for change in allocation\valuation
Unob Bal: Change in zero coupon bonds(spec/trust)
Unob Bal: Change in zero coupon bonds (revolving)
Unob Bal: Other balances withdrawn to Treasury
Unob Bal: Other balances withdrawn to spec/trust
Unob Bal: Other balances not available
Unob Bal: Refunds/recov temp precl ob (spec/trust)
Unob Bal: Recov of prior year paid obligations
Unob Bal: Precl from obl (spec/trust) (limitation)
Unob Bal: Adjustment for debt forgiveness
Unob Bal: Appropriations withdrawn
Unob Bal: Seq (previously unavailable) withdrwn
Unob Bal: Offset adj for change in allocation
Unob Bal: Adj to PY indef approp in subseq FY
Unob Bal: Other balances previously not avail
Unob Bal: Adj for change in allocation (gf port)
Unob Bal: Adj for change in allocation (oc port)
Unob Bal: Adj for change in allocation (tf port)
Unob Bal: Antic nonexpenditure transfers (net)

1061

Unob Bal: Antic recov of prior year unpd/pd obl

U

U2

+

1062

Unob Bal: Antic cap trans and redemption of debt

U

U2

+

1063

Unob Bal: Antic adj for change in alloc (gf port)

U

U2

+

1064
1065

Unob Bal: Antic adj for change in alloc (oc port)
Unob Bal: Antic adj for change in alloc (tf port)

U
U

U2
U2

+
+

1070
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092
1099

Unob Bal: Unobligated balance (total)
Exp Unob Bal: Brought forward, Oct 1
Exp Unob Bal: Transferred to other accounts
Exp Unob Bal: Transferred from other accounts
Exp Unob Bal: Transfer btw expired\unexpired accts
Exp Unob Bal: Adj to SOY bal brought fwd, Oct 1
Exp Unob Bal: Recov of prior year unpaid obs
Exp Unob Bal: Adj for change in allocation
Exp Unob Bal: Other balances withdrawn to Treasury
Exp Unob Bal: Other exp bal withdrawn to spec/trus
Exp Unob Bal: Recov of prior year paid ob
Exp Unob Bal: Appropriations withdrawn
Exp Unob Bal: Seq (prev unavailable) withdrwn
Exp Unob Bal: Adj to PY indef approp in sub FY
Exp Unob Bal: Expired bal for adj only (total)

U

U/E2
E
E
E
E
E
E
E
E
E
E
E
E
E
E

+
+
+
+
+
+
+

+
+

+
+
+
+
+
+
+

+
+
+
+
+
+

1 Applicability

to Unexpired Accounts is noted wit h a U and Expired Accounts is noted wit h E
entry in Fourt h Quart er
+Updated line
2 No

OMB Circular No. A–11 (2020)

Page 83 of Appendix F

EXHIBIT F–2—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

Line Description
SF132

SF133

1100
1101
1102
1103
1104
1105
1106
1120
1121
1122
1130
1131
1132
1133
1134
1135
1136

BUDGETARY RES OURCES cont.
BA: Disc: Appropriation
BA: Disc: Appropriation (special or trust fund)
BA: Disc: Appropriation (previously unavailable)
BA: Disc: Approp (previously unavail) (spec/trust)
BA: Disc: Approp available from subsequent year
BA: Disc: Appropriation available in prior year
BA: Disc: Reappropriation
BA: Disc: Approps transferred to other accounts
BA: Disc: Approps transferred from other accounts
BA: Disc: Exercised borrow auth xfer from oth acct
BA: Disc: Appropriations permanently reduced
BA: Disc: Unob bal of approps permanently reduced
BA: Disc: Appropriations temporarily reduced
BA: Disc: Unob bal of approps temporarily reduced
BA: Disc: Appropriations precluded from obligation
BA: Disc: Approp precluded from ob (spec/trust)
BA: Disc: Appropriations applied to repay debt

Yes
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U

Yes
U
U/E
U
U/E
U
U
U
U/E
U/E
U
U
U/E
U
U
U/E
U
U

1137
1138
1139
1140
1141
1150
1151

BA: Disc: Approps rdc by offset coll(coll)/recpts
BA: Disc: Approps applied to liq contract auth
BA: Disc: Approps substituted for borrowing auth
BA: Disc: Approps: Cap trans to general fund
BA: Disc: Approp applied to liq cont auth withdrwn
BA: Disc: Anticipated appropriation
BA: Disc: Appropriations:Antic nonexpend trans net

U
U
U
U
U
U
U

U2
U
U
U
U
U
U2

1152

BA: Disc: Appropriatons: Antic cap trans redemp debt

U

U2

1153
1160
1170
1171
1172
1173
1174
1175
1176
1180
1200
1201
1202
1203
1206
1220
1221
1222
1230
1232
1234
1235
1236

BA: Disc: Antic redc to apprp by offst coll/recpt
BA: Disc: Appropriation (total)
BA: Disc: Advance appropriation
BA: Disc: Adv approp (special or trust fund)
BA: Disc: Adv approps trans to other accounts
BA: Disc: Adv approps trans fr other accounts
BA: Disc: Advance approps permanently reduced
BA: Disc: Advance approps temporarily reduced
BA: Disc: Adv approps antic nonexpend trans net
BA: Disc: Advance appropriation (total)
BA: M and: Appropriation
BA: M and: Appropriation (special or trust fund)
BA: M and: Appropriation (previously unavailable)
BA: M and: Approp (previously unavail) (spec/trust)
BA: M and: Reappropriation
BA: M and: Approps transferred to other accounts
BA: M and: Approps transferred from other accounts
BA: M and: Exercised borrow auth xfer from oth acct
BA: M and: New\Unob bal of approps perm reduced
BA: M and: New\Unob bal of approps temp reduced
BA: M and: Appropriations precluded from obligation
BA: M and: Approp precluded from ob (spec/trust)
BA: M and: Appropriations applied to repay debt

U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U

U2
U/E
U
U
U
U
U
U
U
U
U/E
U/E
U
U/E
U
U/E
U/E
U
U/E
U
U
U
U

+

+

1

Applicability to Unexpired Account s is noted with a U and Expired Accounts is noted wit h E
No entry in Fourth Quarter
+Updated line

2

Page 84 of Appendix F

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–2—CONTINUED

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

Line Description
SF132

SF133

Yes
U
U
U
U

Yes
U
U
U
U2

1238
1239
1240
1250

BUDGETARY RES OURCES cont.
BA: M and: Approps applied to liq contract auth
BA: M and: Approps substituted for borrowing auth
BA: M and: Approps: Cap trans to general fund
BA: M and: Anticipated appropriation

1251
1252
1260
1270
1271
1272
1273
1274
1275
1276
1280
1300
1320

BA: M and: Appropriations:Antic nonexpend trans net
BA: M and: Approrps: Antic cap trans redemp debt
BA: M and: Appropriations (total)
BA: M and: Advance appropriation
BA: M and: Adv appropriation(special or trust fund)
BA: M and: Adv approps trans to other accounts
BA: M and: Adv approps trans fr other accounts
BA: M and: Advance approps permanently reduced
BA: M and: Advance approps temporarily reduced
BA: M and: Adv approps antic nonexpend trans net
BA: M and: Advance appropriation (total)
BA: Disc: Borrowing authority
BA: Disc: Borrowing authority permanently reduced

U
U
U
U
U
U
U
U
U
U
U
U
U

U2
U2
U/E
U
U
U
U
U
U
U
U
U
U

1330
1340
1400
1410
1420
1421
1422
1423
1424

BA: Disc: Borrowing auth: Antic reduc to curr FY
BA: Disc: Borrowing authority (total)
BA: M and: Borrowing authority
BA: M and: Exercised borrow auth xfer to oth acct
BA: M and: Borrowing authority permanently reduced
BA: M and: Borrowing authority temporarily reduced
BA: M and: Borrowing authority applied repay debt
BA: M and: Borrowing auth: Precluded from ob (lim)
BA: M and: Borrowing auth:Cap trans to general fund

U
U
U
U
U
U
U
U
U

U2
U
U
U
U
U
U
U
U

1430
1431
1440
1500
1510
1511
1520
1522

BA: M and: Borrowing auth: Antic reduc to curr FY
BA: M and: Borrowing auth: Antic nonexpend trans
BA: M and: Borrowing authority (total)
BA: Disc: Contract authority
BA: Disc: Contract auth: Trans to other accounts
BA: Disc: Contract auth: Trans from other accounts
BA: Disc: Contract auth: New\Unob bal perm reduced
BA: Disc: Contract auth: Precluded from ob (lim)

U
U
U
U
U
U
U
U

U2
U2
U
U
U/E
U/E
U
U

1530
1531
1540
1600
1603
1610
1611
1620
1621
1622
1630

BA: Disc: Contract auth: Antic nonexpend trans net
BA: Disc: Contract auth: Antic adj to current FY
BA: Disc: Contract authority (total)
BA: M and: Contract authority
BA: M and: Contract auth (previously unavailable)
BA: M and: Contract auth: Trans to other accounts
BA: M and: Contract auth: Trans from other accounts
BA: M and: Contract auth: New\Unob bal perm reduced
BA: M and: Contract authority temporarily reduced
BA: M and: Contract auth: Precluded from ob (lim)
BA: M and: Contract auth: Antic nonexpend trans net

U
U
U
U
U
U
U
U
U
U
U

U2
U2
U/E
U
U
U/E
U/E
U
U
U
U2

+

+

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with E
No entry in Fourth Quarter
+Updated line

2

OMB Circular No. A–11 (2020)

Page 85 of Appendix F

EXHIBIT F–2—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

1631
1640
1700
1701
1702
1710
1711
1720
1721
1722
1723
1724
1725
1726
1727
1740
1741
1742
1750
1800
1801
1802
1810
1811
1820
1821
1823
1824
1825
1826
1827
1840
1841
1842
1850
1900
1902
1910
1920
2001
2002
2003
2004
2101
2102

Line Description

BUDGETARY RES OURCES cont.
BA: M and: Contract auth: Antic adj to current FY
BA: M and: Contract authority (total)
BA: Disc: Spending auth: Collected
BA: Disc: Spending auth: Chng uncoll pymts Fed src
BA: Disc: Spending auth: Previously unavailable
BA: Disc: Spending auth: Trans to other accounts
BA: Disc: Spending auth: Trans from other accounts
BA: Disc: Spending auth: Cap trans to general fund
BA: Disc: Spending auth: Permanently reduced
BA: Disc: Spending auth: Unob bal perm reduced
BA: Disc: Spending auth: New\Unob bal temp reduced
BA: Disc: Spending auth: Precluded from ob (lim)
BA: Disc: Spending auth: Applied to repay debt
BA: Disc: Spending auth: Applied to liq cont auth
BA: Disc: Spending auth: Subbed for borrowing auth
BA: Disc: Spending auth:Antic colls, reimbs, other
BA: Disc: Spending auth: Antic nonexpend trans net
BA: Disc: Spending auth: Antic cap tran, red debt
BA: Disc: Spending auth: Total
BA: M and: Spending auth: Collected
BA: M and: Spending auth: Chng uncoll pymts Fed src
BA: M and: Spending auth: Previously unavailable
BA: M and: Spending auth: Trans to other accounts
BA: M and: Spending auth: Trans from other accounts
BA: M and: Spending auth: Cap trans to general fund
BA: M and: Spending auth: Permanently reduced
BA: M and: Spending auth: New\Unob bal temp reduced
BA: M and: Spending auth: Precluded from ob (lim)
BA: M and: Spending auth: Applied to repay debt
BA: M and: Spending auth: Applied to liq cont auth
BA: M and: Spending auth: Subbed for borrowing auth
BA: M and: Spending auth:Antic colls, reimbs, other
BA: M and: Spending auth: Antic nonexpend trans net
BA: M and: Spending auth: Antic cap tran, red debt
BA: M and: Spending auth: Total
Budget authority total (disc. and mand.)
Adj for total budgetary res subj to obl limitation
Total budgetary resources (disc. and mand.)
Total budgetary resources avail (disc. and mand.)
S TATUS OF BUDGETARY RES OURCES
Direct obligations: Category A (by quarter)
Direct obligations: Category B (by project)
Direct obligations: Exempt from apportionment
Direct obligations (total)
Reimbursable obligations: Category A (by quarter)
Reimbursable obligations: Category B (by project)

SF132

SF133

Yes
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U

Yes
U2
U/E
U/E
U/E
U/E
U
U
U
U
U
U
U
U
U
U
U2
U2
U2
U/E
U/E
U/E
U/E
U
U
U
U
U
U
U
U
U

U
U
U
U
U
U

U2
U2
U2
U/E
U/E
U2
U/E

U
No

+
+
+
+
+
+

+

+

Yes
U/E
U/E
U/E
U/E
U/E
U/E

1

Applicability to Unexpired Accounts is noted wit h a U and Expired Accounts is noted wit h E
No entry in Fourth Quarter
+Updated line

2

Page 86 of Appendix F

OMB Circular No. A–11 (2020)

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–2—CONTINUED

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

Line Description
SF132

SF133

No

Yes
U/E
U/E
U
E
U/E
U
U

2103
2104
2170
2180
2190
2201
2202

S TATUS OF BUDGETARY RES OURCES cont.
Reimbursable obligations: Exempt fr apportionment
Reimbursable obligations (total)
New obligations, unexpired accounts
Obligations ("upward adjustments"), expired accounts
New obligations and upward adjustments (total)
Unob Bal: Apportioned, unexp: Avail current period
Unob Bal: Apportioned, unexp: Avail subsequent per

2203
2301
2302

Unob Bal: Apportioned, unexp: Anticipated
Unob Bal: Exempt fr Appor, unexp: Avail current per
Unob Bal: Exempt fr Appor, unexp: Avail subseq per

U2
U
U

2303
2401
2402
2403
2412
2413
2490
2500
2501
2502

Unob Bal: Exempt from Appor, unexp: Anticipated
Unob Bal: Unapportioned, unexp: Deferred
Unob Bal: Unapportioned, unexp: Wheld pend resciss
Unob Bal: Unapportioned, unexp: Other
Unexpired Unobligated Balance: end of year
Expired Unobligated Balance: end of year
Unob Bal: end of year
Total budgetary resources
M emo: Bud resc, subj to appor unob bal, EOY
M emo: Bud resc, exempt fr appor unob bal, EOY
CHANGE IN OBLIGATED BALANCE
Ob Bal: SOY: Unpaid obs brought forwd, Oct 1
Ob Bal: SOY: Adj to unpaid obs brought fwd Oct 1
Ob Bal: New obligations: Unexpired accounts
Ob Bal: Obl ("upward adjustments"): Exp accts
Ob Bal: Outlays (gross)
Ob Bal: Nonexpend trans: Unpaid obs: To oth accts
Ob Bal: Nonexpend trans: Unpaid obs: Fr oth accts
Ob Bal: Recov, prior year unpaid obs, unexp accts
Ob Bal: Recov, prior year unpaid obs, exp accts
Ob Bal: EOY: Unpaid obligations
Ob Bal: SOY: Uncoll pymt Fed src brought fwd Oct 1
Ob Bal: SOY: Adj, uncoll pymt Fed src brought fwd
Ob Bal: Change, uncoll pymt, Fed src, unexp
Ob Bal: Change, uncoll pymt, Fed src, exp
Ob Bal: Nonexp trans: Uncol pay Fed src:To oth acc
Ob Bal: Nonexp trans: Uncol pay Fed src:Fr oth acc
Ob Bal: EOY: Uncoll cust pymt, Fed src, EOY
M emo: Obligated balance, start of year
M emo: Obligated balance, end of year

U2
U
U
U
U
E
U/E
U/E
U/E
U/E
Yes
U/E
U/E
U
E
U/E
U/E
U/E
U/E
E
U/E
U/E
U/E
U/E
E
U/E
U/E
U/E
U/E
U/E

3000
3001
3010
3011
3020
3030
3031
3040
3041
3050
3060
3061
3070
3071
3080
3081
3090
3100
3200

No

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with E
No entry in Fourth Quarter
+Updated line

2

OMB Circular No. A–11 (2020)

Page 87 of Appendix F

EXHIBIT F–2—CONTINUED

FORMAT OF SF 132, SF 133, SCHEDULE P AND SBR

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

4000
4010
4011
4020
4030
4031
4033
4034
4040
4050
4051
4053
4054
4055
4056
4060
4070
4080
4090
4100
4101
4110
4120
4121
4122
4123
4124
4130
4140
4141
4143
4144
4146
4150
4160
4170
4180
4190
5311
5312
5313
5314

Line Description

BUDGET AUTHORITY AND OUTLAYS , NET
Disc: Budget authority, gross
Disc: Outlays from new authority
Disc: Outlays from balances
Disc: Total outlays, gross
Disc: Offsets, BA and OL: Collections fr Fed srcs
Disc: Offsets, BA and OL: Collect, int, Fed secur
Disc: Offsets, BA and OL: Collections, nonFed srcs
Disc: Offsets, BA and OL: Offsetting Gov collects
Disc: Offsets against gross BA and outlays (total)
Disc: Offset, BA: Chng in uncol pay, Fed src, unex
Disc: Offset, BA: Chng in uncol pay, Fed src, exp
Disc: Offset, BA: Recov, prior year paid obs, unex
Disc: Offset, BA: Recov, prior year paid obs, exp
Disc: Offset, BA: Adj for change in alloc(oc port)

SF132

SF133

No

Yes
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
E
U/E
E
U
2

Disc: Offsets, BA only: Antic offsetting collect
Disc: Additional offsets against BA only (total)
Disc: Budget authority, net
Disc: Outlays, net
M and: Budget authority, gross
M and: Outlays from new authority
M and: Outlays from balances
M and: Total outlays, gross
M and: Offsets, BA and OL: Collections fr Fed srcs
M and: Offsets, BA and OL: Collect, int, Fed secur
M and: Offsets, BA and OL: Collect, int, uninvested
M and: Offsets, BA and OL: Collections, nonFed srcs
M and: Offsets, BA and OL: Offsetting Gov collects
M and: Offsets against gross BA and outlays (total)
M and: Offset, BA: Chng in uncol pay, Fed src, unex
M and: Offset, BA: Chng in uncol pay, Fed src, exp
M and: Offset, BA: Recov, prior year paid obs, unex
M and: Offset, BA: Recov, prior year paid obs, exp
M and: Offsets, BA only: Antic offsetting collect
M and: Additional offsets against BA only (total)
M and: Budget authority, net
M and: Outlays, net
Budget authority, net (disc. and mand.)
Outlays, net (disc. and mand.)
MEMORANDUM (NON-ADD) ENTRIES :
M emo: Direct unobligated bal, SOY
M emo: Reimbursable unobligated bal, SOY
M emo: Discretionary unobligated bal, SOY
M emo: M andatory unobligated bal, SOY

No

U
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
E
U/E
E
U2
U/E
U/E
U/E
U/E
U/E
Yes
U/E
U/E
U/E
U/E

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with E
No entry in Fourth Quarter
+Updated line
2

Page 88 of Appendix F

OMB Circular No. A–11 (2020)

+
+

+

FORMAT OF SF 132, SF 133, SCHEDULE P, AND SBR

EXHIBIT F–2—CONTINUED

Abbreviated Line Titles for the SF132 and SF133—Continued
Applicability 1 to
Line No

Line Description

MEMORANDUM (NON-ADD) ENTRIES : cont.
M emo: Direct unobligated bal, EOY
M emo: Reimbursable unobligated bal, EOY
M emo: Discretionary unobligated bal, EOY
M emo: M andatory unobligated bal, EOY
M emo: Direct obligated bal, SOY
M emo: Reimbursable obligated bal, SOY
M emo: Discretionary obligated bal, SOY
M emo: M andatory obligated bal, SOY
M emo: Direct obligated bal, EOY
M emo: Reimbursable obligated bal, EOY
M emo: Discretionary obligated bal, EOY
M emo: M andatory obligated bal, EOY
APPLICATION OF BUDGETARY RES OURCES
6001
1st quarter
6002
2nd quarter
6003
3rd quarter
6004
4th quarter
6011-6110 [Designate Project ]
6111-6159 [Designate Project ]
6170
[Designate 1st FY beyond the current year]
6171
[Designate 2nd FY beyond the current year]
6172
[Designate 3rd FY beyond the current year]
6173
[Designate 4th FY beyond the current year]
6180
Budgetary Resources: Withheld pending rescission
6181
Budgetary Resources: Deferred
6182
Budgetary Resources: Unappor bal, revolving fnd
6183
Budgetary Resources: Exempt from apportionment
6190
Total budgetary resources available
Guaranteed Loan Levels and Applications
8100
Program Level, Current Year
8200
Program Level, Unused from prior years
8201
Application, Category A, First quarter
8202
Application, Category A, Second quarter
8203
Application, Category A, Third quarter
8204
Application, Category A, Fourth quarter
8211-8235 Application, Category B (by project) or risk category

SF132

SF133

No

Yes
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
U/E
No

5321
5322
5323
5324
5331
5332
5333
5334
5441
5342
5343
5444

Yes
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
Yes
U
U
U
U
U
U
U

No

1

Applicability to Unexpired Accounts is noted with a U and Expired Accounts is noted with E
No entry in Fourth Quarter
+Updated line
2

OMB Circular No. A–11 (2020)

Page 89 of Appendix F

APPENDIX G—CROSSWALK BETWEEN
ANTIDEFICIENCY ACT AND TITLE 31

APPENDIX G—CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31
OF THE U.S. CODE
In 1982, the Congress reworded and reorganized the language of the Antideficiency Act along with the rest
of Title 31 of the United States Code. The intent of the Congress was to modernize the language of the
Act, without changing its meaning. This appendix presents a crosswalk between the provisions of law that
made up the Antideficiency Act before it was modernized and the current language.
The Government Employee Fair Treatment Act of 2019 (Pub. L. 116-1; 31 U.S.C. 1341 note) amended
section 1341 of Title 31 to provide for payment to Federal employees furloughed as a result of a covered
lapse in appropriations.
THE ANTIDEFICIENCY ACT

TITLE 31—MONEY AND FINANCE

The following contains the provisions of the
Antideficiency Act, formerly section 3679 of the
Revised Statutes, and section 210 of the General
Government Matters Appropriation Act, 1958.
(Formerly 31 U.S.C. 665, 665a, and 669.)

The following provides the section in Title 31 that was
enacted without substantive change

665 Appropriation
(a) Expenditures or contract obligations in excess of
funds prohibited
No officer or employee of the United States shall
make or authorize any expenditure from or create
or authorize an obligation under any appropriation
or fund in excess of the amount available therein:
nor shall any such officer or employee involve the
Government in any contract or other obligation, or
the payment of money for any purpose, in advance
of appropriations made for such purpose, unless
such contract or obligation is authorized by law.

Section 1341: Limitations on expending and
obligating amounts

OMB Circular No. A–11 (2020)

(a)
(1) Except as specified in this subchapter or any
other provision of law, an officer or employee
of the United States Government or the District
of Columbia government may not—
(A) make or authorize an expenditure or
obligation exceeding an amount available in
an appropriation or fund for the expenditure
or obligation;
(B) involve either government in a contract or
obligation for the payment of money before
an appropriation is made unless authorized
by law;
(C) make or authorize an expenditure or
obligation of funds required to be
sequestered under section 252 of the
Balanced Budget and Emergency Deficit
Control Act of 1985; or
(D) involve either government in a contract or
obligation for the payment of money
required to be sequestered under section 252
of the Balanced Budget and Emergency
Deficit Control Act of 1985.
(2) This subsection does not apply to a corporation
getting amounts to make loans (except paid in

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capital amounts) without legal liability of the United
States government.
(b) Voluntary service forbidden
No officer or employee of the United States shall
accept voluntary service for the United States or
employ personal service in excess of that
authorized by law, except in cases of emergency
involving the safety of human life or the protection
of property.

Section 1342: Limitation on voluntary services
An officer or employee of the United States
Government or of the District of Columbia
government may not accept voluntary services for
either government or employ personal services
exceeding that authorized by law except for
emergencies involving the safety of human life or the
protection of property. This section does not apply to
a corporation getting amounts to make loans (except
paid in capital amounts) without legal liability of the
United States Government. As used in this section, the
term "emergencies involving the safety of human life
or the protection of property" does not include
ongoing, regular functions of government the
suspension of which would not imminently threaten
the safety of human life or the protection of property.

(c) Apportionment of appropriations; reserves;
distribution; review
(1) Except as otherwise provided in this section, all
appropriations or funds available for obligation
for a definite period of time shall be so
apportioned as to prevent obligation or
expenditure thereof in a manner which would
indicate a necessity for deficiency or
supplemental appropriations for such period;
and all appropriations or funds not limited to a
definite period of time, and all authorizations to
create obligations by contract in advance of
appropriations, shall be so apportioned as to
achieve the most effective and economical use
thereof.

Section 1512: Apportionment and reserves
(a) Except as provided in this subchapter, an
appropriation available for obligation for a definite
period shall be apportioned to prevent obligation
or expenditure at a rate that would indicate a
necessity for a deficiency or supplemental
appropriation for the period. An appropriation for
an indefinite period and authority to make
obligations by contract before appropriations shall
be apportioned to achieve the most effective and
economical use. An apportionment may be
reapportioned under this section.

As used hereafter in this section, the term
"appropriation" means appropriations, funds and
authorizations to create obligations by contract in
advance of appropriations.

Section 1511: Definition and application
(a) In this subchapter, "appropriations" means—
(1) appropriated amounts;
(2) funds; and
(3) authority to make obligations by contract before
appropriations.

(2) In apportioning any appropriation, reserves may
be established solely to provide for
contingencies or to effect savings whenever
savings are made possible by or through
changes in requirements or greater efficiency of
operations.

Section 1512(c):
(1) In apportioning or reapportioning an
appropriation, a reserve may be established
only—
(A) to provide for contingencies;

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(B) to achieve savings made possible by or
through changes in requirements or greater
efficiency of operations; or
(C) as specifically provided by law.
Whenever it is determined by an officer designated
in subsection (d) of this section to make
apportionments and reapportionments that any
amount so reserved will not be required to carry
out the full objectives and scope of the
appropriation concerned, he shall recommend the
rescission of such amount in the manner provided
in the Budget and Accounting Act, 1921 (31
U.S.C. 1 et seq.), for estimates of appropriations.
Except as specifically provided by particular
appropriations acts or other laws, no reserves shall
be established other than as authorized by this
subsection. Reserves established pursuant to this
subsection shall be reported to the Congress in
accordance with the Impoundment Control Act of
1974 (31 U.S.C. 1400 et seq.).

Section 1512(c):
(2) A reserve established under this subsection may
be changed as necessary to carry out the scope
and objectives of the appropriation concerned.
When an official designated in section 1513 of
this title to make apportionments decides that an
amount reserved will not be required to carry
out the objectives and scope of the
appropriation concerned, the official shall
recommend the rescission of the amount in the
way provided in chapter 11 of this title for
appropriation requests. Reserves established
under this section shall be reported to Congress
as provided in the Impoundment Control Act of
1974 (2 U.S.C. 681 et seq.).

(3) Any appropriation subject to apportionment
shall be distributed by months, calendar
quarters, operating seasons, or other time
periods, or by activities, functions, projects, or
objects, or by a combination thereof, as may be
deemed appropriate by the officers designated
in subsection (d) of this section to make
apportionments and reapportionments. Except
as otherwise specified by the officer making the
apportionment, amounts so apportioned shall
remain available for obligation, in accordance
with the terms of the appropriation, on a
cumulative basis unless reapportioned.

Section 1512(b):
(1) An appropriation subject to apportionment is
apportioned by—
(A) months, calendar quarters, operating
seasons, or other time periods;
(B) activities, functions, projects, or objects; or
(C) a combination of the ways referred to in
clauses (A) and (B) of this paragraph.
(2) The official designated in section 1513 of this
title to make apportionments shall apportion an
appropriation under paragraph (1) of this
subsection as the official considers appropriate.
Except as specified by the official, an amount
apportioned is available for obligation under the
terms of the appropriation on a cumulative basis
unless reapportioned.

(4) Apportionments shall be reviewed at least four
times each year by the officers designated in
subsection (d) of this section to make
apportionments and reapportionments, and such
reapportionments made or such reserves
established, modified, or released as may be
necessary to further the effective use of the
appropriation concerned, in accordance with the
purposes stated in paragraph (1) of this
subsection.

Section 1512:
(d) An apportionment or a reapportionment shall be
reviewed at least 4 times a year by the official
designated in section 1513 of this title to make
apportionments.
Section 1512(a) the last sentence:
. . . An apportionment may be reapportioned under
this section.

OMB Circular No. A–11 (2020)

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(d) Officers controlling apportionment or
reapportionment
(1) Any appropriation available to the legislative
branch, the judiciary, the United States
International Trade Commission, or the District
of Columbia, which is required to be
apportioned under subsection (c) of this section,
shall be apportioned or reapportioned in writing
by the officer having administrative control of
such appropriation. Each such appropriation
shall be apportioned not later than thirty days
before the beginning of the fiscal year for which
the appropriation is available, or not more than
thirty days after approval of the Act by which
the appropriation is made available, whichever
is later.

Section 1513: Officials controlling apportionments
(a) The official having administrative control of an
appropriation available to the legislative branch,
the judicial branch, the United States International
Trade Commission, or the District of Columbia
government that is required to be apportioned
under section 1512 of this title shall apportion the
appropriation in writing. An appropriation shall be
apportioned not later than the later of the
following:
(1) 30 days before the beginning of the fiscal year
for which the appropriation is available; or
(2) 30 days after the date of enactment of the law
by which the appropriation is made available.

(2) Any appropriation available to an agency,
which is required to be apportioned under
subsection (c) of this section, shall be
apportioned or reapportioned in writing by the
Director of the Office of Management and
Budget. The head of each agency to which any
such appropriation is available shall submit to
the Office of Management and Budget
information, in such form and manner and at
such time or times as the Director may
prescribe, as may be required for the
apportionment of such appropriation. Such
information shall be submitted not later than
forty days before the beginning of any fiscal
year for which the appropriation is available, or
not more than fifteen days after approval of the
Act by which such appropriation is made
available, whichever is later. The Director of
the Office of Management and Budget shall
apportion each such appropriation and shall
notify the agency concerned of his action not
later than twenty days before the beginning of
the fiscal year for which the appropriation is
available or not more than thirty days after
approval of the Act by which such
appropriation is made available, whichever is
later.

Section 1513(b):
(1) The President shall apportion in writing an
appropriation available to an executive agency
(except the Commission) that is required to be
apportioned under section 1512 of this title. The
head of each executive agency to which the
appropriation is available shall submit to the
President information required for the
apportionment in the form and the way and at
the time specified by the President. The
information should be submitted not later than
the later of the following:
(A) 40 days before the beginning of the fiscal
year for which the appropriation is available; or
(B) 15 days after the date of enactment of the
law by which the appropriation is made available.
(2) The President shall notify the head of the
executive agency of the action taken in
apportioning the appropriation under paragraph
(1) of this subsection not later than the later of
the following:
(A) 20 days before the beginning of the fiscal
year for which the appropriation is available; or
(B) 30 days after the date of enactment of the
law by which the appropriation is made available.

When used in this section, the term "agency"
means any executive department, agency,
commission, authority, administration, board, or
other independent establishment in the executive
branch of the Government, including any
corporation wholly or partly owned by the United
States which is an instrumentality of the United
States.

Section 101: Agency
In this title, "agency" means a department, agency, or
instrumentality of the United States Government.
Section 102: : Executive agency
In this title, "executive agency" means a department,
agency, or instrumentality in the executive branch of
the United States Government.

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Nothing in this subsection shall be so construed as
to interfere with the initiation, operation, and
administration of agricultural price support
programs and no funds (other than funds for
administrative expenses) available for price
support, surplus removal, and available under
section 612c of title 7, with respect to agricultural
commodities shall be subject to apportionment
pursuant to this section.

Section 1513:
(e) This section does not affect the initiation and
operation of agriculture price support programs.
Section 1511:
(b) This subchapter does not apply to—
(1) amounts (except amounts for administrative
expenses) available—
(A) for price support and surplus removal of
agricultural commodities; and
(B) under section 32 of the Act of August 24,
1935 (7 U.S.C. 612c);

The provisions of this section shall not apply to any
corporation which obtains funds for making loans,
other than paid in capital funds, without legal
liability on the part of the United States.

Section 1341(a):
(2) This subsection does not apply to a corporation
getting amounts to make loans (except paid in
capital amounts) without legal liability of the
United States Government.
Section 1342 (in part):
. . . This section does not apply to a corporation
getting amounts to make loans (except paid in
capital amounts) without legal liability of the
United States Government.
Section 1511:
(b) this subchapter does not apply to—
(2) a corporation getting amounts to make loans
(except paid in capital amounts) without legal
liability on the part of the United States
Government;

(e) Apportionment necessitating deficiency or
supplemental estimates
(1) No apportionment or reapportionment, or
request therefore by the head of an agency,
which, in the judgment of the officer making or
the agency head requesting such apportionment
or reapportionment, would indicate a necessity
for a deficiency or supplemental estimate shall
be made except upon a determination by such
officer or agency head, as the case may be, that
such action is required because of (A) any laws
enacted subsequent to the transmission to the
Congress of the estimates for an appropriation
which require expenditures beyond
administrative control; or (B) emergencies
involving the safety of human life, the
protection of property, or the immediate welfare
of individuals in cases where an appropriation
has been made to enable the United States to
make payment of, or contributions toward,
sums which are required to be paid to
individuals either in specific amounts fixed by
OMB Circular No. A–11 (2020)

Section 1515(b):
(1) Except as provided in subsection (a) of this
section, an official may make, and the head of
an agency may request, an apportionment under
section 1512 of this title that would indicate a
necessity for a deficiency or supplemental
appropriation only when the official or agency
head decides that the action is required because
of—
(A) a law enacted after submission to Congress
of the estimates for an appropriation that
requires an expenditure beyond
administrative control; or
(B) an emergency involving the safety of human
life, the protection of property, or the
immediate welfare of individuals when an
appropriation that would allow the United
States Government to pay, or contribute to,
amounts required to be paid to individuals in
specific amounts fixed by law or under
formulas prescribed by law, is insufficient.

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law or in accordance with formulae prescribed
by law.
(2) In each case of an appropriation or a
reapportionment which, in the judgment of the
officer making such apportionment or
reapportionment, would indicate a necessity for
a deficiency or supplemental estimate, such
officer shall immediately submit a detailed
report of the facts of the case to the Congress.
In transmitting any deficiency or supplemental
estimates required on account of any such
apportionment or reapportionment, reference
shall be made to such report.
(f) Exemption of trust funds and working funds
expenditures from apportionment
(1) The officers designated in subsection (d) of this
section to make apportionments and
reapportionments may exempt from
apportionments trust funds and working funds
expenditures from which have no significant
effect on the financial operations of the
Government, working capital and revolving
funds established for intragovernmental
operations, receipts from industrial and power
operations available under law and any
appropriation made specifically for—
(1) interest on, or retirement of, the public debt;
(2) payment of claims, judgments, refunds, and
draw-backs;
(3) any item determined by the President to be
of a confidential nature;
(4) payment under private relief acts or other
laws requiring payments to designated
payees in the total amount of such
appropriation;
(5) grants to the States under title I, IV, or X of
the Social Security Act (42 U.S.C. 301 et
seq., 1201 et seq.), or under any other public
assistance title in such Act.
(2) The provisions of subsection (c) of this section
shall not apply to appropriations to the Senate
or House of Representatives or to any Member,
committee, Office (including the office of the
Architect of the Capitol), officer, or employee
thereof.

Page 6 of Appendix G

Section 1515(b):
(2) If an official making an apportionment decides
that an apportionment would indicate a
necessity for a deficiency or supplemental
appropriation, the official shall submit
immediately a detailed report of the facts to
Congress. The report shall be referred to in
submitting a proposed deficiency or
supplemental appropriation.

Section 1516: Exemptions
An official designated in section 1513 of this title to
make apportionments may exempt from
apportionment –
(1) a trust fund or working fund if an expenditure
from the fund has no significant effect on the
financial operations of the United States
Government;
(2) a working capital fund or a revolving fund
established for intragovernmental operations;
(3) receipts from industrial and power operations
available under law; and
(4) appropriations made specifically for—
(A) interest on, or retirement of, the public debt;
(B) payment of claims, judgments, refunds, and
drawbacks;
(C) items the President decides are of a
confidential nature;
(D) payment under a law requiring payment of
the total amount of the appropriation to a
designated payee; and
(E) grants to the States under the Social Security
Act (42 U.S.C. 301 et seq.).

Section 1511:
(b) This subchapter does not apply to—
(3) the Senate, the House of Representatives, a
committee of Congress, a member, officer,
employee, or office of either House of
Congress, or the office of the Architect of the
Capitol or an officer or employee of that Office.

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APPENDIX G—CROSSWALK BETWEEN
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(g) Administrative division of apportionment;
simplification of system for subdividing funds
Any appropriation which is apportioned or
reapportioned pursuant to this section may be
divided and subdivided administratively within the
limits of such apportionments or reapportionments.
The officer having administrative control of any
such appropriation available to the legislative
branch, the judiciary, the United States
International Trade Commission, or the District of
Columbia, and the head of each agency, subject to
the approval of the Director of the Office of
Management and Budget, shall prescribe, by
regulation, a system of administrative control (not
inconsistent with any accounting procedures
prescribed by or pursuant to law) which shall be
designed to (A) restrict obligations or expenditures
against each appropriation to the amount of
apportionments or reapportionments made for each
such appropriation, and (B) enable such officer or
agency head to fix responsibility for the creation of
any obligation or the making of any expenditure in
excess of an apportionment or reapportionment.

Section 1513: Officials controlling apportionments
(d) An appropriation apportioned under this
subchapter may be divided and subdivided
administratively within the limits of the
apportionment.
Section 1514: Administrative division of
apportionments
(a) The official having administrative control of an
appropriation available to the legislative branch,
the judicial branch, the United States International
Trade Commission, or the District of Columbia
government, and, subject to the approval of the
President, the head of each executive agency
(except the Commission) shall prescribe by
regulation a system of administrative control not
inconsistent with accounting procedures prescribed
under law. The system shall be designed to—
(1) restrict obligations or expenditures from each
appropriation to the amount of apportionments
or reapportionments of the appropriation; and
(2) enable the official or the head of the executive
agency to fix responsibility for an obligation or
expenditure exceeding an apportionment or
reapportionment.

In order to have a simplified system for the
administrative subdivision of appropriations or
funds, each agency shall work toward the objective
of financing each operating unit, at the highest
practical level, from not more than one
administrative subdivision for each appropriation
or fund affecting such unit.

(b) To have a simplified system for administratively
dividing appropriations, the head of each executive
agency (except the Commission) shall work
toward the objective of financing each operating
unit, at the highest practical level, from not more
than one administrative division for each
appropriation affecting the unit.

(h) Expenditures in excess of apportionment; penalties
No officer or employee of the United States shall
authorize or create any obligation or make any
expenditure (A) in excess of an apportionment or
reapportionment, or (B) in excess of the amount
permitted by regulations prescribed pursuant to
subsection (g) of this section.

Section 1517: Prohibited obligations and expenditures
(a) An officer or employee of the United States
Government or of the District of Columbia
government may not make or authorize an
expenditure or obligation exceeding—
(1) an apportionment; or
(2) the amount permitted by regulations prescribed
under section 1514(a) of this title.

(i) Administrative discipline; reports on violation
(1) In addition to any penalty of liability under
other law, any officer or employee of the United
States who shall violate subsections (a), (b), or
(h) of this section shall be subjected to
appropriate administrative discipline, including,
when circumstances warrant, suspension from
duty without pay or removal from office;

Section 1349: Adverse personnel actions
(a) An officer or employee of the United States
Government or of the District of Columbia
government violating section 1341(a) or 1342 of
this title shall be subject to appropriate
administrative discipline including, when
circumstances warrant, suspension from duty
without pay or removal from office.

OMB Circular No. A–11 (2020)

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APPENDIX G—CROSSWALK BETWEEN
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Section 1518: Adverse personnel actions
An officer or employee of the United States
Government or of the District of Columbia
government violating section 1517(a) of this title shall
be subject to appropriate administrative discipline
including, when circumstances warrant, suspension
from duty without pay or removal from office.
And any officer or employee or the United States who
shall knowingly and willfully violate subsections (a),
(b), or (h) of this section shall, upon conviction, be
fined not more than $5,000 or imprisoned for not more
than two years, or both.

Section 1350: Criminal penalty
An officer or employee of the United States
Government or of the District of Columbia
government knowingly and willfully violating section
1341(a) or 1342 of this title shall be fined not more
than $5,000, imprisoned for not more than two years,
or both.
Section 1519: Criminal penalty
An officer or employee of the United States
Government or of the District of Columbia
government knowingly and willfully violating section
1517(a) of this title shall be fined not more than
$5,000, imprisoned for not more than 2 years, or both.

(2) In the case of a violation of subsections (a), (b),
or (h) of this section by an officer or employee
of an agency, or of the District of Columbia, the
head of the agency concerned or the Mayor of
the District of Columbia, shall immediately
report to the President, through the Director of
the Office of Management and Budget, and to
the Congress all pertinent facts together with a
statement of the action thereon.

Section 1351: Reports on violations
If an officer or employee of an executive agency or an
officer or employee of the District of Columbia
government violates section 1341(a) or 1342 of this
title, the head of the agency or the Mayor of the
District of Columbia, as the case may be, shall report
immediately to the President and Congress all relevant
facts and a statement of actions taken. A copy of each
report shall be transmitted to the Comptroller General
on the same date the report is transmitted to the
President and Congress.
Section 1517:
(b) If an officer or employee of an executive agency or
of the District of Columbia government violates
subsection (a) of this section, the head of the
executive agency or the Mayor of the District of
Columbia, as the case may be, shall report
immediately to the President and Congress all
relevant facts and a statement of actions taken. A
copy of each report shall be transmitted to the
Comptroller General on the same date the report is
transmitted to the President and Congress.

31 U.S.C. 665a. Basis of apportionment; need for
funds for increased compensation for wage-board
employees
On and after June 5, 1957, any appropriation
required to be apportioned pursuant to section 665
of this title, may be apportioned on a basis
indicating the need for a supplemental or

Section 1515: Authorized apportionment
necessitating deficiency or supplemental
appropriations
(a) An appropriation required to be apportioned under
section 1512 of this title may be apportioned on a
basis that indicates the need for a deficiency or
supplemental appropriation to the extent necessary

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APPENDIX G—CROSSWALK BETWEEN
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deficiency estimate of appropriation to the extent
necessary to permit payment of such pay increases
as may be granted those employees (commonly
known as wage-board employees) whose
compensation is fixed and adjusted from time to
time in accordance with prevailing rates (5 U.S.C.
5102(c)(7), 5341 et seq.).

to permit payment of such pay increases as may be
granted pursuant to law to civilian officers and
employees (including prevailing rate employees
whose pay is fixed and adjusted under subchapter
IV of chapter 53 of title 5) and to retired and
active military personnel

31 U.S.C. 669. Apportionment of contingent funds of
departments to offices and bureaus (the following
passage occurs in section 669 before the semicolon)
In addition to the apportionment required by
section 665 of this title, the head of each executive
department shall, on or before the beginning of
each fiscal year, apportion to each office or bureau
of his department the maximum amount to be
expended therefore during the fiscal year out of the
contingent fund or funds appropriated for the
entire year for the department, and the amounts so
apportioned shall not be increased or diminished
during the year for which made except upon the
written direction of the head of the department, in
which there shall be fully expressed his reasons
therefore.

Section 1513:
(c) By the first day of each fiscal year, the head of
each executive department of the United States
Government shall apportion among the major
organizational units of the department the
maximum amount to be expended by each unit
during the fiscal year out of each contingent fund
appropriated for the entire year for the department.
Each amount may be changed during the fiscal
year only by written direction of the head of the
department. The direction shall state the reasons
for the change.

31 U.S.C. 669. Apportionment of use of contingent
funds by DC (the following passage occurs in section
669 after the semicolon)
and there shall not be purchased out of any other
fund any article for use in any office or bureau of
any executive department, in Washington, District
of Columbia, which could be purchased out of
appropriations made for the regular contingent
funds of such department or of its offices and
bureaus.

Section 1341:
(b) An article to be used by an executive department
in the District of Columbia that could be bought
out or an appropriation made to a regular
contingent fund of the department may not be
bought out of another amount available for
obligation.

Section 1341:
(c)
(1) In this subsection—
(A) the term “covered lapse in appropriations”
means any lapse in appropriations that begins
on or after December 22, 2018;
(B) the term “District of Columbia public
employer” means—
(i) the District of Columbia Courts;
(ii) the Public Defender Service for the
District of Columbia; or
(iii) the District of Columbia government;
(C) the term “employee” includes an officer; and
(D) the term “excepted employee” means an
excepted employee or an employee
performing emergency work, as such terms

OMB Circular No. A–11 (2020)

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APPENDIX G—CROSSWALK BETWEEN
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are defined by the Office of Personnel
Management or the appropriate District of
Columbia public employer, as applicable.
(2) Each employee of the United States
Government or of a District of Columbia public
employer furloughed as a result of a covered
lapse in appropriations shall be paid for the
period of the lapse in appropriations, and each
excepted employee who is required to perform
work during a covered lapse in appropriations
shall be paid for such work, at the employee’s
standard rate of pay, at the earliest date possible
after the lapse in appropriations ends, regardless
of scheduled pay dates, and subject to the
enactment of appropriations Acts ending the
lapse.
(3) During a covered lapse in appropriations, each
excepted employee who is required to perform
work shall be entitled to use leave under
chapter 63 of title 5, or any other applicable law
governing the use of leave by the excepted
employee, for which compensation shall be
paid at the earliest date possible after the lapse
in appropriations ends, regardless of scheduled
pay dates.

Page 10 of Appendix G

OMB Circular No. A–11 (2020)

APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS

APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS
You must include the following items in the funds control regulations you submit to OMB for approval:
1. Statement of purpose. At a minimum, your regulations should state broadly that their purpose is to
prescribe procedures to follow in budget execution and specify basic fund control principles and concepts.
Your regulations should state that they:



Establish policy with regard to the administrative control of funds.



Prescribe a system for positive administrative control of funds designed to restrict obligations and
expenditures (disbursements) to the amount available in each appropriation or fund account.



Restrict both obligations and expenditures from each appropriation or fund account to the lower of
the amount of apportionments made by OMB or the amount available for obligation and/or
expenditure in the appropriation or fund account.



Enable the head of your agency to identify the person responsible for any obligation or expenditure
exceeding the amount available in the appropriation or fund account, the OMB apportionment or
reapportionment, the allotment or suballotments made by the agency, any statutory limitations, and
any other administrative subdivision of funds made by the agency.



Provide procedures for dealing with violations of the Antideficiency Act as well as violations of
other administrative subdivision of funds that are not violations of the Antideficiency Act, per se.

2. Authority. At a minimum, you should list the following authorities in the regulations:



Money and Finance. Title 31, United States Code:

 Sections 1341–1342, 1349–1351, 1511–1519 (part of the Antideficiency Act, as amended).
 Sections 1101, 1104–1108, 3324 (part of the Budget and Accounting Act, 1921, as amended).
 Sections 1501–1502 (part of section 1311 of the Supplemental Appropriations Act of 1950).
 Sections 1112, 1531, 3511–3512, 3524 (part of the Budget and Accounting Procedures Act of
1950).



Title X of P. L. 93–344, found at 2 U.S.C. 681–688.



Part 4 of OMB Circular No. A–11, "Instructions on Budget Execution," and related OMB
guidelines.



Other pertinent laws governing your agency's funds and appropriate agency internal regulations, if
any.

3. Scope. The regulations should state that all organizations, appropriations, and funds are subject to the
provisions contained in them. If you want to make any exemptions, OMB must first approve them. Clearly
identify all approved exemptions in the regulations.
OMB Circular No. A–11 (2020)

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APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS

4. Definitions, terminology, and concepts. Your regulations should have a section that specifies that the
definitions, terminology, and concepts in OMB Circular No. A–11 applies. You may restrict this to terms
that are peculiar to, or have special meaning within your agency, except that you should include the identical
definition of the following terms found in OMB Circular No. A–11: apportionment, allotments,
suballotments, allowances, and allocations.



Apportionment means a distribution made by OMB of amounts available for obligation in an
appropriation or fund account into amounts available for specified time periods, program, activities,
projects, objects, or any combination of these. The apportioned amount limits the obligations that
may be incurred. An apportionment may be further subdivided by an agency into allotments,
suballotments, and allocations.



Allotments are subdivisions of apportionments that are made by the heads of agencies.



Suballotments are subdivisions of allotments.



Allowances and allocations are subdivisions of suballotments.

In some cases, OMB has approved agency funds control regulations that use terms different from the ones
defined above but with the equivalent meaning of those definitions. In these cases, continue to follow the
OMB approved regulations.
Your regulation must specify that violations of allotments and suballotments are violations of the
Antideficiency Act. If the agency chooses to and OMB approves, the agency may make allowances and
allocations also subject to the Antideficiency Act. In this case, the agency must clearly state in its funds
control regulations that obligations and expenditures that exceed allowances and allocations are violations
of the Antideficiency Act.
To the extent that OMB Circular No. A–11 or Treasury regulations do not provide a definition for a
technical term; this section should include a definition for the term that your agency is proposing to use in
the regulations.
5. Responsibility and functions of individuals. Your agency regulations should describe those
individuals within the agency charged with funds control responsibilities by title or position. At a
minimum, they should:



List the positions and describe the funds control responsibilities of each.



Explain each position's responsibilities with regard to investigating, reporting, and following up on
Antideficiency Act violations, as well as violations of agency limitations that are not violations of
the Antideficiency Act.

6. Actions prohibited. At a minimum, include the following:



Violations of the Antideficiency Act. List all the basic actions prohibited by sections 1341, 1342, and
1517(a) of Title 31, U.S. Code (part of the Antideficiency Act), as they are interpreted and applied
within your agency.



Violations of limitations that do not per se violate the Antideficiency Act. List and briefly describe
all your agency's imposed restrictions, including a statement describing the conditions under which
violations of these restrictions also violate the Antideficiency Act.

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APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS

7. Penalties.
A. Administrative penalties. The law provides that any officer or employee of the United States who
violates the prohibitions of 31 U.S.C. 1341(a), 1342, or 1517(a) will be subject to appropriate administrative
discipline. Administrative discipline may consist of:







Letter of reprimand or censure for the official personnel record of the officer or employee.
Unsatisfactory performance rating.
Transfer to another position.
Suspension from duty without pay.
Removal from office.

B. Criminal penalties. In addition, the law provides that any officer or employee of the United States who
knowingly and willfully violates the prohibitions shall be fined not more than $5,000, imprisoned for not
more than two years, or both.
Describe all criminal penalties for violations of the Antideficiency Act, as well as any additional
disciplinary measures your agency imposes. In addition, describe penalties for violations of agency
limitations and requirements that your agency does not consider subject to provisions of the Antideficiency
Act.
8. Reporting violations. At a minimum, your regulations should prescribe procedures for reporting
apparent violations to responsible agency officials, the President, the Congress, and the Government
Accountability Office (GAO). All violations must be reported immediately upon discovery. Antideficiency
Act violations must be reported by letter to the President, through OMB, signed by the head of the agency,
and by letter to the Congress and GAO.
Any individual who knows of a possible Antideficiency Act violation must report it. Specify who should
be notified in your regulations.
Even though you take subsequent actions to correct the cause of a violation, it does not eliminate that
violation, and you must still report it.
9. Accounting support for funds control systems. Your regulations must specify that the agency
accounting system must fully support agency funds control systems. The accounting systems should
provide for:



Recording all financial transactions affecting: apportionments; reapportionments; allotments;
suballotments; agency restrictions; financial plans; program operating plans; obligations and
expenditures; as well as anticipated, earned, and collected reimbursements.



Preparing and reconciling financial reports that display cumulative obligations, and the remaining
unobligated balance by appropriation and allotment, and cumulative obligations by budget activity
and object class.

10. Apportionment procedures. Normally, you describe agency procedures for requesting apportionment
of funds in other directives or manuals. However, you should include the following as part of the funds
control regulations:



Briefly describe your agency's procedures for requesting the apportionment of funds.
position(s) and organizations responsible for making the request.

OMB Circular No. A–11 (2020)

List

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APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS



Cite the basic internal agency directives covering the apportionment of funds. At your option, you
may include general guidance covering apportionment action in connection with the following:
 Supplementals.
 Reprogramming.
 Transfer between accounts.



Discuss agency administrative control of funds policies that apply specifically to revolving funds,
management funds, and trust funds, including those that are not apportioned. If any of these funds
are not subject to the basic provisions of these regulations (see above), describe the procedures used
to control them in a separate section.

11. Policy on allotments and suballotments. Include the general policy that allotments and suballotments
(or those equivalent terms as specifically defined by your agency in your OMB-approved funds control
regulations) will be established at the highest practical level, and each operating unit will be financed from
no more than one subdivision for each appropriation or fund (the Antideficiency Act establishes these
objectives). Specify the criteria for changing the allotment structure, and identify who has authority to
approve such changes. Emphasize that allotments and suballotments are subject to the provisions of the
Antideficiency Act.
Include the following in the section on allotments and suballotments:



Function and purpose of allotments and suballotments.



Restrictions:

 The sum of allotment amounts issued will not exceed the apportionment.
 The sum of suballotment amounts issued will not exceed the allotment amount.
 The amounts of allotments or other administrative subdivisions will be fixed and will be changed
only when authorized by the authority who initially issued the subdivision.

 Congressional restrictions contained in appropriation acts will be enforced.
 Other restrictions which your agency may want with respect to administrative subdivisions. Use

this Circular as a guide. However, you may establish more stringent requirements for the
allotment of anticipated budgetary resources.



Allotment procedures:

 Make allotments and suballotments using formal documents.
 Identify the officers authorized to issue allotments and suballotments as well as the officers and
employees authorized to reduce them.

 At a minimum, document the following:
A. Amount available.
B. Funding source (for example, appropriations, reimbursements).

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OMB Circular No. A–11 (2020)

APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS

C. Time period of availability.
D. The position title of the official responsible and other agency limitations.
E. Justification for changes in allotments. (In some cases, changes in allotments will create the
need for a reapportionment, which requires OMB approval.)
12. Treatment of anticipated budgetary resources already enacted into law. Your agency's funds
control regulations should state that apportionments may include estimated amounts of "anticipated"
budgetary resources that are the result of laws already enacted. This is done to reduce routine
reapportionments of such amounts as they actually become available. These are presented on the
apportionment and SF 133 on the following lines:



Anticipated increases (+) in budget authority (including anticipated transfers of new budget
authority) into the account and anticipated decreases in budget authority (–) from the account; lines
1151, 1530, 1741, 1251, 1630, or 1841



Anticipated transfers of unobligated balances into the account (+) and out of the account (–);
line 1040



Anticipated collections, reimbursements, and other income (+); lines 1740 or 1840



Anticipated expenditure transfers from into the account (+); lines 1740 or 1840



Anticipated recoveries of prior year unpaid obligations (+); line 1041 and



Anticipated permanent reductions (–); lines 1042, 1152, 1330, 1531, 1742 or 1252, 1430, 1631,
or 1842

You may choose not to allot amounts anticipated to increase (+) the total budgetary resources, even though
the amount has been apportioned, until the increase actually occurs.
Alternatively, you may choose to allot amounts anticipated to increase the total budgetary resources before
the increase actually occurs. If you choose this alternative, then the funds control regulations must require
that all officials or employees who receive allotments of anticipated increases in budgetary resources should
maintain constant and careful oversight to ensure that these amounts materialize before they incur
obligations or expenditures against this type of allotment. The regulations must also require that if actual
amounts are less than anticipated, the agency will make appropriate funding adjustments and take other
appropriate actions including requesting a reapportionment.
The anticipated decreases (–) under current law do not become a part of the amount of total budgetary
resources available to be apportioned. Since the OMB apportionment will not include these amounts, these
amounts must not be allotted.
13. Deficiency apportionments. At a minimum, the regulations should state:



Apportionments that anticipate the need for a deficiency appropriation or a supplemental under
31 U.S.C. 1515 will be specifically identified on the apportionment request.



To qualify as a deficiency apportionment, the request must be required by:

 Laws enacted subsequent to the transmittal of the annual Budget for the year to the Congress;
OMB Circular No. A–11 (2020)

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APPENDIX H—CHECKLIST FOR FUNDS CONTROL REGULATIONS

 Emergencies involving human life, the protection of property, or the immediate welfare of
individuals; or

 Specific authorization by law.


When OMB approves a deficiency apportionment and transmits it to the Congress, OMB is merely
notifying the Congress that funds appropriated to date are being obligated at a more rapid rate than
previously anticipated. This notification does not guarantee that the Congress will approve any part
of any associated supplemental requests and does not authorize the use of any amounts not yet
provided by the Congress.

Page 6 of Appendix H

OMB Circular No. A–11 (2020)

APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS

APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
Introduction and Summary
The Administration plans to use the following principles in budgeting for capital asset acquisitions. These
principles address planning, costs and benefits, financing, and risk management requirements that should
be satisfied before a proposal for the acquisition of capital assets can be included in the Administration's
budget. A Glossary describes key terms. OMB has also published the Capital Programming Guide, a
supplement to this Circular. The Guide is a basic reference on principles and techniques for planning,
budgeting, acquisition, and management of capital assets. Agencies should consult the Guide when
preparing their capital plans and developing their budget requests from their capital plans.
The principles are organized in the following four sections:
A.

Planning. This section focuses on the need to ensure that capital assets support core/priority
missions of the agency; the assets have demonstrated a projected return on investment that is clearly
equal to or better than alternative uses of available public resources; the risk associated with the
assets is understood and managed at all stages; and the acquisition is implemented in phased,
successive segments, unless it can be demonstrated there are significant economies of scale at
acceptable risk from funding more than one segment or there are multiple units that need to be
acquired at the same time.

B.

Costs and Benefits. This section emphasizes that the asset should be justified primarily by
benefit-cost analysis, including life-cycle costs; that all costs are understood in advance; and that
cost, schedule, and performance goals are identified that can be measured using an earned value
management system.

C. Principles of Financing. This section stresses that useful segments are to be fully funded with
regular appropriations; that as a general rule, planning segments should be financed separately from
procurement of the asset; and that agencies are encouraged to aggregate assets in capital acquisition
accounts and take other steps to accommodate lumpiness or "spikes" in funding for justified
acquisitions.
D. Risk Management. This section is to help ensure that risk is analyzed and managed carefully in the
acquisition of the asset. Strategies can include separate accounts for capital asset acquisitions, the
use of apportionment to encourage sound management, and the selection of efficient types of
contracts and pricing mechanisms in order to allocate risk appropriately between the contractor and
the Government. In addition, cost, schedule, and performance goals are to be controlled and
monitored by using an earned value management system; and if progress toward these goals is not
met, there is a formal review process to evaluate whether the acquisition should continue or be
terminated.
As defined here, capital assets are generally land, structures, equipment, and intellectual property (including
software) that are used by the Federal Government, including weapon systems. Not included are grants to
States or others for their acquisition of capital assets. A complete definition is provided in Appendix 1 of
the Capital Programming Guide.
A. Planning
Investments in major capital assets proposed for funding in the Administration's budget should:
OMB Circular No. A–11 (2020)

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APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS

1. Support core/priority mission functions that need to be performed by the Federal Government;
2. Be undertaken by the requesting agency because no alternative private sector or governmental
source can support the function more efficiently;
3. Support work processes that have been simplified or otherwise redesigned to reduce costs, improve
effectiveness, and make maximum use of commercial, off-the-shelf technology;
4. Demonstrate a projected return on the investment that is clearly equal to or better than alternative
uses of available public resources. Return may include: improved mission performance in
accordance with measures developed pursuant to the Government Performance and Results Act
(GPRA) Modernization Act of 2010; reduced cost; increased quality, speed, or flexibility; and
increased customer and employee satisfaction. Return should be adjusted for such risk factors as
the investment's technical complexity, the agency's management capacity, the likelihood of cost
overruns, and the consequences of under- or non-performance;
5. Information technology investments ensure that security is incorporated and funded in the lifecycle planning of the system. OMB Circular A-130 "Managing Federal Information as a Strategic
Resource" provides additional detail;
6. Reduce risk by: avoiding or isolating custom-designed components to minimize the potential
adverse consequences on the overall investment; using fully tested pilots, simulations, or prototype
implementations when necessary before going to production; establishing clear measures and
accountability for investment progress; and securing substantial involvement and buy-in
throughout the investment from the program officials who will use the system;
7. Be implemented in phased, successive segments as narrow in scope and brief in duration as
practicable, each of which solves a specific part of an overall mission problem and delivers a
measurable net benefit independent of future segments, unless it can be demonstrated that there are
significant economies of scale at acceptable risk from funding more than one segment or there are
multiple units that need to be acquired at the same time; and
8. Employ an acquisition strategy that appropriately allocates risk between the Government and the
contractor, effectively uses competition, ties contract payments to accomplishments, and takes
maximum advantage of commercial technology.
Prototypes require the same justification as other capital assets.
As a general presumption, OMB will recommend new or continued funding only for those capital asset
investments that satisfy these criteria. Funding for those investments will be recommended on a phased
basis by segment, unless it can be demonstrated that there are significant economies of scale at acceptable
risk from funding more than one segment or there are multiple units that need to be acquired at the same
time.
OMB recognizes that many agencies are in the middle of ongoing investments, and they may not be able
immediately to satisfy the criteria. For those investments that do not satisfy the criteria, OMB will consider
requests to use current year and budget year funds to finance additional planning, as necessary, to support
the establishment of realistic cost, schedule, and performance goals for the completion of the investment.
This planning could include: the redesign of work processes, the evaluation of alternative solutions, the
development of information system architectures, and if necessary, the purchase and evaluation of
prototypes. Realistic goals are necessary for agency portfolio analysis to determine the viability of the
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OMB Circular No. A–11 (2020)

APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS

investment, to provide the basis for fully funding the investment to completion, and setting the baseline for
management accountability to deliver the investment within goals.
Because OMB considers this information essential to agencies' long-term success, OMB will use this
information both in preparing the Administration's budget and, in conjunction with cost, schedule, and
performance data, as apportionments are made. Agencies are encouraged to work with their OMB
representative to arrive at a mutually satisfactory process, format, and timetable for providing the requested
information.
B. Costs and benefits
The justification of the investment should evaluate and discuss the extent to which the investment meets
the above criteria and should also include:



An analysis of the investment's total life-cycle costs and benefits, including the total budget
authority required for the asset, consistent with policies described in OMB Circular A–94:
Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs (October 1992);



An analysis of the risk of the investment including how risks will be isolated, minimized, monitored,
and controlled, and for major programs, an evaluation and estimate by the Chief Financial Officer
of the probability of achieving the proposed cost goals;



If after the planning phase, the procurement is proposed for funding in segments, an analysis
showing that the proposed segment is economically and programmatically justified, that it is
programmatically useful if no further investments are funded, and in this application its benefits
exceed its costs; and



Cost, schedule, and performance goals for the investment (or the planning segment or useful asset
being proposed) that can be measured throughout the acquisition process using a performance-based
management system (e.g., earned value management).

C. Principles of financing
Principle 1: Full funding
Budget authority sufficient to complete a useful segment of a capital project (or investment) (or the entire
capital project, if it is not divisible into useful segments) must be appropriated before any obligations for
the useful segment (or project or investment) may be incurred.
Explanation: Good budgeting requires that appropriations for the full costs of asset acquisition be enacted
in advance to help ensure that all costs and benefits are fully taken into account at the time decisions are
made to provide resources. Full funding with regular appropriations in the budget year also leads to
tradeoffs within the budget year with spending for other capital assets and with spending for purposes other
than capital assets. Full funding increases the opportunity to use performance-based fixed price contracts,
allows for more efficient work planning and management of the capital project (or investment), and
increases the accountability for the achievement of the baseline goals.
When full funding is not followed and capital projects (or investments) or useful segments are funded in
increments, without certainty if or when future funding will be available, the result is sometimes poor
planning, acquisition of assets not fully justified, higher acquisition costs, cancellation of major
investments, the loss of sunk costs, or inadequate funding to maintain and operate the assets.

OMB Circular No. A–11 (2020)

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APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS

Principle 2: Regular appropriations
Regular appropriations for the full funding of a capital project (or investment) or a useful segment of a
capital project in the budget year are preferred. If this results in spikes that, in the judgment of OMB, cannot
be accommodated by the agency or the Congress, see Principle 4 below.
Explanation: Principle 1 (Full funding) is met as long as appropriations provide budget authority sufficient
to complete the capital project or useful segment or investment. Full funding in the budget year with regular
appropriations alone is preferred because it leads to tradeoffs within the budget year with spending for other
capital assets and with spending for purposes other than capital assets. In contrast, full funding for a capital
project (investment) over several years with regular appropriations for the first year and advance
appropriations for subsequent years may bias tradeoffs in the budget year in favor of the proposed asset
because with advance appropriations the full cost of the asset is not included in the budget year. Advance
appropriations, because they are scored in the year they become available for obligation, may constrain the
budget authority and outlays available for regular appropriations of that year.
Principle 3: Separate funding of planning segments
As a general rule, planning segments of a capital project (or investment) should be financed separately from
the procurement of a useful asset.
Explanation: The agency must have information that allows it to plan the capital project (investment),
develop the design, and assess the benefits, costs, and risks before proceeding to procurement of the useful
asset. This is especially important for high risk acquisitions. This information comes from activities, or
planning segments, that include but are not limited to market research of available solutions, architectural
drawings, geological studies, engineering and design studies, and prototypes. The construction of a
prototype that is a capital asset, because of its cost and risk, should be justified and planned as carefully as
the investment itself. The process of gathering information for a capital project (investment) may consist
of one or more planning segments, depending on the nature of the asset. Funding these segments separately
will help ensure that the necessary information is available to establish cost, schedule, and performance
goals before proceeding to procurement.
If budget authority for planning segments and procurement of the useful asset are enacted together, OMB
may wish to apportion budget authority for one or several planning segments separately from procurement
of the useful asset.
Principle 4: Accommodation of lumpiness or "spikes" and separate capital acquisition accounts
To accommodate lumpiness or "spikes" in funding justified capital acquisitions, agencies, working with
OMB, are encouraged to aggregate financing for capital asset acquisitions in one or several separate capital
acquisition budget accounts within the agency, to the extent possible within the agency's total budget
request.
Explanation: Large, temporary, year-to-year increases in budget authority, sometimes called lumps or
spikes, may create a bias against the acquisition of justified capital assets. Agencies, working with OMB,
should seek ways to avoid this bias and accommodate such spikes for justified acquisitions. Aggregation
of capital acquisitions in separate accounts may:



Reduce spikes within an agency or bureau by providing roughly the same level of spending for
acquisitions each year;

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OMB Circular No. A–11 (2020)

APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS



Help to identify the source of spikes and to explain them. Capital acquisitions are more lumpy than
operating expenses; and with a capital acquisition account, it can be seen that an increase in
operating expenses is not being hidden and attributed to one-time asset purchases;



Reduce the pressure for capital spikes to crowd out operating expenses; and



Improve justification and make proposals easier to evaluate, since capital acquisitions are generally
analyzed in a different manner than operating expenses (e.g., capital acquisitions have a longer time
horizon of benefits and life-cycle costs).

D. Risk management
Risk management should be central to the planning, budgeting, and acquisition process. Failure to analyze
and manage the inherent risk in all capital asset acquisitions may contribute to cost overruns, schedule
shortfalls, and acquisitions that fail to perform as expected. For each major capital project (investment), a
risk analysis that includes how risks will be isolated, minimized, monitored, and controlled may help
prevent these problems.
The investment cost, schedule, and performance goals established through the planning phase of the
investment are the basis for approval to procure the asset and the basis for assessing risk. During the
procurement phase, performance-based management systems (earned value or similar system) must be used
to provide contractor and Government management visibility on the achievement of, or deviation from,
goals until the asset is accepted and operational. If goals are not being met, performance-based management
systems allow for early identification of problems, potential corrective actions, and changes to the original
goals needed to complete the investment and necessary for agency portfolio analysis decisions. These
systems also allow for Administration decisions to recommend meaningful modifications for increased
funding to the Congress, or termination of the investment, based on its revised expected return on
investment in comparison to alternative uses of the funds. Agencies must ensure that the necessary
acquisition strategies are implemented to reduce the risk of cost escalation and the risk of failure to achieve
schedule and performance goals. These strategies may include:



Having budgetary resources appropriated in separate capital asset acquisition accounts;



Apportioning budget authority for a useful segment;



Establishing thresholds for cost, schedule, and performance goals of the acquisition, including return
on investment, which if not met may result in cancellation of the acquisition;



Selecting types of contracts and pricing mechanisms that are efficient and that provide incentives to
contractors in order to allocate risk appropriately between the contractor and the Government;



Monitoring cost, schedule, and performance goals for the investment (or the planning segment or
useful asset being proposed) using a performance-based management system (e.g., earned value
management system); and



If progress is not within 90 percent of goals, or if new information is available that would indicate
a greater return on investment from alternative uses of funds, instituting senior management review
of the investment through portfolio analysis to determine the continued viability of the investment
with modifications, or the termination of the investment, and the start of exploration for alternative
solutions if it is necessary to fill a gap in agency strategic goals and objectives.

OMB Circular No. A–11 (2020)

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APPENDIX J—PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISTIONS

Glossary
Appropriations, regular annual or advance, provide budget authority that permits Government officials
to incur obligations that result in immediate or future outlays of Government funds.
Regular annual appropriations are:



Enacted normally in the current year;



Scored entirely in the budget year; and



Available for obligation in the budget year and subsequent years if specified in the language
(see "Availability," below).

Advance appropriations may be accompanied by regular annual appropriations to provide funds available
for obligation in the budget year as well as subsequent years. Advance appropriations are:



Enacted normally in the current year;



Scored after the budget year (e.g., in each of one, two, or more later years, depending on the
language); and



Available for obligation in the year scored and subsequent years if specified in the language
(see "Availability," below).

Availability refers to the period during which appropriations may be legally obligated. Appropriations
made in appropriations acts are available for obligation only in the budget year, unless the language
specifies that an appropriation is available for a longer period. If the language specifies that the funds are
to remain available until the end of a certain year beyond the budget year, the availability is said to be
"multi-year." If the language specifies that the funds are to remain available until expended, the availability
is said to be "no-year." Appropriations for major procurements and construction projects are typically made
available for multiple years or until expended.

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OMB Circular No. A–11 (2020)

APPENDIX K—SELECTED OMB GUIDANCE AND OTHER
REFERENCES REGARDING CAPITAL ASSETS

APPENDIX K—SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING
CAPITAL ASSETS
OMB CIRCULARS AND MEMORANDA
OMB Circular No. A–11, Preparation, Submission, and Execution of the Budget:
Part 2: Preparation and Submission of Budget Estimates



Section 31.5, Full funding, requires that the agency request include full funding for procurement
and construction. Additional information is included in the instructions for submitting a Business
Case for Non-IT Capital Acquisitions. A link to the instructions can be found in section 25.5
Table 1.



Section 51.19, Budgeting for the acquisition of capital assets, requires agencies to submit data on
information technology (IT) investments and non-IT capital assets. Links to the instructions for the
planning, budgeting, acquisition, and management of capital assets can be found in section 25.5
Table 1. Links are included there regarding two required submissions regarding IT investments, a
summary of IT investment spending, and justifications for major IT investments.



Section 84, Character classification, requires information on different kinds of investment and grants
to State and local governments.

Capital Programming Guide. The Guide is a policy Supplement to this Circular.
OMB Circular No. A–94, Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs
(October 1992), publishes periodic revisions of the discount rate that are used to produce benefit-cost,
cost-effectiveness, and lease-purchase analyses in evaluating Federal activities including capital asset
acquisition. The circular includes guidelines on how to use the discount rate in calculating present value of
future benefits and costs; measuring benefits and costs; and treating uncertainty and other issues. This
guidance must be followed in all analyses you submit to OMB in support of legislative and budget
programs.
OMB Circular No. A–123, Appendix D, Compliance with the Federal Financial Management
Improvement Act of l996 (revised September 20, 2013), prescribes policies and standards for you to make
the best use of financial systems to initiate, record, process and report transactions to support agency
missions in making business decisions and to provide transparency to the public.
OMB Circular No. A–130, Managing Information as a Strategic Resource (revised July 28, 2016),
provides principles for internal management and planning practices of information systems and technology.
OMB Contracting Guidance to Support Modular Development, The guidance presents a variety of
factors that contracting officers, in support of IT managers, will need to consider as they plan for modular
development efforts, such as whether to award to a single vendor or multiple vendors; how to ensure that
there is appropriate competition at various stages in the process; how broad or specific the statements of
work should be; when to use fixed-price contracts or rely on other pricing arrangements; and how to
promote opportunities for small business.

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APPENDIX K—SELECTED OMB GUIDANCE AND OTHER
REFERENCES REGARDING CAPITAL ASSETS

OMB Memorandum M-18-19, Improving the Management of Federal Programs and Projects
through Implementing the Program Management Improvement Accountability Act (PMIAA) (June
25, 2018), provides guidance and a strategic outline for improving program/project management. PMIAA
requires Government-wide standards and policies for program management and establishes a new
interagency council to improve program/project management practices among agencies. The Act
establishes a new role, the Program Management Improvement Officer (PMIO). The responsibility of
PMIOs is to implement program management policies established by their respective agencies and develop
strategies to enhance the role of program management and managers within their departments. Additionally,
the PMIAA requires that agencies conduct annual portfolio reviews of programs in coordination with the
Office of Management and Budget (OMB) to ensure major programs are being managed effectively, and
that OMB conduct reviews of areas identified by the Government Accountability Office (GAO) as "high
risk."
PUBLICATIONS
Electronics Industries Alliance Standard 748, Earned Value Management Systems.
GAO Cost Estimating and Assessment Guide GAO-09-3SP (March 2009).
GAO Schedule Assessment Guide GAO-16-89G (December 2015).

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V 3.1
SUPPLEMENT TO
OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A–11:
PLANNING, BUDGETING, AND ACQUISITION
OF CAPITAL ASSETS

CAPITAL PROGRAMMING GUIDE

LIST OF ABBREVIATIONS

LIST OF ABBREVIATIONS
ACP
CI
COTS
ESPC
EVM
FAR
FARA
FASA
FRPC
GAO
GPRA
IPT
ITMRA
NDI
O&M
OMB
OFPP
PIR
RMO
SFFAC
SFFAS
SIS
SSA
SST
UESC

Agency Capital Plan
Commercial Items
Commercial-off-the-shelf
Energy Savings Performance Contract
Earned Value Management
Federal Acquisition Regulation
Federal Acquisition Reform Act (Clinger-Cohen Act) of 19961 (Division D of
Pub. L. No. 104–106)
Federal Acquisition Streamlining Act of 1994 (Pub. L. No. 103–355)
Federal Real Property Council
Government Accountability Office
GPRA Modernization Act of 2010 (Pub. L. No. 111-352)
Integrated Project Team
Information Technology Management Reform Act (Clinger-Cohen Act) of 1996
Division E of Pub. L. No. 104–106)
Non-Developmental Item
Operations and Maintenance
Office of Management and Budget
Office of Federal Procurement Policy, Office of Management and Budget
Post-implementation Review
Resource Management Office, Office of Management and Budget
Statement of Federal Financial Accounting Concepts
Statement of Federal Financial Accounting Standards
Share-in Savings
Source Selection Authority
Source Selection Team
Utility Energy Savings Contract

Together, the Information Technology Management Reform Act of 1996 (Division E of Pub. L. No. 104–
106), with FARA (Division D of Pub. L. No. 104–106) are known as the Clinger-Cohen Act of 1996.

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KEY INTERNET ADDRESSES
The Capital Programming Guide:
https://www.whitehouse.gov/wp-content/uploads/2018/06/capital_programming_guide.pdf
Resources for the Federal acquisition workforce can be found at: https://www.acquisition.gov/.
OMB Circulars can be found on the OMB Homepage at: https://www.whitehouse.gov/omb/informationfor-agencies/circulars/
Chief Financial Officers Council guidance documents can be found at: https://cfo.gov/
Federal Real Property Council guidance documents can be found on the OMB Asset Management website
at: https://www.whitehouse.gov/omb/offices/offm/Asset-Management
Clinger-Cohen Act, February 10, 1996
Issued By: Congress—Posted: February 10, 1996
http://www.gpo.gov/fdsys/pkg/PLAW-104publ106/pdf/PLAW-104publ106.pdf

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LIST OF FIGURES

LIST OF FIGURES
Figure 1. The Capital Planning Lifecycle .............................................................................
Figure 2. Component-Based Architecture ............................................................................
Figure 3. Integrated Project Team.........................................................................................
Figure 4. Decision Tree for Analyzing Agency Programs and Investments .........................

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TABLE OF CONTENTS

TABLE OF CONTENTS
LIST OF ABBREVIATIONS ............................................................................................
KEY INTERNET ADDRESSES........................................................................................
LIST OF FIGURES ............................................................................................................
TABLE OF CONTENTS ...................................................................................................
INTRODUCTION...............................................................................................................
The Guide's Purpose .........................................................................................................
I. PLANNING AND BUDGETING PHASE ...................................................................
Introduction .......................................................................................................................
I.1) STRATEGIC AND PROGRAM PERFORMANCE LINKAGE ..............................
I.1.1) Strategic Planning................................................................................................
I.2) Enterprise Architecture (EA) ....................................................................................
I.2.1) Integrated Project Team ......................................................................................
I.3) FUNCTIONAL REQUIREMENTS...........................................................................
I.4) ALTERNATIVES TO CAPITAL ASSETS ..............................................................
I.4.1) Answering the Three Critical Questions .............................................................
I.4.2) Frequent Use of Benefit-Cost or Cost Effectiveness Analysis ............................
I.5) CHOOSING THE BEST CAPITAL ASSET .............................................................
I.5.1) Evaluate Asset Options ..........................................................................................
I.5.1.1) Asset Availability .........................................................................................
I.5.1.2) Market Research Strategy ............................................................................
I.5.2) Develop a Program Baseline ...............................................................................
I.5.3) Select the Best Alternative: Benefit-Cost Analysis .............................................
I.5.4) Develop an Acquisition Strategy .........................................................................
I.5.5) Risk Management ................................................................................................
I.5.5.1) Earned Value Management ..........................................................................
I.5.5.2) Planning for Contract Type ..........................................................................
I.5.5.3) Planning for Competition .............................................................................
I.5.5.4) Planning for Acquisition Management .........................................................
I.5.5.5) Integrating Earned Value into Acquisition Strategy ....................................
I.5.6) Allow for Adequate Time to Evaluate Alternatives ............................................
I.5.7) Plans for Proposed Capital Assets Once in Use ..................................................
I.5.8) Portfolio Management .........................................................................................
I.6) THE AGENCY CAPITAL PLAN .............................................................................
I.6.1) Executive Review Process...................................................................................
I.6.2) Purpose of the Agency Capital Plan ....................................................................
I.6.3) Key Elements of the Agency Capital Plan ..........................................................
I.7) AGENCY SUBMISSION FOR FUNDING IN THE BUDGET YEAR ...................
I.7.1) Agency Submission to OMB...............................................................................
I.7.2) Criteria for Justification of Spending for Proposed New Capital Assets ............
I.7.2.1) Basis for Selection of the Capital Asset ...........................................................
I.7.2.2) Principles of Financing.....................................................................................
I.7.2.3) Strategies for Strengthening Accountability for Achieving Goals ...................
II. ACQUISITION PHASE ...............................................................................................
Introduction .......................................................................................................................
II.1) VALIDATE PLANNING DECISION .....................................................................
II.2) MANAGE THE ACQUISITION RISK ...................................................................
II.2.1) Limiting Development .......................................................................................
II.2.) Using Competition and Financial Incentives .......................................................

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II.2.3) Using Performance-Based Specifications ..........................................................
II.2.4) Establishing an Earned Value Management System ..........................................
II.3) CONSIDER TOOLS .................................................................................................
II.3.1) Modular Contracting ..........................................................................................
II.3.2.) Advisory Multi-Step Acquisition ......................................................................
II.3.3.) Competitive Prototyping ...................................................................................
II.4) SELECT CONTRACT TYPE AND PRICING MECHANISM...............................
II.5) ISSUE THE SOLICITATION ..................................................................................
II.6) PROPOSAL EVALUATION AND NEGOTIATION .............................................
II.7) CONTRACT AWARD .............................................................................................
II.8) CONTRACT MANAGEMENT ...............................................................................
II.9) ACQUISITION ANALYSIS ....................................................................................
II.9.1) Contract Performance Evaluation ......................................................................
II.9.2.) OMB RMO Review ..........................................................................................
II.9.3) OFPP Assessment ..............................................................................................
II.10) ACCEPTANCE ......................................................................................................
III. MANAGEMENT IN-USE ..........................................................................................
Introduction .......................................................................................................................
III.1) OBJECTIVES DURING MANAGEMENT-IN-USE .............................................
III.2) OPERATIONAL ANALYSIS IS A KEY TOOL IN MANAGEMENT-IN-USE ..
III.3) OPERATIONAL ANALYSIS PROCESS AND OUTCOME ................................
III.3.1.) Continuous Monitoring....................................................................................
III.3.2.) Operations and Maintenance ...........................................................................
III.3.3) Post Implementation Review and Post-Occupancy Evaluation ........................
III.3.3.1) Post Occupancy Evaluation (POE) ............................................................
III.3.3.2) Post-Implementation Review (PIR) ...........................................................
III.4) ASSET DISPOSITION ...........................................................................................
III.4.1) The Decision Process........................................................................................
III.4.2) Real Property Assets and Information Technology Considerations .................
III.4.2.1) Real Property Assets ......................................................................................
III.4.2.2) Information Technology ................................................................................
III.4.3) Decision Models ...............................................................................................
III.4.4) Executing the Asset Disposal Plan ...................................................................
APPENDICES .....................................................................................................................
APPENDIX 1 .......................................................................................................................
DEFINITION OF CAPITAL ASSETS.............................................................................
APPENDIX 2 .......................................................................................................................
INTEGRATED PROJECT/PROGRAM TEAMS (IPTs) .................................................
APPENDIX 3 .......................................................................................................................
EXAMPLE OF EARNED VALUE CONCEPT ...............................................................
APPENDIX 4 .......................................................................................................................
ACCOUNTING FOR CAPITAL ASSETS ......................................................................
APPENDIX 5 .......................................................................................................................
RISK MANAGEMENT....................................................................................................
APPENDIX 6 .......................................................................................................................
PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS .................
APPENDIX 7 .......................................................................................................................
VALUE MANAGEMENT ...............................................................................................
APPENDIX 8 .......................................................................................................................
COST ESTIMATING .......................................................................................................
APPENDIX 9 .......................................................................................................................
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DISPOSITION DECISION MODELS .............................................................................
APPENDIX 10 .....................................................................................................................
FEDERAL SUSTAINABILITY .......................................................................................
APPENDIX 11 .....................................................................................................................
SCORING PROCESS TO RANK PROPOSED CAPITAL ASSETS .............................
APPENDIX 12 .....................................................................................................................
JUSTIFICATION OF SPENDING FOR NEW CAPITAL ASSETS...............................
GLOSSARY.........................................................................................................................

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INTRODUCTION

INTRODUCTION
The Guide's Purpose
The Capital Programming Guide was originally released in 1997 and this release, Version 3.0, is part of a
continuing effort to more routinely update the Guide to remain consistent with new requirements and
leading practices. This version reflects developments in capital planning since the publication of the
original guide and provides updated base practices and lessons learned regarding more efficient project and
acquisition management of capital assets. This guide does not establish new or alter existing policies
articulated elsewhere (e.g. in OMB Circular No. A–11, Preparation, Submission and Execution of the
Budget, or other OMB circulars). It does, however, expand the explanation of the concepts in the original
guide that were not fully developed. An inter-agency Capital Programming Guide Working Group,
consisting of various agency representatives, was convened to author updates and identify examples for the
revision. Their invaluable additions, editing, and hard work are commended.
Agencies must have a disciplined capital programming process that addresses project prioritization between
new assets and maintenance of existing assets, risk management and cost estimating to improve the
accuracy of cost, schedule and performance provided to management, and the other difficult challenges
proposed by asset management and acquisition. The purpose of the Capital Programming Guide, herein
referred to as the Guide, is to provide professionals in the Federal Government guidance for a disciplined
capital programming process, as well as techniques for planning and budgeting, acquisition, and
management and disposition of capital assets. At the same time, agencies are provided flexibility in how
they implement the key principles and concepts discussed. We expect the Guide to be revised as agencies
continue to gain experience and develop improved best practices.
The Guide is intended to assist Federal Departments, Agencies and Administrations (herein collectively
referred to as agencies) effectively plan, procure and use these assets to achieve the maximum return on
investment. The guidance integrates the various Administration and statutory asset management initiatives
(including the Government Performance and Results Act (GPRA) Modernization Act (Pub. L. No. 111352), Divisions D and E of Pub. L. No. 104–106 (the Federal Acquisition Reform Act and the Information
Technology Management Reform Act of 1996, as amended, popularly known as the Clinger-Cohen Act),
the Federal Acquisition Streamlining Act of 1994 (Pub. L. No. 103–355), and others) into a single,
integrated capital programming process to ensure that capital assets successfully contribute to the
achievement of agency strategic goals and objectives.
Agencies should use this Guide to help establish a capital programming process within each component
and across the organization. Effective capital programming uses long range planning and a disciplined,
integrated budget process as the basis for managing a portfolio of capital assets to achieve performance
goals with the lowest life-cycle costs and least risk. This process should provide agency management with
accurate information on acquisition and life-cycle costs, schedules, and performance of current and
proposed capital assets. The Federal Acquisition Streamlining Act of 1994 (Pub. L. No. 103–355) (FASA)
requires that agency heads manage the agency portfolio of major acquisitions within 90 percent of the
individual investment's cost, schedule and performance goals. Project managers when developing the cost,
schedule, and performance goals on developmental projects with significant risk must, therefore, provide
the agency Executive Review Committee (ERC) with risk-adjusted and most likely cost, schedule, and
performance goals. Without the knowledge of the risks involved managers at all levels—agency, Office of
Management and Budget (OMB) and the Congress—cannot make the best decisions for the allocation of
resources among the competing investments.
Managing the stock of Federal capital assets and planning, budgeting, and acquiring assets is hard work,
but it takes time and adequately trained personnel to do it successfully. Large sums of taxpayer funds are
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involved and the performance of the assets determines, to a large extent, how well the agencies are able to
achieve their missions and provide service to the public.
Agencies have flexibility in how they implement the key principles and concepts of the Guide. They are
expected to comply with existing statutes and guidance (cited in the text where appropriate) for planning
and funding new assets; achieving cost, schedule, and performance goals; and managing the operation of
assets to achieve the asset's performance and life-cycle cost goals. However, the key principles and
importance of thorough planning, risk management, full funding, portfolio analysis, performance-based
acquisition management, accountability for achieving the established goals, and cost-effective lifecycle
management will not change. In general, OMB will only consider recommending for funding in the
President's Budget priority capital asset investments that comply with good capital programming principles.
This Guide does not discuss the entire strategic planning process, only that portion that pertains to the
contribution of capital assets.
At each stage in the preparation of the Agency Capital Plan, the agency is encouraged to work with OMB's
Resource Management Offices (RMOs). Early inclusion of RMO staff with the Integrated Project Teams,
to be discussed further in section I.2.1, will facilitate a continuing review and dialogue regarding the
agency's plan in order to avoid unexpected events. This is key in integrating the Planning and Budgeting
Phases. The process of submission should be consistent with the annual guidance contained in the OMB
Circular No. A–11, as well as with other current OMB guidance.
Definition of Capital Asset
Capital assets are land (including parklands), structures, equipment (including motor and aircraft fleets),
and intellectual property (including software) which are used by the Federal Government and have an
estimated useful life of two years or more. Capital assets exclude items acquired for resale in the ordinary
course of operations or held for the purpose of physical consumption, such as operating materials and
supplies. The cost of a capital asset is its full life-cycle cost, including all direct and indirect costs for
planning, procurement (purchase price and all other costs incurred to bring it to a form and location suitable
for its intended use), operations and maintenance (including service contracts), and disposal. Capital assets
may or may not be capitalized (i.e., recorded on an entity's balance sheet) under Federal accounting
standards. Appendix 1 defines capital assets more fully.
Threshold for Capital Programming
As defined in OMB Circular No. A–11, Part 7, major acquisitions are capital assets that require special
management attention because of their importance to the agency mission; high development, operating, or
maintenance costs; high risk; high return; or their significant role in the administration of agency programs,
finances, property, or other resources. Major acquisitions should be separately identified in the agency's
budget. For small dollar investments relative to the agency's budget, the agency may wish to develop a less
detailed programming process based on the basic tenets presented in this Guide. A stratified capital
programming process involving more or less detail and review based on the size or strategic importance of
proposed investments may be appropriate, particularly in large agencies. Agencies should have well
documented thresholds clearly disseminated and implemented across the organization.
Capital Asset Management Infrastructure
A formal capital asset management infrastructure is a best practice used throughout industry and by many
Government agencies to establish clear lines of authority, responsibility, and accountability for the
management of capital assets. An ERC, acting for or with the agency head, should be responsible for
reviewing the agency's entire capital asset portfolio on a periodic basis and making decisions on the proper
composition of agency assets needed to achieve strategic goals and objectives within the budget limits.
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INTRODUCTION

This committee should be composed of the senior operations executives and the chief information,
financial, budget, and procurement officers.
In addition to review by the ERC, each project requires an Integrated Project Team(s) (IPT) composed of a
qualified program manager and necessary personnel from the user community, budget, accounting,
procurement, value management, and other functions to be formed, as appropriate, to:
(1) establish a baseline inventory of existing capital assets;
(2) analyze and recommend alternative solutions;
(3) manage the acquisition if approved; and
(4) manage the asset once in use.
A sound financial management system is another key ingredient for sound decision making.
Agencies may choose to plan for capital assets agency-wide or by bureau or functional area. Many agencies
have started to redesign their planning approach for information technology (IT) capital assets by
establishing an IT capital asset infrastructure in accordance with the requirements of the Clinger-Cohen
Act, Sec. 5122, Capital Planning and Investment Control.
In addition, Executive Order 13327 of February 4, 2004, Federal Real Property Asset Management,
establishes the Federal Real Property Management Council (FRPC) that tasks Federal Real Property
Officers with improving real property asset management within their agencies.
When one asset contributes to multiple programs, the linkage to each program should be described. In turn,
the annual performance plan should include the performance goals for the procurement of the asset, as well
as the program's performance, once the asset is operational. Separate documents are not required.
Organization of the Guide
This Guide is organized to reflect the three phases of the capital programming process:



Planning and Budgeting, Acquisition, and Management-In-Use. Each phase is composed of a
number of steps.



Integration with guidance or source materials relevant to a particular phase and step, as well as a
description of reporting requirements or formats, is also described.



A Glossary and a list of Selected Capital Programming References are also included.

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I. PLANNING AND BUDGETING PHASE

I. PLANNING AND BUDGETING PHASE
Introduction
The Government Performance and Results Act (GPRA) initiated program performance reform for greater
service delivery and program effectiveness by encouraging greater accountability throughout the Federal
Government, and was recently updated under the GPRA Modernization Act of 2010. It encourages
collaboration between OMB and agencies to develop outcome oriented, program specific performance
measures. Administrators must ask: Were program goals achieved within budgeted costs and established
schedules? Does the program have baselines and ambitious targets for its annual measures?
This Guide stresses the importance of all phases in the capital asset life-cycle. By linking planning and
budgeting to procurement to the management of capital assets, the resulting all-encompassing roadmap
encourages agencies to develop an Agency Capital Plan that provides for the long-range planning of the
capital asset portfolio in order to meet the goals and objectives in the strategic and annual plan.
The Annual Performance Plans, which describe an agency's incremental progress toward achieving its
strategic goals and objectives, should also clearly demonstrate how capital assets will contribute to this
progress. The program or project acquisition life-cycle starts with concept analysis, progressing through
technology definition, requirements planning, acquisition, and finally through operations and maintenance.
Although terminology may differ, government and industry use similar processes. These processes
typically include decision points in which executive boards review and approve a program's entry to the
next phase or stage, based on satisfactory completion of exit criteria from the prior phase or stage.

Figure 1. The Capital Planning Lifecycle

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I.1) STRATEGIC AND PROGRAM PERFORMANCE LINKAGE
I.1.1)

Strategic Planning

Capital programming, as guided by the GPRA Modernization Act of 2010, is an integral part of an agency's
strategic planning process.
An effective strategic plan should anticipate changes in the agency's requirement for technological
capabilities, identify major assets that are critical to implement the plan, and define the outcomes these
assets will help realize. The plan should also be consistent with the level of future budgetary resources that
will be available. See OMB Circular No. A–11, Part 6, Preparation and Submission of Strategic Plans, for
detailed guidance on the requirements for strategic plans.
I.2) Enterprise Architecture (EA)
A complete Enterprise Architecture consists of a set of interrelated "reference models" designed to facilitate
cross-agency analysis and identification of duplicate investments, gaps, and opportunities for collaboration
within and across agencies. Collectively, the reference models comprise a framework for describing
important elements of an EA in a common and consistent way. Through the use of this common framework
and vocabulary, agencies can improve the way they manage IT or other portfolios.

Figure 2. Component-Based Architecture
As agencies continue to utilize EA to model performance, business processes and services, decision makers
must create clear line-of-sight relationships between investments in capital assets and specific components
in the EA. For example, the business case for a capital asset must document the specific performance
measures that are affected by the investment and how those measures are affected. The same clarity should
exist for business processes, services delivered and data managed by a capital asset.
I.2.1) Integrated Project Team
Several acquisition disciplines are essential to planning and managing an acquisition through its life-cycle.
The Integrated Project Team (IPT) is established to analyze the performance and capability of the portfolio
of assets used by the program. The IPT will vary in size and acquisition disciplines depending on the phase
of the program, but must always contain a qualified program manager and contracting officer. At initiation
of a major acquisition, the team should consist of the individuals with skills in the following areas: Project
Management (PM), Federal Contracting, Cost Estimating, Risk Management, Sustainability, Scheduling,
Users, Budget, Technical Experts, Information Resource Management, Value Management, and Earned
Value Management (EVM). Staff with other appropriate skill sets should also participate in the IPT.
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Agencies should strongly consider co-locating the IPT, especially the PM and contracting professional who
must work closely throughout the project to ensure that the requirements are clearly articulated into a
statement of work and that adequate oversight of the contracted work is accomplished. The members of the
IPT are the key functional team leaders under the leadership provided by a program manager. The key to
success is organization, planning, estimating and budgeting resources, and executing the plan. The IPT
must also develop sound cost estimates based on the "Principles of Government Cost Estimating" in
Appendix 8 and the GAO Cost-Estimating Guide.

Figure 3. Integrated Project Team
The program manager should be given a charter, whether the work is to be performed by contract or by inhouse resources, defining the scope of authority, responsibility, and accountability for providing quality
analysis to support senior management decision-making during all phases of capital programming. Such
leadership by program offices is intended to ensure that capital assets will be designed and operated to
improve the performance of the program staff who use them—a seemingly self-evident goal, but one many
businesses and Government agencies have failed to reach. For example, information systems often are
developed by technology or finance specialists alone, without the benefit of an agency-wide review of the
system's requirements and capabilities. Appendix 2 discusses IPTs in more detail.
Earned Value Management (EVM) and risk management are management tools used successfully in both
the public and private sectors to mitigate risks in developing capital assets. Agencies must develop a level
of expertise with both tools that is appropriate to the size and nature of their capital asset portfolio. This
expertise may take the form of a full scale EVM and risk program management office, a center of
excellence, or a capability held by one or two focal points within the agency.
IPTs must devote the planning time needed to create an adequate Work Breakdown Structure (WBS) at
program initiation and keep it current throughout the program execution. Program management use of
EVM depends on a well-developed WBS to ensure that a program is completely defined. Program experts,
in collaboration with experts in the areas of Cost-Estimating, Procurement, Risk Management, Scheduling,
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and EVM, need to develop a WBS as a common framework within a given program, but also among related
programs and across an organization's portfolio.
Even if the preferred solution has not yet been determined, planning for a program WBS must begin
promptly upon program initiation during the earliest stage of the Planning Phase. Organizations that
manage similar programs often use a standard WBS template to assist in program definition. The WBS
when complete is an integrated family tree that defines all the products and services comprising the
program. While some WBS elements are unique to each program, many are common, such as training,
data, and program management. The program WBS established during concept definition will provide the
framework for estimating the program's cost and risk during the pre-systems acquisition planning and for
developing the program schedule. The cost estimate and program WBS provide the basis for suppliers to
extend the Contract WBS to achieve integrated cost, schedule, and technical performance management
using EVM during systems acquisitions.
I.3) FUNCTIONAL REQUIREMENTS
If current assets cannot bridge the gap between planned and actual performance, the IPT should define the
gap in terms of performance requirements to be achieved. Depending on the depth of the analysis of
program requirements during the first round of strategic planning, the IPT may wish to define more detailed
requirements against which they can evaluate options for reducing the performance gap.
Functional requirements should not be defined in equipment or software terms, but in terms of the mission,
purpose, capability, agency components involved, schedule and cost objectives, and operating constraints.
Mission needs are independent of a particular capital asset or technological solution. A needs-based
approach allows the agency the flexibility to evaluate a variety of solutions with an open mind. The key is
not to limit potential solutions by too narrowly defining requirements.
When developing functional requirements, the capabilities of other assets or processes with which the
function must interact are a major consideration. Functional requirements should include the following
elements:






The performance criteria of the function being acquired, developed, built, etc.;
A definition of the common usages of the function;
The ranking of each requirement in order of importance; and
A decomposition of functional requirements into self-contained features (e.g., climate control for
housing prisoners might have unique requirements that should be identified).

Internal agency users and external customers (e.g., airlines for air traffic control systems, veterans for new
benefits processing systems) should participate in the requirements definition process. It is important to
balance the internal user and operator needs with the requirements of the external customers. Other
agencies that may have acquired assets to accomplish similar goals or objectives should be identified.
Where feasible, large, complex acquisitions that are very difficult to manage should not be pursued on an
individual agency basis. Instead, management should look for cross-agency or Government-wide
economies to avoid duplication of effort. As part of the requirements definition process, agencies must look
at Government-wide programs and systems to see if they will meet most or all agency requirements. To
the degree a program or system does not meet agency requirements, agencies should consult with the
program management office of the program or system involved to see if and how any unmet needs can be
met. Agencies should also consult with any Government-wide Line of Business initiatives that may apply
to their area of effort to coordinate planning with the Line of Business involved.
One acute danger during this phase is "specification creep," where requirements grow uncontrolled to meet
future potential needs or to incorporate emerging technology that would be "nice" to have. Emphasis should
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be placed on core requirements needed to meet the mission needs. Once a solution meets the core
requirements, additional functionality can be added in a later stage of the project, if cost-beneficial. These
functional requirements should be documented in the strategic plan. Modular or spiral development
acquisition should be pursued where possible to prevent "specification creep." Projects that are purchased
in modules, where the scope is limited to what the market can provide quickly, rather than requiring
significant new development efforts with uncertain cost, or delivery goals, can freeze the scope to provide
an initial capability that improves the function, with subsequent modules providing for increased capability
when the market is ready and scope, cost, and schedule can be more clearly defined.
I.4) ALTERNATIVES TO CAPITAL ASSETS
I.4.1) Answering the Three Critical Questions
With detailed requirements defined, management should answer the Three Critical Questions before
planning to acquire capital assets. These questions are applicable to all major capital investments.
1. Does the investment in a major capital asset support core/priority mission functions that need to be
performed by the Federal Government?



If not, end consideration of the investment and eliminate or privatize the function.



If so, is there a clear explanation of how the investment supports core/priority mission functions?
Are performance measures provided that are included in the agency Strategic Plan, including
baseline data and the expected improvement? Is there an explanation of how the investment will
contribute towards meeting a goal?



Are the functions inherently governmental functions? IPTs can consult Office of Federal
Procurement Policy letter 11-01 "Performance of Inherently Governmental and Critical functions."
IPTs can also consult Subpart 7.5 of the Federal Acquisition Regulation and attachment A of OMB
Circular No. A–76, Performance of Commercial Activities (May 29, 2003, as amended) to assist in
deciding if a government activity is an inherently governmental function.

2. Does the investment need to be undertaken by the requesting agency because no alternative private sector
or governmental source can better support the function?



If not, consider devolving the function to State or local governments; sharing resources within the
agency, with another Federal agency, a university, or a not-for-profit organization; or outsourcing
to the private sector. For example, medical care can be provided through payments for care in nonprofit or private hospitals, rather than directly by Federal agency hospitals.



OMB Circular No. A–76 helps agencies decide through the use of public-private competition
whether taxpayers are better served though the continued in-house performance of highly
commercial activities (such as software development) or alternatively, by the best qualified
contractor.

3. Does the investment support work processes that have been simplified or otherwise redesigned to reduce
costs, improve effectiveness, and make maximum use of commercial, off-the-shelf technology?



If not, management should reengineer business processes first, then search for alternatives, or the
agency may issue a very broad statement of the requirements in a solicitation to the private sector
and allow the private sector to do the reengineering in proposed solutions.

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

CAPITAL PROGRAMMING GUIDE

Management should also improve internal processes by cutting red tape, empowering employees,
revising or pooling existing assets within the agency or with other agencies, redeploying resources,
or offering training opportunities.

Analyzing Agency Programs and Investments
Consider the kind of capital assets needed and how they will be acquired.
Ask Yourself…

If the answer is “No” then…

Is the function of the program central
to the agency’s mission?






Send to other Federal agency
Direct to the private sector
Send to State or local government
Terminate function

Can this agency accomplish this
function better than the private sector
or other Federal agency?





Partner with State or local governments
Cross-service with other Federal agencies
Contract out to private sector

Have work processes been reengineered to reduce costs to improve
effectiveness?





Introduce competition
Find efficiencies
Empower employees and put customers first

Figure 4. Decision Tree for Analyzing Agency Programs and Investments
If the answer to all Three Critical Questions is yes, management should still consider options other than
new acquisitions to reduce the performance gap, such as:





Meeting objectives through regulation or user fees;
Using human capital rather than capital assets; and
Applying grants or other means beyond direct service provision supported by capital assets.

I.4.2) Frequent Use of Benefit-Cost or Cost Effectiveness Analysis
At many key decision points in the capital programming process, a benefit-cost or cost-effectiveness
analysis could be used by senior management to help decide whether the best way to reduce the performance
gap is through acquiring a new capital asset, undertaking a major modification on an existing asset, or by
some other method. This analysis should follow the guidance of OMB Circular No. A–94, "Guidelines
and Discount Rates for Benefit-Cost Analysis of Federal Programs" (October 29, 1992). Guidelines for
pursuing alternatives other than a capital asset are not contained in the remainder of this Guide. However,
if the alternative chosen is a service contract, many of the analytical techniques and processes suggested in
the Guide would be appropriate (see Appendix 8 on Cost-estimating).

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I.5)

I. PLANNING AND BUDGETING PHASE

CHOOSING THE BEST CAPITAL ASSET

Once the decision to acquire a capital asset is made, comparison
of the various available asset options is needed to ensure the
acquisition of the best product for the job.
I.5.1) Evaluate Asset Options

Agencies should not undertake planning
before a project is funded merely for the
sake of compliance. They should plan
because it results in better use of scarce
resources and improves implementation.

With the decision to evaluate the feasibility of acquiring a capital asset, management should provide the
IPT with an estimate of the range of budget resources that may be available for an asset. The IPT should
conduct market research to determine the feasibility of various capital asset alternatives that are available
in the market to satisfy the requirements. Emphasis should be placed on generating innovation and
competition from private industry and on the use of commercial items and non-developmental items to meet
the mission needs. The IPT should determine:



Availability. Can the market provide capital assets that partially or fully meet program
requirements? How much of the need can be fulfilled without the need for developing new
technologies or incurring other significant risk?



Affordability. Are the assets affordable within budget limits? If the full requirement is not
affordable, can it be divided into separate modules that are affordable? New technology should be
subject to Technical Readiness Level (TRL) and Degree of Difficulty (R&D3) reviews to help
determine the risk and potential necessary reserves.



Costs & Benefits. For those alternatives that are affordable within budget limits, which are the most
cost-beneficial, and should be among the portfolio of proposed assets that the agency head, the
President, and the Congress consider for funding? (Value management methodology can provide
the "best value" alternatives to meet the functional requirements.)



Sustainable Design Principles. How much have the sustainable design principles been
incorporated into the requirements identified for the asset? Has sustainability been considered in
all aspects of the asset's life-cycle?



Risk. In addition to applying risk management to the development of a Risk-Adjusted Program
Budget and Risk-Adjusted schedule, the agency must assess overall risk of an investment as it
chooses the best capital assets to meet the agency's mission and strategic objectives. High risk
should be accepted only if it can be justified by high expected returns, and only if a program failure
can be absorbed by the agency without loss of service capability or significant effect on budget.
Decision thresholds should be set for cost, schedule, and performance expectations of development
projects beyond which the return on investment becomes so low that the project should be canceled.
Agencies can apply a variety of risk mitigation techniques, including limiting scope, contract type
selected, and aggressive program management.

The process of choosing the best capital asset starts with the development of a strategy to review the market
and ends with the development of an acquisition plan that outlines the best approach to acquire the
recommended asset. Plans for asset evaluation, operation and maintenance, and disposal should also be
developed, with the execution costs included in the Feasibility Analysis. If funding for the proposed asset
is approved at the end of the Budgeting Phase, these plans will be executed in the Acquisition and
Management-In-Use Phases.

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I.5.1.1) Asset Availability
A program manager supported by thorough market
analysis is an educated consumer, and is more likely to
complete a program successfully. Availability is
assessed by market surveillance and market research,
ultimately producing a list of investment alternatives,
accompanied with data necessary to assess
affordability, benefits, and costs.

The establishment and use of a structured
vehicle allocation methodology (VAM) by
Federal agencies ensures that the agency
vehicle fleets are not over-costly and both
correctly sized in terms of numbers and
appropriate for accomplishing agency
missions. A VAM provides managers with a
standard way to document the objective
criteria of a vehicle fleet for a specific entity
within an agency and make informed decisions
in fleet acquisition, management, and
disposition.

Market surveillance is an on-going process, one that is
not driven by a specific planned acquisition. The IPT
technical staff should keep abreast of the latest
capabilities and performance through trade journals,
advertisements, sales brochures, etc. Market research is undertaken with respect to a specific planned
acquisition; it is the proactive part of market analysis. In market research, the IPT seeks information
through research of published information, talking to other agencies that have conducted similar market
research, and/or going directly to the market for information.
I.5.1.2) Market Research Strategy

Agencies should encourage contractors to
provide any solution they believe will meet
the agency's needs. The key is to not restrict
potential offers by specifying requirements
too narrowly.

Once a clear agency need has been identified, the IPT
should begin with a plan to conduct both market
surveillance and market research to ensure that as
many alternative solutions as possible are identified
for consideration. The plan should define the use of
broad area announcements, requests for information, or requests for proposals to solicit information on
alternative concepts from a broad base of qualified firms. When these documents are issued, contractors
should be provided with mission performance criteria, life-cycle cost, and any other factors that the agency
will use in the evaluation and selection of the solutions. Emphasis should be placed on solutions that are
currently available (i.e., do not require significant development) with little risk in cost, schedule,
performance, and technical obsolescence. This means commercial items (CI) or non-developmental items
(NDI) where little or no development effort is required are preferred. However, contractors should be
encouraged to provide any solution they believe will meet the agency's needs, including providing the
capability contemplated through a service contract or lease. The key is to not restrict potential offers by
specifying requirements too narrowly.
Agencies can, through market analysis, seek preliminary information on alternatives available in the
commercial sector. If the information does not provide a clear indication that acceptable solutions are
available, it may be necessary to award contracts to explore alternative design concepts. These contracts
should be of relatively short duration and within defined dollar levels. When market capability is not
sufficient to fulfill the agency's entire performance gap, the IPT should carefully weigh the extent of
increased capability that can be obtained quickly within budget limits against the delay in capability
improvement, risk of failure, and costs of a development effort to achieve the desired capability. In many
cases, evolutionary changes in capability over time are the most cost-effective approach. Timely technical
reviews should be made of the alternatives to ensure the orderly elimination of those that are least attractive.
There may be instances in which several alternatives offer essentially the same benefits and costs. In those
instances, it may be necessary to conduct comparative demonstrations, where the different alternatives are
actually tested in the operational environment for a period of time, to determine the best product.

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The IPT should engage potential suppliers in an advisory process in which the Government provides a
general description of the scope or purpose of the acquisition (such as a Request for Information, which
could include a Statement of Objectives) and invites potential offerors to submit information that allows
the Government to advise the offerors about their potential to be viable competitors. By doing this, the
Government enables potential vendors to more wisely use their internal resources, such as bid and proposal
money or independent research and development funds, to come up with the best solutions for the
Government's needs. This process also enables the Government to refine its acquisition strategy by
identifying in advance the extent of competition that can be expected for the acquisition.
I.5.2) Develop a Program Baseline
The program's (investment's) risk-adjusted budget establishes the baseline for reporting to OMB on
program performance. The Program Risk-Adjusted Budget (PRB) is formed after determining the Program
Budget (PB) and the Performance Measurement Baseline (PMB). The appropriate agency official must
ensure the PRB is justified based on risk, and that the agency will fund the program at that level.
The foundation of the Program Budget is the Work Breakdown Structure (WBS). Once the technical scope
of work has been described through a WBS, the appropriate experts along with cost and schedule estimators
can use this information to develop cost and schedule estimates. Budgets are assigned to each WBS
element, and when time-phased, form the Performance Measurement Baseline. The Performance
Measurement Baseline is the total Budget-at-Completion (BAC) assigned to summary planning accounts,
control accounts and the undistributed budget.
Significant investments require a clearly understood process for ensuring that the program budget, expected
outcomes, and cost/schedule performance measurements are integrated with risk management. Risk
management begins with evaluating the WBS for cost, schedule and technical risk. Risks in each of these
areas for each WBS element should be identified, analyzed, and quantified in terms of potential cost to the
program. Risk identification involves analyzing program areas and critical technical elements to identify
and document the associated risk. Assumptions and constraints also need to be identified and analyzed for
cost impact. Risk analysis involves examining each risk issue to determine the probability of the risk
occurring and the cost, schedule, and technical consequences if the risk occurs. The cost of the risk
occurrence is added to the BAC and the result of this analysis is a risk-adjusted budget.
The program's milestone schedule should also be adjusted for risk. Measurable WBS elements significant
to a project milestone should be analyzed for most optimistic, most pessimistic, and most likely durations.
A risk-adjusted schedule will have finish dates that reflect the likelihood of a risk event occurring and its
associated schedule impact. If schedule delays will affect cost, this information should be reflected in a
risk-adjusted cost estimate.
I.5.2.1) Changes to the Baseline (Rebaselining)
In general, agencies and their contractors should establish a performance measurement baseline for an
investment, to track progress against the baseline and report the cost variance and the schedule variance to
senior management at least monthly. While legitimate reasons exist for changing a baseline, as a general
rule, changes should be rare. When a change to a baseline is needed, agency governance should review,
approve and document the change. A revised baseline should not be used in performance reports until
agency governance approves the change. If a change to a baseline is approved, agencies should maintain a
record of the original baseline and the rationale for the change.

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I.5.2.2) Breach Margins (Variance Thresholds)
As part of monitoring progress, agencies are encouraged to establish cost and schedule variance thresholds
that will require a formal explanation to the agency when breached. Corrective action should be taken
whenever a breach occurs. The breach margins should be set so that when a threshold is crossed,
management is informed while there is still time to take corrective action. Agencies have significant
latitude when setting a threshold for an investment unless breach margins have been specified in statute,
regulation or Federal policy. As a general guide, a cost or schedule variance of plus or minus 10% or more
should trigger formal reporting.
I.5.3) Select the Best Alternative: Benefit-Cost Analysis
Once the IPT determines that it has sufficient market information on alternative solutions, it should compare
the initial acquisition cost and the other life-cycle cost elements of the various alternatives. It is critical that
the cost estimates are realistic estimates of the final costs and are adjusted to consider risk. When seeking
funds during the budget process, the credibility of the costs will be examined, and OMB and the Congress
will hold agencies accountable for meeting the schedule and performance goals within the cost estimates.
Alternative solutions that are not affordable within potential budget availability should be dropped from
consideration, but documented for comparison purposes. The information needed to determine whether a
proposed acquisition is affordable is based on a juxtaposition of three factors: availability of potential
funding, agency mission objectives the investment will help achieve, and the impact that purchasing the
new asset will have on funds available for other agency mission objectives.
The selection of the best alternative to compare with other agency projects should be based on a systematic
analysis of expected benefits and costs. The fundamental method for formal economic analysis is benefitcost analysis. OMB guidance on benefit-cost analysis can be found in OMB Circular No. A–94. Benefitcost analysis includes the following steps:
Identify Assumptions and Constraints. Assumptions are explicit statements used to specify
precisely the environment to which the benefit-cost analysis applies. Assumptions reduce complex
situations to manageable proportions. Constraints are requirements or other factors that cannot be
traded off to achieve a more cost-beneficial approach. Cost estimates involve many assumptions
and these assumptions carry risk. Risk should be quantified so that the budget accurately reflects
the cost of risk.
Identify and Quantify Benefits and Costs. Benefits and costs should be quantified in monetary
terms wherever possible. All types of benefits and costs should be included, and should be
discussed in a narrative. The level of detail should be commensurate with the size and criticality
of the investment. The benefits should be linked to the program goals and needs identified in the
previous Planning sections. Benefits and costs should be estimated over the full life-cycle of each
alternative considered. Life-cycle costs include all initial costs, plus the periodic or continuing
costs of operation and maintenance (including staffing costs), and any costs of decommissioning
or disposal. Estimates of costs and benefits should show explicitly the performance and budget
changes that result from undertaking the project.
Evaluate Alternatives Using Net Present Value. Investment alternatives should be evaluated
using the net present value criterion. Potential projects should be ranked according to the
discounted value of their expected benefits, less the discounted value of expected costs.
(Appropriate discounting techniques are described in OMB Circular No. A–94.) Qualitative
evaluation considerations—such as explicit regulatory requirements, considerations of business
strategy, or unquantifiable social benefits or costs—may override quantitative criteria in deciding
on the final ranking of projects. The analysis may be supplemented by including other summary
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measures, like the internal rates of return on the alternative projects or return on assets. Effects on
income distribution should be identified for projects that have such effects. Even when the
monetary value of benefits or costs cannot be measured, physical quantification may be feasible
and should be pursued. When the benefits of alternative investments are the same, costeffectiveness analysis may be used to rank alternatives. An investment is most cost effective when
it has the lowest discounted present value of life-cycle costs for a given stream of annual benefits.
When benefits are different, the most cost-effective investment is the one that has the highest
discounted net (of cost) benefit.
Perform Risk and Sensitivity Analysis. Benefit and cost estimates involve a degree of
uncertainty. Estimates are based on assumptions, and those assumptions carry risk. Risk analysis
can be used to identify where uncertainties exist and subsequently quantified so that their cost can
be factored into overall cost estimates. Benefits may not be realized as planned, and the risk of this
occurring should be factored into cost-benefit analyses. Sensitivity analysis can identify the
response of program costs and benefits to changes in one or more uncertain elements of the analysis.
Sensitivity analysis should be used to test the response of the investment's net present value to
changes in key assumptions.
I.5.4) Develop an Acquisition Strategy
The IPT should begin to tailor an acquisition strategy for the program as soon as the best alternative is
selected. The acquisition strategy and analysis risks should be part of the information provided to the
Executive Review Committee when seeking approval of the project.
I.5.5) Risk Management
Planning for risk management for the life-cycle is a critical component of program/investment management
and begins at project conception. Risk analysis is an integral part of the planning process. An approach
for managing risk on the investment should be established early in the Planning Phase. An effective Risk
Management Plan addresses the following risk areas: schedule risk; cost risk; technical feasibility; risk of
technical obsolescence; dependencies between a new project and other projects or systems; procurement
and contract risk; and resources risks.
Risk Management is continual throughout the life cycle of an investment. Planning for risk and
incorporating risk analysis into planning decisions is included in this section of the Guide. Managing risk
in the Acquisition Phase and the Management-in-Use Phase is discussed in those sections of this Guide.
I.5.5.1) Earned Value Management
A critical component of risk management on major investments is the use of EVM. Implemented properly,
an EVM system will measure progress against a baseline and provide an early warning of cost overruns and
schedule delays. Most likely, a practical application of EVM will involve tailoring the principles to a
project’s unique circumstances. When an EVM system is required (see Federal Acquisition Regulation
34.2), the cost and schedule variances should be reported to senior management at least monthly. Appendix
3 provides an example of the calculations. Some project management software tools will perform the
calculations with no additional effort.
EVM is not tied to any specific development methodology and does not prevent the use of other risk
management techniques such as agile development. EVM and agile development are complementary and
can be used on the same project. Agile development can be used to incrementally deliver functionality to
the customer while EVM provides a standard method for measuring progress.
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A related process used to mitigate risk is the Integrated Baseline Review (IBR) process. The IBR process
provides program managers with a thorough understanding of the project plan and any risks associated with
the Performance Measurement Baseline (PMB). Initial risks identified and their impact on program cost
and schedule should be updated based on IBR findings. Risks identified in the IBR are documented,
analyzed, and risk-handling plans are developed and are included in an overall program risk register. These
risks are then monitored and acted upon as appropriate. By paying close attention to higher risk WBS
elements, program managers are capable of prioritizing areas for management attention. Initial risks
identified along with their impacts on program cost and schedule should be updated based on IBR findings
and subsequently managed until they are retired. A close watch for new risk should also be maintained and
these should be entered into the risk management process.
Use of an EVM system will assist in identifying and mitigating project risk. Additionally, projects with
broad scope typically involve more risk than those that limit what they are trying to accomplish.
I.5.5.2) Planning for Contract Type
The agency should strive to use fixed price or fixed price incentive contracts to the maximum extent
possible. The ability to use fixed price contracts results from the fact that the capability the agency is
seeking is available in the market. The need to use cost type contracts usually means that the capability is
not readily available in the market, requiring a risky development effort to be undertaken.
For long-duration contracts that include significant development, it may be impossible to estimate the cost
of performing the entire contract with sufficient accuracy to use a fixed price or structured incentive contract
from day one. As the contract progresses and the ability to estimate the cost of performance increases, the
use of such contracts becomes more practical. Therefore, it may be desirable to initiate the work with a
small, short-duration time and material or cost plus fixed fee contract for studies or early design, evolve to
a cost plus award fee or cost plus incentive fee contract for later design and initial development, and then
to a cost plus incentive fee, fixed price incentive, or fixed price contract for the initial and production units
once all development work is complete. For such contracts, it also may be desirable to negotiate an
estimated cost or price in increments. The initial estimated cost or price would be for the studies or early
design. As work progresses, the estimated cost or price should be renegotiated upward at appropriate points
in the contract as those costs become more predictable.
Agencies should make good use of contract type by matching the type of contract to how much is known
about the requirement, and the likely accuracy of the agency's and the contractor's cost estimates. There
are two basic sets of considerations:
1. How much is known about what it will actually take to do the contractor's part of the project?
A. Fixed Price: Does the agency know (and can a contractor reasonably be expected to discover) enough
about what it will take for a contractor to do their part of the current phase(s) of the project so that the
contractor could reasonably set a series of fixed (not hourly, but by task) prices to perform their part? If
so, agencies should use fixed price contracting for the requirement. If the only element keeping an agency
from being able to do this is moderately significant variations in the price of a key commodity used to make
the item, then agencies can adjust for that using Fixed Price with Economic Price Adjustment. Agencies
would then be able to adjust the price paid for an item in accordance with market fluctuations in the price
of the key commodity. If agencies don't know enough about the requirement to reasonably expect a
contractor to be able to price it this way, then they should explore Cost Reimbursement.
B. Cost Reimbursement (for example, Cost Plus Award Fee): Is the agency at the point where contractors
can reasonably give the agency Rough Order of Magnitude (ROM) estimates to do what the agency asks?
Is it likely that actual performance of the requirement will be within plus or minus approximately 50 percent
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of the ROM estimates? If the answer to both questions is yes, the agency should use cost reimbursement
contracting to have the contractor meet the requirement. Agencies should use Integrated Baseline Reviews
(preferably before contract award) to identify deficiencies in contractor proposals that would impede them
from reasonably performing the proposed effort for the proposed price. The contractor would then include
in their proposal the cost of correcting these deficiencies, and thus reflect the true "probable cost" of
performing the contract. The ultimate goal of the cost reimbursement/IBR process is to yield enough
information about what it will actually take to perform the project so that the Government could reasonably
use a Fixed Price contract to fill the requirement.
C. Time and Materials or Labor Hour: If agencies are still some distance from being able to do either A or
B above for a given project, then agencies should consider a small, short duration (less than one year) Time
and Materials or Labor Hour type of contract for that project. This type of contract should only be used in
the Planning Phase, and only when there is insufficient knowledge about the requirement to be able to use
a cost reimbursement contract to fill the requirement. Agencies should remember that Integrated Baseline
Reviews can and should be used in concert with cost reimbursement contracting to control project costs to
a greater degree than is usually the case in Time and Materials or Labor Hour contracts. A "Term" Cost
Reimbursement contract versus a "Completion" type is similar to this and does not require the contractor
to complete the tasks. The discussion on the time to use Time and Materials versus Cost Reimbursement
needs to make a distinction between Completion and Term CR contracts. See Federal Acquisition
Regulation (FAR) 16.306.
2. How should agencies decide how much goods and services to require in a given contract, task or
delivery order?
An agency should only require in the contract, task order or delivery order sufficient goods and services to
result in the agency receiving complete, useful assets. (A useful asset is defined in the Glossary of this
Guide.) Therefore, if funding was eliminated for the project, the agency would still be able to walk away
with, for example, a completed building rather than just a foundation, or software that is complete enough
to be useable in and of itself, without having to add software modules to make it useable.
Agencies should separately evaluate each piece of contracting support needed for their project in light of
the above yardsticks to see what type of contract makes sense. Agencies are often able to combine parts
of the contractor support effort that would require the same type of contract for that support. For example,
in some initial parts of the requirements definition phase, so little is known about what it will take to do the
contractor portions of the requirement itself that any ROM estimate is far enough outside the plus or minus
50 percent that it is closer to a guesstimate than a reliable estimate. For these parts, Time and Materials
may be the best contract type to use. Once requirements are defined and as agencies are working on putting
together Performance Work Statements, models, prototypes, etc., more is known about what it will take to
meet Government requirements. Then estimates tend to become more reliable. With more reliable
estimates, agencies are likely in the plus or minus 50 percent range for estimates, at which point a Cost Plus
Award Fee may be the way to go. Once agencies get into production, deployment, and/or maintenance,
even more is known about what it will take to meet Government requirements—enough to make it
worthwhile to ask a contractor for fixed pricing. The Government then expects contractors and contracting
personnel alike to be working in a fixed price contract environment. It is also possible to mix into any of
these contract types the ability to place later orders, depending on how much is known about when, where,
and in what quantities services are to be performed or goods are to be delivered.
I.5.5.3) Planning for Competition
The acquisition strategy should include how to make the most effective use of competition in all phases of
the process. In most cases, competition will yield better value at lower prices. In looking for ways to make
the most effective use of competition, agencies should pay special attention to using: (1) performanceOMB Circular No. A–11 (2020)

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based contracting, where innovative solutions are sought to meet functional requirements rather than the
more traditional method of detailed Government specifications; (2) competitive demonstrations, where the
Government allows several competing vendors to demonstrate their products or prototypes in an
operational environment; and (3) solicitation of assets, which permit interoperability with others by
featuring open architectures.
I.5.5.4) Planning for Acquisition Management
The risk associated with the asset selected for consideration will determine the type of performance-based
management system that should be used to monitor
contractor performance in achieving the cost,
Let competition improve results through:
schedule, and performance goals during the contract
 Using commercially available and nonperiod. All major acquisitions with development
developmental items
effort will include the requirement for the contractor
 Publicizing opportunities widely
to use an Earned Value Management System
 Applying functional/ performance
(EVMS) that meets the guidelines in EIA Standard—
specifications/targets
748 to monitor contract performance. EVMS is
 Limiting burdensome information
normally used on Fixed-Price Incentive contracts and
requirements
Cost Reimbursement contracts for major
 Using open architectures to enhance
acquisitions. EVM shall also be used on Firm-Fixed
interoperability
Price and any other type of contract or task order that
meets the major acquisition threshold if that contract
or task order contains a significant amount of development effort.
I.5.5.5) Integrating Earned Value into Acquisition Strategy
The acquisition strategy should make sure any contracts resulting from the acquisition that meet the Major
Acquisition Threshold contain requirements for the use of EVM.
All contracts with EVM are required to have an Integrated Baseline Review (IBR) pre- or post-award to
finalize the agreement on the baseline and ensure all risks are identified and understood. An IBR, a part of
the overall risk management process, must be accomplished whenever there are major changes to the
baseline. Depending on the risk to establishing an achievable performance measurement baseline at time
of contract award, the use of an IBR before or after award must be determined. Agencies are expected to
achieve at the completion of the contract at least 90 percent of the cost, schedule, and performance goals
established at time of contract award. For more information see section II.2.4, Establishing an Earned
Value Management System.
I.5.6) Allow for Adequate Time to Evaluate Alternatives
Selecting the most promising capital asset should not be rushed, especially for mission-critical assets.
Selecting an alternative without adequate analysis has resulted too often in large dollar acquisitions that
have significantly overrun both cost and schedule, while falling short of expected performance. Agencies
should not request funds for the production or installation stage of an acquisition until they establish firm
goals that have a high probability of successful achievement.
I.5.7) Plans for Proposed Capital Assets Once in Use
Plans should also be developed for management of the capital asset once in use, including plans for
operational analysis, operations and maintenance, and disposal. Both assets that are on-hand and those
being considered for acquisition will have to be disposed of at some point. These costs may be very large.
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For example, a building may require demolition, or the production of waste may require large cleanup costs.
The costs associated with the operating and disposal of assets should be included in the life-cycle and
benefit-cost analysis (see Management-In-Use Phase).
Agencies should identify a measurement system for once the asset is in use that provides the cost and
performance data needed to monitor and evaluate investments individually and strategically. For example,
if an agency makes an advanced technology investment to achieve certain cost savings and quality
improvements, the management system should permit the agency to measure whether these improvements
occurred and whether operations and maintenance costs are within projections. The measurement system
implemented should provide feedback on adherence to strategic initiatives and plans. The system should
also allow for review of unexpected costs or benefits that result from the investment decision. This tracking
system is a critical element of capital programming, for it follows through the operational life-cycle of the
asset. One purpose of the measurement system is to help guide future investment decisions (see
Management-In-Use Phase).
I.5.8) Portfolio Management
Capital assets should be compared against one another to create
a prioritized portfolio of all major capital assets. Just as an
individual invests in a diverse portfolio of securities, agencies
invest in a diverse portfolio of capital assets. For the individual
investor, returns are measured in dividends or capital gains.
While the benefits and costs of capital asset portfolios should be
quantified in monetary terms when feasible, agencies also
measure return on the basis of outputs and outcomes.

Agencies should choose a portfolio
of capital investments that
maximizes return to the taxpayer
and the Government—at an
acceptable level of risk.

For the individual investor, some investments are more risky than others. Similarly, an agency's capital
asset investments have various levels of risk. Sound planning for procurement and operational management
can mitigate risk. But all assets, especially those that require extensive development work before they can
be put into operation, are inherently risky and should be justified by high return. Agencies should choose
a portfolio of capital investments that maximize return to the taxpayer and the Government—at an
acceptable level of risk.
In general, agencies should establish and manage portfolios of programs, projects and other work in
accordance with Federal policy and widely accepted standards. The coordinated management of the items
in a portfolio should enhance executive decision making and help ensure programs and projects contribute
to an agency’s ability to achieve strategic goals and objectives. The process includes the selection,
prioritization and monitoring of programs and projects, but it does not include the management of the items
in a portfolio. The management of individual items should be addressed in program/project management
policy.
Portfolio management theory and standards are readily available from commercial sources and academic
literature. The theory is not repeated here. Agencies are encouraged to focus on the practical application
of the principles as opposed to the development of portfolio management theory. Most likely, the practical
application will involve the tailoring of the principles to an agency’s unique circumstances.
All of the items in a portfolio must support strategic plans, goals, objectives and priorities. The strategy
and goals drive the selection and prioritization. The selection process should eliminate unnecessary and
poorly planned projects. In addition, the risks associated with each item should be evaluated and responses
should be developed. The risk management process should reduce threats to the agency objectives. The
selection and evaluation should result in a portfolio that is balanced so that the mix of items maximizes the
agency’s ability to achieve strategic goals.
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Annual reviews should include key performance indicators and ensure that the portfolio only contains items
that support the mission. In addition to reviewing portfolio performance, each item should be reviewed
individually to evaluate its contribution. Items may be added, deleted or reprioritized based on their
performance and alignment with the strategy. The reviews should also address programs, projects and other
work identified as high risk by the Government Accountability Office.
One approach to devising a ranked listing of projects is to use a scoring mechanism that provides a range
of values associated with project strengths and weaknesses. Appendix 11 shows examples of how some
key risk and return criteria might be scored. These examples are drawn from multiple best practices
organizations. Higher scores are given to projects that meet or exceed positive aspects of the decision
criteria. Additionally, in this example, weights have been attached to criteria to reflect their relative
importance in the decision process. To ensure consistency, each of the decision criteria should have
operational definitions based on quantitative or qualitative measures. A scoring and ranking process, such
as the one depicted in Appendix 11 may be used more than once, and in more than just this step to limit the
number of projects that will be considered by an executive decision-making body.
An outcome of such a ranking process might produce three groups of projects:
Likely Winners: One group, typically small, is a set of projects with high returns and low risk that are
likely "winners."
Likely Drop-outs: At the opposite end of the spectrum, a group of high-risk, low-return projects that
would have little chance of making the final cut.
Projects That Warrant a Closer Look: In the middle is usually the largest group. These projects have
either a high-return/high-risk or a low-return/low-risk profile. Analytical and decision-making energy
should be focused on prioritizing these projects where decisions will be more difficult. At the end of this
step, senior managers should have a prioritized list of capital investments and proposals with supporting
documentation and analysis. An example of criteria and scoring process to rank capital assets is in
Appendix 11.
I.6) THE AGENCY CAPITAL PLAN
As part of its strategic plan, each agency is encouraged to have an Agency Capital Plan (ACP) that defines
the long-term agency capital asset decisions. The ACP is the ultimate product of the Planning and
Budgeting Phase and should be the result of an executive review process that reviews the work done in this
Phase. The ACP should include an analysis of the portfolio of assets already owned by the agency and in
procurement, the performance gap and capability necessary to bridge it, and justification for new
acquisitions proposed for funding.
I.6.1) Executive Review Process
Each agency should establish a formal process for senior management to review and approve the capital
assets that make up the ACP before the plan is presented to the agency chief executive for approval.
As described in OMB's "Evaluating Information Technology Investments, A Practical Guide" (November
1995), the number of times a capital asset is reviewed by senior management should be based on the
associated level of risk involved in the acquisition. The cost of an asset and its importance to achieving the
agency mission should also be taken into consideration when defining criteria for executive review. One
private sector best practice company requires more documentation and greater analytical rigor if a proposed
asset would replace or change an operational system vital to keeping the company running, or if it matched
a company-wide strategic goal. Lower-impact proposals that would affect only a particular office or had a
non-strategic objective would not be analyzed by senior management in such detail. Senior management
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should also review acquisitions not achieving 90 percent of established goals, as required by FASA Title V
(see Acquisition Phase).
I.6.2) Purpose of the Agency Capital Plan
The Agency Capital Plan is the principal output of the Planning Phase. It is a dynamic plan that changes
to reflect decisions about adding new assets and deleting old or even in-process asset acquisitions that are
not meeting goals (i.e., the return on investment does not justify continued funding of the project). It should
be the central document, or group of documents, that the agency uses for its capital asset planning. Agencies
are encouraged to use a summary of the Agency Capital Plan for budget justifications to OMB,
congressional authorizations of projects, and justifications for appropriations to the Congress. (See OMB
Circular No. A–11, Part 2 for budget submission guidance.)
Agencies are encouraged to have on hand capital planning documents at various levels of detail, applying
each for different purposes. For example, a summary level might be sufficient for the authorization process
in the Congress or justifications for the appropriations committees. The same or a different summary might
be made available to OMB to support agency budget proposals to, or if requested by, OMB. The most
detailed level might remain in the agency for use in developing the summary materials for OMB and the
Congress. In this regard, the Agency Capital Plan can be an excellent means of explaining the background
for capital asset purchases, as well as their justification, and can be used as a means of answering inquiries
related to an agency's budget submission. Last, the Agency Capital Plan can support an agency's related
salaries and expenses associated with the staffing, operation, and maintenance of its capital asset portfolio.
I.6.3) Key Elements of the Agency Capital Plan
Agencies are encouraged to include the elements described below in their Agency Capital Plans. This
outline and description should not be viewed as a required format. Agencies that choose to use a summary
of their capital plans to justify funding requests for capital assets are encouraged to work with the Congress,
OMB, and other stakeholders to determine what should be included and in what format.
The Agency Capital Plan may contain the following elements:












Statement of agency mission, strategic goals and objectives, and annual performance plans;
Description of the Planning Phase;
Baseline assessment and identifying the performance gap;
Justification of spending for proposed new capital assets;
Cost-Schedule and performance goals and changes thereto;
Risk-Management Plan;
Staff requirements;
Timing issues, if involved in a multi-agency acquisition;
Plans for proposed capital assets once in use; and
Summary of risk management plan.

Each of the elements is discussed in detail with a table demonstrating the relationships between strategic
plan, annual plan, and capital plan in Appendix 12.
I.7) AGENCY SUBMISSION FOR FUNDING IN THE BUDGET YEAR
The Budgeting step of the capital programming process occurs when OMB works with the agencies to
devise a funding plan to allocate resources among various priorities.
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This process begins when the agency starts to incorporate budget concerns into its strategic and annual
performance planning, including consultation with OMB staff and perhaps congressional staff. Budgeting
is of greater urgency when the agency formally requests budget authority for the asset in its budget
submission to OMB for the coming year. Although budgeting should be incorporated to account for all
phases of an asset's life-cycle, the formal budget process really begins during this step of the Planning Phase
once the agency requests OMB to include the funding for a program or project in the President's Budget.
The Budgeting Step and the Planning and Budgeting Phase ends when the Congress appropriates funds for
the acquisition and OMB apportions the funds to the agency.
Agencies are encouraged to work with OMB through the entire Planning and Budgeting Phase to greater
increase its likelihood of funding. This is where a long-term capital asset investment and utilization plan
is useful. It greatly assists the decision makers at OMB see where this asset, among others, fits into the
long-term goals of the agency. The plan, as described above, which includes condition analysis, annual
performance, and asset inventory, would be familiar with the OMB RMO staff and clearly list out where
the asset in question fits into the long term plan.
This step differs from the other planning steps in part because the sole decision making authority does not
rest within the agency. They are made in part by OMB (whether to include the request in the
Administration's budget proposal to the Congress), and by the Congress (whether to enact budget authority
for the acquisition).
This section could also be called the "Justification" or "Approval" section. The agency justifies its proposal
to OMB and the Administration, and if approved, the agency and the Administration justify the proposal to
the Congress.
Return on Investment (ROI) includes consideration of integrity, confidentiality and authenticity,
availability and reliability. If an asset does not have all these characteristics, then the chances of realizing
the ROI are reduced. Agencies must demonstrate the use of a repeatable framework for considering these
aspects in the selection of capital asset investments. The Federal Information Security Management Act
(FISMA) is such a framework for IT assets. Two key aspects of this framework are:



Implementation of security configurations. FISMA requires each agency to determine minimally
acceptable system configuration requirements and ensure compliance with them. In addition,
agencies must explain the degree to which they implement and enforce security configuration.



Plan of Action and Milestones. FISMA requires agencies to develop a process for planning,
implementing, evaluating, and documenting remedial action to address any deficiencies in the
information security policies, procedures, and practices of the agency.

Agencies must report annually the status of both implementation of security considerations and the Plan of
Action and milestones. OMB uses this information to determine the degree to which agencies use the
framework and to establish an understanding of the overall level of risk in the Federal IT portfolio.
I.7.1) Agency Submission to OMB
The agency submission should be consistent with the Principles of Budgeting for Capital Asset
Acquisitions, which can be found in Appendix 6 to this Guide and is published annually within OMB
Circular No. A–11 as Appendix J. Once submitted, the agency may be called upon to defend the proposal
formally in OMB's agency hearings, or informally in many other ways. The proposal will undergo further
scrutiny within OMB, and OMB may request more information from the agency, before the OMB Director
makes the budget recommendation to the President.
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In most cases, the formal submission to OMB will not be the first time OMB or the Congress learns of the
proposal, because OMB, and perhaps the Congress, may have been involved in developing the Agency
Capital Plan and in approving funding for the Planning Phase. It is also not the first time that the agency
has been involved in budgeting and justification. Within the agency, budgeting and justification take place
among the various programs and bureaus. Projects that cover more than one appropriation account within
the agency or are multi-agency projects should have undergone careful planning to determine how the total
cost should be allocated among the various accounts. By the time it is proposed to OMB for funding, the
project has survived the competition for resources within the agency and is ready, in the view of the agency
head, to compete in a larger and more demanding arena for budgetary resources.
I.7.2) Criteria for Justification of Spending for Proposed New Capital Assets
Although the details will vary depending on the acquisition, there are certain key criteria that OMB will
look for in the justification. OMB Circular No. A–11, Part 7, defines the budget submission requirements
for both new and in-process acquisitions. A discussion of the key elements of an Agency Capital Plan can
be found in section I.6.3 of this Guide, with further detail in Appendix 8 and Appendix 12. The principles
incorporate the requirements of the Clinger-Cohen Act of 1996 for justifying budgets for capital assets. The
three parts of the justification discussed here are (1) basis for selection of the capital asset (2) principles of
financing and (3) strategies for strengthening accountability for achieving goals.
I.7.2.1) Basis for Selection of the Capital Asset
The basis for selection of the capital asset is taken from the Justification of Spending for Proposed Capital
Assets in Appendix 12. Illustrations of questions OMB Resource Management Offices (RMO) may ask
when reviewing agency submissions are shown below.
Illustrative Requests from OMB and Others Regarding the Cost, Schedule, and Performance Goals:






Provide baseline cost and schedule goals for the acquisition.
Explain the agency system for developing the baseline goals and evaluating whether the goals
will be met.
Explain the performance goals for the asset.
Explain the risk that the cost, schedule, and performance goals will not be met and how that
risk will be monitored and controlled.

I.7.2.2) Principles of Financing
Illustrative Agency Statement of Program Objectives and Related Information: The program is
expected to process 50,000 documents next year and will have to process a projected 60,000
documents five years later. Legislation making the documents more complicated is likely to be
enacted. Current projections indicate that the number of Federal employees (FTE) must decline by 15
percent between now and then.
Illustrative Questions from OMB and Others Regarding Program Objectives: Are the documents
important to the agency mission? What is the basis for the projected increase in the number of
documents? What are the assumptions regarding the complexity of the documents and the amount of
time needed to process each document? What is the basis for assuming that the number of Federal
employees will decline?

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The following principles of financing should be followed for the acquisition of capital assets. These are
from Principles of Budgeting for Capital Asset Acquisitions (see Appendix 6).



Principle 1. Full Funding. Agencies should request budget authority sufficient to complete a useful
segment of a project (or the entire project, if it is not divisible into useful segments). Full funding
must be appropriated before any obligations for the useful segment (or project) may be incurred.



Principle 2. Regular Appropriations and Authority for Multi-Year Contract Authority.
Regular appropriations for the full funding of a capital project or a useful segment (or investment)
of a capital project in the budget year are preferred. If this results in spikes that, in the judgment of
OMB, cannot be accommodated by the agency or the Congress, see Principle 4 below.



Principle 3. Separate Funding of Planning Segments. As a general rule, planning segments (e.g.,
initial planning, competitive prototypes) should be financed separately from the procurement of a
useful asset.



Principle 4. Accommodation of Lumpiness or "Spikes" and Separate Capital Acquisition
Accounts. To accommodate lumpiness or "spikes" in funding justified acquisitions, agencies,
working with OMB, are encouraged to aggregate financing for capital asset acquisitions in one or
several separate capital acquisition budget accounts within the agency, to the extent possible within
the agency's total budget request.

I.7.2.3) Strategies for Strengthening Accountability for Achieving Goals
Failure to achieve the project cost, schedule, and performance goals can have serious consequences on the
ability of the agency to meet its strategic goals and objectives and can seriously affect the agency budget
for many years. In addition to providing the cost, schedule, and performance goals, agencies should
describe: how much development work is involved, the procurement strategy that will be used (including
use of competition and financial incentives), how the acquisition will be managed (use of IPT and the
performance-based management system that will be used to provide visibility into program status), the risks
associated with the acquisition, the probability of achieving the goals, and the thresholds for termination of
the project. This material can be taken from the ACP, Appendix 12.

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II. ACQUISITION PHASE
Introduction
Acquisition Planning started with the steps in the previous phase and resulted in the capital plan that
justified the funding to acquire the asset. The Acquisition Phase, for purposes of this Guide, begins after
the agency has received funding from the Congress for a segment, module, or the entire asset and ends
when the asset is delivered and fully operational. Although this section of the Guide addresses issues that
arise when the agency intends to satisfy its requirements using outside contractors, most of the principles
are equally germane when the work will be performed in-house. The in-house work must be managed with
the same rigor as contractor work. In-house operations are expected to achieve the cost, schedule, and
performance goals to ensure success of the project, just as with contractors. While a project charter replaces
the contract for in-house work, the other requirements for good project management, including the use of
EVM in accordance with the EIA 748 standard are applicable for development efforts or multiple projects
in a program. Where there are both Government development efforts and contractor development efforts
in the same program, the data from the two EVM systems must be consolidated at the reporting level for
total program management and visibility. If specific EVM and other project management best practices are
not deemed necessary for in-house management, the business case for major acquisitions will need to
explain why the agency determined the specific management practice was not germane to the in-house
operation.
Depending on the results of the research into the capabilities of the market to provide the asset, the agency
will begin the process to procure the asset. In most cases, the procurement should be for a commercial item
involving limited or no development work. When the risk inherent in development is offset by the high
expected return, the procurement may begin with a development contract.
All projects involve risk, even those that seem ordinary and do not involve high technology. Nevertheless,
agencies are expected to award contracts which have a high probability of achieving at least 90 percent of
the cost, schedule, and performance goals established in the Planning Phase. The requirements to establish
realistic goals and manage the acquisition to meet those goals applies to all contracts, including both
development and production contracts. The IPT must ensure that the proposals and in-house estimates
clearly recognize the amount and impact of risk on cost, schedule, and technical effort. The contract should
provide for a reasonable profit if the contractor meets the risk-adjusted cost, schedule, and performance
goals. It should also provide incentives to the contractor only for cost and schedule reductions while
maintaining the expected performance, or for performance improvement while maintaining cost and
schedule goals, if performance improvement is actually needed to meet agency strategic goals and
objectives.
Not every project will achieve the cost-benefit expectations of the Planning and Budgeting Phase. If the
EVMS and other management tools indicate that the planning expectations are not realized during the
Acquisition Phase, agencies should undertake benefit-cost analysis to evaluate whether the benefits of
completing the project are worth the additional costs, schedule delays, or performance reductions that would
be incurred. Assuming the re-baselined project has an acceptable cost/benefit ratio, the agency must then
compare that ratio with other projects within the agency's portfolio to determine if the re-baselined project
merits continued funding. If not, agencies should concede the sunk-costs and terminate the project.
Sound acquisition management requires holding managers accountable. By making the decision makers
responsible for their decisions, there will be a greater emphasis in the long run on setting realistic goals and
on seeing that they are met. Agencies should establish for the IPT, and others as appropriate, a system of
incentives to encourage achievement of the project's baseline goals. These incentives should include
rewards (including bonuses), recognition, and consideration in both personnel evaluations and promotion
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decisions, when performance of IPT personnel contributes to achieving or exceeding the cost, schedule,
and performance goals of the acquisition. Incentives are not appropriate if the acquisition does not achieve
its baseline goals.
II.1)

VALIDATE PLANNING DECISION

The Acquisition phase implements the planning discussed earlier in this Guide by using the funding
provided via the budget process. The specifics of each acquisition are governed by the Acquisition Plan
(AP) which documents the planning decisions. Formal written plans that include all of the information
described in Phase I and FAR 7.105 are required for all major acquisitions. The FAR and the agency
implementation regulations guide the program through the acquisition process from requirement need
through close out of the final contract.
At the beginning of the Acquisition Phase, the IPT should re-examine the mission need. The IPT should
also re-examine the sustainable design principles and determine if new sustainability initiatives are
available. Furthermore, it should re-assess the market capabilities to verify the conclusions reached in the
Planning Phase as to whether a commercially available asset can be acquired or limited (or full-scale)
development work is needed. The amount of development and complexity of integration are usually the
greatest risk factor. Therefore, this validation will have a significant impact on what types of risk treatment
and mitigation will be necessary. The IPT should review any prior decisions that development work would
be necessary, because technical advances that have occurred since the Planning Phase (or even pre-existing
capabilities that were overlooked) could render development work unnecessary. Large, complex
implementations of COTS solutions should be broken down into manageable components of useful
functionality to reduce risk.
Alternatively, the IPT may determine that a decision in the Planning Phase for direct procurement is no
longer valid and development is necessary. When such a determination is made, the analysis and
recommendations to change direction should be considered and approved through the portfolio planning
process before the IPT proceeds with the acquisition.
The IPT should also re-examine how it can make the most effective use of competition and financial
incentives. For instance, if full-scale development was originally planned, but now only limited
development will be necessary, more commercial firms may be willing to compete. Also, it is generally
appropriate to use firm fixed-price or fixed-price incentive contracts if the development is limited or
nonexistent. Of course, the re-examination of the contracting method will also lead the IPT to re-examine
what type of acquisition management system is necessary to ensure adequate progress and accountability.
If the scope of work requires development type work, EVM must be the major management system used.
For major acquisitions, the use of interagency contracts and Indefinite Delivery/Indefinite Quality contracts
should be limited. Major acquisitions are large dollar acquisitions and the maximum amount of competition
should be solicited.
The IPT must review the WBS to ensure that it completely defines the program scope of work and will
provide the basis to extend the Contract WBS to achieve integrated cost, schedule, and technical
performance management. The cost estimates and risk assumptions must be reviewed by the systems
engineers and cost estimators to ensure the Government has a sound basis for negotiating the contract.
II.2)

MANAGE THE ACQUISITION RISK

The most important aspect of the Acquisition Phase is managing the risk. The Program/Project Manager
must provide for continual risk management throughout the life of the program/project. Risk management
should be built into an agency's Acquisition processes as a variety of risks may arise in each stage of the
Acquisition process. Agencies should also carefully monitor the terms and conditions, including pricing,
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on which risk allocations are determined, to ensure that they reflect value for money. To ensure that all the
risk is identified by the Government and contractors, integrated baseline reviews are required either prior
to award or as soon as possible after award, as appropriate, and whenever there is a major modification to
the program or a baseline change is requested. The purpose of this function during the Acquisition Phase
is to:
1) Track, manage, and report risks associated with the Acquisition Phase;
2) Develop the risk management requirements for the RFP; and
3) Based upon the winning proposal, identify new risks associated with the Development and
Implementation Phases of the project, and develop necessary mitigation/contingency strategies.
An appreciation of business risk management at all levels in the organization will help to ensure that the
impact on a project is fully understood and monitored throughout its life. It is important that a risk
management strategy is established early in a project and that risk is continually addressed throughout the
project life cycle.
Risk management includes several related actions involving risk: planning, assessment (identification and
analysis), handling, and monitoring.
The extent of risk management required by an agency will vary from following routine Acquisition
processes to a significant undertaking involving a high level of planning, analysis, and documentation. Risk
management increases the number of projects that will meet the established goals. Management of risk is
an ongoing process throughout the life of the project, as risk will be constantly changing. Before starting
any acquisition, the IPT should update the acquisition plan to ensure that the risk management strategies
considered in the Planning Phase remain appropriate. Agencies should address considerations of safety,
security, and risk management in acquisition strategy meetings, source selections, award fee structures, and
project surveillance.
Appendix 5 further describes the risk management process.
II.2.1) Limiting Development
The greatest risk factor to successful contract performance is the amount of development that is planned
for the Acquisition. Projects requiring full scale development have the greatest potential to experience cost
overruns, schedule delays and not meeting performance goals. Therefore, agencies should procure, to the
maximum extent practicable, commercial and non-developmental items to satisfy needs.
When commercial or non-developmental items are not available, agencies should consider pursuing limited
development work. Although limited development still poses more risk to successful contract completion
than needing no development, it does not endanger the success as much as full-scale development. Fullscale development should normally only be considered when it promises exceptionally high returns for
achievement of strategic goals if it is successful. Full-scale development should not be used if it will cause
the agency to reduce service or increase costs if it is not successful.
There are several ways of mitigating risk, especially the risk that limited or full development presents. One
method is to make use of the Nation's integrated industrial base (i.e., companies with facilities, design and
manufacturing processes, and technologies capable of servicing both commercial and Government needs).
When limited development is necessary, agencies should make maximum use of commercial assembly
lines, technology, components, and processes.
Even when full scale development is required, the commercial marketplace has established processes for
development work (e.g., design, quality control, and technologies) that the agency can use in its
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development effort. Furthermore, there are significant advantages if the contractor establishes a market for
the product of the development effort beyond the current need. This approach creates the need for the
contractor to plan for future maintenance. In many large, full scale development efforts, cost precludes
selecting anyone other than the original
developer to maintain the custom solution.
The Pentagon Renovation Program was conducted
Planning for custom solutions must address the
in stages relating to "wedges" in the building. The
risk of having to pay excessive amounts for
first phase of the renovation did not use a
future maintenance.
performance-based contract (PBC) and the design
plans included 2,600 pages of detailed design
II.2.2 Using Competition and Financial
specifications. The renovation of wedges 2 through
Incentives
5 used a PBC and needed just 16 pages to
communicate performance-based requirements. For
The effective use of competition and financial
this second part of the project, potential offerors
incentives is another means to reduce the risk to
were encouraged to attend the Government's
successful contract completion. In the earliest
requirements definitions meetings help identify
stages of the acquisition process, the agency
performance requirements, not detailed
should still be looking for innovative solutions
specifications. For example, one of the sustainability
to meet its needs. Advance Acquisition Planning
requirements for restrooms was that wall surfaces
(AAP) should be used so that the contracting
should have a 50 year life. This resulted in Corian
officer has time to perform any necessary market
being proposed in place of the traditional tile
surveys, prepare a clear solicitation, and
because Corian was significantly less costly on a
effectively identify and use available resources.
life-cycle basis.
Given the opportunity, industry can be helpful in
proposing innovative solutions. This is more likely to be effective if sufficient time is given for a thorough
review of the requirement. Requirements in solicitations should be written not as detailed design
specifications, but rather as clear performance standards for asset function and performance, including long
term operation and maintenance (O&M) costs, that allow sources to propose various alternative solutions
for meeting the agency's needs. Additionally, making effective use of competition and financial incentives
will help the agency obtain better cost, schedule, and performance goals at contract inception.
A major barrier to taking advantage of the Nation's integrated industrial base can be the burdens and risks
imposed by the Government's demands, in order to ensure price reasonableness, for offerors to submit
certified cost data and/or to comply with the Government's cost accounting standards. Agencies can avoid
this problem by using acquisition strategies that rely on competition and fixed-price contracts to ensure that
reasonable value is received for the price paid.
Creating a monopoly can create problems far beyond an increased procurement price in the current
acquisition. Whenever the Government lacks viable alternative sources of supply the agency may lack a
realistic means of enforcing contract cost, schedule, and performance goals. Additionally, the lack of viable
alternative sources of supply increases the agency's risk of being unable to obtain spare parts and O & M
services at reasonable prices.
Agency acquisition plans should attempt to avoid monopolies through mitigation techniques such as multisourcing and using commercial standards (e.g., interfaces and footprints that allow for the use of alternative
components). Sometimes (e.g., in an extremely large development effort) the nature of an acquisition
effectively precludes competition for the foreseeable future. In such circumstances, an agency must take
precautions to mitigate the negative effects of the monopoly (e.g., long term pricing arrangements for
system upgrades and maintenance with source code or technical data in escrow in case of a violation). The
use of Indefinite Delivery Indefinite Quantity (IDIQ) contracts awarded to one contractor for a long term
project means that the task orders for future work when defined are negotiated in a sole source environment,
even though the FAR classifies the contract as competitive.
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Rationale for Providing Stipends
 Proposal Development is
very costly;
 Signals the intent that
owners are serious about
carrying the project
forward;
 Improves the quality of firms
which are submitting; and
 Encourages proposers to
give full effort.

II. ACQUISITION PHASE

Providing stipends to contractors to cover some or all of proposal
costs can provide an effective financial incentive to increase
competition.

The use of a multi-step source selection process is necessary to
effectively use stipends. Stipends to non-successful offerors
help defray, but rarely come close to fully covering the costs that
offerors expend in responding to RFPs. However, providing a
stipend strongly encourages the very best companies to put forth
their very best proposals. The Government may decide to
require permission to use design plans as a precondition to
receiving a stipend. Experience in construction contracts has
shown that where an optional stipend is given to a non-successful offeror in exchange for the right to use
the design plans, the stipend is generally readily accepted. The availability of a stipend and the terms
governing its use must be identified in the RFP.
Financial incentives may reduce risk by motivating contractors to meet cost, schedule, and performance
goals. Financial incentives can take the form of additional profit for reducing cost, faster delivery or
improved performance. Incentives must be used properly. One way to motivate cost reduction without
jeopardizing contract performance is to motivate based on the "probable cost" resulting from the IBR. The
incentive must be large enough to be meaningful to the contractor.
Significantly faster delivery than required. Agencies need to be mindful of three things when working
with delivery or performance incentives:



Such incentives are only paid for delivery that is faster than not only what is called for in the contract,
but also what is normally done in the marketplace.



For cost reimbursement contracts, the effort to deliver early to earn the delivery incentive does not
drive up the cost of contract performance.



The incentive for delivery will not result in delivery before the Government is ready to use the items.

Delivery of goods/services that significantly exceeds Government performance requirements. This is
when the contractor delivers a good or service that exceeds the performance requirements (other than
delivery time) stated in the contract. Agencies need to be mindful of three things here:



Agencies should only motivate performance that is significantly above and beyond contract
requirements.



For cost reimbursement contracts, agencies should also be careful that the effort to exceed
Government requirements to earn the incentive does not drive up the cost of contract performance.



The incentive should not encourage the provision of performance that exceeds the Government's
needs to meet the agency strategic goals and objectives. This would be a waste of resources that
could be used elsewhere in the agency where strategic goals and objectives are not being met.

The standards for the payment of incentives must be clearly defined in the contract and incentive payments
must not be made if the standards are not met. Paying incentives without clear justification, even for award
fee incentives, has been identified in GAO reviews as a major problem area in contract administrations.

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For award fee contracts the award standards must be as clear as possible, but the incentive provisions can
be for patterns of behavior, rather than specific
Agencies need to be cautious and ensure that
measures. If performance evaluation requirements are
the incentive awards the appropriate
written too narrowly, the agency may not reward
behavior. An agency provided an award fee
sought after behavior.
incentive if a call center picked up telephone
calls within two rings and established a
While the element of subjectivity must be recognized
system to monitor the requirement. The
in evaluating award fees, suggested criteria for award
contractor met the requirement by hiring
fees may include:
more low-paid employees to answer calls,
but the overall objective of achieving quality
 Quality of work
was lacking.
 Problem solving





II.2.3

Safety
Communications
Minority business opportunities

Using Performance-Based Specifications

When developing the statement of work for major contracts, the more design and specification detail
included by the Government on "how to" meet the contract requirements, the more the Government
warrants that the specified "how" will meet the performance requirements of the contract; therefore, the
more risk the Government assumes for the success of the project. Performance Work Statement (PWS)
may reduce the amount of changes and limit the litigation risk.
Using PWS encourages competition by allowing offerors to compete based on providing unique and
innovative solutions to performance needs, rather than just price. In this way, the Government benefits
from a marketplace of potential solutions and may choose the solutions that best meet the agency's goals
within the available budget.
The PWS must include the outcome goals of the acquisition. The outcome goals are normally discussed in
the Justification section (I.) of the business case, and the performance goals section of the business case.
The use of PBSs is a mandatory requirement for all major acquisitions. Failure to use a PBS, unless
justified, will result in a poor evaluation of the acquisition strategy in section I.G. of the business case when
the business cases are being reviewed by management for funding.
II.2.4 Establishing an Earned Value Management System
The third key principle of risk management in the Acquisition Phase is using Earned Value Management
in accordance with the guidelines in EIA Standard 748.
The solicitation for the contract, or in-house charter, must contain the FAR EVM provisions for pre- or
post-award IBRs, as appropriate, and the EVM clause. The process and schedule for contractor and inhouse EVM system validation for meeting the EIA 748 standard through EVMS Compliance Recognition
documents or a Compliance Evaluation Review where a compliance document does not exist, and periodic
systems surveillance must be also be defined in the solicitation.
When considering whether to conduct a pre- or post-award IBR, the IPT should consider that the baseline
established with the initial contract award becomes the original baseline for meeting the requirement to
achieve 90 percent of the cost, schedule, and performance goals. Any request for a baseline change after
initial award that exceeds the 90 percent threshold will require agency head review and OMB approval
before the new baseline may be included in the contract.
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The Agency EVM process should be consistent with established best practices. For more information see
Appendix 3, Example of Earned Value Concept and Schedule Variance for Capital Assets.
II.3) CONSIDER TOOLS
Various tools permit agencies to manage risk in the Acquisition
Phase. Three such tools are modular contracting, advisory
multi-step
acquisitions,
and
competitive
demonstrations/prototyping. All of these tools can be used in
combination with each other.
II.3.1) Modular Contracting

MODULAR CONTRACTING
Reduces Risk by:
 Increasing competition
among firms
 Facilitating fixed-price
contracting
 Accommodating changing
technology and agency
priorities

Agencies should, to the maximum extent possible, consider
breaking large acquisitions into smaller, more manageable
segments or modules. Each module must be an economically and programmatically viable (i.e., useful)
segment, as defined in the Glossary. A module should include whatever design, development, prototyping,
testing, and production are necessary to obtain the identified functionality. However, a module may be a
phase such as Planning, or a part of a phase, such as Development and Selection of Prototypes. Each
module should be fully funded (see section I.7.2). As technology advances and agency priorities change,
the design of subsequent modules may incorporate these improvements. Modular contracting, therefore, is
appropriate even in commercial or non-developmental item Acquisitions. Although modular contracting is
generally thought of in terms of contracts for information technology (the Clinger-Cohen Act of 1996
requires that IT contracts be completed within 18 months of the issuance of the solicitation, which almost
demands modular contracting for IT), this concept is a best practice for other types of capital assets. This
concept is also known as spiral development.
In addition, in limited or full-scale development efforts, if program progress falls short of expectations, it
usually is easier and less expensive to make adjustments using modular contracting. A modular approach
allows the agency to attack risk incrementally, thereby making it easier to manage. Projects may include
successive modules, where each module depends upon already completed modules. Projects may also be
composed of several parallel modules, provided that, if one fails, the others will still provide a costbeneficial service.
The parameters of a module will vary depending upon the type of asset being acquired or the nature of the
asset being developed. The following factors, however, should be considered:



Separability. A module should be an economically and programmatically separable segment. The
module should be fully funded, have substantial programmatic use that is not dependent on any
subsequent module, and be capable of performing its principal functions even if no subsequent
modules are acquired.



Interoperability. Each module should comply with a common architecture or commercially
acceptable technology standards. Increments should be compatible and capable of being integrated
with other modules. By using common or commercially acceptable standards, agencies make
competition for subsequent modules a more viable option. For IT acquisitions, modules should also
conform to the agency's master information technology architecture regarding interoperability.



Performance requirements. The performance requirement of each module should be consistent
with the performance requirements of the completed, overall system and should address interface
requirements with other increments.

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In acquiring the first module, the agency should plan for the acquisition of subsequent modules. Contracts
should be structured to ensure that the Government is not required to procure additional modules. The
following list provides examples of contracting techniques that may be used to acquire subsequent modules:



Include Modules in Initial Contract. This technique is most appropriate when product integration
may be a problem, subsequent modules can be clearly defined at contract inception, and options can
be exercised shortly after contract award. If there is going to be other than a minimal amount of
delay in awarding the subsequent modules, it may not be prudent to include subsequent modules in
the initial contract, because agencies would want the flexibility of taking advantage of technology
improvements or changes in agency priorities.



New Solicitation. An agency can issue a new solicitation and award a new contract for subsequent
modules. This approach is most appropriate when integration will be relatively easy and there is a
pool of contractors that could perform the work without a large capital investment.



Task and Delivery Order Contracts. Some agencies have awarded IDIQ contracts with task
orders issued for each module. These contracts normally are issued because the agency has not
defined the work except in broad terms. These contracts contain a high degree of risk as the
subsequent task order statements of work can be highly influenced by the contractor and the
negotiation for scope of work and cost, and schedule goals is done on a sole source basis. Where
possible, agencies should enter into multiple award contracts to maintain effective competition
throughout the acquisition.

In order to reduce the high risk in IDIQ contracts for major acquisitions agencies should use competitive
prototyping or define the first task order in the solicitation and conduct a full IBR on the two most qualified
offeror's proposals before awarding the contract and first task order. Either of these methods will maintain
competition through a detailed review of the proposed solution and provide a clear set of risk adjusted cost,
schedule, and performance goals and a PMB that both the Government and contractor believe can be
achieved without major changes. The award of this competitive task order will provide the Government
with realistic cost information that can be used as a basis to negotiate the follow-on sole source task orders.



Sole Source. When the original contract does not provide for follow-on modules and it is
determined that follow-on modules should be awarded to the original source (see FAR 6.302–1(a)
(2) (ii)), an agency may issue a sole source award for subsequent modules to the supplier of a
previous module. This approach is appropriate when the benefits of having the incumbent contractor
continue the work outweigh the benefits of competition (e.g., contractor continuity is necessary to
ensure good system integration). Pre-award IBRs should be conducted before the award of any sole
source contract to ensure the cost, schedule, and performance goals have been thoroughly reviewed
and agreed to by both parties.

With modular contracting, agencies are better able to manage developmental risk. Accordingly, agencies
are more likely to be able to use a firm fixed-price or fixed-price incentive contract for the acquisition of
each module. As discussed more thoroughly in section II.4, using a firm fixed-price contract is the preferred
contracting method. Modules can often be acquired on a firm fixed-price basis when a large developmental
program could not, because modules reduce the risk to cost, schedule, and performance goals that a large
developmental program would otherwise have. Modules also can limit the Government's exposure when
contracting on a cost reimbursement basis because the task is smaller and more likely to be accomplished
within goals by the contractor. In addition, the Government may terminate the acquisition with smaller sunk
costs if it becomes apparent that the threshold goals will not be met.
Modular contracting, especially when using an open architecture, can also increase the effective use of
competition. The contract base for large development efforts tends to be limited to those large companies
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that have the Government as their major, if not only, buyer. By breaking the acquisition into smaller pieces,
the agency is able to make better use of the Nation's integrated industrial base by making the competition
more attractive to smaller firms as well as firms that do predominantly commercial work. This increases
both the quantity and quality of the competition.
II.3.2.) Advisory Multi-Step Acquisition
Like modular contracting, a multi-step approach has advantages regardless of the amount of development
necessary. In a multi-step approach, the agency asks for limited information in the first phase. The
requested information typically consists of information about past performance and experience, a
conceptual outline of the proposed technical approach (versus a particular technical solution), and a rough
order of magnitude pricing. Detailed technical and cost proposals are not received in the first phase. After
requesting and evaluating the limited information submitted by potential offerors in the first phase, agencies
can then advise each potential offeror whether or not it is a realistic contender for award. In general, when
the agency does issue the actual solicitation, in the second phase, all responsible sources, even those sources
that participated in the first phase but were advised that they were unlikely to be realistic contenders, as
well as sources who did not participate at all in the first phase, are allowed to submit proposals and have
those proposals fully considered. A third step may be added to allow for a down select to two offerors
where a pre-award IBR will be conducted on each proposal to finalize the cost, schedule, and performance
baselines, complete the risk management plan, and select the best offeror for award of the contract.
The type and amount of information the IPT requests in the first phase step depends on the type of
acquisition. In commercial and non-developmental item acquisitions with limited or no development, the
information requested in the first step can focus on past performance references and commercial catalogs.
Such information would give the IPT a good sense of which offerors have demonstrated their success in
applying their capabilities on similar projects.
Advising prospective offerors, in the first step of their competitive viability should limit the number of full
technical and cost proposals the IPT receives. Limiting the number of full proposals received should save
valuable resources for both the agency and prospective contractors. Prospective offerors' up-front
expenditures will be reduced, and they need not expend more resources until after they have been advised
of their likelihood of being competitive for the award. A multi-step process may, therefore, encourage more
participation by firms that have successfully performed in the private sector, but because of the high cost,
have not previously chosen to compete for Government contracts.
Regardless of whether or not development is required, a multi-step approach allows the acquisition to
benefit substantially from the efficient and effective communication between sources and agency personnel.
These communications will foster the development of requirements and evaluation criteria that allow the
best fit between agency needs and marketplace capabilities. Sources that are advised, based on the first
step review, that they are strong competitors should be encouraged to participate in such a due diligence
effort. As a general matter, however, because the interchange occurs before issuance of the solicitation for
proposals in the second step, all interested sources will have the opportunity to participate. Agencies that
are not bound by the requirement in the Office of Federal Procurement Policy Act and the Small Business
Act that all responsible sources be allowed to submit offers, can restrict participation in the due diligence
effort to those offerors selected in the first phase, making it even more beneficial. This is consistent with
the definition of budget authority contained in section 3(2) of the Congressional Budget and Impoundment
Control Act of 1974, as amended by the Omnibus Budget and Reconciliation Act of 1990.
Multi-Step acquisition provides incentives to bidders to invest more of their own resources to perform due
diligence to learn about agency needs and develop innovative high value solutions. The multi-step approach
provides an incentive for offerors to invest resources in performing due diligence. Once an offeror has been
told that, based on the first step review, it is a leading contender to receive the award and it knows that only
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a limited number of other offerors are in that position, the offeror has a strong incentive to work with the
IPT, end-users, and others to obtain good information about the agency's needs. Offerors will be able to
assess well the gaps between the functionality and performance available using existing assets and the
functionality and performance desired. There is also a strong incentive to understand what is expected by
those who will have to use, maintain, and rely on the new system. This information and understanding can
enhance substantially offerors' ability to submit high value proposals and avoid contract disputes.
It is not necessary in the multi-step process outlined above to include firm requirements or evaluation
criteria for the second step solicitation in the initial notice or before due diligence is complete. As a result,
the dialogue between prospective offerors and agency personnel can contribute substantially to the
development of requirements and evaluation criteria that yield very effective competition. The benefits of
competition depend not only on the number of offers received, but also on how likely the offerors are to
submit proposals that will meet the agency's needs and provide good value. It is better to receive three
robust offers than ten mediocre ones. By accommodating and targeting marketplace capabilities that are
suitable for meeting agency needs, the refined solicitation (that is produced by a multi-step approach) puts
offerors in a good position to propose what the agency actually needs and wants and increases the
probability of awarding a contract that represents the best value available in, or capable of being developed
by, the marketplace.
Of course, if the Government believes it is appropriate (e.g., the development work will be substantial) to
offer further incentives, the Government may award competing prototype contracts with limits on the total
costs to be reimbursed by the Government (see II.3.3, Competitive Prototyping). This type of contracting
can be used if the agency decides a pre-award IBR is necessary to establish a firm baseline with a high
probability of achieving the cost, schedule, and performance goals for the contract or module before award
to prevent the potential need to ask for a baseline change if the IBR is done after award.
The term prototype normally means a physical deliverable that can demonstrate actual performance
characteristics. For long-duration contracts that include significant development, it may be impractical to
proceed all the way through completion of a prototype. In lieu of a prototype, the Government may require
an initial detailed design activity that is sufficient to demonstrate the adequacy of the proposed technical
approach and enable the accurate estimation of the cost of development.
There is no generally preferred contract pricing mechanism for a multi-step acquisition. The pricing
mechanism will depend on the type of acquisition. If the acquisition is for a commercial or nondevelopmental item or for a limited development effort, it should be a fixed-price effort; if, however, the
acquisition is for a full-scale developmental system, a cost reimbursement contract may be necessary if the
risk is too great for a fixed-price contract. For development efforts, however, thresholds should be
established beyond which the project would not be cost-beneficial and should be considered for termination.
II.3.3. Competitive Prototyping
To mitigate the risk of full-scale or limited development, agencies may use competitive prototyping. In
competitive prototyping, contractors offering alternative system design concepts are selected to develop
prototypes of their products. In acquisitions with limited development, the development work can be
completed as part of the prototyping effort. When limited development is done as part of the prototyping
effort, the contractor would be ready to move to full-scale production after satisfactorily completing the
prototype.
Whether full-scale or limited development is contemplated, both contractors and the agency can use the
competitive prototyping phase to exchange information. This opportunity gives the contractor a better idea
of what the end-users need. Similarly, it allows the agency to learn what the marketplace can provide. As
is the case with multi-step acquisitions generally, continuing needs definition and market research in a due
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diligence effort—conducted with those sources selected to develop prototypes—allows for an effective and
efficient information exchange. This exchange will foster achieving the best fit between agency needs and
market capabilities. Prototyping also allows the Government to obtain enough information about the design
and production to be able to determine the product's subsequent affordability. A goal of any prototyping
and development effort is to get the project developed to the point that the agency can use firm fixed-price
contract for production and/or implementation.
If full-scale development is contemplated, competitive prototyping can be used to verify that the chosen
concepts are sound, to perform in an operational environment, and to provide a basis of selection of the
system design concept to be continued into full-scale development, before the agency commits to large
scale funding. Prototypes may range from a principal end item or critical subsystem, to a limited and less
than complete development model. It is anticipated that the winning concept and contractor of the
competitive prototyping evaluation will then move into full-scale development and initial production. In
awarding the prototype contracts, agencies may provide different funding amounts to each contractor
depending on several circumstances (e.g., particular design, the amount sought, and the concept's potential).
When using competitive prototyping in advance of full-scale development, the competitive prototyping
contracts should provide for contractors to develop and submit proposals for full-scale development and
initial production by the conclusion of the prototyping effort. When the agency is doing development after
the prototyping effort, agencies can use fixed-price contracts in which the performance standards may vary
to contain the development effort.
If only limited development is necessary, a commercial style approach can be used in which the
development can be accomplished as part of a fixed-price prototype contract. This approach contains the
development risk and is most appropriate in cases where the development is an extension of a commercial
item or otherwise existing technology (e.g., for products that can be produced on a flexible manufacturing
line).
Awarding at least two combined prototyping and development contracts provide a strong incentive for
contractors to devise the highest value performance-cost tradeoff. In some cases, the contractor may choose
to invest some of its own resources in development, particularly if the item has commercial as well as
Government use. As when prototyping is done in advance of development, agencies may provide different
amounts of funding to each contractor. As an alternative to the award of multiple combined prototype and
development contracts (i.e., when at least two awards are not feasible) an agency can consider whether an
upgrade of the current system (presumably requiring no more than limited development) is a realistic option
that would provide competitive pressure.
A major benefit of the commercial style approach that combines development with prototyping under
competitively awarded fixed price contracts is that it can avoid any need for the submission of certified cost
data or compliance with Government cost accounting standards for the purposes of determining the initial
price or supporting contract payments. Firms doing business in the commercial market view government
demands for the submission of certified cost data, compliance with Government accounting standards and
the associated burdens and risks to be among the most significant barriers to their participation in
government contracting. The commercial style approach, by avoiding the need for such data and
accounting, provides increased access to the Nation's integrated industrial base and the commercial
assembly lines, technology, components, and procedures that can serve as the basis for achieving an
agency's functional and performance objectives with only limited development.
II.4)

SELECT CONTRACT TYPE AND PRICING MECHANISM

It is incumbent upon the agency IPT to clearly define the performance requirements and estimated costs for
major acquisitions before RFPs are issued. This process starts with the development of the WBS to identify
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the requirements and the use of cost estimators and systems engineers to develop the Government cost
estimate to be used in the contract negotiations. The Government cannot issue broad based statements of
objectives without the basic performance standards and allow the contractors to set the scope of work and
costs because the Government has not done sufficient market research and requirements definition to
establish initial baselines upon which to evaluate offerors' proposals. This up-front planning work allows
the Government to assess the amount of risk to the contractors and select the appropriate contract type to
protect both the Government and contractors from a high probability of program failure to achieve cost,
schedule, and performance goals. The objective is to negotiate a contract type and price (or estimated cost
and fee) that will result in a reasonable contractor risk and provide the contractor with the greatest incentive
for efficient and economical performance. Agencies should make good use of contract type by matching
the type of contract to how much risk there is to meeting the requirement. The amount of developmental
risk determines how accurate the Government and the contractor's cost estimates are likely to be.
The Government's preferred contract type is Firm-Fixed Price (FFP), because this contract type is used
when the risk involved is minimal or can be predicted with a reasonable degree of certainty. When used for
acquisitions with minimal risk this type of contract has the greatest probability of successful achievement
of its cost, schedule and performance goals. The use of an EVM system on FFP contracts is based on the
nature of the work. If this type of contract is used when the acquisition has a significant amount of
development work, the Government is required to include the FAR EVM requirements in the contract
Fixed-Price Incentive contracts and all cost type contracts should be used as appropriate for the type of risk
as discussed in FAR Part 16. These contracts should be performance-based and completion type contracts.
Earned Value is required on all of these contracts because of their inherent risk. The business case for
major acquisitions that use these types of contracts must clearly explain and list the risk that cannot be
mitigated and why the risk cannot be mitigated through another approach. The risk should be quantified in
the cost, schedule, and performance goals.
Time and Materials and Labor Hour Contracts are not appropriate for major acquisitions that have passed
the planning stage. They are to be used only when it is not possible at the time of placing the contract to
estimate accurately the extent or duration of the work or to anticipate cost with any reasonable degree of
confidence. These types of contracts may be imbedded in the prime contract for short duration
unquantifiable work, but never used as the primary vehicle for the delivery of products or services. Earned
Value is required on these types of contracts if they are used for development work.
For long-duration contracts (that cannot be broken into modules) that include significant development, it
may be impossible to estimate the cost of performing the entire contract with sufficient accuracy to use a
fixed price or structured incentive contract from day one. As the contract progresses and the ability to
estimate the cost of performance increases, the use of such contracts becomes more practical. Therefore, it
may be desirable to initiate the work with a small, short duration time and material or cost plus fixed fee
contract for studies of early design, evolve to a cost plus award fee or cost plus incentive fee contract for
later design and initial development, and then to a cost plus incentive fee, fixed price incentive, or fixed
price contract for initial and full scale production once all development work is complete. For such
contracts, it also may be desirable to negotiate the cost or price in increments. The initial estimated cost or
price would be for the studies or early design. As work progresses, the estimated cost or price should be
renegotiated upward at appropriate points in the contract as those costs become more predictable.
II.5)

ISSUE THE SOLICITATION

Solicitations should make the most effective use of competition. Generally, increased public exposure to
agency functional and performance objectives will increase not only the quantity of solicitation, but also
the quality of the procurement. Solicitation exposure is important, especially when trying to expand the
supplier base for major asset acquisitions beyond those few firms that regularly sell only to the Government
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(sometimes so dependent on Government business that a monopoly exists) to include firms with significant
commercial sales.
In addition to notices in the in Federal Business Opportunities and alternative electronic means when
available, the IPT should make sure that upcoming or recently released solicitations get announced in trade
journals and at related conferences.
The solicitation should explain the mission need in terms of functional and performance objectives (i.e.,
capability targets versus equipment needs), schedule, and operating constraints. To verify that the
performance standards are measurable, the IPT should develop a preliminary quality assurance surveillance
plan that defines the process for measuring the standard. Performance standards that cannot be measured
need to be deleted and another measurable standard developed. Offerors should be free to propose their
own technical approach, main design features, sub-systems, and alternatives to schedule, cost, and
functional and performance capability goals.
In developing the evaluation factors to be considered for award,
agencies should make allowances for trade-offs among technical
features and between technical features and cost. Market
analysis, as discussed in the Planning and Budgeting Phase, can
help an agency better understand the general capabilities and the
state-of-the-art available in the marketplace.
However, the IPT should not limit competition unduly by making
trade-offs between price and technical factors too early in the
solicitation and evaluation process. Targets should be considered
for inclusion in solicitations in place of mandatory minimum
requirements.

If an agency wanted to buy a specific
fleet asset, it might try to discover
every capability available in the
market place and then, before
issuing the solicitation, establish
which capabilities it wants. A better
way is to solicit for that particular
asset, including any particular target
performance capabilities the agency
wants, and wait for the various bid
offers to come in before making
trade-offs.

Market research continues until contract award. It need not be completed prior to issuing the solicitation;
in fact, it may be counterproductive to do so if it results in the adoption of minimum requirements in the
solicitation that severely limit the range of possible best value tradeoffs. Market research includes the
information that members of the Source Selection Team and IPT gain after receipt of offers, but prior to
award, as a result of reviewing offers and communications with offerors.
In issuing the solicitation, agencies should consider as an evaluation factor the manner in which the offeror
proposes to deal with the various risk considerations.
For example, the evaluation strategy in the
solicitation should prefer proposals that offer limited or no development over those that offer full-scale
development.
The solicitation must require the contractor to operate and maintain an earned value management system to
manage the acquisition during its performance period. The system must provide, at a minimum, monthly
status reports to the agency IPT on the achievement of, or deviation from, the cost, schedule, and
performance goals established for the acquisition. The solicitation for all major acquisitions must contain
the appropriate FAR EVM provision for either a pre-award IBR or a post-award IBR, and the FAR EVM
clause (see FAR Part 34). In addition, the agency must include the reporting requirements for the agency's
oversight needs. Additional reporting may be necessary to manage programs that are not meeting goals.
Non-major acquisitions should use EVM to the extent necessary to ensure the program meets its cost,
schedule, and performance goals. The solicitation must also provide for the accomplishment of EVM
system acceptance reviews for verifying a previous system acceptance or conducting an acceptance review,
as needed. The schedule for system surveillance reviews should also be included.

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IPTs should conduct orientation briefings for industry and allow industry to comment on the acquisition
strategy and a draft solicitation. The objectives are to clarify the solicitation requirements and remove
inhibitors to innovative solutions.
II.6)

PROPOSAL EVALUATION AND NEGOTIATION

A Source Selection Team (SST) (whose members come from the IPT) should evaluate proposals based on
the evaluation criteria in the solicitation. The SST should determine to what extent each proposal meets
the criteria included in the solicitation and compare the proposals to each other based on those
determinations. If appropriate, the SST should conduct negotiations with offerors to clarify and improve
proposed technical solutions and costs. The team should prepare analyses and recommendations for
presentation to senior management. If a pre-award IBR is required, it must be included in the proposal
evaluation process during the best value tradeoff analysis. If a pre-award IBR was not contemplated at the
time of the solicitation, but the SST determines that the proposals received do not clearly demonstrate that
the cost, schedule, and performance goals have a high probability of being met, an IBR can be conducted
before the award is made.
In selecting from competing alternatives, the reviewers, consistent with the solicitation, should consider:



Functional and performance capabilities of the proposed solutions in relation to the mission needs
and program objectives, including resources required and benefits to be derived by trade-offs, where
feasible, among technical performance, acquisition costs, sustainable design principles, ownership
costs, and time to develop and field.



The competitors' relative accomplishment record (past performance).



Offeror's documentation from a Cognizant Contracting Officer or a Cognizant Federal Agency that
has conducted a systems acceptance review that the EVM system proposed for use meets the
guidelines in EIA Standard 748. The SST should ensure that the documented system is compatible
with the contemplated contract and that the contractor will actually use it to manage the project.



If the offeror proposes to use a system that has not been determined to be in compliance with the
EIA Standard, the offeror's comprehensive plan for compliance must be reviewed to ensure the
system will likely be validated in a reasonable time to provide adequate reporting on contract
status. The SST must schedule the systems acceptance review within the time established in the
contract.

The contracting agency should ensure that the documented system is compatible with the contemplated
contract and that the contractor will actually use it to manage the project. The contract must set a specific
time for the system to be acceptable.
For long-duration contracts that include significant development, the effects of competition will drive
competing suppliers to make overly optimistic estimates of the cost of performing the contract. If a contract
is awarded at an estimated cost or price that is substantially less than the probable cost of performing the
contract, the likelihood that the Government will receive the product or service on time and within the cost
estimates is unlikely. If the contract requirements were appropriately written to reflect the true needs of the
agency to meet its strategic goals and objectives, a low probable cost of performing the contract will result
in the project's failure to meet essential goals. The evaluation process must require competitors to
demonstrate the realism of their proposals to actually achieve the cost, schedule, and performance goals.
Agencies are graded on their ability to achieve major acquisition goals, because failure to meet those goals
causes budgeting and performance problems for the agency and reflects badly on the agency's and the
project manager's ability to provide for the commitment to the public to be good stewards of public funds.
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One method to reduce the probability of acquisitions not meeting original goals is to conduct an IBR prior
to the award of any contract. An IBR may be conducted on the selected offeror or on the best two offerors.
If the IBR is to be conducted on the best two offerors, provision for payment to both for the conduct of the
IBRs should be made. The savings from keeping competition in the process until the end of the IBRs will
more than cover the cost of conducting the IBRs. Deficiencies identified by the Government evaluation
team during the IBR must be conveyed to the competitor, and corrected by proposal revisions. The
estimated cost or price of any resulting contract must include the cost of correcting those deficiencies.
II.7)

CONTRACT AWARD

The Source Selection Authority (SSA) selects the successful contractor. If a trade-off process (see FAR
Part 15.101–1) is used, the award decision should ensure that any higher price paid is worth the perceived
benefits, and is within the planned funding level for the project. However, if cost, schedule, or performance
parameters proposed by the contractor offering the best value to the Government do not achieve program
objectives within funding limitations, the SSA should discuss the funding shortfall with the Executive
Review Committee. The Executive Review Committee will then decide if the project's revised cost-benefit
ratio, in comparison with other potential projects, remains large enough, given the new information, to
warrant award of the contract. If not, the SSA should terminate the acquisition and evaluate how and why
the process failed.
II.8)

CONTRACT MANAGEMENT

The success or failure of capital asset acquisitions to achieve cost, schedule, and performance goals can
significantly affect the agency's ability to maintain budget discipline and achieve its strategic plan. Program
managers need visibility early on into a contract's progress to identify any problems. This allows time for
contractors and the Government to implement corrective actions before significant deviation from goals
results. Agency financial management and control systems should have activity based costing capability
to accumulate the actual costs of the project and integrate them with performance indicators to give program
managers a clear understanding of how resources are connected to results.
If corrective actions cannot be implemented to maintain the expected return on investment, the contract can
be terminated with limited loss, and planning for another solution may begin promptly. Information from
the contractor's management system should be incorporated in the agency's financial management and
control system. The agency's system should accumulate the actual costs of the project (including both
contract costs and agency program management costs) and integrate them with performance indicators to
give program managers a clear understanding of how resources are connected to results. Appendix 3
provides an example of the earned value management system concept. If a pre-award IBR was not
conducted, it is essential that a post-award IBR be performed as soon as practical after contract award. This
IBR must be completed no later than six months after contract award. If the post-award IBR results in a
change to the cost, schedule, and performance goals, the new baseline must be approved by the ERC and
OMB before being implemented.
Using EVM, the contractor plans its work using a contractually specified work breakdown structure as the
baseline. The objectives, tasks, services, or deliverables that must be produced by the organization are
described in the work breakdown structure. The IPT ensures that the contractor plans, budgets, and
schedules the work effort in time-phased "planned value" increments constituting a performance
measurement baseline (time-phased budget).
The contractor assigns the planned work for cost accumulation and individual responsibility to control
accounts and subsidiary work packages under the cost-control accounts. The sum of the budgets for all the
work packages scheduled to be accomplished is the "planned value" of the effort. This is called the
Budgeted Cost for Work Scheduled.
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By integrating the responsible organization and the specific deliverables at the control account or work
package level, the project manager can see the relationship between the work and the responsible resources.
The program manager can pinpoint both where problems occur and the responsible party. Work that does
not earn its planned value can be identified so that corrective actions can be taken and new estimates of
budget needs made.
As work is completed in the work packages, it is "earned" on the same budget dollar basis as it was planned.
The sum of the budgets for completed work packages and completed portions of open work packages is the
earned value. This is called the Budgeted Cost for Work Performed. The cost actually incurred and
recorded in accomplishing the work performed within a given time period is called the Actual Cost of Work
Performed.
Measuring the amount of work accomplished against the original planned baseline and against actual costs
provides critical management visibility on the achievement of, or deviation from, goals. Management
systems that only track actual expenditures against planned expenditures fail to provide the key piece of
management information—amount of work actually accomplished—needed to make appropriate decisions
about the status of the contract. Milestones must be defined in terms of products or functions that are
measurable through demonstration or observation such that the percentage of completion can be determined
in terms of dollars expended for milestones at certain points in time.
Contractor accounting systems should accumulate actual costs of accomplished work, which is compared
with earned value, providing a cost variance for the accomplished work and indicating whether the work is
over- or under-running its plan. Planned value, earned value, and actual cost data provide an objective
measure of performance, enabling trend analysis and evaluation of cost estimated at completion at all levels
of the acquisition.
The EVMS will provide useful information for all levels of the management team. The contractor's EVMS
will provide the following information for analysis:






II.9)

Change control
Cost variance
Understanding of whether
technical objectives are being
achieved
Variance analysis







Performance variance
Schedule variance
Identification of problem
areas at both the
organization and work
breakdown structure levels.
Variance at completion
analysis

ACQUISITION ANALYSIS

II.9.1) Contract Performance Evaluation
The IPT should receive monthly, or more often if necessary, status reports from the contractor on the
acquisition. Direct access to the contractor's EVM system, if negotiated into the contract, can substitute for
or supplement formal reporting. If the acquisition is not achieving cost, schedule, or performance goals,
the IPT should determine the reasons for the deviations and the corrective actions planned by the contractor.
The corrective actions should be evaluated as to whether they are likely to be effective. If the corrective
action cannot return the contract within goals before contract completion, it must at least ensure that the
deviations will not continue to expand and that the current estimates to complete the contract are realistic.

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Agencies should establish thresholds for deviation from goals that require Executive Review Committee
notification when exceeded. FASA Title V requires agency head review if major acquisitions are projected
not to achieve at least 90 percent of cost, schedule, and performance goals. Agencies may establish tighter
thresholds. If the threshold goals will not be achieved at contract completion, the IPT should prepare an
analysis of the estimated changes in cost, schedule, and performance goals and whether the acquisition
would remain cost-beneficial and should continue to receive priority in comparison to other projects at the
new funding levels. It is important to note that a recommendation to reduce the performance requirements
also affects the amount of cost and schedule overruns. Not only has the ability to meet strategic goals and
objectives been effected, but the costs and schedules are for a lesser amount of work so the deviations must
be adjusted upward to reflect the lesser scope of work.
The IPT's analysis and recommendations should be evaluated by the Executive Review Committee for a
determination to:
Continue the acquisition (by reallocating or seeking additional funds through OMB);
Restructure the acquisition with lower goals (and not seek additional funding); or
Terminate the acquisition.
Periodic status reports should be provided by the IPT to the Executive Review Committee on all major
acquisitions, even if they are within goals. Because of changing technology, mandates, and mission, a
project within goals may no longer provide the agency with the highest return on the use of the funds.
II.9.2.) OMB RMO Review
OMB's RMO staff will review status information for all major acquisitions at least once a year, or as
necessary, for critical acquisitions and those other major acquisitions that are not projected to achieve 90
percent of goals. RMOs shall request a sample or all of an agency's Major Acquisition Business Case
with the annual budget submission to OMB. OMB reviews the reasons for deviation from goals, the
reasonableness of the corrective actions proposed, and the validity of increased cost estimates. OMB
considers approving a re-baseline proposal only when the agency has provided justification, based on an
IBR, demonstrating the new goals have a high probability of success and that the acquisition will still have
a benefit-cost result that justifies continued funding after comparison with the other projects in the portfolio
and budget limitations. Acquisitions not meeting objectives that have no acceptable plan for fixing the
problems may be recommended for termination and the agency instructed to return to the Planning Phase
for consideration of alternative solutions.
If OMB agrees to the new baseline and the Congress funds it, the project may measure deviations from the
new baseline, but all reporting on the project/program must also show the deviations from the original
baseline.
II.9.3) OFPP Assessment
OFPP is responsible, under FASA Title V, for submitting an annual assessment to the Congress on progress
made by civilian agencies in achieving 90 percent of acquisition goals. The Secretary of Defense has the
same requirement for Defense acquisitions. Civilian agencies must submit with their annual budget a list
of all major acquisitions with the original cost, schedule, and performance goals and all deviations over 10
percent to the original baseline from the start of the acquisition to the date of the budget submission.

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II.10)

CAPITAL PROGRAMMING GUIDE

ACCEPTANCE

Acceptance is the final step in the Acquisition Phase. Upon acceptance of the asset, the asset moves to the
Management-in-Use Phase. The IPT should ensure the asset meets the requirements of the contract. Often
this will be accomplished through an acceptance test plan. Acceptance testing can be performed during
and/or at the end of contract performance.
Effective testing will determine whether the agency received the benefits it anticipated and whether the
system is acceptable for use in accomplishing the agency's mission. Agencies should invest adequate
resources to ensure that there is a thorough test plan. A thorough plan is one that will accurately determine
if the contractor's product meets all of the requirements of the contract. The plan should also determine
whether the asset is capable of meeting the program needs and providing the projected benefits which
supported the project. If a commercial or non-developmental item is procured, the IPT should consider
using commercial quality standards or the contractor's quality system to ensure acceptability. Where
appropriate, independent validation, verification, quality assurance processes, and regression testing should
be required as part of testing for acceptance.
Having established a thorough test plan, managers should ensure it is followed, the tests are performed
rigorously, and acceptance does not occur unless each item of the test plan is fully met. Properly conducted
demonstrations evidencing the product's ability to meet the test plan and program needs and to provide the
anticipated benefits are very important. Time should be planned in the contract schedule for such
demonstrations.
Agencies should also ensure that unacceptable ratings with respect to contract requirements are effective
disincentives to contractor's poor performance. When appropriate, agencies should withhold payment or
fee depending on the contract's payment mechanisms. Agencies should also make it a policy to use accurate
performance ratings in subsequent contract award decisions.
If the agency accepts the asset with deviations from the contract requirement, these deviations should be
documented, including any consideration (e.g., reduction in price) received from the contractor as required
by the contract. Formal contractor performance evaluations are required to be completed by the IPT at least
annually and at completion of the contract. These evaluations are entered into the past performance
database used by the agency.
The evaluations must reflect an accurate summary of the contractor's performance in meeting the cost,
schedule, and performance goals from the beginning to the end of the contract. When entered in the past
performance data base they provide a contract performance record that can be used by Government source
selection teams when evaluating the contractor's potential for other contract awards.

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III. MANAGEMENT IN-USE

III. MANAGEMENT IN-USE
Introduction
The Management-In-Use Phase begins after completion of the Acquisition Phase. Effective ManagementIn-Use requires the continuous monitoring of an Agency's inventory of capital assets to ensure they are
maintained at the right size, cost, and condition to support agency mission and objectives. ManagementIn-Use is generally the longest phase of the investment or asset life-cycle. Ownership costs, such as
operations, maintenance (including service contracts), energy use, and disposition, can often consume more
than 80 percent of the total life-cycle costs. Agencies must review, properly plan for, and actively manage
their investment during this phase and employ effective measures of an asset's financial and physical
condition and its operational support for the agency mission. This portion of the Guide describes tools that
can be used to ensure the continued viability of each capital asset to support the agency mission. Unlike
other sections of this guide, the actions in the Management-In-Use Phase can occur simultaneously and
some activities necessarily occur iteratively.
III.1) OBJECTIVES DURING MANAGEMENT-IN-USE
Key objectives during the Management-in-Use Phase are: 1) to demonstrate that the existing investment is
meeting the needs of the agency, delivering expected value or that the investment is being modernized and
replaced consistent with the Agency's enterprise architecture; and 2) to identify smarter and more cost
effective methods for delivering performance and value. Thus, an operational analysis seeks to examine
specific areas such as: Customer Results, Strategic and Business Results, and Financial Performance.
The following questions help reveal useful information about each area:



Are annual operating and maintenance costs comparable to the estimates developed during the
Selection, Planning, and Budgeting Phases? (Financial Performance)



Are operational costs to the customer as low as they could be for the results delivered? (Customer
Results)



Is the asset meeting performance goals established during the Selection and Planning Phases?
(Customer Results)



Is the asset performing in accordance with the sustainable design? (Strategic and Business Result)



Is the asset continuing to meet stakeholder needs? (Customer Results)



Does the asset continue to meet business needs and contribute to the achievement of the
organization's current and future strategic goals? (Strategic and Business Results)



Are there smarter or more cost effective ways of deliver the functionality? (Financial Performance)

To ensure sound investment decisions throughout the life of the asset, managers at all levels must use the
information derived from these types of questions.
III.2) OPERATIONAL ANALYSIS IS A KEY TOOL IN MANAGEMENT-IN-USE
Operational analysis is a method of examining the ongoing performance of an operating asset investment
and measuring that performance against an established set of cost, schedule, and performance goals. An
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OMB Circular No. A-123, Management's Responsibility for Internal Control, emphasizes
effectiveness and efficiency of operations as one of its three core objectives. Agencies should ensure
that the appropriate controls are in place to make sure that the asset is being managed effectively.
For capital investments, the greatest level of operational efficiency occurs at the asset or project
level. To improve the accuracy and efficiency of operational data collection, whenever possible, an
agency should employ an efficient way of collecting and analyzing operating cost and performance
data.
operational analysis is, by nature, less structured than performance reporting methods applied to
developmental projects and should trigger considerations of how the investment's objectives could be better
met, how costs could be reduced, and whether the organization should continue performing a particular
function.
While great emphasis is often placed on meeting the budget, scope, schedule, and goals during the
Acquisition Phase, developmental costs are only a fraction of the asset's total life-cycle costs. Operations
is a critical area where improved effectiveness and productivity can have the greatest net measurable benefit
in cost, performance, and mission accomplishment. A periodic, structured assessment of the cost,
performance, and risk trends over time is essential to minimizing costs in the operational life of the asset.
Beyond the typical developmental performance measures of cost and schedule performance, an operational
analysis should seek to answer more subjective questions in the specific areas of:






Customer Satisfaction,
Strategic and Business Results,
Financial Performance, and
Innovation

In addressing Customer Satisfaction, the analysis should focus on whether the investment supports
customer processes as designed. The focus is on how well the investment is delivering the goods or services
it was designed to deliver.
Strategic and Business Results measure the effect the investment has on the performing organization itself,
and should provide a measure of how well the investment contributes to the achieving the organization's
strategic goals.
In measuring the Financial Performance of an operating asset, the operational analysis should compare
current performance with a pre-established cost baseline. While financial performance is typically
expressed as a quantitative measure, the investment should also be subjected to a periodic—preferably
annual—review for reasonableness and cost efficiency.
Addressing innovation in the operational analysis is an opportunity to conduct a qualitative analysis of the
investment's performance in terms of the three previously mentioned areas. It also demonstrates that the
agency has revisited alternative methods or achieving the same mission needs and strategic goals.
Operational analysis is also an opportunity to conduct a qualitative analysis of the investment's performance
in a holistic fashion. The analysis should address issues such as greater utilization of technology or
consolidation of investments to better meet organizational goals and also include an ongoing review of the
status of the risks identified in the investment's Planning and Acquisition Phases.
Operational analysis may indicate a need to redesign or modify an asset if previously undetected faults in
the design, construction, or installation are discovered during the course of operations; if operational or
maintenance costs are higher than anticipated; or if the asset fails to meet program requirements.
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Operational analysis may show a need to apply an improvement methodology, such as value management,
to identify better ways for the asset to meet its life-cycle cost and performance goals. Such analysis may
also help to identify where faulty operations are eroding the asset's ability to perform its function.
Operational analysis will lose much of its benefit to the capital programming process if early warning
indicators do not serve as a trigger mechanism within the agency to take corrective actions.
III.3) OPERATIONAL ANALYSIS PROCESS AND OUTCOME
The operational analysis process consists primarily of tracking and identifying the operational cost and
performance of assets in the Management-In-Use Phase of their life cycle. If any of the cost, schedule, or
performance variances are 10 percent or more, agencies are to provide a complete analysis of the reasons
for the cost overrun or performance gap with planned actions to correct the variance and share techniques
that generated the savings. Agency discussions should address lessons learned, why the problems occurred,
or how the savings were realized. If the asset cost or schedule variance is +/– 10 percent and/or if the
performance goals are not being met, then the project requires a more in-depth operational review in which
relevant indicators will be applied for analysis purposes. The outcome of the analysis may include
recommendations to redesign or modify an asset before it becomes a problem, identify areas where cost of
ownership can be reduced, or potentially serve as input to the Select Review.
Regardless of performance of operational indicators, a formal operational analysis is warranted for every
steady-state project. Recommendations and evaluations will be consolidated into the project's operational
analysis plan. This plan will continuously be reviewed and updated as future operational analyses will be
conducted yearly or on an as-needed basis.
Agencies must submit information about their data collection methods and evidence that the methods used
lead to the collection and use of valid and accurate performance data. Only current, complete, accurate, and
relevant data can help the agency to make informed decisions regarding the allocation of resources, compare
actual vs. planned results, and provide meaningful feedback to improve the planning process. The
collection and verification of accurate asset or investment data should be a priority in establishing the
baseline and collecting actual operational data.
III.3.1.) Continuous Monitoring
Whether an asset is newly acquired or already operational, focus should be placed on analyzing each asset's
ability to support the organizational mission. Continuous monitoring of both supply (the assets currently
available in the inventory) and demand (the agency's changing mission requirements) is essential. The
resulting gap analysis should be documented in the Enterprise Architecture (EA), Real Property Asset
Management Plan, or other strategic planning tool.
These tools document the agency's strategy for integrating capital programming and agency mission
requirements. The agency should analyze their portfolio of capital assets, set goals and priorities for the
optimization of the inventory, explain their use of performance indicators and analysis in decision-making,
and develop a strategic timeline outlining improvement initiatives.

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Executive Order 13327, the Federal Property Reform Management Act (PL 114-318), and the
corresponding guidance issued by the Federal Real Property Council (FRPC) and the Office of
Management and Budget, defines the basic descriptive elements each Agency should know about
every asset in their real property inventory. All data is required to be collected at the individual,
constructed asset level and reported to the Federal Real Property Profile database, managed by the
General Services Administration, on an annual basis. In addition to a number of key inventory data
elements, the guidance also identifies performance measures for real property, including:
Operating Costs per Square Foot—Costs attributed to recurring maintenance and repair, utilities,
janitorial and roads/grounds expenses.
Condition Index (CI)—A measure of a facility's condition at a particular point in time. The FCI rating
is a ratio of the cost of repair needs of the asset divided by the current replacement value of the asset.
Office Space Utilization (Square Feet per person) —Agencies report office space utilization in square
feet per person to help identify office space that can be used more efficiently, consolidated, or
disposed.
Analyzed separately and in combination with each other, along with other key data points, the
performance measures can help the agency determine reinvestment priorities. For example, an asset
with high utilization and that is critical to an agency's mission execution, but that has a poor condition
index, requires immediate attention. Such an asset should receive funding priority over an asset that
is mission-critical with low utilization with the same poor condition index. Conversely, an asset with
low mission execution value, poor utilization and a poor condition index could be a viable candidate
for disposition. These and other agency-specific performance indicators and data points are powerful
tools that allow agencies to segment their entire asset portfolio in a quantitative, objective manner for
analysis. This is discussed further in section III.4, Asset Disposition.

III.3.2.) Operations and Maintenance
Poorly performing assets detract
from mission effectiveness by
utilizing resources that could be
used more effectively to support
other mission priorities. If not
properly managed, a capital asset's
useful life can be shortened
dramatically or prolonged beyond
the planned termination date at high
cost and risk, thereby reducing the
return on the taxpayers' investment.
Each asset should have an
Operations
and
Maintenance
(O&M) plan that outlines the
procedures and responsibilities for
scheduled preventive and regular or
routine corrective maintenance.

A 100,000 square foot (sf) office building just outside of
Washington, D.C. is separately metered for all utilities. The
owner began comparing the facility's utility costs to properly
adjusted private sector benchmarks and discovered that the
asset's electricity costs were $1.20/sf over market averages. The
asset manager alerts field personnel who are able to study and
correct the problem, saving over $120,000 per year in wasted
electricity charges. If the building were part of a larger facility
or complex of buildings where one electricity meter monitored the
entire complex, for accounting purposes the electricity costs
would be allocated by square foot across the entire complex of
assets (a common occurrence). The $120,000 in wasted
electricity costs is no longer easily recognizable, and never raises
the red flag for management attention. Cost and energy savings
such as these are one reason the Energy Policy Act of 2005, sec.
103, requires the installation of meters and advanced meters of
all Federal buildings (where appropriate) by the year 2012.

The elements of an Operations and Maintenance Plan include:
• For scheduled preventative maintenance:
o Sign-offs to instill personal responsibility,
o Training of use staff, and
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o Tracking of labor and material costs.
For predictable corrective maintenance:
o Budget expenditure for minor maintenance and repair, and
o Maintenance contracts.

To ensure efficient operations, relevant and appropriate public and private sector benchmarks should be
implemented whenever possible. For example, real property managers should benchmark an asset's
janitorial costs against those of their private sector counterparts. As a reminder, benchmarks should be
adjusted to reflect differences in accounting practices (i.e., capitalization thresholds or indirect costs), if
necessary. Combined with strategic targets, benchmarks contribute significantly to improved performance
management and informed decision-making.
Some Agencies have implemented computerized maintenance management systems (CMMS) to manage
their preventive maintenance and service call workload. These systems automatically generate and track:







Instructions and schedules for preventive maintenance
Equipment warranty information and automatically filing claims when appropriate
New work orders
Service call response time and customer satisfaction
Service call history to alert management to potential problem areas

The use of these systems allows management to measure operating performance against established goals
such as system downtime, preventive maintenance hours, or backlog. Service call history along with other
diagnostic tools can help managers proactively identify and correct deficiencies in advance of breakdown,
reducing unexpected downtime and repair costs.
III.3.3) Post Implementation Review and Post-Occupancy Evaluation
Whereas operational analysis is a control mechanism during the operational life cycle of an asset, the Post
Implementation Review (PIR) for IT projects and a similar Post Occupancy Evaluation (POE) for
construction projects are diagnostic tools to evaluate the overall effectiveness of the agency's capital
planning and acquisition process.
The primary objectives of a PIR/POE are:
 To identify how accurately a capital investment project meets the objectives, expected benefits, and
the strategic goals of the agency;
 To ensure continual improvement of an agency's capital programming process based on lessons
learned; and
 To minimize the risk of repeating past mistakes by providing quality services to business partners
and customers.
Both a PIR and a POE evaluate an investment's efficiency and effectiveness to determine how well the
investment achieved the planned functionality and anticipated benefits. The POE also determines if the
investment supports the mission efforts and strategic plan as originally identified. It is an essential and
valuable component in soliciting customer feedback and incorporating that feedback into improvements to
the performance and delivery of the capital investment process.
The PIR and POE have a dual focus:
 They provide assessments of implemented investments, including an evaluation of the development
process; and
 They indicate the extent to which the agency's decision-making processes are sustaining or
improving the success rate of capital investments.
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Team membership: The PIR and POE teams should be comprised of individuals not directly involved in
the acquisition of the asset. Members can include owners and users of the asset, other personnel, and
consultants.
Factors to be considered include:
Customer/User Satisfaction
 Strategic Impact and Effectiveness
 Business process support
 Investment performance
 Investment performance

Strategic Impact and Effectiveness
 System impact and effectiveness
 Alignment with mission goals
 Portfolio analysis and management
 Cost savings

Internal Business
 Project performance
 Infrastructure availability
 Standards and compliance
 Maintenance
 Evaluations (accuracy, timeliness, Program
quality, adequacy of information)
 Employee satisfaction/retention

Innovation
 Workforce competency
 Advanced technology use
 Methodology expertise

To ensure that each asset is evaluated consistently, the organization should have a documented methodology
for conducting these reviews. The methodology chosen must be in alignment with the organization's
planning process and must build on the organization's memory. The organization should determine whether
there may be better cost, benefit, and risk measures that could be established that would improve the
monitoring of future projects. A mechanism should also be in place that takes the lessons learned through
the PIR or POE and uses the lessons to update the Planning and Budgeting Phase decision criteria as well
as the Acquisition and Management-in-Use processes.
III.3.3.1) Post Occupancy Evaluation (POE)
A Post Occupancy Evaluation (POE) is usually conducted 12 months after the construction project has been
beneficially occupied. The 12-month review timeframe allows sufficient time for the customer to evaluate
systems performance and relevant aspects of project delivery. Agencies, however, may perform the POE
at different times to meet their unique requirements. The POE team reviews the provided information and
assesses process successes as well as failures. Areas for improvement are analyzed and improvements to
the process are evaluated.
Some common POE activities include:
 Commissioning
 Completing the POE questionnaire
 Analyzing the completed questionnaire
 Interviewing with key stakeholders
 Measuring performance
 Providing recommendations for process improvements

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III.3.3.2) Post-Implementation Review (PIR)
The Post-Implementation Review (PIR) usually occurs either after a system has been in operation for about
six months or immediately following investment termination. The review should provide a baseline to
decide whether to continue the system without adjustment, to modify the system to improve performance
or, if necessary, to consider alternatives to the implemented system. Some common elements reviewed
during the PIR include:














Mission alignment
IT architecture including security and internal controls
Performance measures
Project management
Customer acceptance
Business process support
Financial performance
Return on investment
Risk management
Select and control phase performance ensuring initiative success
Gaps or deficiencies in the process used to develop and implement the initiative
Best practices that can be applied to other IT initiatives or the CPIC process

As a minimum, a PIR team should evaluate stakeholder and customer/user satisfaction with the end product,
mission/program impact, and technical capability, as well as provide decision-makers with lessons learned
so they can improve investment decision-making processes.
Even with the best system development process, it is quite possible that a new system will have problems
or even major flaws that must be rectified to obtain full investment benefits. The PIR should provide
decision-makers with useful information on how best to modify a system, or to work around the flaws in a
system, to improve performance and bring the system further in alignment with the identified business
needs.
To minimize inadequate returns on low value or high cost IT investments, the agency will conduct periodic
reviews of operational systems to determine whether they should be retained, modified, replaced, or retired.
With the emergence of new business and process requirements, and new and updated technology, systems
should be assessed to determine the extent to which they continue to support the agency's mission and
business objectives.
III.4) ASSET DISPOSITION
Asset disposition is the culmination of previous planning, budgeting, and acquisition efforts. But the
determination to dispose of a capital asset should not be an afterthought once obsolescence is reached.
Agencies have established best practices in the disposition of capital assets, focusing primarily on real
property and information technology assets. The methodologies presented are general and may be
applicable to the disposition of other types of capital assets, e.g. motor vehicle, ship, and aircraft fleets. The
laws and statutes that govern the disposition of the wide array of Federal assets vary among agencies. It is
important that agencies comply with the applicable laws and statutes.
III.4.1) The Decision Process
Disposition of an asset is the culmination of the processes discussed earlier in this Guide. Projected costs
of asset disposal are critical elements in the planning and budgeting for asset acquisition. The decision to
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dispose of an asset may be triggered by any number of events; most will be part of a systematic plan
formulated in advance that integrates the asset into the agency's broader Capital Asset Plan. Beginning
with mission analysis and planning for the purpose of matching capabilities to mission requirements, and
continuing with ongoing analysis, criteria are established and monitored to determine the condition of the
asset and how well it is performing. If an asset becomes uneconomical to keep in service or fails to meet
performance criteria, the agency should critically assess the asset to determine whether it should be retired,
replaced, enhanced, or refurbished.
The following questions are a starting point to assist agencies in determining whether or not any type of
capital asset is a candidate for disposition. It is important that all appropriate stakeholders are involved in
the decision process.












Does the capital asset still support the mission?
Is the asset wholly or partly unneeded?
Is the asset being put to optimum use?
Is the asset functionally obsolete or has it deteriorated beyond economical repair?
Will program changes alter asset requirements?
Is the asset used only irregularly for program use? Would a portion of the asset satisfy program
needs?
Is continued Federal ownership and operation of the property justified in light of its current use?
Are operating and maintenance costs excessive?
Can the asset be made available for use by others within or outside the Federal community?
Are there security or other considerations that outweigh disposition of the asset?

III.4.2) Real Property Assets and Information Technology Considerations
The two major categories of capital assets are Real Property Assets and Information Technology Systems.
Both of these capital asset types have similar life-cycles within the Federal Government. However, both
types of assets also have their own unique characteristics and considerations, which are explained in turn
below.
III.4.2.1) Real Property Assets
Executive Order 13327, Federal Real Property Asset Management, issued on February 6, 2004, which
establishes the Federal Real Property Council (FRPC), addresses many of the opportunities and challenges
of asset disposition within the Federal Government. Agencies are expected to dispose of unneeded assets,
in accordance with applicable statutes, to ensure that the agency real property inventory of assets is
maintained at the right size, cost, and condition. Inventories should contain mission critical and mission
dependent assets that are maintained in the appropriate condition and operated at the right cost.
Additional Real Property Considerations. In addition to the considerations highlighted above in section
III.4.1, the following should also be considered when evaluating real property assets for disposition:






Is the asset uneconomical to retain?
If so, could it be sold or exchanged for a more suitable asset with lower maintenance and
operating costs, at a price roughly equivalent to the value of the present asset?
Considering the cost of acquisition or lease, moving costs, preparation of the new space, operation
and maintenance costs, and the increase in efficiency of operations, can net savings to the U.S.
Government be realized by relocation?
What effect does the availability of alternative facilities, if required, have on the foregoing?

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III.4.2.2) Information Technology
Growing demands for performance require increased and sharpened focus on management in use and
disposition of information technology assets. Overall IT investments in steady state assets have increased
in each year since 2003. During this same period, investments in development, modernization, and
enhancements have trended downward. Agency Capital Planning and Investment Control processes should
lead to overall reductions or stabilization in costs during the Management-In-Use of all Capital Assets.
Additional IT Considerations. In addition to the considerations highlighted above in section III.4.2, the
following should also be considered when evaluating IT assets for disposition:




Does the effect on program performance measures justify the cost to operate and maintain the asset?
Is the asset compliant with current security, architectural, and technological standards?

III.4.3) Decision Models
Agencies are encouraged to use decision models to determine if an asset should exit the agency inventory
of capital assets. Decision models define and document the decision process, ensuring a consistent
application of identified criteria in deciding a course of action. As discussed earlier in this guide, the FRPC
developed four performance measures (operating and maintenance costs, utilization index, condition index,
and mission-dependency) to facilitate the continuous monitoring of real property assets. Agencies should
apply the four performance measures to segment their portfolio and identifying assets that are candidates
for disposition. A decision tree is just one of many diagnostic tools available to supplement agency portfolio
analysis and provide additional information for decision-making. Specific examples of real property and
IT assessment models can be found in Appendix 9.
III.4.4) Executing the Asset Disposal Plan
The procedure for disposition of an asset will depend upon the type of asset, as well as existing agency
guidelines and any laws and regulations governing the disposal of that particular asset (e.g., E.O. 12999, of
April 17, 1996, authorizing Federal agencies to donate excess computers and related peripheral tools
directly to schools). Upon determination that an asset is a candidate for disposition, agencies must consider
a broad range of regulatory requirements to ensure that all proper procedures are followed and all
alternatives are considered before an asset is disposed. For example, a specialized contractor following
environmental laws monitored by EPA would most likely perform hazardous material disposal, while GSA,
following real property regulations, would dispose of an office building. In all cases, relevant subject matter
experts, guided by internal policy and applicable laws and regulations, should work closely with agency
executives to ensure cost-effective and timely asset disposal.
Once the decision to dispose is made, a number of issues must be considered, including how to remove the
asset from service, planning for transition to a replacement if required, redeployment elsewhere in the
agency where it may continue to provide a benefit greater than the cost, or final removal of the asset from
the agency's inventory. Depending on the type of asset, disposal may be as simple as transferring the item
to another agency, turning it over to GSA as excess, or demolishing it and selling it as scrap. Additional
methodologies can be found in Appendix 10.
The disposition of an asset leads to the phase-out of an obsolete asset, transition to a new asset or significant
enhancement to an existing asset. Due to increased risk to agency programs during the transition and the
required planning and coordination the status of the asset necessarily moves from steady state to mixed life
cycle. It is important that agency carefully plan the timing of an asset transition to minimize disruption to
programmatic function. For IT systems, transition planning begins immediately upon deployment. After
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the new system has been acquired, developed, and tested, deployment takes place according to the plan
developed early in the Acquisition Phase. The elements of a transition may include:








Converting data from the old asset to the new,
Operating both the old and new assets concurrently,
Validating that the new system has converted old data properly,
Ensuring users are trained on the new asset,
Keeping the customers informed of transition progress, and
Outlining these actions and agreements in a memorandum of understanding signed by
representatives from all parties affected by the conversion.

Once an asset has exited the inventory, agencies should ensure that updates are made to budgeting,
accounting, and inventory systems, as appropriate.

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APPENDIX

APPENDICES

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APPENDIX 1
DEFINITION OF CAPITAL ASSETS
Capital assets are land (including park lands), structures, equipment (including motor and aircraft fleets),
and intellectual property (including software), which are used by the Federal Government and that have an
estimated useful life of two years or more. Capital assets exclude items acquired for resale in the ordinary
course of operations or held for the purpose of physical consumption such as operating materials and
supplies. The cost of a capital asset is its full life-cycle costs, including all direct and indirect costs for
planning, procurement (purchase price and all other costs incurred to bring it to a form and location suitable
for its intended use), operations and maintenance (including service contracts), and disposal.
Capital assets may be acquired in different ways: through purchase, construction, or manufacture; through
a lease-purchase or other capital lease, regardless of whether title has passed to the Federal Government;
through an operating lease for an asset with an estimated useful life of two years or more; or through
exchange. Capital assets include the environmental remediation of land to make it useful, leasehold
improvements and land rights; assets owned by the Federal Government but located in a foreign country or
held by others (such as Federal contractors, State and local governments, or colleges and universities); and
assets whose ownership is shared by the Federal Government with other entities. Capital assets include not
only the assets as initially acquired but also additions, improvements, modifications, replacements,
rearrangements and reinstallations, and major improvements (but not ordinary repairs and maintenance).
Examples of capital assets include the following, but are not limited to them:









Office buildings, hospitals, laboratories, schools, and prisons;
Dams, power plants, and water resources projects;
Motor vehicles, airplanes, and ships;
Satellites and space exploration equipment;
Information technology hardware, software and modifications;
Department of Defense (DOD) weapons systems; and
Environmental restoration (decontamination and decommissioning efforts).

Capital assets may or may not be capitalized (i.e., recorded on an entity's balance sheet) under Federal
accounting standards. Examples of capital assets not capitalized are DOD weapons systems, heritage assets,
stewardship land, certain assets acquired for environmental cleanup efforts, and some software.
Capital assets do not include grants for acquiring capital assets made to State and local governments or
other entities (such as National Science Foundation grants to universities). Capital assets also do not include
intangible assets such as the knowledge resulting from research and development (R&D) or the human
capital resulting from education and training, although capital assets do include land, structures, equipment
(including fleet), and intellectual property (including software) that the Federal Government uses in R&D
and education and training. Agencies are encouraged to use the capital programming process or elements
thereof in planning for expenditures not covered by this definition, to the extent that they find it useful.

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APPENDIX 2

APPENDIX 2
INTEGRATED PROJECT/PROGRAM TEAMS (IPTs)
Agencies should apply an integrated project and process development (IPPD) approach to manage capital
assets, using Integrated Project Teams (IPTs) assigned, as appropriate, to manage the various capital
programming phases or major acquisition programs within the agency. The approach of having specific
teams, accountable for managing all or specific parts of the capital programming process for large projects,
enjoys a successful track record in industry and Government.
A program manager with the appropriate level of knowledge, skills, and experience shall normally lead the
IPT. The program manager should understand user needs and constraints, and demonstrate the ability to
manage large projects to achieve cost, schedule, and performance goals. This manager should have
sufficient tenure and interest in the project to provide continuity and to ensure personal accountability for
her or his actions. Continuity reinforces accountability. Program managers and other senior IPT staff (e.g.,
contracting officer who should be assigned to the IPT from its inception and remain at least through the
Acquisition Phase) should commit to remain with the project for four years or the completion of the
Acquisition Phase whichever is earlier, or at least until (a) the phase that is underway is completed, or (b)
a milestone during the phase is completed where accountability for success or failure to achieve goals may
be assessed. When possible, senior members of the IPT should be encouraged to remain with the project
from the Baseline Assessment Step of the Planning Phase into the Management-In-Use Phase.
The program manager should be provided with a written charter defining the team's responsibilities, budget
constraints, and the extent of authority and accountability for accomplishing project objectives. The charter
should be updated as necessary, but at least at the start of each phase, and should be based on decisions of
the Executive Review Committee. Program managers should be given sufficient funding to establish an
IPT to meet the charter. To keep the project moving on a tight schedule, management layers between the
program manager and senior management should be limited to ensure accountability for the program
manager and timely decisions from above.
The members of the IPT should be dedicated to the project and responsible to the program manager for the
duration of their assignment to the IPT. Where services of team members are not needed on a full-time
basis, support to the IPT should take priority over other duties. This is necessary to maintain the continuity
for good management and team accountability.
The team should be cross-functional, as necessary, to accomplish the various tasks of the project. The
members should reflect the user community, the project's stakeholders and should have a core knowledge
of project management, value management, budget, finance, sustainable design, and procurement.

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APPENDIX 3
EXAMPLE OF EARNED VALUE CONCEPT
Earned value is a management technique that relates resource planning to schedules and to technical, cost,
and schedule requirements. All work is planned, budgeted, and scheduled in time-phased "planned value"
increments constituting a cost and schedule measurement baseline. There are two major objectives of an
earned value system:



To encourage contractors to use effective internal cost and schedule management control systems,
and



To permit the Government to be able to rely on timely data produced by those systems for
determining product-oriented contract status.

The example shown here illustrates how the earned value concept works. The analysis begins with a
baseline schedule showing how much work is planned for each time period. The subsequent sections show
how to calculate the deviation from the planned schedule (schedule variance) and the deviation from the
planned cost (cost variance).
Baseline. For this hypothetical example, the baseline plan (planned value increments) in Table 1 shows that
6 work units (A–F) would be completed at a cost of $100 for the period covered by this report.
Table 1. Baseline Plan
Work Units

A

B

C

D

E

F

Total

Planned Value ($)

10

15

10

25

20

20

100

Schedule Variance. As work is performed, it is "earned" on the same basis as it was planned, in dollars or
other quantifiable units such as labor hours. Planned value compared with earned value measures the dollar
volume of work planned vs. the equivalent dollar volume of work accomplished. Any difference is called
a schedule variance. In contrast to what was planned, Table 2 shows that work unit D was not completed
and work unit F was never started, or $35 of the planned work was not accomplished. As a result, the
schedule variance shows that 35 percent of the work planned for this period was not done.
Table 2. Schedule Variance
Work Units

A

B

C

D

E

F

Total

Planned Value ($)

10

15

10

25

20

20

100

Earned Value ($)

10

15

10

10

20

0

65

0

0

0

–15

0

–20

–35 = –35%

Scheduled Variance

Cost Variance. Earned value compared with the actual cost incurred (from contractor and agency
accounting systems, not through estimation techniques) for the work performed provides an objective
measure of planned and actual cost. Any difference is called a cost variance. In this example, a negative
variance means more money was spent for the work accomplished than was planned. Table 3 shows the
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APPENDIX 3

calculation of cost variance. The work performed was planned to cost $65 and actually cost $91. The cost
variance is a negative 40 percent.
Table 3. Cost Variance
Work Units

A

B

C

D

E

F

Total

Earned Value ($)

10

15

10

10

20

0

65

Actual Cost ($)

9

22

8

30

22

0

91

Cost Variance

1

–7

2

–20

–2

0

$ –26 = –40%

Spend Comparison. The typical spend comparison approach, whereby contractors report actual
expenditures against planned expenditures, is not related to the work that was accomplished and is not a
valid measure of program status. Table 4 shows a simple comparison of planned and actual spending
which indicates the program is under running by 9 percent. When compared to the schedule and cost
variance examples under an earned value system, the management information provided below gives a false
indication of true program performance.
Table 4. Spend Comparison Approach
Work Units

A

B

C

D

E

F

Total

Planned Value ($)

10

15

10

25

20

20

100

Actual Cost ($)

9

22

8

30

22

0

91

Variance

1

–7

2

–5

–2

20

$9 = 9%

References:
Electronic Industries Alliance (EIA) Standard 748 Earned Value Management Systems

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APPENDIX 4
ACCOUNTING FOR CAPITAL ASSETS
The Statement of Federal Financial Accounting Standards (SFFAS) No. 6, Accounting for Property, Plant,
and Equipment (PP&E), revised by SFFAS No. 23, Eliminating the Category of National Defense Property,
Plant and Equipment, and SFFAS 29 Heritage Assets and Stewardship Land, establishes standards for
capital assets. These standards were issued by the Federal Accounting Standards Advisory Board, in which
OMB subsequently published guidance in its OMB Circular No. A–136 Financial Reporting Requirements
(June 28, 2019).
One significant objective of financial accounting standards is to support assessment of operating
performance. Financial reporting should provide information to determine: (1) the cost of providing
specific programs and activities, including the composition of these costs and changes over time; (2)
financial inputs in relation to a program's outputs; and (3) the efficiency and effectiveness of the
Government's management of its assets. To facilitate meeting these information needs, PP&E has been
divided into two categories: general PP&E; and Stewardship PP&E, consisting of heritage assets and
stewardship land.
For general PP&E (i.e., PP&E used to produce general Government goods and services), SSFAS 6 supports
these information needs by allocating costs—including cleanup costs—of general PP&E to the periods in
which the assets are used through historical cost depreciation methods. The cost is allocated to the period
when it is incurred. Managerial cost accounting standards, established by SFFAS 4, Managerial Cost
Accounting Concepts and Standards for the Federal Government, will result in these period costs being tied
to outputs. In addition, deferred maintenance reporting will provide financial statement users with
information on the condition and management of assets.
The Stewardship PP&E category consists of assets whose physical properties resemble those of general
PP&E that are traditionally capitalized in financial statements. However, due to the nature of these assets,
(1) valuation would be difficult, and (2) matching costs with specific periods would not be meaningful.
The standards provide for a different type of reporting. SFFAS No.8, Supplementary Stewardship
Reporting, superseded by SFFAS 29, requires that information on Stewardship PP&E be reported in a
manner that highlights their long-term-benefit nature and demonstrates accountability over them. SFFAS
29 reclassified all heritage assets and stewardship land information as basic except for condition and
deferred maintenance information, which is classified as required supplementary information (RSI).
SFFAS 29 requires that entities reference a note on the balance sheet that discloses information about
heritage assets and stewardship land, but no asset dollar amount should be shown.
Each agency's financial system needs to have the capability to accumulate, recognize, and distribute the
cost of an agency's activities such as the costs of major acquisitions and other major programs within the
agency that need to provide visibility to senior management on their total costs.

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APPENDIX 5

APPENDIX 5
RISK MANAGEMENT
The aim of risk management is to ensure that risks are identified at project inception and their potential
impacts allowed for and accepted, where possible, so that the risks or their impacts are minimized. Risk
management is an integral part of project management on the project. Risk management processes are
utilized from project initiation through development, maintenance and operations, and end only when the
project/system is shutdown or retired.
A risk is an uncertain event or condition that, if it occurs, has a positive or negative effect on a project
objective. Risk is one of those words that immediately conjures up an image of something bad, but it is
important to remember that risk can provide positive benefits as well as negative ones.
Risk management is the systematic process of identifying, analyzing, and responding to project risk. The
need to manage risk increases with the complexity of the investment. It is an ongoing process that requires
continuous risk identification, assessment, planning, monitoring, and response. It is the responsibility of
everyone on the IPT. It implies control of possible future events and is proactive rather than reactive.
Risk planning
This is the process of developing and documenting an organized, comprehensive, and interactive strategy,
the methods for identifying and tracking the risk issues, developing risk handling plans, performing
continuous risk assessments to determine how risks have changed, and assigning adequate resources.
Projects should develop a Risk Management Plan that:









Establishes the purpose, objective, and goals of the project,
Assigns responsibility for specific areas,
Describes how risks will be assessed,
Defines the risk rating approach,
Establishes monitoring metrics;,
Defines how risk will be monitored throughout the project life-cycle, and
Assesses risk.

This process involves identifying and analyzing program areas and critical technical process risks to
increase the likelihood of meeting cost, performance, and schedule objectives.



Risk identification is the process of examining the program areas and each critical technical process
to identify and document the associated risk.

The following common areas of risk are consistent with OMB risk requirements.



Technology—Lack of expertise, software and hardware maturity or immaturity, installation
requirements, customization, O&M requirements, component delivery schedule/availability,
uncertain and changing requirements, design errors and/or omissions, technical obsolescence.



Project Schedule and Resources—Scope creep, requirement changes, insufficient or unavailable
resources, overly optimistic task durations, and unnecessary activities within the schedule, critical
deliverables or reviews not planned into the schedule.



Business—Poorly written contracts, market or industry changes, new competitive products become
available, creating a monopoly for future procurements.

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

Organizational and Change Management—Business process reengineering acceptance by users and
management, time and commitment managers will need to spend overseeing the change, lack of
participation by business owners in the reengineering process, necessary change in manuals and
handbooks, personnel management issues, labor unions, ability of the organization to change.



Strategic—Project does not tie to the Department's mission or strategic goals, project is not part of
the Department's IT Capital Planning and Investment Control (CPIC) process.



Security—Project does not conform to the requirements of OMB Circular No. A–130 Managing
Information as a Strategic Resource (July 28, 2016).



Privacy—Project does not conform to the requirements of OMB Circular No. A–130.



Data—Data standards are not defined, data acquisition and/or conversion costs are unknown.



Integration Risks



Project Team Risks



Requirements Risks



Cost Risks



Project Management Risks

Risk analysis is the process of examining each identified risk issue or process to refine the description of
the risk, isolate the cause, and determine the effects. The cost of a risk event occurring can be quantified
by determining its expected value (probability X impact). These costs must be included in cost estimates.
A risk register should be developed and maintained. The table below provides a means by which risk
identification can be easily captured, documented and analyzed.
Risk
Risk
Risk
Date
Risk
Risk
Response Status
Priority Category Identified Description Rating
Strategy
Risk handling is the process that identifies, evaluates, selects, and implements options in order to set risk
at acceptable levels given program constraints and objectives. This includes the specifics on what should
be done, when it should be accomplished, who is responsible, and associated cost and schedule. Risk
handling options include assumption, avoidance, control (also known as mitigation), and transfer. The most
desirable handling option is chosen, and then a specific approach is developed for this option.
Risk monitoring is the process that systematically tracks and evaluates the performance risk handling
actions against established metrics throughout the acquisition process and provides inputs to updating risk
handling strategies, as appropriate. After encountering problems on a program, the IPT should document
any warning signs that, with hindsight, preceded the problem, what approach was taken, and what the
outcome was. This will not only help future programs, but could help identify recurring problems in
existing programs.

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APPENDIX 6
PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
Introduction and Summary
The Administration plans to use the following principles in budgeting for capital asset acquisitions. These
principles address planning, costs and benefits, financing, and risk management requirements that should
be satisfied before a proposal for the acquisition of capital assets can be included in the Administration's
budget. The principles are organized in the following four sections:
A. Planning. This section focuses on the need to ensure that capital assets support core/priority missions of
the agency; the assets have demonstrated a projected return on investment that is clearly equal to or better
than alternative uses of available public resources; the risk associated with the assets is understood and
managed at all stages; and the acquisition is implemented in phased, successive segments, unless it can be
demonstrated there are significant economies of scale at acceptable risk from funding more than one
segment or that there are multiple units that need to be acquired at the same time.
B. Costs and Benefits. This section emphasizes that the asset should be justified primarily by benefit-cost
analysis, including life-cycle costs; that all costs are understood in advance; and that cost, schedule, and
performance goals are identified that can be measured using an earned value management system.
C. Principles of Financing. This section stresses that useful segments are to be fully funded with
appropriations; that as a general rule, planning segments should be financed separately from procurement
of the asset; and that agencies are encouraged to aggregate assets in capital acquisition accounts and take
other steps to accommodate lumpiness or "spikes" in funding for justified acquisitions.
D. Risk Management. This section is to help ensure that risk is analyzed and managed carefully in the
acquisition of the asset. Strategies can include separate accounts for capital asset acquisitions, the use of
apportionment to encourage sound management, and the selection of efficient types of contracts and pricing
mechanisms in order to allocate risk appropriately between the contractor and the Government.
In addition, cost, schedule, and performance goals are to be controlled and monitored by using an earned
value management system, and if progress toward these goals is not made, there is a formal review process
to evaluate whether the acquisition should continue or be terminated.
As defined here, capital assets are generally land, structures, equipment (including fleet), and intellectual
property (including software), and weapon systems that are used by the Federal Government. Not included
are grants to States or others for their acquisition of capital assets. A complete definition is provided in
Appendix 1.
A. Planning
Investments in major capital assets proposed for funding in the Administration's budget should:
1. Support core/priority mission functions that need to be performed by the Federal Government;
2. Be undertaken by the requesting agency because no alternative private sector or governmental source
can support the function more efficiently;
3. Support work processes that have been simplified or otherwise redesigned to reduce costs, improve
effectiveness, and make maximum use of commercial, off-the-shelf technology;
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4. Demonstrate a projected return on the investment that is clearly equal to or better than alternative uses
of available public resources. Return may include: improved mission performance in accordance with
measures developed pursuant to the Government Performance and Results Act; reduced cost, increased
quality, speed, or flexibility; and increased customer and employee satisfaction. Return should be adjusted
for such risk factors as the investment's technical complexity, the agency's management capacity, the
likelihood of cost overruns, and the consequences of under- or non-performance;
5. For information technology investments, be consistent with Federal and agency enterprise architectures
which: integrate agency work processes and information flows with technology to achieve the agency's
strategic goals, reflect the agency's technology vision, specify standards that enable information exchange
and resource sharing while retaining flexibility in the choice of suppliers and in the design of local work
processes, and ensure that security is built into and funded as part of the enterprise architecture in
accordance with OMB Memorandum M–00–07, Incorporating and Funding Security in Information
Systems Investments (February 28, 2000);
6. Reduce risk by: avoiding or isolating custom-designed components to minimize the potential adverse
consequences on the overall investment; using fully tested pilots, simulations, or prototype implementations
when necessary before going to production; establishing clear measures and accountability for investment
progress; and securing substantial involvement and buy-in throughout the investment from the program
officials who will use the system;
7. Be implemented in phased, successive segments as narrow in scope and brief in duration as practicable,
each of which solves a specific part of an overall mission problem and delivers a measurable net benefit
independent of future segments, unless it can be demonstrated that there are significant economies of scale
at acceptable risk from funding more than one segment or there are multiple units that need to be acquired
at the same time; and
8. Employ an acquisition strategy that appropriately allocates risk between the Government and the
contractor, effectively uses competition, ties contract payments to accomplishments, and takes maximum
advantage of commercial technology. Prototypes require the same justification as other capital assets.
As a general presumption, OMB will recommend new or continued funding only for those capital asset
investments that satisfy these criteria. Funding for those investments will be recommended on a phased
basis by segment, unless it can be demonstrated that there are significant economies of scale at acceptable
risk from funding more than one segment or there are multiple units that need to be acquired at the same
time.
OMB recognizes that many agencies are in the middle of ongoing investments, and they may not be able
immediately to satisfy the criteria. For those investments that do not satisfy the criteria, OMB will consider
requests to use funds to finance additional planning, as necessary, to support the establishment of realistic
cost, schedule, and performance goals for the completion of the investment. This planning could include:
the redesign of work processes, the evaluation of alternative solutions, the development of information
system architectures, and if necessary, the purchase and evaluation of prototypes. Realistic goals are
necessary for agency portfolio analysis to determine the viability of the investment, to provide the basis for
fully funding the investment to completion, and setting the baseline for management accountability to
deliver the investment within goals.
Because OMB considers this information essential to agencies' long-term success, OMB will use this
information both in preparing the Administration's budget and, in conjunction with cost, schedule, and
performance data, as apportionments are made. Agencies are encouraged to work with their OMB
representative to arrive at a mutually satisfactory process, format, and timetable for providing the requested
information.
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B. Costs and Benefits
The justification of the investment should evaluate and discuss the extent to which the investment meets
the above criteria and should also include:



An analysis of the investment's total life-cycle costs and benefits, including the total budget
authority required for the asset, consistent with policies described in OMB Circular No. A–94
(October 1992);



An analysis of the risk of the investment (including how risks will be isolated, minimized,
monitored, and controlled), and for major programs, an evaluation and estimate by the Chief
Financial Officer of the probability of achieving the proposed cost goals;



If after the Planning Phase, the procurement is proposed for funding in segments, an analysis
showing that the proposed segment is economically and programmatically justified, that it is
programmatically useful if no further investments are funded, and that in this application its benefits
exceed its costs; and



Cost, schedule, and performance goals for the investment (or the planning segment or useful asset
being proposed) that can be measured throughout the acquisition process using a performance based
management system (e.g., earned value management).

C. Principles of Financing
Principle 1: Full Funding
Budget authority sufficient to complete a useful segment of a capital project (investment), or the entire
capital project, if it is not divisible into useful segments, must be appropriated before any obligations for
the useful segment (or project or investment) may be incurred.
Explanation: Good budgeting requires that appropriations for the full costs of asset acquisition be enacted
in advance to help ensure that all costs and benefits are fully taken into account at the time decisions are
made to provide resources. Full funding with regular appropriations in the budget year also leads to
tradeoffs within the budget year with spending for other capital assets and with spending for purposes other
than capital assets. Full funding increases the opportunity to use performance-based fixed price contracts,
allows for more efficient work planning and management of the capital project (or investment), and
increases the accountability for the achievement of the baseline goals.
When full funding is not followed and capital projects (or investments) or useful segments are funded in
increments, without certainty if or when future funding will be available, the result is sometimes poor
planning, acquisition of assets not fully justified, higher acquisition costs, cancellation of major
investments, the loss of sunk costs, or inadequate funding to maintain and operate the assets.
Principle 2: Regular and Advance Appropriations
Regular appropriations for the full funding of a capital project or a useful segment (or investment) of a
capital project in the budget year are preferred. If this results in spikes that, in the judgment of OMB, cannot
be accommodated by the agency or the Congress, see Principle 4 below.
Explanation: Principle 1 (Full Funding) is met as long as appropriations provide budget authority sufficient
to complete the capital project or useful segment or investment. Full funding in the budget year with regular
appropriations alone is preferred because it leads to tradeoffs within the budget year with spending for other
capital assets and with spending for purposes other than capital assets. In contrast, full funding for a capital
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project (investment) over several years with regular appropriations for the first year and advance
appropriations for subsequent years may bias tradeoffs in the budget year in favor of the proposed asset
because with advance appropriations the full cost of the asset is not included in the budget year. Advance
appropriations, because they are scored in the year they become available for obligation, may constrain the
budget authority and outlays available for regular appropriations of that year.
Principle 3: Separate Funding of Planning Segments
As a general rule, planning segments of a capital project (investment) should be financed separately from
the procurement of a useful asset.
Explanation: The agency must have information that allows it to plan the capital project (investment),
develop the design, and assess the benefits, costs, and risks before proceeding to procurement of the useful
asset. This is especially important for high risk acquisitions. This information comes from activities, or
planning segments, that include but are not limited to market research of available solutions, architectural
drawings, geological studies, engineering and design studies, and prototypes. The construction of a
prototype that is a capital asset, because of its cost and risk, should be justified and planned as carefully as
the investment itself.
The process of gathering information for a capital project (investment) may consist of one or more planning
segments, depending on the nature of the asset. Funding these segments separately will help ensure that
the necessary information is available to establish cost, schedule, and performance goals before proceeding
to procurement. If budget authority for planning segments and procurement of the useful asset are enacted
together, OMB may wish to apportion budget authority for one or several planning segments separately
from procurement of the useful asset.
Principle 4: Accommodation of Lumpiness or "Spikes" and Separate Capital Acquisition Accounts
To accommodate lumpiness or "spikes" in funding justified capital acquisitions, agencies, working with
OMB, are encouraged to aggregate financing for capital asset acquisitions in one or several separate capital
acquisition budget accounts within the agency, to the extent possible within the agency's total budget
request.
Explanation: Large, temporary, year-to-year increases in budget authority, sometimes called lumps or
spikes, may create a bias against the acquisition of justified capital assets. Agencies, working with OMB,
should seek ways to avoid this bias and accommodate such spikes for justified acquisitions. Aggregation
of capital acquisitions in separate accounts may:



Reduce spikes within an agency or bureau by providing roughly the same level of spending for
acquisitions each year;



Help to identify the source of spikes and to explain them. Capital acquisitions are more lumpy than
operating expenses, and with a capital acquisition account it can be seen that an increase in operating
expenses is not being hidden and attributed to one-time asset purchases;



Reduce the pressure for capital spikes to crowd out operating expenses; and



Improve justification and make proposals easier to evaluate, since capital acquisitions are generally
analyzed in a different manner than operating expenses (e.g., capital acquisitions have a longer time
horizon of benefits and life-cycle costs).

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D. Risk Management
Risk management should be central to the planning, budgeting, and acquisition process. Failure to analyze
and manage the inherent risk in all capital asset acquisitions may contribute to cost overruns, schedule
shortfalls, and acquisitions that fail to perform as expected. For each major capital project (investment), a
risk analysis that includes how risks will be isolated, minimized, monitored, and controlled may help
prevent these problems.
The investment cost, schedule, and performance goals established through the Planning Phase of the
investment are the basis for approval to procure the asset and the basis for assessing risk. During the
Procurement Phase, performance-based management systems (earned value management system) must be
used to provide contractor and Government management visibility on the achievement of, or deviation
from, goals until the asset is accepted and operational. If goals are not being met, performance-based
management systems allow for early identification of problems, potential corrective actions, and changes
to the original goals needed to complete the investment and necessary for agency portfolio analysis
decisions. These systems also allow for Administration decisions to recommend meaningful modifications
for increased funding to the Congress, or termination of the investment, based on its revised expected return
on investment in comparison to alternative uses of the funds. Agencies must ensure that the necessary
acquisition strategies are implemented to reduce the risk of cost escalation and the risk of failure to achieve
schedule and performance goals. These strategies may include:



Having budgetary resources appropriated in separate capital asset acquisition accounts;



Apportioning budget authority for a useful segment;



Establishing thresholds for cost, schedule, and performance goals of the acquisition, including return
on investment, which if not met may result in cancellation of the acquisition;



Selecting types of contracts and pricing mechanisms that are efficient and that provide incentives to
contractors in order to allocate risk appropriately between the contractor and the Government;



Monitoring cost, schedule, and performance goals for the investment (or the planning segment or
useful asset being proposed) using a performance-based management system, e.g., earned value
management system.



If progress is not within 90 percent of goals, or if new information is available that would indicate
a greater return on investment from alternative uses of funds, instituting senior management review
of the investment through portfolio analysis to determine the continued viability of the investment
with modifications, or the termination of the investment, and the start of exploration for alternative
solutions if it is necessary to fill a gap in agency strategic goals and objectives.

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APPENDIX 7
VALUE MANAGEMENT
The value management methodology (also known as value analysis, value engineering, value planning,
etc.) should be considered for use in the Planning and Budgeting, Acquisition, and Management-In-Use
Phases of capital programming. The value methodology uses a systematic job plan to identify essential
functions necessary to accomplish an activity, analyze those functions, and generate alternatives to secure
them at their greatest worth on a life-cycle benefit-to-cost basis. By following the process defined in the
job plan, the use of the value methodology will facilitate the selection through evaluation and analysis of
the "best value" alternative for those functions. The process provides plans and actions to acquire and
implement the selected alternatives. The IPT may employ the use of the value management methodology
in several ways including a professional value management specialist as a member of the team, using team
leaders trained in the value management methodology, or using value specialists (either agency employees
or industry consultants) to perform studies.
Planning Phase
This process has seven elements which define capital asset needs in terms of the performance and functional
requirements necessary to meet an agency's strategic goals. The seven elements are:
1. Selection of the Function/Process to be studied.
2. Determination of why the function is performed. The need for the function itself may be questioned
by asking: "What does it do?"
3. Information gathering. This is the collection and assembly of all necessary information concerning
the selected study item. This provides an understanding of what is to be accomplished through the
performance of the function and provides answers to the questions: "What does it cost?" and "What
is the function worth?"
4. Development of alternatives. This is the single most important element of the process. The use of
free imagination, tempered with experience, will develop the best ideas. In initial brainstorming
sessions, all ideas, even the wildest, should be duly recorded and encouraged. Many times, the
most progressive, breakthrough ideas, with the greatest payoff, will come from near or beyond the
edge of the current function paradigms in the area being studied. This element provides answers
to the question, "What are the different ways this function can be performed?"
5. Analysis of alternatives. The purpose of this analysis process is to eliminate those ideas that are
technically or financially unfeasible in order to permit the selection of alternatives for further
feasibility testing based on the resulting cost estimates. This element will answer the question,
"What is the cost of the selected alternative?"
6. Feasibility testing and function verification. This determines that the selected alternative can
perform the required function and is technically feasible. A viable alternative must provide the
essential function performance and be capable of being implemented. This element answers three
questions for each selected alternative: "Is the alternative feasible?"; "Does the alternative provide
the essential function?" and "Does the alternative meet the definition of function worth?"
7. Implementation and follow-up. This is the selection of the final alternative, documentation of the
decision, and preparation of the necessary implementation plans. Integrating schedules and funding
requirements documents into the agency capital plan is part of this element.
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Procurement Phase
The agency should include the FAR Part 48, Value Engineering, requirements in its contracts and actively
encourage the contractor(s) to identify potential cost savings, along with schedule and performance
enhancements.
Management-In-Use Phase
The use of statistical process control, Pareto analysis, and the value management function analysis
methodology can be used to analyze performance data to determine whether the asset is meeting cost and
performance goals, and can help identify if there are better ways for the asset to meet its life-cycle cost and
performance goals.
The IPT may perform the value management function by including a professional value management
specialist as a member of the team, using team leaders trained in the value management methodology, or
using value process facilitators (either agency employees or commercial consultants) to perform the value
management studies.

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APPENDIX 8
COST ESTIMATING
Introduction
Credible cost estimates are vital for sound management decision making and for any program/capital
project to succeed. Early emphasis on cost-estimating during the planning phase is critical to successful
life cycle management of a program/project. As requirements and approaches vary based on the Agency's
mission, agencies have to develop a cost estimating capability—collecting, managing, and sharing cost data
that best meets their mission needs.
This Appendix is based on the Government Accountability Office's (GAO) guide to their auditors on how
to evaluate an agency's cost estimating process, and the reliability and validity of the data used to develop
the cost estimates. Following these guidelines will help agencies to meet most cost estimating requirements.
Individual cost estimating guides are also available from, or are in use by, several Government agencies,
including several DOD Service branches, NASA, and the Department of Energy.
Cost Estimating and its Role in Managing Capital Assets
A disciplined Cost Estimating process provides greater information management support, more accurate
and timely cost estimates, and improved risk assessments that will help to increase the credibility of capital
programming cost estimates. Cost Estimation touches on various disciplines such as accounting,
economics, management science, engineering, statistics, probability, and more. Combining these
disciplines and using them effectively produces sound cost estimates which can be used in preparing annual
budgets, developing net present value or other return on investment estimates, improving life cycle
management of various capital assets with more reliable performance baselines and earned value
management, evaluating alternatives through cost-benefit analysis, assessing risk, and so forth.
Types of Government Cost Estimates
Capital cost estimating attempts to predict future capital expenditures even though not all factors and
conditions of the investment are fully defined. There are many different types of cost estimates that agencies
develop for various purposes and at different phases of the life cycle. For each type of estimate, bases
(ground rules) and assumptions are spelled out. Some key challenges in performing the estimates are:
insufficient data are available; the program scope is not fully defined; the availability of resources is not
definitive; and risks are not fully determined.
The following are types of cost estimates used in the program life-cycle:






Conceptual Cost Estimate: This is used early in the Planning Phase of the acquisition life cycle
and is often based on a one-to-one comparison with an existing system similar to the system being
proposed.
Preliminary Cost Estimates: This is used as more details are available and for preparing budgets.
Detailed or Engineering Cost Estimates: This is a bottom-up estimate using the detailed WBS
structure to price out discrete components, such as material, design hours, labor, off the shelf
software, etc.
Definitive Cost Estimate: This is used late in the acquisition life cycle during the Project Control
Phase, based on actual cost data, available from the same system at an earlier time. The Earned
Value Management concept is used to arrive at the Estimate at Completion (EAC).

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


APPENDIX 8

Life Cycle Cost (LCC) Estimate: This estimate provides the total cost to the Government of
acquisition and ownership of the system over its full life time. It includes the cost of development,
acquisition, support, and (where applicable) disposal.
Independent Cost Estimate (ICE): This estimate is based on the same scope as the LCC, except
that it is prepared by an independent review team using independent data sources and cost estimating
approaches.
Independent Government Cost Estimate (IGCE): This estimate is prepared for evaluating and
validating contractor proposals presented during the Acquisition Phase. This is prepared from the
offeror's point of view and is based on the scope of work outlined in the solicitation.

Techniques of Cost Estimating
Many techniques can be used for cost estimating, from simple arithmetical calculations, to complex
mathematical models with numerous variables. Some of the techniques (as defined by DOD –DAU) are:






Analogy: Used early in the acquisition life cycle based on a one-to-one comparison with an existing
system similar to the system you are designing.
Parametric: Uses statistical analysis from a number of similar systems and their relationship to
your system.
Engineering: A bottom-up estimate using the detailed WBS structure to price out discrete
components, such as material, design hours, labor, etc.
Extrapolation-from-actual-costs: Method used late in the acquisition life cycle after actual cost
data are available from the same system at an earlier time.

Cost Estimating Methodology
To keep the estimate current, accurate and valid, the cost estimating process is continuously updated, based
on the latest information available. As the project matures, the availability of valid data increases. The
major steps in the cost estimating process are as follows:









Based on preliminary project scope, prepare a high level Work Breakdown Structure (WBS)—
generally three levels deep.
Define the Ground Rules and Assumptions including technical, economic, schedule, business, and
other factors. These assumptions need to be realistic, and continuously reviewed and updated as the
scope of the project becomes better defined with the passage of time.
Develop Data: Collect, identify, and analyze data for the cost estimate. Data (accurate, relevant,
and correct confidence level) is the most important piece of the cost estimate, is time consuming to
prepare properly, and includes cost drivers for the cost estimate and risk. Agencies need to develop
the capability to collect, identify, and analyze data from various sources such as previous in-house
projects, outside parties (professional organizations, vendors, and others engaged in the industry),
various procurement/contract data, project management data, accounting/financial management
systems, and other sources. Most data are in raw form and must be normalized using learning curves
and other methods so that they are comparable and consistent. The normalized data are then adjusted
to make them useable for the specific project. All data, including any adjustments made, should be
thoroughly documented so an audit trail is established for verification purposes.
Select/Construct Cost Model: Select the most appropriate tool/model or create a model to estimate
the cost. Document factors that influence the selection process such as data and resource
availability, schedule, and cost.
Develop the Estimate: Based on the Ground Rules and Assumptions, and using the
normalized/adjusted data, develop the cost estimate and the level of confidence using the various
risk factors.
Perform the sensitivity analysis: Once the estimate is developed, decision makers want and need to
know how sensitive the total cost estimate is to changes in the data input. Therefore, a sensitivity

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



CAPITAL PROGRAMMING GUIDE

analysis is performed to identify the major cost drivers for the estimate. Sensitivity analyses
determine how the different ranges of estimates affect the estimates. Cost drivers are those variables
that, when changed in value, create the greatest changes in cost. Generally, many initial assumptions
made in the early phases of a project's definition will, in later phases, be found to be inaccurate.
Develop Contingency Reserve: Based on the confidence level, a contingency allowance is used to
cover the items of cost which are not known exactly at the time of the estimate. A Preliminary
Estimate generally has a confidence level of 70 percent while a Definitive Estimate will have a
confidence level of 90 percent. Contingency allowances of 30 percent and 10 percent, respectively,
would be added to the preliminary estimate and definitive estimate.
Document Cost Estimate: Explain the cost estimating process used, and document how the cost
estimates were prepared so that the quality of the estimate could be determined. Perform a peer
review. Proper documentation will increase credibility, facilitate information sharing, and make
these estimates usable in the future.
Update Cost Estimate: On a regular basis, keep the cost estimates current. Such quality data are
needed for decision-making using "what if" models and to project the impact of alternative
decisions.

Application of Cost Estimating
Capital budget estimates: Using these estimating techniques and processes, agencies can develop more
reliable and accurate capital budget estimates for funding acquisition programs with realistic schedules.
This may be submitted to OMB in a business case during the agency budget submission cycle.
Cost and benefit studies: Through cost and benefit studies, agencies can determine the best investments
meeting the agency mission, goals, and objectives.
Life Cycle Cost: The project's Life Cycle Cost helps management to make the right decision.
Project Management: Determines the project's PMB and identify risks which are managed through the
EVM technique and through pre-award or post-award IBRs.
Risk Analysis: Cost estimates at various stages of the program identify the nature of the risk and its impact
on the program. As the program matures, uncertainties are reduced as the design and development
processes are known. Therefore through the use of EVM, risks are managed. Management reserves are
defined for the use by the Program Manager.
Conclusion:
Understanding the type of estimating technique is important for providing a useful estimate to the decision
makers. Cost estimates are key elements of a project plan, so project personnel expend considerable effort
preparing them. They provide the basis for assessing the total requirement and the recommended phasing
of budgets. Obtaining accurate cost estimates can be difficult for complex projects which involve new
technologies and require extensive time to complete. While managers sometimes feel pressured to provide
optimistic estimates in order to obtain project go-ahead approval, a poor cost estimate can create an unexecutable plan. A project with an inaccurate cost estimate undermines the process for developing an
optimal portfolio of capital projects, and when the funding shortage becomes apparent may lead to
significant de-scoping or termination of the project.
References:
GAO Cost Estimating and Assessment Guide, March 2009, GAO-09-3SP

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DOD/DAU—Integrated Defense Acquisition, Technology and Logistics Life Cycle Management
Framework

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APPENDIX 9
Disposition Decision Models
Real Property Assessment Models
Disposition of an asset results in a change in its status that is accomplished through either employing a
disposal option (such as sale, demolition, deconstruction or transfer) or a retention option (such as alteration
for another use, doing nothing/hazard prevention, or interim leasing). Initiating a disposition program for
the asset portfolio ensures that managers are able to properly identify assets that may no longer support the
mission and are potential candidates for disposal, thereby freeing up resources for other uses. This applies
to all assets, whether owned, leased, or acquired through another means.
Asset Prioritization
Prioritizing assets based on their importance to
mission is one of the most significant criteria used
in both focusing reinvestment funds and finding
candidates for disposition. The adjacent diagram
shows an example of a distribution of assets
graphed by their importance to mission and their
condition. Graphical representations such as this
scatter diagram can be a useful tool in segmenting
and presenting asset portfolios.
Other
performance indicators such as cost or utilization
can also be used for portfolio analyses such as
finding opportunities for consolidation.
The use of the tools such as this Asset Priority
Index (API), help managers identify the most
important assets, and therefore provides a logical
continuum for which to direct limited funding. In
addition, the use of the API is not only important
in developing deferred maintenance and
component renewal projects; it is equally
important when planning for operations, recurring
maintenance, and preventive maintenance and
changes in asset status (e.g., expansion,
consolidation, and disposal).
The area highlighted in the adjacent chart shows
where an asset no longer supports the mission of the site or bureau or that has reached the end of its useful
life. It is at this point in an asset's life-cycle that a manager should consider asset disposition. In this part,
the disposition of an asset is considered which can result in the disposal of an asset and removal from the
inventory, or retention of the asset with a change in its status within the inventory.
Traditionally, many agencies' disposal programs consist of waiting for field offices to alert management of
a vacant facility. Under the concept of continuous monitoring, the disposition of an asset should be a
proactive process that occurs at the portfolio level.

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IT Assessment Models
A similar approach can be utilized for continuous monitoring of IT assets. The results can be used to
identify candidates for disposition.

The business case for disposal is clear: resources are limited. Inefficient and underutilized assets waste
those limited resources, detracting from an agency's ability to fund capital improvements and deferred
maintenance for those assets critical to supporting the agency mission.

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APPENDIX 10
Federal Sustainability
The Federal Government has a wide range of statutory requirements and Executive Order (E.O.) goals
related to facility energy and water efficiency, high performance buildings, renewable energy consumption,
purchasing, and other aspects of managing Federal facilities and operations.
E.O. 13834, Efficient Federal Operations, signed on May 17, 2018, directs Federal agencies to meet
those requirements in a manner that increases efficiency, optimizes performance, eliminates unnecessary
use of resources, and protects the environment. It further directs agencies to prioritize actions that reduce
waste, cut costs, enhance the resilience of Federal infrastructure and operations, and enable more effective
accomplishment of their missions.
As emphasized in the introduction to the Capital Programming Guide, agencies need to consider all phases
in the capital assets' lifecycle, including acquisition, operation and maintenance, deconstruction or reuse.
Real Property Asset Management:
E.O. 13834 directs agencies to ensure that new construction and major renovations conform to applicable
building energy efficiency requirements and sustainable design principles; consider building efficiency
when renewing or entering into leases; implement space utilization and optimization practices; and
annually assess and report on building conformance to sustainability metrics.
To determine whether a Federal building qualifies as a sustainable building (including existing buildings,
new construction, and major renovations), agencies should consult the Guiding Principles for Sustainable
Federal Buildings and Associated Instructions (Guiding Principles) issued by the Council on
Environmental Quality. Agencies may also use third-party building certifications systems or standards
identified by GSA’s Office of High Performance Buildings.
Electronics Asset Management:
Agencies should ensure that appropriate life cycle management strategies for electronics assets are
implemented in accordance with statutory requirements and E.O. goals.
• Acquire equipment that meets statutory requirements for energy efficiency;
• Identify and implement best life cycle management business practices for electronic equipment
that minimize consumption of energy and supplies; and
• Ensure that equipment is appropriately managed in accordance with Federal guidance on reuse,
donation, transfer, sale, de-manufacturing, and recycling of electronics.
Resources:
• Energy Policy Act of 1992, Energy Policy Act of 2005, Energy Independence and Security Act of
2007, Resource Conservation and Recovery Act of 1976
• Council on Environmental Quality, Office of Federal Sustainability website, Sustainability.gov
• E.O. 13834 and E.O. 13834 Implementing Instructions
• Guiding Principles for Sustainable Federal Buildings

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APPENDIX 11
Scoring Process to Rank Proposed Capital Assets
A Example of Criteria and Scoring Process to Rank Proposed Capital Assets

DECISION CRITERIA

Capital Asset (l thru n)

Weight

SCORING

%
Weights
for Risks
Σ=100%

Overall Risk Factors
Investment Size—How large is the proposed investment, especially in comparison to the
overall budget?
Project Longevity—Do projects adopt a modular approach that combines controlled
systems development with rapid prototyping techniques? Are projects as narrow in scope
and brief in duration as possible to reduce risk by identifying problems early and focusing
on projected versus realized results?
Technical Risk—How will proposed assets be integrated into existing ones? Will proposed
investment take advantage of Commercially Available and Non-Developmental Items?
How will the complexity of the asset's design effect the development of the project?

1________5______10
Large
Small

1________5______10
Non-modular
Modular

1_______5_______10
Experimental Established
Custom
Industry Standard

40

30

30

Sum of Overall Risk Factors

Weights
for
Returns
Σ=100%

Overall Return Factors

Business Impact or Mission Effectiveness—How will the asset contribute toward
improvement in organizational performance in specific outcome-oriented terms?
Customer Needs—How well does the asset address identified internal and/or external
customer needs and demands for increased service quality and timeliness or reductions in
costs?

1________5______10
Low
High

25

1________5______10
Low
High

15

Quantitative Analysis—Is the benefit-cost analysis reliable and technically sound?

1_______5_______10
Risky
Known
estimates
benefits

20

Organizational Impact—How broadly will the asset effect the organization (e.g., the
number of offices, users, work processes, and other systems)?

1________5______10
Low
High

25

Expected Improvement—Is the asset to be used to support, maintain, or enhance operational
systems and processes (tactical) or designed to improve future capability (strategic)? Are
any projects required by law, court ruling, Presidential directive, etc.? Is the project
required to maintain critical operations—beneficiary checks, human safety, etc.—at a
minimal operating level? What is the expected magnitude of the performance improvement
expected from the asset?

1________5______10
Tactical:
Strategic:
Low
High

15

Sum of Overall Return Factors
Total Risk Adjusted Score =
Weighted Sum of Overall Risk Factors +
Weighted Sum of Overall Return Factors

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APPENDIX 12
JUSTIFICATION OF SPENDING FOR NEW CAPITAL ASSETS
Statement of Agency Mission, Strategic Goals and Objectives, and Annual Performance Plans
The Agency Capital Plan should begin with a summary of the agency mission, strategic goals and
objectives, and Annual Performance Plan. This is a summary of the analysis done in Step I.
Description of the Planning Phase
The Agency Capital Plan should describe its planning process and the phase's key decision points. It should
include: a description of the Executive Review Process discussed in section I.6.1. of the Guide; the role of
the IPT; and decision points in the process to determine whether assets should be acquired and whether the
acquisition should be terminated if cost, schedule, and performance goals are not met.
Baseline Assessment and Identifying the Performance Gap
This section of the Agency Capital Plan should be a summary of the work done in section 2. It should help
lay the groundwork for justifying the need for new acquisitions.



Examining the existing portfolio. An examination of the existing portfolio of assets is encouraged
in order to identify capital assets currently in use and in procurement that can help meet program
objectives. This analysis will be the basis for assessing where there are gaps and whether funding
for new assets should be proposed. The analysis should ensure that the assets are linked to mission
needs. The analysis should be across programs and bureaus to identify cross-servicing, and should
be over a multi-year horizon to ensure a dynamic analysis that anticipates future changes.



Identifying the performance gap. This section should identify the performance gap. The gap
identifies the agency objectives that cannot be met with existing assets and other resources. Asset
inventory and current condition information should be made available here.

Justification of Spending for Proposed New Capital Assets
Agencies are encouraged to include in their Agency Capital Plan a section that justifies proposed spending
on new capital assets, using the criteria described in this Step and expanded upon in Appendix 6, Principles
of Budgeting for Capital Asset Acquisitions. The main elements of these principles are incorporated in the
suggested sections of the justification discussed below. Agencies should feel free to use other justification
criteria as well.
As a general presumption, OMB will recommend new or continued funding only for those capital asset
investments that satisfy these criteria. Funding for those projects will be recommended on a phased basis
by segment, unless it can be demonstrated that there are significant economies of scale at acceptable risk
from funding more than one segment or that there are multiple units that need to be acquired at the same
time.
Basis for Selection of the Capital Asset
This section should justify the selection of the proposed asset.



Statement of program objectives and functional requirements. This statement should be a summary
of the analysis done in sections I. through 1.3 as it relates to the proposed asset. The statement

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should identify program objectives from the annual performance plan, the performance gap, and the
functional requirements for the asset. These requirements should be defined in terms of the mission,
purpose, capability, agency components involved, schedule and cost objectives, and operating
constraints. The requirements should not be defined in terms of equipment or software.



Explanation of alternative ways of meeting the program objectives. This should be a summary of
the analysis in section I.4, Alternatives to Capital Assets. It should review alternatives to meeting
the program objective by means other than acquisition of the asset and explain why these alternatives
were rejected.



Explanation of why the acquisition of the proposed asset is the best alternative. This section should
justify why the proposed asset is the best alternative for meeting the program objectives. It should
summarize the analysis that appears largely in section I.5, Choosing the Best Capital Asset. The
explanation should be based on a benefit-cost analysis, including an analysis of life-cycle costs and
an analysis of how best to identify, monitor, manage, and control risk. The explanation should also
include the baseline cost, schedule, and performance goals that will be the basis for the budget
request and tracking of achievement of goals and demonstrate that the Comptroller or Chief
Financial Officer has evaluated the cost goals to meet the FASA Title V requirements.



Budget projections and financial forecasts. This section should draw from the elements above to
give a year-by-year forecast of total projected budget authority and outlays for the asset to ensure
that all relevant costs are understood in advance. The request should provide for full funding (see
section I.7.2.2, Principles of Financing). This section should also discuss performance measures
relevant to the asset, tied to agency mission and performance goals and objectives, and address costeffectiveness.

Strategies for Strengthening Accountability for Achieving Goals
Once the acquisition is funded, the IPT is accountable for achieving the project cost, schedule, and
performance goals that are the basis used to obtain approval to acquire the asset. This section should discuss
the strategies that will be used to manage the project during the Procurement Phase. These strategies should
include:



Having budget authority apportioned for a useful segment, if appropriate;



Selecting types of contracts and pricing mechanisms that are efficient and provide incentives to
contractors in order to allocate risk appropriately between the contractor and the agency;



Monitoring cost, schedule, and performance goals for the project—or the useful segment being
proposed—using an earned value management system (Earned value is described in Appendix 3);



Establishing thresholds for cost, schedule, and performance goals of the acquisition, including return
on investment, which, if not met, may result in termination of the acquisition;



Management actions if progress is not within 90 percent of goals, or if new information is available
that would indicate a greater return on investment from alternative uses of funds (senior
management review of the project should be instituted to determine the continued viability of the
project with modifications, or the termination of the project, and the start of exploration for
alternative solutions if it is necessary to fill a gap in agency strategic goals and objectives); and



Proactive risk management approach and a process for identifying, analyzing, and monitoring risks
throughout the life-cycle of the investment.

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Staff Requirements
This section should discuss the management staff, both in-house and contracted, needed by the agency to
manage the Acquisition Phase and the operations and maintenance staff projections, both in-house and
contractor, for the Management-In-Use Phase.
Timing Issues, if Involved in a Multi-Agency Acquisition
Agencies are encouraged to explore multi-agency acquisitions where feasible. This section should discuss
the timing of the support to be provided to the acquisition by the various agencies involved in the
acquisition. These include the timing of fund transfers to the lead agency and the timing of use of the asset
by the various agencies.
Plans for Proposed Capital Assets Once in Use
The Agency Capital Plan should discuss the costs associated with the asset's procurement, management-inuse, and ultimate disposal, and how these costs will be tracked by program managers.
Summary of Risk Management Plan
Planning, budgeting, and procurement of capital assets is not always a smooth process. In spite of careful
planning, there are normally disruptions to the process, and the analysis of alternative ways of meeting
program objectives should respond to disruptions quickly. The risk management plan developed in section
I.5.5 should be summarized in the Agency Capital Plan.
(This example is hypothetical, and does not represent the program or activity of any Federal agency.)

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AGENCY STRATEGIC PLAN (ASP)

APPENDIX 12
Year 1
Budget Year (BY)

Year 2
BY +1

Year 3
BY +2

Year 4 *
BY +3

Mission: ... prevent loss of life ...

ASP Submitted

Outcome Goal: By year 4, hurricanes will cause 50 percent fewer
fatalities than in Year 0 (100).

ASP Submitted

Goal measured**

Outcome Objectives: By year 4, the Neptune satellite will be
operational. Predictive accuracy at 24 hours pre-landfall will
increase from current 100 mile landfall range to 15 miles; and
estimated barometric pressure (hurricane strength) at landfall will be
within 3 millibars compared to current 25 millibar standard.

ASP Submitted

Objectives measured**

Description of resources, technologies, assets needed to achieve
goals and objectives.

1 Neptune satellite

1 Booster rocket to launch
Neptune satellite

1 Neptune II satellite

ANNUAL PERFORMANCE PLAN (APP)
Outcome Goals and objectives measured.

Goals Referenced in ASP
Program performance measured**

Output Goals defined and measured.

Satellite:
- Issue RFPs for components
- Evaluation
- Award contracts

Description of resources, technology, assets needed to achieve goals

Satellite:
- Assembly
- Test
- Acceptance
Booster Rocket:
- Issue RFP
- Evaluation
- Award contract

Satellite
- Launch
- Made fully operational
Booster rocket:
- Test
- Acceptance
- Launch satellite

1 Neptune satellite

1 Booster rocket

AGENCY CAPITAL PLAN
Outcome Goal

Goal Referenced in ASP & APP

Output Goals

Goals Referenced in ASP & APP

Asset Procurement Goals

Neptune Satellite:
- Capital Plan submitted
- Funds included in budget
- Congress appropriates

Satellite:
- Issue RFPs for components
- Evaluation
- Award contracts
Booster Rocket:
- Capital plan submitted
- Funds included in budget
- Congress appropriates

Satellite:
- Assembly
- Test
- Acceptance
Booster Rocket:
- Issue RFP
- Evaluation
- Award contract

Neptune II Satellite:
- (Steps before including budget request
for Neptune II satellite in Capital Plan.)
Booster rocket:
- Test
- Acceptance
- Launch satellite

*
A revised/updated Strategic Plan would be required by year 4. Replacement satellite required, as Neptune I class satellite has 3 year operational life.
** Achievement of outcome goals and objectives in Strategic Plan is determined by including those goals and objectives in an Annual Performance Plan for the appropriate year, and using the Program
Performance Report (or Accountability Report) to record and report on actual performance compared to the goals.

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GLOSSARY
Appropriations. An appropriation provides budget authority that permits Government officials to incur
obligations that result in immediate or future outlays of Government funds.
Regular annual appropriations. These appropriations are:





Enacted normally in the current year;
Scored entirely in the budget year; and
Available for obligation in the budget year and subsequent years if specified in the
language (see "Availability," below).

Availability. Appropriations made in appropriations acts are available for obligation only in the budget
year unless the language specifies that an appropriation is available for a longer period. If the language
specifies that the funds are to remain available until the end of a certain year beyond the budget year, the
availability is said to be "multi-year." If the language specifies that the funds are to remain available until
expended, the availability is said to be "no-year." Appropriations for major procurements and construction
projects are typically made available for multiple years or until expended.
Assets. Tangible or intangible items owned by the Federal Government which would have probable
economic benefits that can be obtained or controlled by a Federal entity (adapted from SFFAS No. 6,
Elements of Financial Statements, and Kohler's Dictionary for Accounting).
Baseline Goals. Baseline cost, schedule, and performance goals will be the standard against which actual
work is measured. They will be the basis for the annual report to the Congress required by FASA Title V
on variances of 10 percent or more from cost and schedule goals and any deviation from performance goals.
The goals, and any changes to the goals, must be approved by OMB.



Cost and schedule goals. The baseline cost and schedule goals should be realistic projections of
total cost, total time to complete the project, and interim cost and schedule goals. The interim cost
and schedule goals should be based on the value of work performed or a comparable concept.
Appendix 3 illustrates the earned value concept for establishing cost and schedule goals, one of
several concepts that could be used.



Performance goals. A target level of performance against which actual achievement or progress
can be compared, preferably expressed as a tangible, measurable objective or as a quantitative
standard, value, or rate. This can include goals containing key milestones or goals framed as a
position relative to the past or relative to peers.



Illustrative major milestones in establishing goals. Illustrative major milestones in establishing
or proposing revised baseline goals could be:
o Agency mission analysis, process design, and requirements development;
o Agency submission and justification to OMB;
o Approval for inclusion in the Administration's budget proposal to the Congress;
o Enactment of appropriations;
o Before and after the contract or contracts are signed; and
o Other times after the contracts are signed, depending on circumstances.

Budget Authority. Budget authority (BA) is the authority provided by Federal law to incur financial
obligations that will result in outlays. Most budget authority for acquisitions is in the form of appropriations;
other types are contract authority, authority to borrow, and spending authority from offsetting collections.

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This definition of budget authority is consistent with the definition contained in section 3(2) of the
Congressional Budget and Impoundment Control Act of 1974, as amended by the Omnibus Budget and
Reconciliation Act of 1990. Section 20.4 of OMB Circular No. A-11 explains budget authority in more
detail.
Capital Assets. See Appendix 1.
Capital Programming. See OMB Circular No. A–11, Part 7 definition on page 2.
Capital Project and Useful Segments of a Capital Project. The total capital project, or acquisition of a
capital asset, includes useful segments that are either planning segments or useful assets.
•

Planning segments. A planning segment of a capital project provides information that
allows the agency to develop the design; assess the benefits, costs, and risks; and
establish realistic baseline cost, schedule, and performance goals before proceeding to
full acquisition of the useful asset (or canceling the acquisition). This information
comes from activities, or planning segments, that include but are not limited to market
research of available solutions, architectural drawings, geological studies, engineering
and design studies, and prototypes. The process of gathering information for a capital
project may consist of one or more planning segments, depending on the nature of the
asset. If the project includes a prototype that is a capital asset, the prototype may itself
be one segment or may be divisible into more than one segment.

•

Useful asset. A useful asset is an economically and programmatically separate segment
of the asset or whole asset that may be procured to provide a useful asset for which the
benefits exceed the costs, even if no further funding is appropriated. The total capital
asset procurement may include one or more useful assets, although it may not be
possible to divide all procurements in this way. Illustrations follow:

Illustration 1. If the construction of a building meets the justification criteria and has benefits greater than
its costs without further investment, then the construction of that building is a "useful segment." Excavation
is not a useful segment because no useful asset results from the excavation alone if no further funding
becomes available. For a campus of several buildings, a useful segment is one complete building if that
building has programmatic benefits that exceed its costs regardless of whether the other buildings are
constructed, even though that building may not be at its maximum use.
Illustration 2. If the full acquisition is for several items (e.g., aircraft), the useful segment would be the
number of complete aircraft required to achieve benefits that exceed costs, even if no further funding is
available. In contrast, some portion of several aircraft (e.g., engines for five aircraft) would not be a useful
segment if no further funding is available, nor would one aircraft be a useful segment if two or more are
required for benefits to exceed costs.
Illustration 3. For information technology, a module (the information technology equivalent of "useful
segment") is separable if it is useful in itself without subsequent modules. The module should be designed
so that it can be enhanced or integrated with subsequent modules if future funding becomes available.
Commercially Available Off-The-Shelf (COTS) Item. Any item, other than real property, that is of a
type customarily used by the general public for nongovernmental purposes, and that has been sold, leased,
or licensed to the general public; is sold, leased, or licensed in substantial quantities in the commercial
marketplace; and is offered to the Government, without modification, in the same form in which it is sold,
leased, or licensed in the commercial marketplace.

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Cost. Defined in SFFAC No. 1, Objectives of Federal Financial Reporting, as the monetary value of
resources used. Defined more specifically in SFFAS No. 4, Managerial Cost Accounting Concepts and
Standards for the Federal Government, as the monetary value of resources used or sacrificed or liabilities
incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or service.
Depending on the nature of the transaction, cost may be charged to operations immediately (i.e., recognized
as an expense of the period) or to an asset account for recognition as an expense of subsequent periods. In
most contexts within SFFAS No. 7, Accounting for Revenue and Other Financing Sources, "cost" is used
synonymously with expense. See also, "Full Cost."
Efficiency measures. While outcome measures provide valuable insight into program achievement, more
of an outcome can be achieved with the same resources if an effective program increases its efficiency.
Agencies are encouraged to develop efficiency measures. Efficiency gains may be described as maintaining
a level of performance at a lower cost, improving performance levels at a lower cost, improving
performance levels at the same cost, or improving performance levels to a much greater degree than costs
are increased. Simply put, efficiency is the ratio of the outcome or output to the input of any program.
Full Cost. All direct and indirect costs to any part of the Federal Government of providing goods,
resources, and services (OMB Circular No. A–25: User Charges (July 8, 1993)). The total amount of
resources used to produce the output. More specifically, the full cost of an output produced by a
responsibility segment is the sum of: (1) the costs of resources consumed by the responsibility segment that
directly or indirectly contribute to the output; and (2) the costs of identifiable supporting services provided
by other responsibility segments within the reporting entity and by other reporting entities (SFFAS No. 4,
Managerial Cost Accounting Concepts and Standards for the Federal Government).
Funding. There are two types of funding for projects: (1) Full funding means that appropriations are
enacted that are sufficient in total to complete a useful segment of a capital project (investment) before any
obligations may be incurred for that segment. When capital projects (investments) or useful segments are
incrementally funded, without certainty if or when future funding will be available, it can result in poor
planning, acquisition of assets not fully justified, higher acquisition costs, projects (investments) delays,
cancellation of major projects (investments), the loss of sunk costs, or inadequate funding to maintain and
operate the assets. Budget requests for full acquisition propose for full funding. (2) Incremental (annual)
funding means that appropriations are enacted that only fund an annual or other part of a useful segment of
a capital project (investment). OMB or the Congress may change the agency's request for full finding to
incremental funding in order to accommodate more projects in a year than would be allowed with full
funding.
Information Technology. Section 5002 (3) of the Clinger-Cohen Act defines information technology as
follows:
INFORMATION TECHNOLOGY.
(A)
The term "information technology", with respect to an executive agency means any equipment or
interconnected system or subsystem of equipment, that is used in the automatic acquisition, storage,
manipulation, management, movement, control, display, switching, interchange, transmission, or reception
of data or information by the executive agency. For purposes of the preceding sentence, equipment is used
by an executive agency if the equipment is used by an executive agency directly or is used by a contractor
under a contract with the executive agency which (i) requires the use of such equipment, or (ii) requires the
use, to a significant extent, of such equipment in the performance of a service or the furnishing of a product.
(B)
The term "information technology" includes computers, ancillary equipment, software, firmware
and similar procedures, services (including support services), and related resources.

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(C)
Notwithstanding subparagraphs (A) and (B), the term "information technology" does not include
any equipment that is acquired by a Federal contractor incidental to a Federal contract."
Information Technology Systems for National Security. Section 5142 of ITMRA defines a national
security system as follows:
"(a) DEFINITION. In this subtitle, the term "national security system" means any telecommunications or
information system operated by the United States Government, the function, operation, or use of which:
1.
involves intelligence activities;
2.
involves cryptologic activities related to national security;
3.
involves command and control of military forces;
4.
involves equipment that is an integral part of a weapon or weapons system; or
5.
subject to subsection (b), is critical to the direct fulfillment of military or intelligence missions.
(b)
LIMITATION. Subsection (a)(5) does not include a system that is to be used for routine
administrative and business applications (including payroll, finance, logistics, and personnel management
applications)."
Integrated Project Team (IPT). Integrated Project Team means a multi-disciplinary team led by a project
manager responsible and accountable for planning, budgeting, procurement and life-cycle management of
the investment to achieve its cost, schedule, and performance goals. Team skills include: budgetary,
financial, capital planning, procurement, user, program, architecture, earned value management, security,
and other staff as appropriate.
Life-cycle Costs. Life-cycle costs of an asset are all direct and indirect initial costs, including planning,
procurement, development, construction, and other costs; all periodic or continuing costs of operation and
maintenance; and costs of decommissioning and disposal.
Nation's Integrated Industrial Base. The Nation's integrated industrial base includes those companies
with facilities, design and manufacturing processes, and technologies capable of servicing both commercial
and Government needs.
Non-Developmental Item (NDI). Any previously developed item of supply used exclusively for
governmental purposes by a Federal agency, a State, or local government that requires only minor
modifications or modifications of a type customarily available in the commercial marketplace.
Outcome Measure. Outcomes describe the intended result of carrying out a program or activity. Outcome
measure indicates progress against achieving the intended result of a program. Indicates changes in
conditions that the Government is trying to influence.
Outlay. The issuance of checks, disbursement of cash, or electronic transfer of funds made to liquidate a
Federal obligation. Outlays also occur when interest on the Treasury debt held by the public accrues and
when the Government issues bonds, notes, debentures, monetary credits, or other cash-equivalent
instruments in order to liquidate obligations. Also, under credit reform, the credit subsidy cost is recorded
as an outlay when a direct or guaranteed loan is disbursed.
Output Measure. A type of measure, specifically the tabulation, calculation, or recording of activity or
effort usually expressed quantitatively. Outputs describe the level of activity that will be provided over a
period of time. Outputs refer to the activities or products of a program. While output measures can be useful,
there must be a reasonable connection between outputs used as performance indicators and outcomes.
Agencies should select output measures based on evidence supporting the relationship between outputs and
outcomes, or in the absence of available evidence, based on a clearly established argument for the logic of
the relationship.
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Performance budget. A budget presentation that clearly links performance goals with costs for achieving
a target level of performance. In general, a performance budget links strategic goals with related long-term
and annual performance goals (outcomes) with the costs of specific activities to influence these outcomes
about which budget decisions are made. The Performance Budget/Annual Performance Plan is either used
to structure or is a part of the agency’s budget submission to OMB and the agency’s Congressional Budget
Justification.
Performance Measurement. A means of evaluating efficiency, effectiveness, and results. A particular
value or characteristic used to measure progress toward goals, and also used to find ways to improve
progress, reduce risks, or improve cost-effectiveness.
Portfolio. A set of programs, projects or other work grouped together to meet strategic goals and objectives.
Program Risk-Adjusted Budget (PRB). The total budget that represents the amount of resources and
schedule expected to be needed to cover the risk of cost and schedule overruns to meet a 90 percent
probability of project/program success. It is an amount held at a level above the program level to be
released to the program when needed to cover risk that was not identifiable through an IBR, but that history
indicates will cause cost and schedule overruns from the Performance Measurement Baseline through no
fault of the program management process.
Program. An ongoing initiative composed of a group of projects and other work managed in a coordinated
way to obtain benefits not obtained from managing them individually.
Project. A temporary endeavor to create a unique product or service with a start date, a completion date,
and a defined scope.
Strategic Goal. A statement of aim or purpose that is included in a strategic plan. Strategic goals articulate
clear statements of what the agency wants to achieve to advance its mission, and address relevant national
problems, needs, and challenges. Each performance goal should relate to the strategic goals of the agency.
Support Costs. Costs of activities not directly associated with production. Typical examples are the costs
of automation support, communications, postage, process engineering, and purchasing.
Target. Quantifiable or otherwise measurable characteristic that tells how well or at what level a program
aspires to perform.

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OMB Circular No. A–11 (2020)