*This is an archive page. The links are no longer being updated. Subject: STANDARD FORM 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE 5-65-00 Authority 5-65-10 Reporting Standards 5-65-20 Timing of Reports Exhibit 5-65-A Standard Form 132 and Crosswalk Exhibit 5-65-B Conceptual Budgetary Framework Exhibit 5-65-C Proforma SF 132 Scenario Exhibit 5-65-D Scenario Transactions Exhibit 5-65-E Scenario Preclosing Trial Balance Exhibit 5-65-F Scenario Standard Form 132 5-65-00 AUTHORITY As specified in 31 U.S.C. 3512, the head of each agency shall establish and maintain systems of accounting and internal controls that provide reliable accounting and internal controls for the activities of the agencies. These systems will provide the basis for preparing and supporting the budget requests of the agency; for providing financial information the President requires in formulating the budget; and for executing the budget. 31 U.S.C. 1514 requires the head of each agency, subject to approval of the President, to prescribe by regulation a system of administrative control of funds. The approval of fund control regulations has been delegated to the Director of OMB. OMB approval is intended to ensure that the objective of financial plans are met. HHS guidance on "Administration Control of Funds and Budget Execution Policy" is contained in Chapter 2-10 of this manual. An integral part of the control of funds is the Standard Form 132 used to request apportionment or reapportionment of each appropriation or fund account subject to apportionment. This chapter does not cover Loans or Trust Funds. There will be separate chapters on these issues. HHS does not have Borrowing or Contract Authority so these topics are not illustrated in this chapter. .5-65-10 REPORTING STANDARDS This chapter supplements the instruction in OMB Circular No. A-34 Sec. No. 34, Apportionment and Reapportionments Procedures. OMB Circular A-34 Sec. No. 34 contains guidance on: the coverage, adjustments not requiring submission, supporting data, number of copies, authorizing officer and a line by line explanation of the SF-132. This chapter also contains the crosswalk of HHS Standard General Ledger (SGL) accounts to the SF-132 Apportionment and Reapportionment Schedule. Lines 1 through 7 on the SF 132 mirror lines 1 through 7 on the SF 133. The remaining lines are related, but different. In addition, the SF 132 contains four columns, Description, Amount of latest SF 132, Agency Request, and Action by OMB. For a detailed explanation of these columns and line entries, see OMB Circular A-34 Section 35.1 and Exhibits 35 and 36. Exhibit 5-65-A shows the crosswalk of the accounts and transactions to the SF 132 and Exhibit 5-65-B displays the conceptual budgetary framework. Exhibits 5-65-C, 5-65-D, 5-65-E and 5-65-F give an example of a proforma SF 132 scenario showing the transactions, preclosing trial balance and related SF 132. 5-65-20 TIMING OF REPORTS Initial Apportionments The SF 132 is used both for the initial apportionments and for subsequent reapportionment. For initial apportionments where any part of the budgetary resources for the account does not result from current action of Congress, the initial apportionment will be submitted to OMB by August 21. For initial apportionment from current action of Congress the SF 132 will be submitted to OMB within 10 calendar days after the approval of the appropriation or by August 21, whichever is later. Reapportionments Reapportionment requests will be submitted to OMB as soon as a change in an apportionment previously made becomes necessary due to changes in amounts available, program requirements, or cost factors (except as specified in section 34.5 of OMB Circular A-34). Such requests will be submitted so as to allow time for action by OMB before revised amounts are needed for obligation. Where emergencies, such as those involving the safety of human life or the protection of property, require immediate action, agency requests for reapportionment and OMB approval may be accomplished by telephone. As soon thereafter as practicable, agencies will submit apportionment schedules reflecting such action. A reapportionment request will be submitted within 10 calendar days after approval of an appropriation or substantive act providing budget authority, where such authority is enacted after the initial appropriation for the year has been made. . STANDARD FORM 132 AND CROSSWALK Note 1 = Transaction executed by SF 132 data input and used to update accounting records. Note 2 = Transaction executed by accounting system and used to update the SF 132. Note 3 = Transaction executed by accounting system after Treasury accomplished transaction. Note 4 = Transaction generated by Operations Branch through daily activity. Note 5 Applicable only to multi and no-year accounts Note 6 All account balances are ending balances unless noted otherwise Line Number Title Account No. (Trans. No.) Note 6 Comments BUDGETARY RESOURCES 1 Budget authority: 1A Appropriations 4119 (00B), 4119 (00R), 4119 (003), 4119 (00C), 4150 (00V), 4112 (00A) Note 1 Transaction Code depends on the type of appropriation (appropriation, deficiency appropriation, indefinite appropriation, reappropria- tion, etc.) 1B Borrowing authority Not used in HHS 1C Contract authority Not used in HHS 1D Net transfers, current year authority realized (+ or -) 4170 (005) Note 3 (executed with an SF 1151) 1E Other (e.g. anticipated indefinite appropriations, anticipated transfers of new budget authority) 4160 (00M), 4120 (002 and 007 OC 99.01) Note 1. 2 Unobligated balance 2A Brought forward, October 1 4395, 4450, 4620, 4650 should equal 4201, 4221, 4222, 4225, 4251, 4283, 4287, 4801, 4802, 4901 Note 2 & Note 5 (until actual amounts are known, this is input through the SF 132.) 2B Net transfers, prior year balance, actual (+ or -) 4190 (00G) Note 3 (Executed with an SF 1151) 2C Anticipated transfers, prior year balance (+ or -) 4180 (00N and 007, OC 99.01) Note 1 3 Spending authority form offsetting collections (gross) 3A Earned 3A1 Collected 4252, 4261, 4264, 4265, 4266, 4273, 4277, 4872, 4972 Note 4 3A2 Receivable from Federal sources 4251 (E-B), 4283 (E-B), 4287 (E-B) Note 4 3B Change in Unfilled customers' orders (+ or -) 3B1 Advance received 4222 (E-B) Note 4 3B2 Without advance from Federal sources 4221 (E-B) Note 4 3C Anticipated for rest of year 3C1 Advance for anticipated orders Only use with prior OMB approval 3C2 Without advance 4210 (006 and 007 OC 99.01) Note 1 3D Transfers from trust funds 3D1 Collected 4255 Note 3 3D2 Anticipated 4215 No TC exists at this time 4 Recoveries of prior year obligations 4A Actual 4871,4971 Note 4. 4B Anticipated 4310 (00E and 007, OC 99.01) Note 1 5 Temporarily not available pursuant to P L._________(-) 4395 (00Q) Note 1 Temporarily withheld amounts only 6 Permanently not available 6A Cancellations of expired and no-year accounts 4350 Note 2 6B Enacted rescissions (-) 4393 (00L), 4392 (00K) Note 1 6C Capital transfers and redemption of debt (-) 4147 Note 3 6D Other authority withdrawn (-) Not used in HHS 6E Pursuant to P.L. 4396 (00H) Note 1 6F Anticipated for rest of year (+ or -) Not used in HHS 7 Total Budgetary Resources Must equal line 12 8 Apportioned: Category A: 8 (1) First quarter Note: Apportionments recorded as available for distribution to subsequent quarters (4512) and allo- cated by quarters (4511) 4511 4590 transaction 007 followed by 013 Note 1 8 (2) Second quarter 4511 (013) Note 1 8 (3) Third quarter 4511 (013) Note 1 8 (4) Fourth quarter 4511 (013) Note 1 Category B: 8 Subcatagory A...N 4511 (013) Note 1 9 Withheld pending rescission 4420 (00J) Note 1 10 Deferred 4430 (009) Note 1 11 Unapportioned balance revolving fund SGL Not Assigned Requesting USSGL to assign account number(s) 12 Total Budgetary Resources must equal line 7 . Conceptual Budgetary Framework Budgetary Resources Status of Budgetary Resources (Application of Budgetary Resources) 4047 Anticipated Payments to Treasury 4060 Anticipated Collection from Non-Federal Sources 4070 Anticipated Collections from Federal Sources 4112 Deficiency Appropriations 4114 Appropriations Realized But Withdrawn 4119 Other Appropriations Realized 4120 Appropriations Anticipated - Indefinite 4147 Actual Transfers to Treasury 4150 Reappropriations 4160 Anticipated Transfers - Current-Year Authority 4170 Transfers - Current-Year Authority 4175 Allocation Transfers of Current-Year Authority 4176 Allocation Transfer - Prior-Year Balances 4180 Anticipated Transfers - Prior-Year Authority 4190 Transfers - Prior-Year Balances 4201 Total Actual Resources - Collected 4210 Anticipated Reimbursements and Other Income 4221 Unfilled Customer Orders Without Advances 4222 Unfilled Customer Orders With Advance 4251 Reimbursements and Other Income Earned - Receivable 4252 Reimbursements and Other Income Earned - Collected 4261 Actual Collection of Fees 4264 Actual Collection of Rent 4265 Proceeds From Collateral 4266 Other Actual Collections - Non-Federal 4273 Interest Collected From Treasury 4277 Other Actual Collections -Federal 4283 Interest Receivable form Treasury 4287 Other Federal Receivable 4393 Rescissions - Prior-Year 4395 Authority Unavailable Pursuant to Public Law 4396 Authority Permanently Not Available Pursuant to Public Law 4392 Rescissions 4395 Authority Unavailable Pursuant to Public Law - Temporary 4396 Authority Permanently Not Available Pursuant to Public Law 4871 Downward Adjustments of Prior-Year Unpaid Unexpended Obligations 4971 Downward Adjustment of Prior-Year Unpaid Expended Authority 4972 Downward Adjustment of Prior-Year Paid Expended Authority Refunds Collected 4310 Anticipated Recoveries of Prior-Year Obligations 4350 Cancelled Authority 4420 Unapportioned Authority - Pending Rescission 4430 Unapportioned Authority - OMB Deferral 4450 Unapportioned Authority - Available 4511 Apportionment Available for Distribution - Current Quarter 4512 Apportionment Available for Distribution - Subsequent Quarters 4590 Apportionment Unavailable 4610 Allotments - Realized Resources 4620 Other Funds Available for Commitment / Obligation 4630 Funds Not Available for Commitment / Obligation 4650 Allotments - Expired Authority 4700 Commitments 4801 Unexpended Obligations - Unpaid 4802 Unexpended Obligations - Prepaid / Advanced 4870 Downward Adjustments of Prior-Year Undelivered Orders 4880 Upward Adjustments of Prior-Year Undelivered Orders 4881 Upward Adjustments of Prior-Year Unpaid Unexpended Obligations 4882 Upward Adjustments of Prior-Year Prepaid / Advanced Unexpended Obligations 4901 Expended Authority - Unpaid 4902 Expended Authority - Paid 4981 Upward adjustments of Prior-year Unpaid Expended Authority 4982 Upward Adjustments of Prior-Year Expended Authority . PROFORMA SF 132 SCENARIO For the purposes of presentation, assume the following: 1. Definite no-year appropriation of 1,000 2. Anticipated indefinite appropriation of 800 3. Show the 800 of anticipated indefinite appropriation as unavailable 4. Anticipated non-expenditure transfer from prior year FY appropriation of 700 5. Estimate anticipated reimbursement of 450 6. Show the 450 anticipated reimbursement as unavailable 7. Amount of anticipated recoveries of prior year obligations of 10 8. Show the 10 anticipated recoveries of prior year obligations as unavailable 9. Amount temporarily unavailable pursuant to public law of 300 10. Amount of enacted rescissions of prior year balances of 0 11. Amount permanently unavailable pursuant to public law of 200 12. Amount apportioned by OMB and available for allotment 1875 13. Amount that was available in subsequent quarter and now changed to available in current quarter 50 14. Amount of budgetary resources pending rescission by Congress 25 15. Amount of budgetary authority deferred from apportionments by OMB 40 . SCENARIO TRANSACTIONS Description of the Transaction HHS Transaction No. Dr and Cr for Both the Budgetary and Proprietary Accounts 1. (SF 132 Line 1A) To record the realization of a definite appropriation of 1,000. (Please note transaction 001 is outside the SF 132 process but must precede the process.) 001 00B Proprietary DR. 1011 Authority 1,000 CR. 3100 Appropriated Capital 1,000 Budgetary DR. 4119 Other Appropriations Realized 1,000 CR. 4450 Unapportioned Authority - Available 1,000 2. (SF 132 Line 1E) To record anticipated indefinite appropriation. To show the anticipated amount as unavailable. (Any time you anticipate funds, you immediately show them as unavailable) Note: If funds are immediately available for Apportionment use Object Class (OC) 99.00. If funds are not immediately available use OC 99.01. For example anticipated funds are recorded in 4590 (OC 99.01) then when the anticipation is realized funds are moved from 4590 to 4512 (Transaction 005). 002 007 Proprietary None Budgetary DR. 4120 Appropriations Anticipated - Indefinite 800 CR. 4450 Unapportioned Authority - Available 800 Budgetary DR. 4450 Unapportioned Authority 800 CR. 4590 Apportionments Unavailable - Anticipated Resources 800 3. (SF 132 Line 2C) To record Anticipated Non- expenditure Transfer From Prior Yr FY Appropriation. 001 00N Proprietary DR. 1011 Authority 700 CR. 3100 Appropriated Capital 700 Budgetary DR. 4180 Anticipated Transfers - Prior-Year Authority 700 CR. 4512 Apportionment Available for Distribution - Subsequent Quarters 700 4. (SF 132 Line 3C2) To record the estimated anticipated reimbursements. To show the anticipated amount as unavailable. (Any time you anticipate funds, you immediately show them as unavailable) Note: If funds are immediately available for Apportionment use Object Class (OC) 99.00. If funds are not immediately available use OC 99.01. For example anticipated funds are recorded in 4590 (OC 99.01) then when the anticipation is realized funds are moved from 4590 to 4512 (Transaction 005). 006 007 Proprietary None Budgetary DR. 4210 Anticipated Reimbursements and Other Income 450 CR. 4450 Unapportioned Authority - Available 450 DR. 4450 Unapportioned Authority 450 CR. 4590 Apportionments Unavailable - Anticipated Resources 450 5. (SF 132 Line 4B) To record estimated recoveries of Prior Obligation. To show estimated recoveries of Prior-Year Obligations as unavailable. (Any time you anticipate funds, you immediately show them as unavailable) Note: If funds are immediately available for Apportionment use Object Class (OC) 99.00. If funds are not immediately available use OC 99.01. For example anticipated funds are recorded in 4590 (OC 99.01) then when the anticipation is realized funds are moved from 4590 to 4512 (Transaction 005). 00E 007 Proprietary None Budgetary DR. 4310 Anticipated Recoveries of Prior-Year Obligations 10 CR. 4450 Unapportioned Authority - Available 10 DR. 4450 Unapportioned Authority 10 CR. 4590 Apportionments Unavailable - Anticipated Resources 10 6. (SF 132 Line 5) To record authority temporarily unavailable pursuant to public law. 00Q Proprietary Budgetary DR. 4450 Unapportioned Authority - Available 400 CR. 4395 Authority Unavailable Pursuant to Public Law - Temporary 400 7. (SF 132 Line 6B) To record the enacted rescissions of prior year balances of 0. 00L Proprietary None Budgetary DR. 4420 Unapportioned Authority - Pending Rescission 0 CR. 4393 Rescissions - Prior-Year 0 8. (SF 132 Line 6E) Record authority made permanently unavailable pursuant to public law. 001 00H Proprietary DR. 3100 Unexpended Appropriation 200 CR. 1011 Authority 200 Budgetary DR. 4450 Unapportioned Authority - Available 200 CR. 4396 Authority Permanently Not Available Pursuant to Public Law 200 9. (SF 132 Line 8) To record budgetary authority apportioned by OMB and available for allotment. 013 Proprietary None Budgetary DR. 4511 Apportionment Available for Distribution - Current Quarter 335 CR. 4512 Apportionment Available for Distribution - Subsequent Quarter 335 10. (SF 132 Line 8) Record a change in the availability of Apportionment at the Beginning of the period 013 Proprietary None Budgetary DR. 4512 Apportionment Available for Distribution - Subsequent Quarter 50 CR. 4511 Apportionment Available for Distribution - Current Quarter 50 11. (SF 132 Line 9) To record budgetary resources pending rescission by Congress. 00J Proprietary None Budgetary DR. 4450 Unapportioned Authority - Available 25 CR. 4420 Unapportioned Authority - Pending Rescission 25 12. (SF 132 Line 10) Record budgetary authority deferred by OMB. 009 Proprietary None Budgetary DR.4450 Unapportioned Authority - Available 40 CR. 4430 Unapportioned Authority - OMB Deferral 40 . SCENARIO PRECLOSING TRIAL BALANCE Proprietary Debit Credit 1011 Authority 1500 3100 Appropriated Capital 1500 Total 1500 1500 Budgetary Debit Credit 4119 Other Appropriations Realized 1000 4120 Appropriations Anticipated - Indefinite 800 4180 Anticipated Transfers - Prior-Year Authority 700 4210 Anticipated Reimbursements and Other Income 450 4310 Anticipated Recoveries of Prior-Year Obligations 10 4393 Rescissions - Prior-Year 0 4395 Authority Unavailable Pursuant to Public Law - Temporary 400 4396 Authority Permanently Not Available Pursuant to Public Law 200 4420 Unapportioned Authority - Pending Rescission 25 4430 Unapportioned Authority - OMB Deferal 40 4450 Unapportioned Authority - Available 0 4511 Apportionment Available for Distribution - Current Quarter 385 4512 Apportionment Available for Distribution - Subsequent Quarters 650 4590 Apportionment Unavailable 1260 Total 2960 2960 . SCENARIO STANDARD FORM 132 Line Number Title Account Number Amount BUDGETARY RESOURCES 1Budget authority: 1A Appropriations 4119 1,000 1B Borrowing authority 1C Contract authority 1D Net transfers, current year authority realized (+ or -) 1E Other 4120 800 2Unobligated balance 2A Brought forward, October 1 2B Net transfers, prior year balance, actual (+ or -) 2C Anticipated transfers, prior year balance (+ or -) 4180 700 3 Spending authority from offsetting collections (gross) 3A Earned 3A1 Collected 3A2 Receivable from Federal sources . 3BChange in Unfilled customers' orders (+ or -) 3B1 Advance received 3B2 Without advance from Federal sources 3CAnticipated for rest of year 3C1 Advance for anticipated orders 3C2 Without advance 4210 450 3DTransfers from trust funds 3D1 Collected 3D2 Anticipated 4310 10 4 Recoveries of prior year obligations 4A Actual 4B Anticipated 5 Temporarily not available pursuant to P L.________(-) 4395 - 400 6 Permanently not available 6A Cancellations of expired and no-year accounts 6B Enacted rescissions of prior year balances (-) 6C Capital transfers and redemption of debt (-) 6D Other authority withdrawn (-) 6E Pursuant to P.L. (-) 4396 - 200 6F Anticipated for rest of year (+ or -) 7 Total Budgetary Resources 2,360 8Apportioned: Category A: 8 (1) First quarter 4511, 4590 1,645 8 (2) Second quarter 4512 650 8 (3) Third quarter 8 (4) Fourth quarter Category B: 8 (1) Subcategory 1 8 (2) Subcategory 2 8 (3) Subcategory 3 8 (4) Subcategory 4 9 Withheld pending rescission 4420 25 10 Deferred 4430 40 11 Unapportioned balance revolving fund 12 Total Budgetary Resources 2,360