Requirements for Certain Types of Accounts 41.1. Apportionment requirements and exemptions. All accounts will be apportioned except: --accounts specifically exempted from apportionment by 31 U.S.C. 1511 (b) or other laws; --accounts whose budgetary resources are available only for transfer to other accounts, whose resources have expired for obligational purposes, or whose resources have been fully obligated before the beginning of the fiscal year; and --the following types of accounts, which are exempt from apportionment by the Director of OMB (unless the agency is notified that particular accounts will be apportioned) under authority granted to the Director by 31 U.S.C. 1516: --management funds and other types of non-revolving intragovernmental funds (see section 21.1 for definition of funds); --payment of claims, judgments, refunds, and drawbacks; --payment under private relief acts and other laws requiring payments to designated payees in the total amount provided in such acts; --interest on, or retirement of, the public debt; and --items determined by the President to be of a confidential nature for apportionment and budget execution purposes. Unless notice is given (or has been given) that particular accounts are exempt, the following types of funds will be among those to be apportioned: --trust funds; --intragovernmental revolving funds (see section 21.1); --receipts made available by law for industrial and power operations; and --grants to the States under titles I, IV, X, XIV, XVI, XIX, or XX of the Social Security Act or under any other public assistance title in such Act. Basis and Nature of Apportionments 42.1. Basis of apportionment action. Apportionment action will normally be based on obligations to be incurred. However, when it is determined that obligations and outlays for certain accounts can best be controlled at some other point before firm obligations are incurred, OMB may apportion on a basis other than obligations (see section 12.1). 42.2. Level of apportionments. OMB normally makes apportionments and reapportionments at the level of the appropriation or fund account. When more than one annual, multiple-year, or no-year appropriation is enacted under the same title, separate apportionments will be made for each appropriation. However, upon determination by OMB, apportionments and reapportionments may be made at other levels, such as by groups of accounts, activities, projects, or objects. 42.3. Types of apportionments. Normally, budgetary resources will be apportioned for calendar quarters (category A apportionments). However, when approved by OMB, amounts may be apportioned for other time periods; for activities, projects, objects; or for a combination thereof (category B apportionments). In the case of annual accounts and the last year of multiple-year accounts, under no circumstances will amounts be apportioned for periods longer than one fiscal year. In the case of no-year accounts and multiple-year accounts in which funds are available beyond the current fiscal year, apportionments will cover the anticipated financial requirements for the period of availability of funds where financial requirements are known in advance, provided that an apportionment is made at the beginning of each fiscal year in accordance with section 44.3. Funds that are not apportioned may be shown on the apportionment form as deferred, withheld pending rescission (see Part VII), or as an unapportioned balance of a revolving fund (see Part VIII). 42.4. Procedures for requesting changes in the level or time periods of apportionments. Agencies may request changes in the level or time periods covered by apportionments. Consideration will be given to apportioning funds for time periods other than calendar quarters or at levels other than the appropriation account whenever such periods or levels are more representative of program activities or will facilitate their execution. Agency proposals for changes in the level or time periods covered by apportionments will be made to OMB in a letter submitted in advance of the initial apportionment schedule for the year. Exceptions may be made if special situations arise during the year. 42.5. Apportionment of available balances. (a) Within the fiscal year.--Whenever budgetary resources are apportioned for time periods of less than a fiscal year (e.g., calendar quarters), any apportioned, but unobligated balances at the end of any period will be carried forward for obligation in subsequent apportionment periods within the current fiscal year without reapportionment, unless otherwise specified on the apportionment form. (b) Beyond the fiscal year.--When budgetary resources remain available beyond the end of a fiscal year, new apportionment action is required for the new fiscal year for all accounts subject to apportionment, unless OMB determines otherwise. Budgetary resources apportioned for the new fiscal year will be reduced by any portion of the unobligated balance estimated to be brought forward on the most recently approved apportionment form but never realized. (That is, the net amount of indefinite budget authority, transfers, reimbursements, and recoveries that was anticipated on the most recently approved apportionment form for the current year but did not materialize, as shown on the final S.F. 133 for the previous year, will be subtracted from both the budgetary resources and the amounts apportioned.) New apportionment action for a fiscal year will be independent of all apportionment actions of the preceding year. Subsequent reapportionment action, including that necessitated by the enactment of legislation providing additional budget authority, will supersede previous apportionment action taken during the year and will cover all transactions from the beginning of the fiscal year. Where balances are apportioned prior to the beginning of a fiscal year but are supplemented by funds provided under a continuing resolution, subsequent reapportionment taken upon enactment of an account's regular source of budget authority will cover all transactions from the beginning of the year, including those obligations incurred under the continuing resolution. Similarly, when balances are exempted from apportionment by OMB pending enactment of an account's regular source of budget authority, initial apportionment action for the new fiscal year will cover all transactions from the beginning of the year, e.g., obligations incurred under any available unobligated balances as well as under authority provided by a continuing resolution. 42.6. Legality of using funds. The apportionment of funds is not to be regarded as resolving any question as to the legality of using funds for the purpose for which apportioned. Any question as to the legality of using funds for a particular purpose must be resolved through other channels. 42.7. OMB approval of comments on the apportionment. Apportionment action by OMB implies approval of, or concurrence with, any comments inserted on the form by the agency. Where OMB specifically disagrees with any such comments, it will be noted on the approved apportionment form. 42.8. Apportionment of amounts appropriated under continuing resolutions. (a) Amount.--Continuing Resolutions (CRs) may be enacted into law to provide funding until regular appropriations for the fiscal year are enacted. Normally, no new projects or activities or termination of existing projects or activities are permitted. The funding available to the pertinent projects or activities covered by the CRs is calculated by formula, usually by deriving an annual amount, as follows: --When there are House- and Senate-passed versions of the regular appropriations act(s) as of October 1st.--The amount available is the lowest of either the House, Senate, or the current year (prior fiscal year) rates, except that where an item is included in only one version, the pertinent project or activity shall be continued at the lower of the current year (prior fiscal year) rate or the rate permitted by the one House. --When there is only the House-passed version as of October 1st.--The amount available is the lower of the House or current year (prior fiscal year) rates, except that where an item is funded in applicable appropriations act(s) for the prior fiscal year and is not included in the House-passed version, the pertinent project or activity shall be continued at a rate of operations not exceeding the current year (prior fiscal year) rate. --When there is no House-passed version as of October 1st.--Funding for projects and activities is provided at the rate of operations included in the applicable appropriations act(s) for the prior fiscal year. --Restriction on amounts available for civilian personnel compensation and benefits.--Notwithstanding the three previous paragraphs, the amount available for civilian personnel compensation and benefits is no higher than the amount necessary to support the reduced personnel level ordered by the Federal Workforce Restructuring Act of 1994. Questions regarding this restriction should be addressed to OMB. (b) Period of availability.--Amounts made available by CRs are for the length of time specified by the CR, for example, 21 days, or until the enactment of regular fiscal year appropriations, whichever is sooner. (c) Purpose.--The purpose of a CR is to fund temporarily the normal operations of government. Under a CR, appropriations are provided to continue projects and activities of the Federal Government (or portions thereof) under the authorities and conditions provided in applicable appropriations acts for the prior fiscal year. (d) Conditions.--The amounts made available under CRs are normally subject to the same terms and conditions that are specified in the enacted appropriations acts for the prior fiscal year. (e) Apportionment.--All amounts made available by CRs that expire before December 31st are automatically apportioned as described below. Agencies may request written apportionments if amounts automatically apportioned are deemed to be inadequate or if OMB or the agency deems a written apportionment to be necessary. --Automatic apportionment.--Under the automatic apportionment of a CR under this section, the amount available during the period covered by the CR is the lower of either: (1) a pro-rated level to reflect a constant rate of obligation over the period of availability specified by the CR; or (2) the seasonal rate of obligation. The pro-rated level is calculated by multiplying the annualized appropriation (i.e., the lowest of the House, Senate (if any), or current rate) by the number of days the CR is in effect divided by 365 (and carried to three decimal places). For example, if the CR is in effect through the 21st of October, the annualized appropriation will be multiplied by 5.8 percent (21/365). To determine the seasonal rate of obligation, calculate the historical rate (percentage in tenths) of obligation for the period of the CR of either the prior fiscal year or an average of a number of prior years. Then multiply the historical rate (percentage in tenths) by the annualized appropriation (i.e., the lowest of the House, Senate (if any), or current rate) provided under the CR. The amount automatically apportioned under the CR is the lower of the prorated or the seasonal rate. Example: If the lowest of House, Senate (if any), and current rate for a program is $100,000, the CR provides $100,000 in annualized appropriations for the fiscal year, and the normal pattern of obligation is constant throughout the year, then the proration of obligational authority should be used. Of this amount, $5,800 (.058 x $100,000) would be automatically available for the first 21 days of the fiscal year. If, however, the seasonal rate of the 21 days yields an amount lower than $5,800, then the lower amount is apportioned. --Written reapportionment.--In cases where the rate of obligation is affected by seasonality and the normal pattern of obligation exceeds the pro-rated level calculated by using the lowest of the House, Senate (if any), or current levels, the agency may request reapportionment to reflect the seasonality of obligation. A written request for reapportionment with adequate justification should be forwarded to OMB as soon as possible. --Footnotes and conditions.--All footnotes and other conditions placed on the latest prior fiscal year apportionments remain in effect under an automatic apportionment. Should an agency desire to seek a modification of such footnotes and conditions, a written reapportionment request should be submitted to OMB. (f) Credit programs.--CRs generally make available budgetary resources to support the costs (appropriations for subsidy amounts) associated with direct and guaranteed loan activities that were conducted in the prior fiscal year. The limitations on credit activity levels also remain, subject to the terms and conditions specified in the prior fiscal year appropriations act(s). (g) Enactment of regular appropriations.--If, during the period covered by the CR, a regular appropriations bill is enacted, agencies will seek reapportionment to reflect the enacted appropriation. The total amount subject to reapportionment will equal the total amount made available for the fiscal year in the regular appropriation. At this point, agencies should refer to the following sections for instructions on apportionment under regular appropriations. (h) Obligations incurred under a CR.--Under a continuing resolution, certain obligations remain valid even if an annual amount less than the amount obligated is subsequently appropriated. Specifically, the amounts provided under the continuing resolution are available for subsequent liquidation of the valid obligations incurred for goods and services while the continuing resolution was in effect. To comply with the legislative intent of the lower appropriation, agencies will reduce obligations in the most cost-effective way and to the maximum extent possible. For example, goods and services ordered but not yet received will be cancelled if it is cost-effective to do so. Basis of Apportionment Requests 43.1. Basing requests on financial plans. Except in certain specified instances (see section 43.2), the law requires that apportionments and reapportionments will be made so as to prevent the obligation or expenditure of funds in a manner that would indicate the necessity for a deficiency or supplemental appropriation. Apportionments will also be made so as to take into consideration any legal limitations imposed by the Congress. The distribution of apportionments will be part of the agency's overall financial plan for the year and will be based on a careful forecast of obligations to be incurred under the work programs or operations planned during the year. In many cases, experience in past years will be a useful guide. Agencies may be required to change the nature or level of detail of their financial plans from year to year due to changing circumstances or as required by OMB. Agencies should consult with OMB about the level of detail required in financial plans well in advance of submission of apportionment requests. Requirements for supporting data are discussed in section 44.7. Where funds are apportioned for calendar quarters or other time periods of less than a year, it is essential that provision be made for any seasonal or similar variations in fiscal requirements. When such factors make it necessary to request apportionments in varying amounts, a suitable explanation will accompany the agency request in a footnote or as a note on the reverse side of the form or on a separate sheet. 43.2. Requests anticipating the need for supplemental authority. The Antideficiency Act (31 U.S.C. 1515) permits apportionments to be made that indicate the need for supplemental budget authority only when: --laws have been enacted, subsequent to the transmittal to the Congress of the budget request, that require expenditures beyond administrative control; --emergencies arise involving (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; or --supplemental appropriations are required to permit payment of such pay increases as may be granted pursuant to law to civilian officers and employees (including prevailing rate employees whose compensation is fixed and adjusted from time to time in accordance with prevailing wage rates) and to retired and active military personnel. In addition, other laws may be enacted that authorize apportionments that anticipate the need for supplemental estimates of appropriations (e.g., a continuing resolution that authorizes deficiency apportionments necessitated by civilian and military pay increases). In any case where a requested apportionment indicates a necessity for a supplemental or deficiency estimate of appropriations, then the following notation will be made on the apportionment request (S.F. 132): "This apportionment request indicates a necessity for a supplemental appropriation now estimated at $----------." The apportionment request will be submitted to OMB along with three copies of the 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 (or reapportionment) 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]." The need for a supplemental will usually be reflected in quarterly apportionments by making the request for the fourth quarter less than the amount that will be required. For apportionments by activities, the amount requested for each activity must provide for carrying on that activity until the supplemental appropriation is expected to become available. OMB approval of requests for deficiency apportionment does not authorize agencies to exceed available resources within an account. The amount of any anticipated supplemental appropriation must be fully justified. Action on the apportionment request does not commit OMB to the amount of the supplemental that will be recommended subsequently to the President or transmitted to the Congress. Apportionment and Reapportionment Procedures 44.1. Use of Standard Form 132. Standard Form 132 will be used to request apportionment or reapportionment of each appropriation or fund account subject to apportionment, unless otherwise required by OMB. When more than one appropriation is enacted under the same title, a separate apportionment form will be submitted for each appropriation subject to apportionment. However, upon determination by OMB, a single apportionment form may be used to apportion two or more accounts as a unit. Where budget authority for revolving funds is provided through "feeder" appropriation accounts, a single form will cover both the revolving fund and the related feeder account(s). Where a single limitation on administrative expenses applies to two or more revolving funds, the agency may, at its option, submit to OMB for approval a single S.F. 132 for the combined limitation in lieu of distributing the limitation to the funds involved. In the case of an appropriation from which one or more allocations are made to transfer appropriation accounts, the coordinating agency (e.g., the agency responsible for the parent account) will submit a consolidated apportionment form covering the parent account and all allocations therefrom. Agencies that receive allocations will not submit separate apportionment schedules for allocation accounts, unless specifically requested by OMB (see Part VIII). 44.2. Coverage of the S.F. 132 The S.F. 132 signed by responsible OMB officials and all attachments transmitted to the agency are part of the apportionment, unless otherwise specified on the S.F. 132. 44.3. Initial apportionments. In those cases where any part of the budgetary resources for an account does not result from current action by 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), initial apportionment schedules for the year will be submitted to OMB by August 21, as required by 31 U.S.C. 1513(b). In those cases where all of the budgetary resources for an account result from current action by the Congress, initial apportionment schedules will be submitted to OMB within 10 calendar days after the approval of the appropriation or substantive acts providing new budget authority or by August 21, whichever is later. In certain cases, such as programs accruing interest liabilities pursuant to the Cash Management Improvement Act, agencies may wish to submit initial apportionment requests and supporting materials to OMB on or soon after the day Congress completes action on the appropriations bill. This will expedite OMB approval of the apportionment request and help reduce potential interest liabilities. Agencies may discuss alternative ways to expedite approval of apportionments with OMB. For example, apportionments may be submitted and approved by telephone or fax for emergency funding needs. 44.4. Reapportionments. Unobligated balances of amounts apportioned are available for obligation in later periods within the fiscal year and do not need to be reapportioned unless otherwise specified by OMB. However, a reapportionment request will be submitted to OMB as soon as a change in an apportionment previously made becomes necessary due to changes in amounts available (e.g., actual reimbursements differ significantly from estimates), program requirements, or cost factors, except as specified in section 44.5. Such requests will be submitted so as to allow time for action by OMB before revised amounts are needed for obligation. Agencies are advised that apportionment action for a specific time period may not be changed after the end of the period. 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 apportionment for the year has been made (except as specified in section 44.5). Agencies are encouraged to begin preparation of apportionments and related materials as soon as the House and Senate have reached agreement on funding levels. In some cases, initial apportionment schedules will be submitted before the unobligated balance brought forward has been precisely determined. If the unobligated balance brought forward, as shown on the latest approved apportionment schedule, differs from the unobligated balance at the end of the preceding year as reported on the final S.F. 133 for that year, and the difference is larger than the amount specified in section 44.5, then the reapportionment request must be approved by OMB before the additional funds can be obligated. If the unobligated balances on the reapportionment schedule do not agree with those: (a) reported on the final S.F. 133 of the preceding year; (b) reported to the Treasury for inclusion in the U.S. Government Annual Report Appendix; or (c) presented in the Budget Appendix as a past-year actual amount, the agency will prepare a footnote to line 2A explaining the difference. (NOTE: The U.S. Government Annual Report Appendix of the Department of the Treasury (formerly known as the Treasury Combined Statement) will be referred to in this Circular as the Treasury Annual Report Appendix.) 44.5. Adjustments not requiring submission of a reapportionment request. Unless OMB determines otherwise, amounts apportioned by time periods of less than a year (e.g., calendar quarters or similar time periods) may be adjusted as follows without the submission of a reapportionment request (S.F. 132): --Adjustments in the amount of unobligated balances brought forward (line 2A) up to $200,000 or 1 percent of the amount of total budgetary resources, whichever is lower, will be added to or subtracted from the amount apportioned for the period in progress when the adjustment is made. --Amounts of budget authority adjustments (line 1D) or balances transferred (line 2B), up to $200,000 or 1 percent of the amount of total budgetary resources, whichever is lower, will be added to or subtracted from the amount apportioned for the time period in progress when the adjustment is made. --Amounts of indefinite budget authority (lines 1B and 1C), reimbursements (line 3), or recoveries (line 4) that are realized above or below anticipated amounts, up to $200,000 or 1 percent of the amount of total budgetary resources, whichever is lower, will be added to or subtracted from the amount apportioned for last time period. If so specified on the most recently approved apportionment form or otherwise approved in writing by OMB, other specific types of adjustments to apportionments may be made without the submission of a reapportionment request. These will include amounts of supplemental appropriations or other authority enacted in the last period, adjustments of amounts apportioned on bases other than time periods, and adjustments of time period apportionments other than those mentioned above. 44.6. Treatment of automatic adjustments on reapportionment requests. Unless OMB determines otherwise, when amounts are automatically apportioned (e.g., as specified in section 42.8(e) or section 44.5) and there is a subsequent need for reapportionment, adjustments previously made as automatic apportionments will be reflected on the "Amount of Latest S.F. 132" column. In such cases, a footnote will indicate where changes have been previously made as automatic apportionments. 44.7. Supporting data. Apportionment and reapportionment requests will be supported by sufficient data to justify the financial requirements set forth therein. Agencies are encouraged to discuss the availability of supporting data, including performance goals and performance indicators such as output and outcome measures where possible, with OMB prior to the time initial apportionments are submitted so that specific supporting data that may be required by OMB can be provided. Whenever an apportionment or reapportionment request contains a proposed rescission or deferral, it will be accompanied by a rescission or deferral report outlining the reasons for and effect of the proposed action. (See Part VII instructions on preparation of these reports.) 44.8. Number of copies. Normally, an original and one copy of the S.F. 132 will be submitted directly to OMB for each account (or group of accounts as required by OMB) subject to apportionment. An original and two copies will be submitted for any S.F. 132 that has an entry on line 9 (Withheld pending rescission) or 10 (Deferred). To the extent practicable, all the forms for each independent agency, departmental bureau, or similar subdivision will be submitted together and numbered consecutively in the space provided in the upper right hand corner of the S.F. 132. 44.9. Signature. The original S.F. 132 will be signed by an officer duly authorized by the head of the agency for each independent agency, departmental bureau, or similar subdivision. In the case of electronic transmittal of the S.F. 132, an alternative approved in writing by OMB may be used. The agency signature block shall be blank when the apportionment is initiated by OMB. Signatures on other sheets and copies may be affixed by stamp, typing, or other means. Any changes in figures will be initialed on each copy by the officer who signs the forms. 44.10. Action by OMB. Action upon agency apportionment and reapportionment requests will be appropriately entered by OMB on lines 8 through 12 in the third column, "Action by OMB," of the S.F. 132 and validated by a signature on the "Apportioned" line. Lines 1 through 7 in the third column will be used by OMB in cases where the budgetary resources solely available for apportionment shown on the S.F. 132 submitted by the agency are changed or if OMB disagrees with any of the amounts in the "Agency Request" column. In those cases where initial apportionment requests are submitted by August 21 (see section 44.3), OMB will notify agencies of the action taken on the initial requests by September 10, as required by law. In the case of accounts that have budgetary resources solely as a result of current action by the Congress, OMB will notify the agencies concerned of the action taken on apportionment or reapportionment requests within 30 calendar days after the approval of the act providing new budget authority or by September 10, whichever is later. At the time the apportionment or reapportionment action is approved by OMB, the original S.F. 132 will be forwarded to the agency concerned. Explanation of Standard Form 132, Apportionment and Reapportionment Schedule (See Exhibits 45A-45H) 45.1. Explanation of form and line entries. The S.F. 132 is divided into two general sections: Budgetary Resources and Application of Budgetary Resources. Agencies will make entries in the column "Agency Request" for each applicable line item. The column "Amount on Latest S.F. 132" will be left blank on initial apportionment requests. On reapportionment requests, agencies will enter the amounts in the "Action by OMB" column of the most recently approved S.F. 132 in this column. If there are no entries for lines 1 through 7 in the "Action by OMB" column, agencies will enter the amounts contained in the "Agency Request" column of the most recently approved S.F. 132. Unless OMB determines otherwise, when amounts are automatically apportioned (e.g., as specified in section 42.8(e) or section 44.5) and there is a subsequent need for reapportionment, adjustments previously made as automatic apportionments will be reflected on the "Amount on Latest S.F. 132" column. In such cases, a footnote will indicate whether changes have been previously made as automatic apportionments. The detailed information to be reported on each line of the form is explained below. Usually, lines for reporting actual amounts will apply only to reapportionment requests. Unless more recent figures are available, amounts will be in agreement with the latest S.F. 133. A footnote will be shown (at the bottom of the S.F. 132) to indicate the period covered by the actual amounts reported on the form. The following is a table of contents for the exhibits of apportionment or reapportionment requests that are provided for illustration. ---------------------------------------------------------------------- Exhibit No. Description ---------------------------------------------------------------------- 45A One-year appropriation--Initial apportionment 45B No-year appropriation--Initial apportionment 45C No-year appropriation--Reapportionment 45D Appropriations under continuing resolution 45E Reapportionment following a continuing resolution 45F Public enterprise (revolving) or intragovernmental (revolving) fund--Reapportionment 45G Trust fund limitation 45H Negative amount due to reduced unobligated balance ---------------------------------------------------------------------- BUDGETARY RESOURCES ---------------------------------------------------------------------- Line Entry Explanation ---------------------------------------------------------------------- Line 1. Budget authority: A. Appropriations Enter the amount of appropriations specified realized............... in an appropriation act (including the annualized level of appropriations to be warranted by Treasury pursuant to a continuing resolution) or in a substantive act and becoming available on or after October 1 of the fiscal year. Include any enacted supplemental appropriations and the portion of indefinite appropriations warranted by Treasury. In the case of special and trust fund accounts designated by Treasury as "available," enter the amount of receipts credited to the account. For accounts operating under a continuing resolution, when the account's usual source of budget authority is enacted, the appropriation will be changed to be equal to the amount specified in the regular appropriations act. See Part VII for treatment of enacted rescissions of appropriations. Identify in the stub column the reference to law(s) providing the appropriation. B. Appropriations Enter the amount anticipated to become anticipated available under existing law, such as (indefinite).......... indefinite appropriations. Do not include anticipated, unenacted supplemental appropriations. This entry will be the latest estimate of amounts anticipated for the rest of the fiscal year beyond those realized (and reported on line 1A). Identify in the stub column the reference to the law(s) providing the appropriation. C. Other new authority Enter the amount of new budget authority ().................... (other than appropriations) becoming available on or after October 1 of the year. Identify in the stub column the type of budget authority involved (e.g., contract authority, reappropriation, borrowing authority). The treatment of reappropriations of funds that have expired differs from the treatment of reappropriations of amounts that have not expired in the following ways: --For funds that have expired, a reappropriation will be entered on line 1C of the S.F. 132 and S.F. 133 of the gaining account. The losing account has expired, therefore, no reapportionment action is needed for the losing account. --For funds that have not expired, Treasury records a non-expenditure transfer. The losing account will record a transfer out (on line 1D or 2B, as appropriate). The gaining account will record a transfer in (on line 1D or 2B, as appropriate), a reappropriation of the same amount (on line 1C), and a negative amount on line 5 to remove the double counting. The public law citation on line 5 should be the appropriations act that reappropriated the amount. This treatment reflects the fact that the amount transferred has been reappropriated and expired. For revolving funds in which credits and repayments to indefinite borrowing authority are available for obligation, include only the amount of new borrowing authority anticipated to be used during the year; i.e., the total amount of indefinite borrowing authority anticipated to be used net of any credits or repayments but without going below zero. (Any credits or repayments anticipated to be used will be reported on line 3.) See Part VII for treatment of enacted rescissions of new budget authority other than appropriations. D. Net transfers (+ or Enter the sum of (1) the net amount of budget -).................... authority enacted that is actually transferred to (+) or from (-) the account and (2) the current estimate of any new budget authority to be transferred to (+) or from (-) the account under existing legislation. Do not include anticipated transfers that require legislation. The entries on this line are transfers of new budget authority, while the entries on line 2B are transfers of available, unobligated balances. The entries on this line are non-expenditure transfers between two Federal Government, Federal fund accounts for the purposes of the receiving or gaining account; i.e., the type of transfers described in section 81.3. Entries related to transfers will be supported by a listing (on the back of the S.F. 132 or on a separate sheet) of the individual accounts from which and to which the transfers have been or are to be made. For each transfer to (+) or from (-) the account, specify the amount actually transferred. Identify the amounts of the most current estimates by an asterisk. The listing shall include the following note: "Asterisks indicate current estimates of amounts to be transferred under existing legislation." ---------------------------------------------------------------------- Line 2. Unobligated balance: A. Brought forward, This line applies only to no-year and October 1............. unexpired multiple-year accounts. Enter the available, unobligated balance brought forward from prior fiscal years as of October 1 of the fiscal year. This line should include available, unobligated balances of all budgetary resources as defined in section 21.1. If balances brought forward from prior years must be apportioned before the actual balance is known, an estimated amount will be reported on this line and indicated with "est." added to the stub. The actual balance will be substituted for the estimate as soon as it becomes known. If the amount does not agree with those (a) reported on the final S.F. 133 of the preceding year; (b) reported to the Treasury for inclusion in the Treasury Annual Report Appendix; or (c) presented in the Budget Appendix as a past-year actual amount, the agency will prepare a footnote to line 2A explaining the difference. 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 44.5, the apportionments will be adjusted accordingly. If the difference is greater, a request for reapportionment must be approved by OMB before unapportioned funds can be obligated. See Part VII for treatment of enacted rescissions of balances. Where resources are apportioned on the basis other than obligations (see section 42.1) such as "administrative commitments" or some other pre-obligation basis, the amount entered on this line will be only that portion of the unobligated balance brought forward that is not "administratively committed" or otherwise pre-obligated on the basis on which the apportionment is made. B. Net transfers (+ or Enter the sum of (1) the net amount of any -).................... unobligated balance of prior year budget authority actually transferred to (+) or from (-) the account and (2) the current estimate of any balances to be transferred to (+) or from (-) the account under existing legislation. Do not include anticipated transfers that require legislation. Do not include transfers required or permitted by law from trust funds to Federal funds. The entries on this line are transfers of balances, while the entries on line 1D are transfers of budget authority. The entries on this line are non-expenditure transfers (except those to allocation accounts) between two Federal Government accounts and not expenditure transfers. The treatment of expenditure transfers is explained in the discussion of line 1D. Do not include amounts cancelled. Entries related to transfers will be supported by a listing (on the back of the S.F. 132 or on a separate sheet) of the individual accounts from which or to which the transfers have been or are to be made. For each transfer to (+) or from (-) the account specify the amount actually transferred or to be transferred. Identify the amounts of the most current estimates by an asterisk. The listing shall include the following note: "Asterisks indicate current estimates of amounts to be transferred under existing legislation." ---------------------------------------------------------------------- For a discussion of budgetary resources available for obligation, see Part III. This discussion is particularly relevant in understanding reimbursements and other income. ---------------------------------------------------------------------- Line 3. Reimbursements and other income: A. Earned.............. Enter the amount of reimbursements and other income earned to date during the current fiscal year through: (a) the delivery of goods and performance of services to other Federal government accounts, whether or not bills have been rendered or collections made; (b) disposition of assets but excluding amounts not realized; and (c) actual collections on loans or other long-term credits outstanding but excluding any amounts due but uncollected on such assets. This entry may include reimbursements and other income earned in a prior year and available to be credited to the current year account only when specifically authorized by law. Identify in a footnote the amount of such earnings together with a citation of the applicable law. In the case of revolving funds, enter revenues, reimbursements, and other amounts provided by operations during the year. Receivables previously cancelled and included on this line will be netted against revenues reported on this line, either individually or in an allowance for losses. B. Change in unfilled Enter the increase (+) or decrease (-) from customers' orders (+ October 1 in: unfilled orders on hand from or -)................. other Government accounts that are valid obligations of the ordering account (whether or not advances have been received); unfilled orders on hand from the public, including State and local governments, but only if the account is specifically authorized by law to include such amounts as available for obligation without an advance; and amounts advanced or collected from the public for goods or services that have not yet been provided or performed. C. Anticipated for rest Enter a current estimate of the additional of year............... reimbursements and other income expected to be earned and to provide budgetary resources for the remainder of the fiscal year. The estimate will be comprised of: (a) orders expected to be received from other Government accounts; (b) advances expected to be received from the public; and (c) reimbursements expected to be earned (in the absence of advances) from the public. D. Trust fund transfer. This line is not on the pre-printed S.F. 132. It will be inserted on the form (manually typed or added to an electronic version when OMB has approved an electronic version of the S.F. 132) whenever transfers from trust funds have been included in an appropriations act or any other law to fund the activities of an agency that are normally funded in a general fund account. Lines 1.D and 2.B will not be used to show transfers required or permitted by law from trust funds to Federal funds. These funds will be obligated and disbursed in the trust fund and received into the Federal fund account as Reimbursements and other income. When a trust fund orders goods or services from a general fund account, payments from the trust fund will be reflected in lines 3A, 3B, or 3C, as appropriate. ---------------------------------------------------------------------- Line 4. Recoveries of prior year obligations: A. Actual.............. Enter the amount of any cancellations or downward adjustments in unexpired accounts since October 1 of obligations reported in prior years. B. Anticipated for rest Enter the current estimate of the additional of year............... amount of cancellations or downward adjustments anticipated in unexpired accounts for the remainder of the fiscal year. ---------------------------------------------------------------------- Line 5. Portion not Enter as a negative amount the portion of available pursuant to budgetary resources not available for P.L. -------- (-)...... obligation pursuant to a specific provision of law. For example: --When an account is operating under a part-year continuing resolution, enter as a negative amount the portion of the annualized level included on line 1 that is not available under the terms of the continuing resolution. --When a congressionally-initiated deferral of an amount that has been appropriated is enacted, including enactment of a deferral proposed by the Executive, enter the amount not available due to congressional action as a negative amount on this line. --When a law specifies that all or a portion of the amount appropriated is not available for obligation unless specifically authorized, the amount is appropriated and is shown, as a positive amount, on line 1. In such cases, enter the amount not available, as a negative amount, on this line. (NOTE: This differs from amounts that are only appropriated contingent upon the occurrence of a policy decision by the Executive, for example, upon submission of a request by the President. In such cases, the amounts are not appropriated until the event occurs. Since no amount is shown as appropriated on line 1, there is no need to show any reduction on this line.) --When a provision of law, such as a benefit formula or limitation on obligations, precludes amounts in special or trust funds from obligation, include the amounts not available, as a negative amount, on this line. (At year-end this amount should be the same as the amount on line 60.45 of the P&F schedule). The special and trust fund receipts will be shown on line 1. --When a portion of a revolving fund is not available for obligation because of a limitation on obligations, enter the amount not available, as a negative amount. (At year-end this amount should be the same as the amount on line 68.45 of the P&F schedule.) The offsetting collections will be shown on line 3A, 3B, or 3C, as appropriate. --When the President has ordered a sequester pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985, enter as a negative amount budgetary resources temporarily withheld from obligation. Amounts permanently cancelled will be shown on line 6. Include reappropriations of funds that have been transferred (see explanation on 1C). Identify in the stub column the public law containing the restriction. 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. ---------------------------------------------------------------------- Line 6. Restorations (+) Enter, as a negative, amounts that are and write-offs (-)..... permanently cancelled by law. For example: --When a general provision specifies that a specific amount is to be reduced and authorizes the agency head to distribute the reduction, enter the canceled amount, as a negative, on this line. --When the five expired years are passed for annual or multi-year appropriations, enter the cancelled amount, as a negative, on this line. --When the President has ordered a sequester pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985, enter as a negative amount budgetary resources permanently cancelled. Do not report amounts rescinded on this line. (Such amounts will be netted on line 1A, 1C, or 2A as appropriate.) Enter as a negative amount principal repayments paid to Treasury or estimated to be paid to Treasury. Enter as a negative amount any budgetary resources cancelled pursuant to 31 U.S.C. 1555. ---------------------------------------------------------------------- Line 7. Total budgetary Enter the sum of the amounts shown on lines 1 resources.............. through 6. This amount represents the total amount of budgetary resources available for apportionment in the fiscal year for which the schedule is being submitted. ---------------------------------------------------------------------- APPLICATION OF BUDGETARY RESOURCES ---------------------------------------------------------------------- Line Entry Explanation ---------------------------------------------------------------------- Line 8. Apportioned..... Enter the amounts approved on the latest S.F. 132 and the amounts now requested to be apportioned under Category A, Category B, or a combination thereof. In cases where 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. Category A............. Enter the 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, the amount apportioned for the current period will be revised to a negative amount (see exhibit 45H). When (1) a continuing resolution provides funds retroactively for a funding hiatus, (2) apportionment of an account's usual source of budget authority is made after the first quarter, and (3) other resources are insufficient to cover operations for the first quarter, a single amount will be entered for the period beginning with the first fiscal quarter and ending with the quarter in which the apportionment action is taken. A brace will be put in the stub connecting the appropriate number of quarters. Enter the amount of obligations incurred during each time period whenever funds are apportioned by quarter. The estimates should be as of the date of the latest S.F. 133 if more recent amounts are not available. The amounts should be placed in the space provided in the stub column under the memorandum entry of obligations incurred. The period covered by such amounts should be identified in a footnote. Category B............. Enter the 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 sections 42.3 and 42.4). Enter in the stub column a description of the type of apportionments requested on lines (1), (2), etc. Also, enter the amount of obligations incurred for each Category B apportionment as of the latest S.F. 133 if more recent amounts are not available. The periods covered by such amounts should be the same as the period for Category A, and identified in the footnote. Where insufficient space is provided on the standard form to list the categories by which apportionments are to be made or where apportionments are to made both by activities (or projects or objects) and by time periods within the fiscal year, the distribution of the requested apportionments will be shown by adding lines to the standard form (if OMB has approved the preparation of the form via electronic means) or in an attachment. ---------------------------------------------------------------------- Line 9. Withheld pending For instructions on the use of this line, see rescission............. Part VII. ---------------------------------------------------------------------- Line 10. Deferred....... For instructions on the use of this line, see Part VII. ---------------------------------------------------------------------- Line 11. Unapportioned Do not report amounts deferred or proposed balance of revolving for rescission on this line. fund................... This line will be used primarily for public enterprise funds, intragovernmental revolving funds, and as trust funds that are subject to apportionment. For these types of funds, enter 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 will continue to revolve or so it will be available for the purposes for which it was provided (see section 85.1). The amount on this line should equal the amount shown on line 7, less the amounts apportioned on line 8, less any amounts withheld pending rescission or deferred and shown on lines 9 or 10, respectively. ---------------------------------------------------------------------- Line 12. Total budgetary Enter the sum of amounts on lines 8, 9, 10, resources.............. and 11. This entry will be the same as the amount reported on line 7. ----------------------------------------------------------------------