OMB Circular A-11 Section 120 Apportionment Process.txt

section 120apportionment process table of contents introduction to apportionments 1201 what is an apportionment 1202 what terms and concepts should i understand to work with apportionments 1203 are apportionments made at the treasury appropriation fund symbol (tafs) level 1204 what tafss are required to be apportioned 1205 what tafss are exempt from apportionment 1206 can a portion of my tafs be exempt from apportionment 1207 do i need to submit an apportionment every fiscal year for tafss that are multiyearno year 1208 can i incur obligations without an apportionment 1209 can i use an apportionment to resolve legal issues about the availability of funds what is in an apportionment 12010 how is the apportionment organized 12011 why is the budgetary resources section needed 12012 after omb approves an apportionment can i obligate against all budgetary resources 12013 what is the format of the applications of budgetary resources section and what categories does omb use to apportion funds 12014 what is the format of the guaranteed loan levels and applications section 12015 what other kinds of information may an apportionment include preparing the apportionment request 12016 how can i submit an apportionment request 12017 is there a standard set number of lines to show in an apportionment request 12018 what header information at the top of the apportionment must i complete 12019 what do i put in each column of the apportionment request 12020 do i need to follow special conventions to show the portion of discretionary balances in split accounts (tafss with both mandatory and discretionary funds) 12021 can i use amounts that include decimal points or cents in an apportionment 12022 should i use a specific numeric format in the excel file that holds my request 12023 when are apportionments due at omb for a new fiscal year 12024 when is the apportionment system open for a new fiscal year 12025 can i combine tafss on a single apportionment 12026 should i assemble apportionment requests for multiple tafss in a single package or file 12027 can i crosscheck information in the budgetary resources section 12028 who can approve the apportionment request for the agency 12029 who is responsible for preparing the apportionment request for allocation (parentchild) accounts submitting apportionment requests 12030 how do i submit apportionment requests to omb 12031 what functions will i perform using the apportionment system 12032 how do i gain access to the apportionment system 12033 are there situations when i would not use the apportionment system table of contentscontinued footnotes to apportionments 12034 what are apportionment footnotes (and footnote indicators) 12035 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 12036 will footnotes and additional tabsattachments become part of the apportionment 12037 what footnotes are required for agencies to include in their apportionment requests 12038 are there footnotes that are automatically applied to annual and multiyear apportionments approving apportionment requests 12039 how will omb indicate its approval of an apportionment 12040 when can i expect omb to approve my first apportionment request for the fiscal year 12041 in the case of newly enacted fullyear appropriations am i under an automatic apportionment until omb approves my first fullyear enacted apportionment request after you have received your approved apportionment 12042 how should i execute the apportionment 12043 what if i think that i may have obligated more than the amounts apportioned 12044 must i control funds below the apportionment level 12045 how should i allot once i receive an apportionment 12046 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 12047 what is the relationship between the apportionment and the funds control system changes to previously approved apportionments for the current fiscal year 12048 what types of situations could require me to request a new apportionment 12049 what adjustments can i make without submitting a reapportionment request 12050 what other types of adjustments can i request omb to allow me to make without submitting a new apportionment request 12051 what is the status of previously approved apportionments when a new apportionment is approved in the same fiscal year apportionments by time period 12052 will omb apportion funds into future fiscal years 12053 how do i present deferrals or proposed rescissions on my request 12054 can omb reapportion a past period 12055 do unobligated resources apportioned in earlier time periods of the same fiscal year remain available 12056 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 12057 what is the status of approved apportionments from a previous fiscal year on apportionments in the current fiscal year 12058 how does the last approved apportionment govern the actions a tafs takes when the tafs enters the expired phase table of contentscontinued apportionments affected by a continuing resolution (cr) 12059 during a cr what happens to tafss that were apportioned before the start of a fiscal year (eg noyear tafss) 12060 after a cr has been replaced by a fullyear enacted appropriation what do i show in the previous approved column 12061 after a shortterm cr has been replaced by a fullyear enacted appropriation what do i show in the agency request column 12062 what do i do if the fullyear enacted appropriation changes the period of availability of funds apportioned under a shortterm cr what other important things do i need to know about apportionments 12063 what types of resources are apportioned by omb 12064 are all apportionments based on authority to incur obligations 12065 how do i treat extensions of the availability of unobligated balances in an apportionment handling deficiencies in apportionments 12066 when do i submit requests anticipating the need for the congress to enact supplemental budget authority program reporting categories 12067 what is the purpose of program reporting categories 12068 do my estimates of program reporting category obligations limit the amount i can obligate 12069 what do omb and the agency need to do to start using program reporting categories 12070 how do i fill in the program reporting category tab 12071 why does omb send the names of program reporting categories and category b projects to treasury for use in gtas exhibitssample formats https:communitydcmaxgovxn4rnlg ex120a program reporting categories format when your appropriations are enacted in a timely manner ex120b oneyear appropriationfirst apportionment for the current fiscal year ex120c noyear appropriationfirst apportionment for the current fiscal year ex120d noyear appropriationreapportionment when you operate under a continuing resolution ex120e oneyear appropriations under continuing resolution ex120f appropriations and unobligated balances under a continuing resolution ex120g apportionment following a continuing resolution (noyear tafs) ex120h apportionment following a continuing resolution (annual tafs category a) when you encounter unusual circumstances ex120i public enterprise (revolving) or intragovernmental (revolving) fund reapportionment table of contentscontinued ex120j trust fund limitation ex120k negative amount due to reduced unobligated balance ex120l apportionments in future fiscal years for multiyear accounts ex120m trust fund with contract authority appropriation to liquidate contract authority and obligation limitation ex120n trust fund (or special fund) with collections precluded from obligation ex120o allocation transfer apportionment format apportioning programs ex120p allocation transfer apportionment format apportioning parent and child ex120q allocation transfer apportionment format child only ex120r allocation transfer apportionment format parent only ex120s sequester apportionment ex120t appropriations with different periods of availability executed by nonexpenditure transfer ex120u rescissions and reappropriations of unobligated balances as of september 30th ex120v initial apportionment of an appropriation reduced by offsetting collections and receipts ex120w apportionment of an appropriation reduced by offsetting collections and receipts during cr period to invoke term and condition of the cr (section 12310) summary of changes clarifies guidance on display of the previous approved column for an account specific apportionment made during a cr period for an account that also receives an automatic apportionment (section 12037) allows agencies to reflect 30day automatically apportioned funds as they would be apportioned normally (either category a or category b) without omb concurrence (section 12041) updates list of situations that could require a reapportionment request to include a scenario where a tafs needs to increase an indefinite appropriation but the previously approved apportionment did not include an a footnote providing automatic apportionment authority (section 12048) provides link (in table of contents above) to view excel versions of section 120 exhibits on omb max community (exhibits 120aw) updates section 120 exhibits throughout to more consistently follow section 120 guidance (exhibits 120aw) provides an example of how to show an accountspecific apportionment to account for a term and condition of the cr (exhibit 120w) introduction to apportionments 1201 what is an apportionment an apportionment is an ombapproved plan to use budgetary resources (31 usc 1513(b); executive order (eo) 6166 as amended by eo 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 usc 1517(a)(1) (b)) see section 145 for more on reporting violations of the antideficiency act 1202 what terms and concepts should i understand to work with apportionments accountspecific 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 12049 and 12050 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 agencys 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 a11 and typically describes a formula that agencies will use to calculate apportioned amounts an automatic apportionment is in contrast to the accountspecific 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 multiyear and noyear accounts see section 12023 regarding the submission for omb approval of requests for the apportionment of carryover amounts pursuant to sections 1207 and 12056 carryover amounts are automatically apportioned at zero until an accountspecific apportionment is issued for such amounts category a category b category ab or category capportioned 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); 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 multiyearnoyear 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 accountspecific apportionment that can be issued for operations under a continuing resolution (cr) in lieu of the ombissued automatic apportionment this excludes accountspecific written apportionments for an anomaly provided in the cr omb approves exception apportionment requests only in extraordinary circumstances see section 1239 for additional guidance footnotes provide additional information and direction beyond the line stubs and dollar amounts see section 12034 for more information impoundmentpursuant 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 12019 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 categoryagencies and omb will work together to determine the program reporting categories (if any section 12067) 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 12048) 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 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 203) the period of availability may be annual multiyear or noyear (section 204(c)) annual tafss have funds that are available for obligation for no longer than one fiscal year multiyear tafss have funds that are available for a specified period of time in excess of one fiscal year noyear tafss have funds that are available until expended see section 204 for more details the department of the treasurys list of account symbols may be found here: http:fiscaltreasurygovfsreportsreffastbookfastbookhomehtm 1203 are apportionments made at the treasury appropriation fund symbol (tafs) level yes apportionments are only made at the tafs level see section 2011 for more details on tafss for cases of allocation transfers see section 12029 1204 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 1206 for a tafs that is partially exempt from apportionment omb is required to post all approved apportionment documents on a public website those apportionments can be found here: https:apportionmentpublicmaxgov 1205 what tafss are exempt from apportionment the following types of tafss are exempt from apportionment: tafss specifically exempted from apportionment by 31 usc 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 (eg between federal funds and trust funds) (see below for additional information) because transferonly 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 usc 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 39003999); 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 12063; 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 usc 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 usc 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 agencys 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 1206 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 resourcesboth exempt from apportionment and nonexemptin 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 1207 do i need to submit an apportionment every fiscal year for tafss that are multiyearno year yes multiyearnoyear tafss with unexpired budgetary resources available for obligation must be apportioned every fiscal year unless exempt under section 1205 see also section 12056 1208 can i incur obligations without an apportionment no an obligation cannot be incurred without an omb approved apportionment (accountspecific 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 eg purchase services or merchandise) see section 145 for specifics on the antideficiency act 1209 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 ombs approval of an apportionment request does not reflect ombs concurrence with an agencys legal position what is in an apportionment 12010 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 eg 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 (eg appropriations reductions nonexpenditure 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 12011 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 presidents 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 (ie 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 years budget execution process and provides the basis for agencies to post information in their funds control and financial systems 12012 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 agencys ombapproved 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) 12013 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 eg 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 6159 to apportion in this manner see section 8 of appendix f for a full list of line numbers and descriptions category c apportions budgetary resources in multiyear and noyear 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 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 12052 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 nonapportioned 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 12014 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 andor 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 12015 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 nonexpenditure 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 12029 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 12034 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 apportionment request these are not subject to the antideficiency act see section 12067 for additional information on program reporting categories systemgenerated reports when agencies validate requests the apportionment system sometimes creates reports showing latest sf 133 versus the apportionment request; warrants; and nonexpenditure 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 12036) 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 12036) preparing the apportionment request 12016 how can i submit an apportionment request the vast majority of apportionments are submitted by agencies and approved by omb using ombs secure webbased 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 apportionmentombeopgov 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 email or other nonsystem methods consistent with 31 usc 1513 once the extenuating circumstances have passed (or sooner if possible) agencies and omb should process these same requests using the apportionment system 12017 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 (eg post shortterm continuing resolution see section 12062) appendix f1 shows all possible line choices that are available in the apportionment system 12018 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 hr 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 na carryover funds provided by public law na multiple 12019 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 subaccount 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 the apportionment system will only accept apportionments that use the threedigit cgac agency codes (see appendix c for a listing) for these apportionments each tafs code will appear in a single cell and columns a through f will no longer be dedicated to showing that information 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 12067) 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 12050) line 1000 shows unobligated balances for unobligated balances in noyear and multiyear 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 12020) 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 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 (oneyear) appropriation a noyear 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 12049 or unless your rmo determines any other adjustment authority granted to you by omb in writing (section 12050)  when appropriations are enacted following one or more crs include the amounts from the last cr in this column (see section 12060) unless otherwise required by your rmo  for reapportionment requests add the indicator eg a1 b1b2 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 eg a1 b1 which indicates that a footnote appears on the agency footnote tab see section 12034 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 eg 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 mmddyyyy format on the rptcat row the memo obligations support your reapportionment request 12020 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 noyear and multiyear 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 eg 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 12021 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 add a b footnote on line 1920 of the budgetary resource section of 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 section 12021 of omb circular a11 one or more lines in the budgetary resources section may be rounded up as a result 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 12022 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 12023 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 usc 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 (ie 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 12024 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 12025 can i combine tafss on a single apportionment no from time to time agencies ask whether they can combine (or rollup) the amounts from two or more tafss and submit an apportionment for this single combined tafss (eg 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 generally the same pieces of information that distinguish one tafs from another 12026 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 12027 can i crosscheck information in the budgetary resources section yes you can crosscheck information in certain cases against the presidents 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 nonexpenditure transfers match transfers processed at treasury see https:communitydcmaxgovxv5bwkg 12028 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 agencys internal controls or if requested by the omb examining division ombs apportionment system does not accommodate electronic signatures of agency officials 12029 who is responsible for preparing the apportionment request for allocation (parentchild) accounts allocation accounts involve both a parent appropriation and a child recipient of budgetary resources via an allocation nonexpenditure transfer for instance if an appropriation is enacted to the funds appropriated to the presidents international military education and training account (111081 x) and a subsequent allocation is made to the department of the army (treasury agency 21) then the allocation nonexpenditure transfer from 111081 x to army would be as follows: 111081 x transfer to 2111 1081 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 andor bureau tafss (see exhibit 120p for an example that uses different lines 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 (eg 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 allocation account apportionments however can be done in different ways see exhibit 120r for an example of a parentonly allocation apportionment and exhibit 120q for an example of a childonly 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 allocation worksheets are no longer required if you are using allocations on the apportionment in order for the transfers to crosswalk correctly in the sf 133 and presidents budget please ensure that both the parent and child use the appropriate ussgl for allocation transfers (http:wwwfmstreasgovussglindexhtml) submitting apportionment requests 12030 how do i submit apportionment requests to omb agencies will typically use ombs webbased apportionment system to submit their apportionment requests to omb (see section 12032 for getting permission in the system to send) in those circumstances when you are unable to use the webbased system email 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 12031 what functions will i perform using the apportionment system ombs webbased 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 supportlinks 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 andor a different tafs to provide a starting point for your request (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 apporreqtoomb 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 12032 how do i gain access to the apportionment system the apportionment system can be found here: https:apportionmentmaxgov 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:portalmaxgovportalmaindisplayregistrationform you can find your agency administrator here: https:portalmaxgovhomesafindagencyadminform 12033 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 12034 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 eg a1 b1 indicates that one or more footnotes are associated with that line 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 12049 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 (eg apportioned) they have no legal effect indicators for footnotes footnotes are designated (indicated) through a letternumber 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 twodigit number: eg 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 ombs secure webbased apportionment system under the open support links tab in navigation menu 12035 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) 12036 will footnotes and additional tabsattachments 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 it is no longer necessary to include a footnote stating that attachments not referenced in the apportionment are not subject to the antideficiency act 12037 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 shortterm cr (see section 12060) many apportionments are approved without footnotes here are examples of cases when you use footnotes: 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 12049 12050 (if applicable) or section 18520) 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  during a cr period if you are reapportioning an account that has budgetary resources provided by other acts (eg unobligated balances spending authority from offsetting collections etc) and a cr bulletin you do not need to show the automatically apportioned amounts in the previously approved column however you must continue the footnote provided in section 12317 please see section 12059 for more details 12038 are there footnotes that are automatically applied to annual and multiyear apportionments yes the following footnote is automatically apportioned for all annual andor multiyear tafs that may need to liquidate obligations that were incurred against canceled appropriations: pursuant to 31 usc 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 written apportionments should no longer include this footnote approving apportionment requests 12039 how will omb indicate its approval of an apportionment when omb approves an apportionment through the apportionment system you will receive an email with the approved excel file attached the email will be from apportionmentombgov 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 officials 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 email 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 readonly mode omb maintains a copy of the approved apportionment in its secure webbased system omb also maintains the signedinink apportionment in those cases when a designated staffer affixes an officials 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 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 12040 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 (eg 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 (eg 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 12041 in the case of newly enacted fullyear appropriations am i under an automatic apportionment until omb approves my first fullyear enacted apportionment request yes under this section newly enacted fullyear appropriations including supplemental appropriations for the current year are automatically apportioned the prorata share (1365th for each day 1366th for a leap year) of the current years enacted appropriation level once a fullyear appropriations act is enacted and if the act was preceded by a shortterm 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 fullyear appropriation bill prior to the end of the shortterm cr period for example a cr ending november 15th would result in a prorata amount of 1260 (46 days365 days nonleap year) apportioned if the cr is extended through december 20th an additional 959 (35 days365 days) would be apportioned bringing the total percentage of the rate of operations apportioned to 2219 since october 1st if fullyear 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 days365 days 822) pursuant to the automatic authority provided by this section therefore from october 1st through january 15th you have been apportioned a total of 3041 2219 of the rate for operations provided by the shortterm cr from the omb cr bulletin plus 822 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 1207 and 12056 automatic apportionment does not apply to carryover amounts which are automatically apportioned at zero until an accountspecific apportionment is approved for such amounts pending ombs approval of the first written accountspecific apportionment request for fullyear enacted appropriations for the current fiscal year agencies are automatically apportioned 30calendar days of funds calculated using the above rate note that the prorata share calculation does not include rescissions and other transactions used to calculate the prorata share pursuant to the omb cr bulletin the 30calendar days begin on the date of enactment of a fullyear 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 accountspecific apportionment is approved once a written accountspecific apportionment is approved by omb the automatic apportionment ceases to remain in effect if an agency has not yet submitted its first written accountspecific apportionment request to omb within the first 30day automatic apportionment period the agency must provide an explanation of the delay to its omb representative under this automatic apportionment funds are apportioned as lumpsum agencies have the flexibility to record the lumpsum as either category a or category b whichever is applicable to the account if the funds are category a the lumpsum is automatically apportioned to the quarter in which the full year appropriation is enacted if the funds are category b the lumpsum is automatically apportioned as a single category b line additionally all of the footnotes and conditions placed on prior year apportionments or lastapproved apportionments remain in effect this guidance applies strictly to all budgetary resources provided by annual fullyear 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 nonexpenditure transfer to move the carveout amount and then process an accountspecific apportionment to obligate those specific transferred resources see exhibit 120t for further guidance on how to prepare the apportionment in these scenarios after a lapse in appropriations the automatic apportionment of fullyear appropriations is in effect the day the lapse occurred not the date the president enacts the fullyear appropriation this situation only applies when a fullyear appropriation follows a lapse in appropriations if the fullyear enacted appropriations are preceded by a shortterm continuing resolution see sections 12060 and 12062 for further guidance on how to reflect the previous approved column on your first written accountspecific apportionment request after you have received your approved apportionment 12042 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 12043 what if i think that i may have obligated more than the amounts apportioned you may have violated the antideficiency act (31 usc 1517(a)(1)) see section 145 12044 must i control funds below the apportionment level yes your agencys fund control regulations as approved by omb dictate how you must control funds see section 150 12045 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 12046 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 agencys 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) this guidance also applies to anticipated nonexpenditure transfers of budgetary resources the transferred resources cannot be obligated against until treasury fiscal service has processed a nonexpenditure transfer document and the resources are in the receiving account 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 12049) 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 12047 what is the relationship between the apportionment and the funds control system the agencys 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 fundscontrol 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 fundscontrol 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 if the fundscontrol system cannot provide this control the agency must develop other methods to perform this function eg developing monitoring reports since footnotes are not often implemented in an agencys financial system the agencys budget finance and procurement staff need to be aware of and understand the directions and restrictions provided in footnotes your agencys accounting system must fully support the fundscontrol system (see appendix h) changes to previously approved apportionments for the current fiscal year 12048 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 (eg 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 12049 or 12050 (if applicable); your obligations against an indefinite appropriation for the remainder of the fiscal year are expected to exceed the amount estimated on the latest approved apportionment and the latest approved apportionment does not include an a footnote in the omb action column that automatically apportions the necessary increase in budgetary resources; 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 email or other non webbased apportionment system methods (section 12016) 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 18517 and 18518) also submit an apportionment request for subsidy modifications when the modification is approved by omb (see section 18521) credit program and financing tafss are also subject to the standard reapportionment requirements described above (see sections 18514 through 18521 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 12049) 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 preceding year as reported on the final sf 133 for that year and the difference is larger than the amount specified in section 12049 omb must approve the apportionment request before you can obligate the additional funds 12049 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 agencys discretion for funds control purposes however if the decrease applies to amounts apportioned in category c and as a result you need to increase the amounts apportioned to category b(s) or current cat a or ab(s) lines you will have to submit a reapportionment to reflect the reallocation from category c 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 nonexpenditure transfer out of a tafs for funds control purposes a reapportionment should follow shortly after such a transfer is executed to reflect the non expenditure 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 $400000 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 $400000 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 if only the name of your apportioned account andor bureau has changed you do not need to submit a reapportionment to omb in credit financing tafss additional amounts for the payment of interest to treasury are automatically apportioned (section 18519) if the amounts needed exceed your estimate on the most recent approved apportionment you cannot make any upward adjustments under this section (downward adjustments are not affected) 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 (eg through an omb footnote in the application of budgetary resources section that starts with the indicator of a) to adjust apportioned amounts upward apportionments are not required for transactions to send funds back to the treasury such as closing an account 12050 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 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 12051 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 12052 will omb apportion funds into future fiscal years yes omb will sometimes apportion multiyearnoyear 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 multiyear and noyear 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 noyear or multiyear 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 1207 and 12056 12053 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 12054 can omb reapportion a past period no apportionments are never subject to change after the period for which the apportionment was made (eg 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; current quarter (ie 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 accountspecific apportionment such as the initial account specific 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 12041 for additional guidance about the automatic apportionment of budgetary resources when a fullyear appropriations act follows a lapse in appropriations 12055 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 (eg 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 shortterm continuing resolution that is followed immediately by a lapse in appropriations (see section 12316) 12056 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 noyear 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 accountspecific 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 12057 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 12058 how does the last approved apportionment govern the actions a tafs takes when the tafs enters the expired phase every annual and multiyear tafss as well as some noyear 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 in some instances there may be a subset of resources in a noyear tafs that are no longer available for new obligations this does not impact the phase (eg expired or unexpired) of the entire tafs apportionments affected by a continuing resolution (cr) 12059 during a cr what happens to tafss that were apportioned before the start of a fiscal year (eg noyear tafss) when budgetary resources (eg 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 (eg the congress rescinds unobligated balances during the cr period or zerofunds a program that omb previously apportioned); or changes occur that affect the budgetary resources apportioned as described in sections 12048 through 12050 (eg actual reimbursements differ significantly from estimates) the automatic apportionment approved by omb after enactment of a shortterm cr (omb cr bulletin) covers only the budgetary resources provided by the shortterm 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 (eg unobligated balance carried forward) if you chose to seek reapportionment of 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 12317 for the footnote language 12060 after a cr has been replaced by a fullyear 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 12041 for example amounts on line 1100 discretionary appropriations should show the shortterm crs 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 xxxx and circular a11 section 12041 (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 12041 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 fullyear enacted appropriations see section 12062 for further apportionment guidance 12061 after a shortterm cr has been replaced by a fullyear 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 12054 and exhibit 120g see exhibit 120h if you received omb concurrence during the shortterm cr period to record your lumpsum automatic apportionment as category a note that while an account is under the automatic apportionment authority in section 12041 gtas reporting will not show any amounts on line 1134 unlike the previously approved column of the first apportionment postcr instead gtas will report those amounts on line 2403 in the status of budgetary resources section of a sf 133 12062 what do i do if the fullyear enacted appropriation changes the period of availability of funds apportioned under a shortterm cr if the poa of funds under a shortterm cr was changed by the fullyear enacted appropriations you must submit two accountspecific apportionments under the shortterm 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 multiyear  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 shortterm continuing resolution (cr) (pl xxxxxx as amended) this account was appropriated as an annual tafs (put tafs number here) and was apportioned by omb bulletin 19xx the fullyear fy 2020 appropriation (pl xxxxxx) enacted the funding within a multiyear tafs (put tafs number here) and was automatically apportioned via omb circular a11 section 12041 pursuant to section xxx (check cr for actual section number eg 105) of the fy 2020 cr any obligationsoutlays made with the previous annual appropriation shall now be redistributed (or recasted) to the new multiyear tafs (put tafs number here)  for the poa that is enacted in the fullyear 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 12060 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 shortterm continuing resolution (cr) (pl xxxxxx as amended) this account was appropriated as an annual tafs (put tafs number here) and was apportioned by omb bulletin 19xx the fullyear 2020 appropriation (pl xxxxxx) enacted the funding within this multiyear tafs (put tafs number here) and was automatically apportioned via omb circular a11 section 12041 pursuant to section xxx (check cr for actual section number eg 105) of the fy 2020 cr any obligationsoutlays made with the previous annual appropriation shall now be redistributed (or recasted) to this new multiyear tafs (put tafs number here) there may be cases where the poa is only changed partially by the fullyear enacted appropriations bill if this occurs please contact your omb representative for guidance what other important things do i need to know about apportionments 12063 what types of resources are apportioned by omb the following resources are apportioned by omb: budgetary resources; nonbudgetary resources (such as foreign currency quotas etc ); and an agencys other authority (pursuant to statutory authority) in whatever form it may take 12064 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 preobligation 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 nonobligation apportioned items ie footnote the amount of commitments incurred against the amount shown on the apportionment 12065 how do i treat extensions of the availability of unobligated balances in an apportionment reappropriations (see section 204(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 12066 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 usc 1515) permits apportionments to be made on such a deficientrate 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 require an expenditure 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 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 heads determination of the reasons for a deficiency apportionment as required by law (31 usc 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 usc 1342 and is automatically apportioned via section 1245 program reporting categories 12067 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 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 12068 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 12069 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 presidents 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 12070 how do i fill in the program reporting category tab the apportionment users guide that appears on the supportlinks tab of the apportionment system describes how to fill in the program reporting category tab the url for the apportionment system is: https:apportionmentmaxgov 12071 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 departments 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 program reporting category projected annual obligations 080x130960011salaries400000080x130960012all other80000080 cat a subtotal480000080x130960113research air8880000080x130960114research water4000000080x130960115research all otherna080 research subtotal12880000080x130960126development air5450000080x130960127development water4000000080x130960128development all othernadevelopment subtotal9450000note: program reporting categories are not used to apportion funds and are not subject to 31 usc 1517 program reporting categories formatprogram reporting categoriesagency identifieravailability typebeginning poaending poasf 132 linereport cat no main accountnote how the program reporting categories relate to apportioned amounts in exhibit 120ds office of the secretary apportionment 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 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 line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsdepartment of governmentbureau: office of the secretaryaccount: salaries and expenses (003041109) tafs: 08020xx20xx0137 iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation740000074000001130ba: disc: appropriations permanently reduced100010001840ba: mand: spending auth:antic colls reimbs other4030004030001920total budgetary resources avail (disc and mand )07802000780200060011st quarter1952000195200060022nd quarter1950000195000060033rd quarter1950000195000060044th quarter182500018250006011prairie restoration fund125000a1125000a16190total budgetary resources available078020007802000exhibit notes: 1) 2) funds provided by public law xxxxxxper section 12041 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 fy 20xx apportionmentoneyear appropriationfirst apportionment for the current fiscal yearthis 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 identify in the header the law(s) providing the budget authority on the initial apportionment this line entry represents the amount of appropriations becoming available on or after october 1 of the fiscal year for which the apportionment is submitted the 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 1456) 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 b footnote 31 usc 1512 and the impoundment control act are not valid authorizing citations the total amount on line 1920 must equal the total amount on line 6190 leave the previous approved column blank on the first apportionment of the 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 if you leave previous approved column blank on initial apportionments but were under automatic apportionment(s) then state so in an a footnote on line 6190 of the previous approved column line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x1309iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward oct 111800001180000line split e for estimate line split a for actual balance 1061unob bal: antic recov of prior year unpd and pd obl1500001500001100ba: disc: appropriation 250000002500000017401ba: disc: spending auth:antic colls reimbs other30000030000017402ba: disc: spending auth:antic colls reimbs other1000001000001920total budgetary resources avail (disc and mand )0267300002673000060011st quarter12000012000060022nd quarter12000012000060033rd quarter12000012000060044th quarter1200001200006011research12800000128000006012development of products945000094500006170cy14000000a24000000a26190total budgetary resources available02673000026730000exhibit notes: 1) 2) funds provided by public law xxxxxxfy 20xx apportionmentnoyear appropriationfirst apportionment for the current fiscal yearper section 12041 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 this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 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 12049 include only amounts expected to be received and to become available without further congressional action display the text of any footnotes in a separate tab in your excel file use this line to report expected cancellations or downward adjustments of prior year unpaid and paid obligations reported in prior years for unexpired accounts noyear and multiyear tafs can have apportioned amounts in future fiscal years (category c) when using line 6170 provide the future fiscal years identify in the header the law(s) providing the budget authority if you leave previous approved column blank on initial apportionments but were under automatic apportionment(s) then state so in an a footnote on line 6190 line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x1309iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautyesadjustment authority provided1000deunob bal: brought forward oct 11298000daline split de for estimated balances of discretionary16100001610000line split da for actual balance of discretionary 1061unob bal: antic recov of prior year unpdpd obl1500001500001500001100ba: disc: appropriation 2500000025000000250000001130ba: disc: appropriations permanently reduced2000002000001700ba: disc: spending auth: collected950009500017401ba: disc: spending auth:antic colls reimbs other30000020500020500017402ba: disc: spending auth:antic colls reimbs other100000100000100000 1920total budgetary resources avail (disc and mand )26848000269600002696000060011st quarter120000 1200001200003600060022nd quarter120000 12000012000060033rd quarter120000 12000012000060044th quarter120000 1200001200006011research1680000012880000128800006012development of products95680009600000960000013482506170cy 1400000040000006190total budgetary resources available2684800026960000a126960000a1exhibit notes: 1) 2) 3)exhibit 130c illustrates the sf 133 for this account noyear appropriationreapportionmentfy 20xx apportionmentunless omb determines otherwise when amounts are automatically apportioned (see section 12050) 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 this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law xxxxxxdisplay the text of any footnotes in a separate tab in your excel file noyear and multiyear tafs can have apportioned amounts in future fiscal years (category c) when using line 6170 provide the future fiscal years on a reapportionment 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 see appendix f for applicable line numbers if you need to reapportion after final unobligated balances are determined change the line split from e to a for more information about when a reapportionment is necessary please see section 12049 anticipated resources should be adjusted to actual resources on subsequent apportionments identify in the header the law(s) providing the budget authority line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: salaries and expenses (003041109) tafs: 08020xx20xx0137iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation24000000b124000000b11134ba: disc: appropriations precluded from obligation22030000b222030000b21740ba: disc: spending auth:antic colls reimbs other13482601348260 1920total budgetary resources avail (disc and mand )03318260331826060011st quarter1348260a31348260a360022nd quarter0060033rd quarter0060044th quarter006011lump sum197000019700006190total budgetary resources available033182603318260exhibit notes: 1) 2) oneyear appropriations under continuing resolution (cr) fy 20xx apportionmentgenerally the omb cr bulletin will automatically apportion funds made available by a cr without requiring you to submit an accountspecitic apportionment request (see section 1233 12059) however you may submit or omb may require you to submit a request this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law xxxxxxdisplay the text of any footnotes in a separate tab in your excel file identify in the header the law(s) providing the budget authority if a cr is extended multiple times include the citation of first cr as amended (not the subsequent amendments) however if a new separate cr is passed (eg after a lapse in appropriations) cite the new cr as well as the first cr note that funds made available by the continuing resolution ($24000000 $22030000) are all apportioned as lump sum by the omb shortterm cr apportionment bulletin you can either show the lumpsum amount in cat b (as shown on line 6011) or if you typically apportion cat a the entire lumpsum amount in the first quarter (line 6001) if the short term cr gets extended and enacted in a subsequent quarter you would reflect the additive amount as lumpsum in the quarter current at that time for a shortterm cr show the amount of ba that is currently not provided 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 1232 for guidance) even though a shortterm cr is for part of a fiscal year you still show the total annualized level (ie rate for operations) provided by the cr on line 1100 (not the prorata share apportioned for the time period of the cr) line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x1200iterno2last approved apportionment: 910cy11302018rptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward oct 150689324daline split de for estimate of discretionary balances6000000060000000line split da for actual discretionary balances 1100ba: disc: appropriation 24000000240000001134ba: disc: appropriations precluded from obligation22030000220300001700ba: disc: spending auth: collected1500150017401ba: disc: spending auth:antic colls reimbs other10007601000260100026017402ba: disc: spending auth:antic colls reimbs other349000348000348000 1920total budgetary resources avail (disc and mand )52039084633197606331976060011st quarter13009771 223204472232044760022nd quarter13009771 130097711300977160033rd quarter13009771 130097711300977160044th quarter13009771 13009771130097716011lump sum1970000197000014255556190total budgetary resources available52039084a16331976063319760footnote a1: in addition to the amounts apportioned above this account also received funds pursuant to public law xxxxxx as automatically apportioned via omb bulletin xxxx exhibit notes: 1) 2) 3) appropriations and unobligated balances under a continuing resolution (cr) 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 12049 if you need to submit a reapportionment post october 1 and you do not reflect the amounts automatically apportioned by the omb cr bulletin then you must footnote the apportionment accordingly (see section 12318) generally the omb cr bulletin will automatically apportion funds made available by a cr without requiring you to submit an accountspecific apportionment request (see section 1233 12059) however you may submit or omb may require you to submit a request fy 20xx apportionmentthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law xxxxxxidentify in the header the law(s) providing the budget authority if you need to reapportion after final unobligated balances are determined change the line split from e to a for more information about when a reapportionment is necessary please see section 12049 for a shortterm cr show the amount of ba that is currently not provided 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 1232 for guidance) even though a shortterm cr is for part of a fiscal year you still show the total annualized level (eg rate for operations) provided by the cr on line 1100 (not the prorata share apportioned for the time period of the cr) 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 thetreasury 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 amounts in the previous approved column are amounts from the initial apportionment approved before october 1 of the applicable fy agency requestedomb approved reapportionment of the increased unobligated balances ($9310676) in the first quarter if the requestapproval was in the second quarter increase would have to show on line 6002 since omb can never reapportion a past period the cr lump sum can be apportioned as either cat a or cat b depending on agency need please see section 1234 for more information line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x1200iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward oct 160000000daline split de for estimates of discretionary balances4600000046000000line split da for actual discretionary balances 1100ba: disc: appropriation 2400000025000000250000001134ba: disc: appropriations precluded from obligation22030000b1001700ba: disc: spending auth: collected15002000200017401ba: disc: spending auth:antic colls reimbs other10002601000260100026017402ba: disc: spending auth:antic colls reimbs other348000178000178000 1920total budgetary resources avail (disc and mand )63319760721802607218026060011st quarter22320447223204472232044760022nd quarter130097716009771600977160033rd quarter130097716009771600977160044th quarter1300977113009771130097716011lump sum197000024830500248305006190total budgetary resources available633197607218026072180260footnote b1: amount on line 1134 has been adjusted pursuant to omb bulletin xxxx and a11 section 12041 exhibit notes: 1) 2) 3)see section 12060 for additional detail on what to show in the previous approved column post cr consult your rmo for b1 footnote language if you received an accountspecific apportionment during the shortterm cr apportionment following a continuing resolution (cr) (noyear tafs) fy 20xx apportionmentthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law xxxxxxidentify in the header the law(s) providing the budget authority note: you can choose to reference public law number of the cr or both the cr and any appropriation laws scenario 1 (category b lumpsum): if you choose to lumpsum cat b amounts automatically apportioned pursuant to the omb cr bulletin and a11 section 12041 it will all show on line 6011 scenario 2 (category a lumpsum): if you choose to record amounts automatically apportioned pursuant to the omb cr bulletin as cat a you show the amounts from the bulletin all in 1st quarter line 6001 scenario 3if the short term cr is extended the lumpsum from the bulletin will be shown as follows: cat b: additive to line 6011cat a: in the quarter current at the time of the enactment of the cr extension(s) (eg if extended in the second quarter automatically apportioned amounts are shown in the second quarter line 6002) see section 12055post shortterm cr: adjust line 1134 in the previous approved column to reflect the automatically apportioned amounts from both the bulletin and a11 section 12041 and reflect it in the manner described in scenario 3 requirement for line 1134 (or line 1135 for special or trust fund tafs)see footnote language below in the previous approved column line 1100 is equal to the rate for operations from the shortterm cr not the note: this exhibit reflects the cumulative amounts from the initial apportionment (budgetary resources not determined by the current action of the congress section 12023) approved prior to october 1 and the automatic apportionments provided by the omb cr bulletin and section 12041 line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080201920191200iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 2400000025000000250000001134ba: disc: appropriations precluded from obligation10504200b100 1920total budgetary resources avail (disc and mand )13495800250000002500000060011st quarter70368007036800703680060022nd quarter44040004404000440400060033rd quarter20550007806700780670060044th quarter575250057525006190total budgetary resources available134958002500000025000000footnote b1: amount on line 1134 has been adjusted pursuant to omb bulletin xxxx and a11 section 12041 exhibit notes: 1) 2) 3)see section 12060 for additional detail on what to show in the previous approved column post cr apportionment following a continuing resolution (cr) (annual tafs category a) fy 20xx apportionmentfunds provided by public law xxxxxxthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 consult your rmo is you received an accountspecific written apportionment during the shortterm cr for b1 footnote language identify in the header the law(s) providing the budget authority note: you can choose to reference public law number of the cr or both the cr and any appropriation laws scenario category a lumpsum in 1st quarter: if you choose to record amounts automatically apportioned pursuant to the omb cr bulletin as cat a you show the amounts from the bulletin all in 1st quarter line 6001 assume that the cr is through january 15th and that 2932 of the rate for operations is automatically apportioned scenario: cr is extended in the 2nd quarterassume the cr is extended on january 7th (2nd quarter) and runs through march 23rd an additional 1835 of the rate for operations is automatically apportioned in the 2nd quarter as a lumpsum scenario: fullyear bill is enacted in the 3rd quarter application of a11 section 12041: post shortterm cr: adjust line 1134 in the previous approved column to reflect the automatically apportioned amounts from both the omb bulletin and a11 section 12041 and reflect it in the manner described in scenario above assume the fullyear bill is enacted on march 21st (third quarter) and put the amount apportioned from a11 section 12041 in the third quarter (lumpsum) requirement for line 1134 (or line 1135 for special or trust funds)see footnote language below in the previous approved column line 1100 is equal to the rate for operations from the shortterm cr not the enacted fullyear appropriation note: this exhibit reflects the automatic apportionments provided by the omb cr bulletin and section 12041 see note 4 below for special andor trust fund tafs note: since fullyear appropriations were in the third quarter you must keep amounts apportioned in first and second quarters the same (see section 12055) in agency requestomb action columns line 1100 reflects the full year enacted appropriation line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x4321iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward oct 183584884daline split de for estimate of discretionary balances8358373883583738line split da for actual discretionary balances 1023unob bal: applied to repay debt2075680020756800207568001100ba: disc: appropriation 41000004100000410000017001ba: disc: spending auth: collected8000000800000017002ba: disc: spending auth: collected818950081895001740ba: disc: spending auth:antic colls reimbs other6980630054616800546168001920total budgetary resources avail (disc and mand )13673438413773323813773323860011st quarter550000 550000550000196542560022nd quarter650000 65000065000060033rd quarter625000 62500062500060044th quarter609600 6096006096006011management services23202000232020002320200061906256012sales program11834000118340001183400020127906013power program20980600209806002098060051256306182unapportioned balance of revolving fund7828318479282038a179282038a16190total budgetary resources available136734384137733238137733238exhibit notes: 1) 2) 3) line 1023 includes estimates for the year of repayments of principal 4)exhibit 130e illustrates the sf 133 for this account for revolving funds with indefinite borrowing authority : line 1740 includes any credits or payments anticipated to be received if you dont 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 12049 this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 public enterprise (revolving) or intragovernmental (revolving) fund reapportionmentfy 20xx apportionment funds provided by public law xxxxxxdisplay the text of any footnotes in a separate tab in your excel file change the line split from de to da whenever you reapportion after the final determination of unobligated balance identify in the header the law(s) providing the budget authority note: for cat a you fill in the memo obligations in the quarter in which the obligations were incurred line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003048109) tafs: 08020xx20xx8004iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1201ba: mand: appropriation (special or trust fund)90000009000000b19000000b11920total budgetary resources avail (disc and mand )9000000900000090000006011management services1500000150000015000005000006012sales program75000007500000750000020034566190total budgetary resources available900000090000009000000exhibit notes: 1) trust fund limitationfy 20xx apportionmentthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law nainclude 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 line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x4321iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1000deunob bal: brought forward oct 11180000 daunob bal: brought forward oct 1410000 410000 line split de for estimate of discretionary balances line split da for actual discretionary balances 1021unob bal: recov of prior year unpd obl150000 150000 150000 1700ba: disc: spending auth: collected86000 86000 1701ba: disc: spending auth: chng uncoll pymts fed src9000 9000 1740ba: disc: spending auth:antic colls reimbs other400000 145000 b1145000 b11920total budgetary resources avail (disc and mand )173000080000080000060011st quarter43250043250043250025000060022nd quarter432500325003250060033rd quarter43250020000020000060044th quarter4325002000002000006190total budgetary resources available1730000800000800000exhibit notes: 1) 2)apportionments previously established are not subject to change after the close of the period for which the apportionment is made (section 12054) negative amount due to reduced unobligated balancefy 20xx apportionmentthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 funds provided by public law nawhen you need to reduce the cumulative amount apportioned through the current period revise the amount apportioned for the current period to a negative amount assuming that 1st quarter obligations were $250000 in this example then the 2nd quarter apportioned amount would be $150000 (432500 apportioned less 250000 obligated plus 32500 apportioned) current years apportionment: line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 8020xx20xx14321iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation100000 100000 1920total budgetary resources avail (disc and mand )010000010000060011st quarter125001250060022nd quarter125001250060033rd quarter125001250060044th quarter12500125006170fy 20xx150000500006190total budgetary resources available0100000100000next years apportionment: line noline splitbureau account title cat b stub line splitprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 804321 20xx20xx1iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000daunob bal: brought forward oct 152000 52000 line split de for estimate of discretionary balances line split da for actual discretionary balances 1061anticipated recoveries of prior year unpaid and paid obligations5000 5000 1920total budgetary resources avail (disc and mand )0570005700060011st quarter130001300060022nd quarter130001300060033rd quarter130001300060044th quarter18000180006190total budgetary resources available05700057000exhibit notes: 1) 2)apportionments previously established are not subject to change after the close of the period for which the apportionment is made (section 12054) apportionments in future fiscal years for multiyear accounts (category c) fy 20xx apportionmentfunds provided by public law nathis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 fy 20xx1 apportionmentfunds provided by public law nathe planned use of appropriations in year 1 includes the full amount appropriatedthe planned use of appropriations in year 2 assuming theres no programmatic need in first year the planned use of appropriations in year 2 includes the $50000 planned to be obligated in year 2 plus $2000 not obligated in year 1 identify in the header the law(s) providing the budget authority line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003048109) tafs: 080x8004iterno2last approved apportionment: 910cyrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 90000900001138ba: disc: approps applied to liq contract auth90000900001600ba: mand: contract authority 1000001000001000001622ba: mand: contract auth: precluded from ob (lim)10000100001920total budgetary resources avail (disc and mand )100000900009000060011st quarter25000 250002500060022nd quarter25000 200002000060033rd quarter25000 250002500060044th quarter25000 20000a1200006190total budgetary resources available1000009000090000exhibit notes: 1) 2) 3) this example assumes that the authorizing legislation provides $100000 in contract authority that was apportioned in the initial apportionment for the year subsequently the appropriation act provided $90000 in an appropriation to liquidate contract authority and limited obligations from the contract authority to $90000 this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 trust fund with contract authority appropriation to liquidate contract authority and obligation limitationfy 2011 apportionmentthis 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 funds provided by public law nadisplay the text of any footnotes in a separate tab in your excel file the appropriation to liquidate contract authority is included on line 1100 and is subtracted on line 1138 because it cannot be used to make new obligations identify in the header the law(s) providing the budget authority line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003048109) tafs: 080x8004iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1201ba: mand: appropriation (special or trust fund)30000300001234ba: mand: appropriations precluded from obligation70000700001250ba: mand: anticipated appropriation1600001600001920total budgetary resources avail (disc and mand )1200001200006011payment of benefits120000a11200006190total budgetary resources available120000120000exhibit notes: 1) 2) 3) trust fund (or special fund) with collections precluded from obligationfy 20xx apportionmentsee exhibit 130j for a display of the treatment of this account on the sf 133 during the year and on september 30 this exhibit only reflects lines that contain values for a full listing of all lines please appendix f1 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 funds provided by public law nadisplay the text of any footnotes in a separate tab in your excel file in this example the amount on line 1201 equals one quarter 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) identify in the header the law(s) providing the budget authority line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041309) tafs: 080x1309iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 10000000100000001151c1ba: disc: anticipated nonexpenditure transfers of approps to 019080x1309100000010000001151c2ba: disc: anticipated nonexpenditure transfers of approps to 020080x1309200000020000001151c1ba: disc: anticipated nonexpenditure transfers of approps from 080x1309100000010000001151c2ba: disc: anticipated nonexpenditure transfers of approps from0 80x1309200000020000001920total budgetary resources avail (disc and mand )10000000100000006011program a550000055000006012program b200000020000006013program c250000025000006190total budgetary resources available1000000010000000exhibit notes: 1) allocation transfer apportionment format apportioning programsthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 fy 20xx apportionmentfunds provided by public law nathe 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 presidents budget please ensure that both the parent and child use the appropriate ussgl for allocation transfers https:tfmfiscaltreasurygovv1supplementsussglhtml line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041309) tafs: 080x1309 iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000punob bal: brought forward oct 1 (parent 080x1309)7500007500001000c1unob bal: brought forward oct 1 (child 019080x1309)5000005000001100ba: disc: appropriation 10000000100000001151c1ba: disc: anticipated nonexpenditure transfers of approps to 019080x1309100000010000001151c2ba: disc: anticipated nonexpenditure transfers of approps to 012080x1309200000020000001151pba: disc: anticipated nonexpenditure transfers of approps from 080x1309100000010000001151pba: disc: anticipated nonexpenditure transfers of approps from 080x1309200000020000001920total budgetary resources avail (disc and mand )11250000112500006111parent 1st quarter375000037500006112state fa (019080x1309) 1st quarter100000010000006113agric (012080x1309) 1st quarter5000005000006124parent 2nd quarter400000040000006125state fa (019080x1309) 2nd quarter5000005000006126agric (012080x1309) 2nd quarter150000015000006190total budgetary resources available1125000011250000exhibit notes: 1)this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 allocation transfer apportionment format apportioning parent and childfunds provided by public law nafy 20xx apportionmentidentify in the header the law(s) providing the budget authority 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 note: in order for the transfers to crosswalk correctly in the sf 133 and presidents budget please ensure that both the parent and child use the appropriate ussgl for allocation transfers https:tfmfiscaltreasurygovv1supplementsussglhtml please note that in this scenario the parent apportions both the parent and the children (019080x1309 012 080x1309) and separately identifies the children in the application of budgetary resources section an apportionment for a parentchild does not have to separately identify the children in the application of budgetary resources section of the apportionment (eg ppa could be apportioned as separate category b lines) in the application of budgetary resources section of the apportionment only cat ab is shown same concept applies to using separate cat b lines to reflect parent and child apportioned amounts separately line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state affairsbureau: office of the comptrolleraccount: r d (003041309) tafs: 0190801309 xiterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000unob bal: brought forward oct 15000005000001151ba: disc: anticipated nonexpenditure transfers of approps from 080x130912000000b112000000b11920total budgetary resources avail (disc and mand )12500000125000006011country a activities300000030000006012country b activities150000015000006014country c activities350000035000006170unallocated activities available cy14500000a14500000a16190total budgetary resources available1250000012500000exhibit notes: 1) allocation transfer apportionment format child onlyfy 20xx apportionmentfunds provided by public law nathis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 b1 footnote: allocation transfer from parent agency department of government identify in the header the law(s) providing the budget authority 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 presidents budget please ensure that both the parent and child use the appropriate ussgl for allocation transfers https:tfmfiscaltreasurygovv1supplementsussglhtml line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041309) tafs: 080x1309iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1000unob bal: brought forward oct 17500007500001100ba: disc: appropriation 10000000100000001151ba: disc: anticipated nonexpenditure transfers of approps to other accounts300000030000001920total budgetary resources avail (disc and mand )7750000775000060011st quarter3750000375000060022nd quarter400000040000006190total budgetary resources available77500007750000exhibit notes: 1)this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 allocation transfer apportionment format parent onlyfy 20xx apportionmentfunds provided by public law naidentify in the header the law(s) providing the budget authority 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 presidents budget please ensure that both the parent and child use the appropriate ussgl for allocation transfers https:tfmfiscaltreasurygovv1supplementsussglhtml line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: research and development (003000001) treas account: research and developmenttafs: 099x0001iterno2last approved apportionment: 20xx0910rptcatnoreporting categoriesadjautnoadjustment authority providedbudgetary resources1000dediscretionary estimated unob bal: brought forward oct 130000001000dadiscretionary actual unob bal: brought forward oct 1310000031000001000memandatory estimated unob bal: brought forward oct 124000001000mamandatory actual unob bal: brought forward oct 1250000025000001700ba: disc: spending auth: collected7000007000001740ba: disc: spending auth:antic colls reimbs other2700000200000020000001800ba: mand: spending auth: collected5000005000001802seqba: mand: spending auth: previously unavailable140000b1140000b1140000b11823seqba: mand: spending auth: newunob bal temp reduced2100002100002100001840ba: mand: spending auth:antic colls reimbs other3000000250000025000001920total budgetary resources avail (disc and mand )110300001123000011230000application of budgetary resources6011development6066500617650061765006011research4963500505350050535006190total budgetary resources available110300001123000011230000exhibit notes: 1) sequester apportionmentthis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 amountssequestered in the previous year that have been determined to be available in the current year (popup) amounts sequestered in the current year initial apportionment for total appropriation: line noline splitbureau account title cat b stub line splitprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 08020xx20xx4321iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation1000000001000000001151ba: disc: anticipated nonexpenditure transfers of appropriations10000000100000001920total budgetary resources avail (disc and mand )0900000009000000060011st quarter250000002500000060022nd quarter150000001500000060033rd quarter250000002500000060044th quarter25000000250000006190total budgetary resources available09000000090000000initial apportionment for different period of availability: line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 080x4321iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1151ba: disc: anticipated nonexpenditure transfers of appropriations10000000100000001920total budgetary resources avail (disc and mand )0100000001000000060022nd quarter5000000500000060033rd quarter500000050000006190total budgetary resources available01000000010000000exhibit notes: 1) 2) this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 see section 3 of appendix f for additional guidance appropriations with different periods of availability executed by nonexpenditure transferfy 20xx apportionmentfunds provided by public law nafy 20xx apportionmentfunds provided by public law naline 1100 should match the total appropriation including the amount provided for the different tafs if $10m is not needed in the extendeddifferent tafs submit a reapportionment request to transfer the funds back to the original tafs using lines 11511120 a reapportionment will also be needed for the original tafs identify in the header the law(s) providing the budget authority a nonexpenditure transfer document must be processed to move funds to the different tafs specified in the language this scenario reflects how to apportion accounts where the appropriation is available for one year (or for a fixed amount of time) and the law permits not to exceed up to or no more than a specific amount to be available for a longer period of time or until expended example: for necessary expenses of xxx $100 million of which not to exceed $10 million may be available until expended for the acquisition of xxx apportionment of rescinded amounts as of september 30thline noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 08020xx20xx4321iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation9000009000001130ba: disc: appropriations permanently reduced1000001000001920total budgetary resources avail (disc and mand )080000080000060011st quarter22500022500060022nd quarter22500022500060033rd quarter22500022500060044th quarter1250001250006190total budgetary resources available0800000800000apportionment of the rescinded amount that is reappropriated as of september 30thline noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of governmentbureau: office of the secretaryaccount: r d (003041109) tafs: 08020xx20xx4321iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation100000 100000 1920total budgetary resources avail (disc and mand )010000010000060011st quarter1000001000006190total budgetary resources available0100000100000exhibit notes: 1)this exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 rescissions and reappropriations of unobligated balances as of september 30thfy 20xx apportionmentfunds provided by public law nafy 20xx1 apportionmentfunds provided by public law naamount of unobligated balances as of september 30thamount of the rescinded unobligated balances that is reappropriatedidentify in the header the law(s) providing the budget authority this scenario reflects how to apportion tafs with language that rescinds unobligated balances as of september 30th and reappropriates them to be available for anadditional fiscal year this language may also have a provision that if enacted after september 30th the language shall apply as if it were in effect on september 30th example: the remaining unobligated balances as of september 30 xxxx from amounts made available for the office of the secretary rd account are hereby permanently rescinded and an amount of additional new budget authority equivalent to the amount rescinded is hereby appropriated on september 30 xxxx to remain available until september 30 xxxx1 line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state affairsbureau: office of the comptrolleraccount: r d (003041309) tafs: 019080x1309iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 65000000650000006500000001134ba: disc: appropriations precluded from obligation43452500001153ba: disc: antic redc to apprp by offst collrecpt610000006100000001740ba: disc: spending auth: antic colls reimbs other610000006100000001920total budgetary resources avail (disc and mand )21547500650000006500000060011st quarter21547500215475002154750060022nd quarter109525001095250060033rd quarter162500001625000060044th quarter16250000162500006190total budgetary resources available215475006500000065000000exhibit notes: 1) 2)for additional guidance on how to capture the latest budget execution data see a11 exhibit 130j initial apportionment of an appropriation reduced by offsetting collections and receiptsfy 20xx apportionmentfunds provided by public law nathis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 identify in the header the law(s) providing the budget authority on the reapportionment after enactment of a full year appropriation the amount appropriated ($65m) is reduced on line 1153 by the amount of estimated offsetting collections on line 1740 so as to result in an estimated general fund appropriation of $4m reapportionments should reflect amounts on lines 1100 1137 1153 1700 and 1740 of the latest sf 133 sample appropriations language: for expenses necessary for the $65000000 to remain available until expended: provided that the sum herein appropriated from the general fund shall be reduced as such offsetting collections are received during fiscal year 20xx so as to result in a final fiscal year 20xx appropriation from the general fund estimated at $4000000 for the previously approved column assume the account received an automatic apportionment during a cr that was in effect through december 30 and the account also received an automatic 30day apportionment pursuant to section 12041 of a11 on december 30 and both current and prior year enacted language is the same the prorata share of the up front appropriation is $16204500 (91 days 365 days 2493 2493 of $65000000 $16204500) and the automatic 30day apportionment is $5343000 (30 days 365 days 822 822 of $65000000 $5343000) line noline splitline descriptionprevious approvedprev footnoteagency requestagency footnoteomb actionomb footnotememo obligationsagency: department of state affairsbureau: office of the comptrolleraccount: r d (003041309) tafs: 019080x1309iterno1last approved apportionment: na first request of yearrptcatnoreporting categoriesadjautnoadjustment authority provided1100ba: disc: appropriation 8000000800000080000001134ba: disc: appropriations precluded from obligation5282400528240052824001153ba: disc: antic redc to apprp by offst collrecpt001740ba: disc: spending auth: antic colls reimbs other100000010000001920total budgetary resources avail (disc and mand )27176003717600371760060011st quarter27176002717600271760060022nd quarter1000000100000060033rd quarter060044th quarter06190total budgetary resources available271760037176003717600exhibit notes: 1) 2) 3)the previous approved column reflects an automatic apportionment of 25 of the prorata share plus an estimated $2 million in excess fees collected during the cr period 4)the fullyear bill was enacted after the first quarter and language did not change for additional guidance on how to capture the latest budget execution data see a11 exhibit 130j apportionment of an appropriation reduced by offsetting collections and receipts during cr period to invoke term and condition of the cr (section 12310) fy 20xx apportionmentfunds provided by public law nathis exhibit only reflects lines that contain values for a full listing of all lines please see appendix f1 identify in the header the law(s) providing the budget authority sample appropriations language: for expenses necessary expensesto carry out $8000000 to remain available until expended: provided that the sum herein appropriated from the general fund shall be reduced as such offsetting collections under such section xxx are received during fiscal year 20xx so as to result in a final fiscal year 20xx appropriation from the general fund estimated at not more than $0: providedfurther that to the extent such offsetting collectionss received in fiscal year xxxx exceed $8000000 those execess amounts shall remain available until expended for the previously approved column assume the account received an automatic apportionment during a cr lasting through february 1st (124 days 365 days 3397) pursuant to the guidance in a11 section 12310 agency came in for an accountspecific apportionment in january for an expected $1 million to be collected above the $8 million in statutue