INDEX
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A
Accounting adjustments:
Obligations......................................... II-5
Accounting support for budget control and reports..... III-1
Accounting systems, fund control systems to be fully
supported by the.................................... III-1
Accounts:
Appropriation or fund, see fund types, definition
of.
Transfer appropriation, see discussion of allocation
accounts in Parts II and VIII.
Transfer between, see Part VIII.
Accounts payable:
Definition of....................................... II-1
On Standard Form 133................................ V-8
Accounts receivable:
As an offset to accounts payable, net............... V-8
Definition of....................................... II-1
Accrued expenditures:
On Standard Form 133................................ V-8
Activities, distribution of apportionments by......... IV-1, IV-12
Adjustments of:
Apportionments...................................... IV-6
Balances............................................ IV-9
Obligations......................................... II-5
Administrative control, system of, see fund control
systems.
Administrative division or subdivision of funds,
definition of....................................... II-1
Administrative expenses for credit programs........... VI-4
Advances:
As an offset to accounts payable.................... V-8
Definition of....................................... II-1
Agency, definition of................................. II-1
Agency head required to:
Act on Antideficiency Act violations................ III-3
Determine necessity for apportionments anticipating
supplemental appropriations....................... IV-4
Prescribe system of administrative control.......... III-1
Agency limitation, definition of...................... II-1
Allocation accounts (also known as transfer
appropriation accounts):
Apportionment and reapportionment................... VIII-1
Availability........................................ VIII-1
Definition of....................................... II-1
Description and establishment....................... VIII-1
Reports on budget execution for..................... VIII-2
Allotment:
As part of fund control system...................... III-1
Definition of....................................... II-1
Alternative requirements.............................. I-1
Annual account, definition of, see fund types,
definition of.
Antideficiency Act:
Crosswalk between Antideficiency Act and revised
language of Title 31.............................. A-1
Antideficiency Act violations:
Adverse personnel actions and penalties............. III-3
Expired and cancelled appropriations................ XI-4, XI-5,
XI-6
Investigations and audits........................... III-5
Reports, information required....................... III-3
Revolving funds..................................... VIII-6
Timing of reports................................... III-5
Types of violations................................. III-3
Violations, credit programs......................... VI-26
Apportionment and reapportionment schedules........... IV-5, IV-7
Apportionments:
Action following release of withholdings, see
reapportionment.
Action following rescissions........................ VII-4
Attachments, part of apportionment form............. IV-5
Automatic........................................... IV-6
Basis of apportionment action....................... IV-1, VI-12
Basis of apportionment request...................... IV-4
Definition of....................................... II-I
Exemption from apportionment requirement............ IV-1
Fund control regulations for........................ III-1
Initial............................................. IV-5
Legality of......................................... IV-2
Level of............................................ IV-1
Multi-year apportionment............................ IV-2
Of continuing resolutions........................... IV-2
Of credit limitations, see credit apportionment.
Of feeder accounts.................................. VIII-3
Of supplemental appropriations...................... IV-4
Of trust funds...................................... IV-1
On Standard Form 132................................ IV-5
On Standard Form 133................................ V-6
On Standard Form 142................................ VI-12
Procedures for requesting changes in levels or time
periods of........................................ IV-1
Reapportionment of multi-year apportionment......... IV-1
Requests anticipating need for supplemental
authority......................................... IV-4
Supporting data for................................. IV-6
Systems of fund control for......................... III-I
Timing.............................................. IV-5
Types of............................................ IV-1, VI-12
Unobligated balances of............................. II-1
Use and coverage of Standard Form 132............... IV-5
Violations of....................................... III-4, VI-26
Appropriation accounts:
Charges and credits between......................... VIII-3
Definition of, see fund types.
Appropriation patterns, changes in.................... VIII-2
Appropriation transfers, see transfers.
Appropriations:
Anticipated (indefinite) on Standard Forms 132, 133. IV-8, V-2
Definition of, see definition of budget authority.
Immediately available............................... VIII-5
Lifecycle of, see expired and cancelled
appropriation (Part XI).
Made to the President, see funds appropriated to the
President.
On Standard Forms 132............................... IV-8
Appropriations Committee, copies of Standard Form 133
to.................................................. V-1
Assistance in complying with Circular................. I-1
Authority, see budget authority.
Authority for Circular................................ I-1
Authority to borrow, see budget authority.
B
Balances:
Adjustment of....................................... IV-6, IV-9, V-3
Apportionment of available.......................... IV-2
Obligated:
Definition of..................................... II-1
On Standard Form 133.............................. V-7, V-8
Unexpended, definition of........................... II-1
Unobligated:
Definition of..................................... II-1
On Standard Forms 132 and 133..................... IV-9, V-6, V-7
Borrowing authority, definition, see budget authority.
Budget authority:
Definition of, types of............................. II-1
Reported on Standard Forms 132 and 133.............. IV-8, V-2
Reported on Standard Forms 142 and 143.............. VI-13, VI-16,
VI-19, VI-22
Budget execution:
Methods and responsibilities for.................... I-1
Reports on Standard Forms 133, 143.................. V-1, VI-18
Budget, Office of Management and:
Action on deferrals................................. VII-5
Action on proposed rescissions...................... VII-5
Action on Standard Form 132......................... VII-6
Approval of fund control regulations................ III-1
Assistance in complying with requirements........... I-2
Authority to make apportionments.................... I-1
Cumulative reports.................................. VII-3
Designation of supporting data required............. V-1
Determination of changes in the level or time period
of apportionments................................. IV-1
Forwarding to the President reports on
Antideficiency Act violations..................... III-4
Notification to agencies of changes in exemptions
from apportionments............................... IV-1
Reports on unvouchered expenditures................. X-1
Requirement for supporting data to justify financial
requirements...................................... IV-6
Special and supplementary messages.................. VII-2
Substitution of alternative requirements............ I-1
Budgetary resources:
Anticipated, for apportionment...................... III-2
Definition of....................................... III-1
Of revolving funds.................................. VIII-6
Reimbursements available for obligation............. III-2
See Parts III, IV and V.
See also Standard Forms 132 and 133 line entry
instructions.
C
Cancelled and expired appropriations.................. XI-5, V-1, V-3
to V-7
Claims and judgments, exempted from apportionment..... IV-1
Closing accounts:
Expired and cancelled appropriations................ XI-5
Of credit programs.................................. VI-25
Continuing resolution:
Apportionment of.................................... IV-2
Treatment of funds provided under:
On Standard Form 132.............................. IV-8
On Standard Form 133.............................. V-2
Withholdings under.................................. VII-2
Contract authority, definition, see definition of
budget authority.
Contracts, application of concept of obligations to... II-7
Copies, number of:
Regulations for fund control........................ III-3
Reports on Antideficiency Act violations............ III-4
Standard Forms 132.................................. IV-7
Standard Forms 133.................................. V-1
Standard Forms 142 and 143.......................... VI-18
Coverage of:
Apportionments...................................... IV-5
Reports on Budget Exception......................... V-1
Credit apportionment:
Basis for apportionment............................. VI-12
Direct loan schedule and line entries............... VI-13
Guaranteed loan schedule and line entries........... VI-15
Reporting formats and procedures.................... VI-12
Subsidy rates for................................... VI-12
Timing of requests.................................. VI-12
Types............................................... VI-12
Credit execution:
Reporting format and procedures..................... VI-18
Reports on execution:
Direct loans...................................... VI-18
Guaranteed loans.................................. VI-21
Credit programs:
Administrative expenses............................. VI-4
Closing accounts.................................... VI-25
Coverage............................................ VI-1
Definitions......................................... VI-1
Direct and guaranteed loan transactions............. VI-5
Fund control and credit accounting systems.......... VI-26
Interest computation................................ VI-3
Modifications....................................... VI-10
Negative subsidy costs.............................. VI-6
Reestimates......................................... VI-8
Reports on credit execution (SF143)................. VI-18
Requests for apportionment and reapportionment
(SF142)........................................... VI-12
Risk categories..................................... VI-3, VI-5
Subsidy model....................................... VI-5
Current authority, see definition of budget authority.
D
Data, supporting, for Standard Forms 132 and 133...... IV-6, V-1
Deferrals:
Definition of....................................... II-2, VII-1
Materials required for special messages............. VII-2
Materials required for supplementary messages....... VII-3
On Standard Forms 132 and 133....................... VII-6, VII-7
Preparation of deferral reports..................... VII-2, VII-3,
VII-7
Relationship to proposals to lower limitations...... VII-4
Release of.......................................... VII-5
Review of........................................... VII-4
Timing of required materials........................ VII-3
Definite authority, see definition of budget
authority.
Definitions, terminology.............................. II-1
Direct loan........................................... VI-1
Disbursements, net, see definition of outlays.
Disclosure with respect to the budget,
responsibilities for................................ I-2
E
Employment, see monitoring Federal employment......... VIII-7
Exemptions from:
Apportionment....................................... IV-1
Credit reform....................................... VI-1
Requirement to submit budget execution reports...... V-1
Unvouchered expenditures reporting requirements..... X-1
Expenditure transfers, see transfers.
Expenditures, definition of, see outlays.
Expired accounts:
Definition of....................................... XI-1
Of credit programs.................................. VI-25
Reporting of........................................ V-1, V-3 to
V-7, XI-1
Upward adjustments in............................... II-5, XI-5
F
Federal employment, see monitoring Federal employment. VIII-7
Federal funds, definition of, see fund types,
definition of.
Feeder accounts:
Apportionment of.................................... IV-5, VIII-3
Definition of....................................... II-3
Final Standard Form 133 reports....................... V-8
Financial plans, nature and level..................... IV-4
Financial reports, see reports.
Financing account..................................... VI-3
Fiscal year, definition of............................ II-3
Foreign currency funds:
Special instructions on............................. VIII-5
Forms, see Standard Forms.
Fund account, definition of, see fund types,
definition of.
Fund types:
Definition of....................................... II-3
Period of availability.............................. II-4
Treasury account symbols............................ II-4
Types of............................................ II-3
Fund control regulations:
Checklist for preparation of regulations............ B-1
Definition of....................................... II-3
General requirements................................ III-1
Relationship to financial plan...................... III-1
Requirements for credit programs.................... VI-26
Fund control systems, see fund control regulations
Funds appropriated to the President:
Apportionments and reports.......................... VIII-7
Appropriations coordinated by OMB................... VIII-7
Interagency allocations............................. VIII-7
Original distribution of budget authority........... VIII-7
G
GAO findings, reports on.............................. III-5
General funds, definition of, see fund types,
definition of.
GOALS................................................. V-1
Grants under Social Security Act, exempted from
apportionment....................................... IV-1
H
Head of agency, see agency head.
I
Impoundment........................................... II-4
Immediately available appropriations.................. VIII-5
Indefinite authority, see definition of budget
authority.
Interest computation, credit programs................. VI-3
Intragovernmental revolving funds, definition of, see
fund types, definition of.
Investments in US Government securities:
General policy...................................... VIII-3
Treatment of discounts, premiums and interest....... VIII-3
Treatment of principal.............................. VIII-3
J
Judgments, exempted from apportionment................ IV-1
L
Lease-purchase........................................ II-4
Legality of using funds............................... IV-2
Letter contracts and letters of intent................ II-7
Letters of credit, obligations incurred for........... II-9
Level of apportionments............................... IV-1
Liquidating account................................... VI-3
Loan guarantee........................................ VI-2
M
"M" accounts, see cancelled and expired
appropriations, and expired accounts.
Management fund, see fund types, definition of.
Modifications, credit programs........................ VI-10
Monitoring Federal employment......................... VIII-7
Monitoring Federal outlays:
Coverage............................................ IX-1
Reporting requirements.............................. IX-1
Purpose............................................. IX-1
Timing of submission................................ IX-2
Multiple-year account, definition of, see fund types,
definition of.
Multiple-year apportionment........................... IV-1
N
Negative subsidy, credit programs..................... VI-6
Net disbursements, see definition of outlays
Net unpaid obligations, see unpaid obligations, net.
Nonexpenditure transfers, see transfers.
No-year account, definition of, see fund types,
definition of.
O
Objects, distribution of apportionments by............ IV-1
Obligation basis for apportionments and reports....... I-1
Obligated balances, see balances, obligated.
Obligational authority, adjustment of, see
redistribution of appropriations and balances.
Obligations incurred:
Application to types of transactions................ II-6
Certification of.................................... II-5
Concept of.......................................... II-5
Definition of....................................... II-5
On Standard Form 133................................ V-6
One-year account, definition, see fund types,
definition of.
Orders:
Intragovernmental:
Application of concept of obligations to.......... II-7
Undelivered orders, definition of................... II-5
Unfilled customers' orders, definition of........... II-5
Outlays:
Definition of....................................... II-4
On Standard Form 133................................ V-8
Monitoring.......................................... IX-1
P
Permanent authority definition of, see definition of
budget authority.
President:
Reports to, on Antideficiency Act violations........ III-3
Transmits special messages to the Congress on
proposed rescissions and deferrals................ VII-1
Projects, distribution of apportionments by........... IV-1
Public enterprise funds, see fund types, definition
of.
R
Reapportionment:
Action necessitated by:
Changes in resources available or required........ IV-6
Release of withholdings........................... VII-5
Rescissions....................................... VII-4
Adjustments not requiring submission of
apportionment request............................. IV-6
Definition of....................................... II-1
Reappropriation:
Definition of....................................... II-4
Apportionment and reporting of...................... IV-8, V-2
Receipt accounts, definition and type, see fund types,
definition of....................................... II-3
Receipts, authority to spend debt, see definition of
budget authority.
Recoveries of prior year obligations:
Apportionment and reporting of...................... IV-10, V-4
Definition of....................................... II-4
Redistribution of appropriations and balances......... VIII-3
Reestimates, credit programs.......................... VI-8
Refunds:
And drawbacks, exempted from apportionment.......... IV-1
Definition of....................................... II-4
On Standard Form 133................................ V-4
Reimbursements:
Apportionment and reporting of earned, estimated.... IV-10
Definition of....................................... III-2
Distinguished from other charges and credits
On Standard Form 133................................ V-4
Treatment for unexpired and expired appropriations.. XI-2
Reorganization transfers.............................. VIII-2
Reports:
Budget execution and supporting data................ V-1
On Antideficiency Act violations.................... III-4
On Budget Execution, see Standard Form 133.
On Federal full-time equivalent employment usage.... VIII-7
On Federal outlays.................................. IX-1
On unvouchered expenditures......................... X-1
Reprogramming, distinguished from transfers........... VIII-I
Request for apportionment or reapportionment.......... IV-1
Rescission, deferral and supplementary reports, VII-2
Rescissions:
Definition of....................................... II-4, VII-I
Materials required for special messages............. VII-2
Materials required for supplementary messages....... VII-3
Relationship to proposals to lower limitations...... VII-4
On Standard Form 132 and 133........................ VII-6, VII-7
Preparation of rescission reports................... VII-7
Timing of required materials........................ VII-3
Reserves:
Definition of....................................... II-5
Under Antideficiency Act............................ VII-2
Restorations, see analysis of changes.
Revolving funds:
Apportionment of.................................... VIII-6
Definition of, see fund types, definition of.
Subject to apportionment............................ IV-1
Unapportioned balance of............................ VIII-6
Violations.......................................... VIII-6
Writeoffs of receivables............................ VIII-6
S
Securities, US Government, investments in............. VIII-3
Signature, on standard forms.......................... IV-7
Special fund, see fund types, definition of.
Standard Forms:
132 (Apportionment and Reapportionment Schedule):
Action by OMB..................................... IV-7
Adjustments not requiring submission of........... IV-6
Explanation of line entries....................... IV-7
Initial apportionments............................ IV-5
Number of copies.................................. IV-7
Reapportionments.................................. IV-5
Signature......................................... IV-7
Submission of, following rescissions.............. VII-4
Supporting data................................... IV-6
Use and coverage of............................... IV-5
133 (Report on Budget Execution):
Agreement with program and financing schedule in
in the Budget, and Treasury Annual Report
Appendix........................................ V-8
Certification..................................... V-1
Electronic reporting.............................. V-1
Explanation of line entries....................... V-1
Submission of copy for each calendar quarter to
Committee on Appropriations, House of
Representatives................................. V-1
Supporting data................................... V-1
Timing of reports................................. V-1
142 (Apportionment and Reapportionment Schedule for
credit)........................................... VI-12
143 (Report on Budget Execution for Credit)......... VI-18
Statutory limitation.................................. II-5
Supplemental appropriations apportionments
anticipating........................................ IV-4
Supplementary reports, see Part VII.
Systems of administrative control, see fund control
systems.
T
Terminology and concepts.............................. II-1
Time periods for apportionments....................... IV-1
Timing, Standard Forms 132 and 133.................... IV-5, V-1
Transactions between accounts, see Part VIII.
Transfer appropriation accounts:
Apportionment of.................................... IV-5, VIII-1
Definition of, see discussion of allocation accounts
in Parts II and VIII.
Reports on budget execution......................... V-1
When used........................................... VIII-1
Transfers:
Between appropriation accounts:
Definition of..................................... VIII-I
Distinguished from reprogramming.................. VIII-I
Expenditure and nonexpenditure transfers.......... VIII-I
For the purposes of the receiving account......... VIII-2
For the purposes of the transferring account...... VIII-I
From trust funds.................................. V-3
On Standard Forms, to be supported by separate
listing......................................... IV-9,V-3
Special instructions on........................... VIII-1
Temporary transfers............................... VIII-3
Of obligated balances and accounts payable on
Standard Form 133................................. V-7, V-8
Of obligational authority on Standard Forms 132 and
133............................................... IV-9, V-3
Of unobligated balances on Standard Forms 132 and
133............................................... IV-9, V-3
Treasury account symbols.............................. II-3
Trust funds:
Apportionment of.................................... IV-1
Definition, see fund types, definition of.
Types of apportionments............................... IV-1
U
Unapportioned amounts:
Revolving funds..................................... IV-12, V-7,
VIII-6
Other accounts...................................... V-7
Undelivered orders:
As part of obligated balance, see balances of budget
authority.
Definition of....................................... II-5
Undisbursed balance, see balances, unexpended.
Unexpired accounts:
Definition, see fund types, definition of.
Reporting on Standard form 133...................... V-2
Unfilled customers' orders:
Definition of....................................... II-5
As an offset to obligated balance, see balances of
budget authority.
On Standard Forms 132 and 133....................... IV-10,V-4
Unobligated balance, see balances.
Unpaid obligations, net:
Definition, see balances.
On Standard form 133................................ V-7
Unvouchered expenditures:
Basis for exemptions................................ X-1
Coverage............................................ X-1
Definition.......................................... X-1
Reporting requirements.............................. X-1
W
Warrants:
Definition of....................................... II-5
Working capital funds:
Definition of, see fund types, definition of.
Withholdings:
Under continuing resolutions........................ VII-2
Under multi-year apportionments..................... VII-2
See also Part VII.
Writeoff:
Definition of....................................... II-5
On Standard Forms 132 and 133....................... V-5
Y
Year, fiscal, see fiscal year.
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