Transfers Between Appropriation and Fund Accounts
81.1. General principles and application of instructions.
The term "transfer" is used to designate the shifting of funds from
one appropriation or fund account to another account. See Exhibit 21.
For the purpose of budget execution, transfers must be distinguished
from the term "reprogramming". Reprogramming is the shifting of funds
within the same appropriation or fund account. The instructions in
this section apply only to transfers.
Transfers are made to carry out the purposes of either the
transferring account or the receiving account. Transfers in return for
goods and services benefit the transferring account; transfers in the
nature of adjustments of amounts appropriated benefit the receiving
account.
Amounts transferred are available for obligation only for the same
period as the original appropriation, unless the language authorizing
the transfer expressly provides for a change.
81.2. Transfers for the purposes of the transferring account.
These transactions primarily reflect transfers in return for goods
and services received by the transferring account.
Transfers to carry out the purposes of the transferring account will
be made by either (a) recording an obligation and outlay in the
transferring account and crediting the receiving account (expenditure
transfer) or (b) establishing an allocation account (nonexpenditure
transfer). Each method is described as follows:
(a) Expenditure transfers.--This may apply to the following items:
--Orders for goods, services, or equipment placed with other
agencies, where the payment is made after delivery takes place or
where advance payment is made for services to be provided by the
performing agency.
--Payments between accounts to carry out the purposes of the
transferring account, even though there are no specific orders
involved; for example, where the law specifies that a particular
amount will be paid from one appropriation or fund account to
another in order to carry out the general purposes of the first
appropriation or fund account.
--Payments between fund groups (for example, a payment from a
general or special fund in the Federal fund group to a trust fund
and vice versa).
In these cases, the transactions will be treated in the transferring
account in the same manner as transactions with the public, i.e., an
obligation will be reported in the transferring account when an order
is placed. Then, when an appropriation or fund account accepts an
order from another account, it will record the amount as an unfilled
customer's order until the amount is earned, at which time it is
recorded as an earned reimbursement. An outlay will be reported by the
transferring account when payment is made. The change in unfilled
customers' orders from the beginning of the fiscal year is recorded on
line 3B of the S.F. 132 and S.F. 133.
(b) Allocation accounts.
(1) Description and establishment.--The authority to obligate and
spend funds made available to one agency may be delegated to
another agency in law. Such funds shall be placed in a subsidiary
allocation account (also known as a transfer appropriation
account) within the original account. Allocation accounts carry
the same symbol and title as the parent account with a 2-digit
prefix for the organizational code of the receiving agency.
(2) Availability.--Amounts in allocation accounts are available for
obligation only for the same period as the parent account from
which the amounts have been transferred.
(3) Apportionments and reapportionments of allocation accounts.--The
agency responsible for administering the parent appropriation will
submit a consolidated S.F. 132 covering both the parent account
and all allocations therefrom. (Usually, receiving agencies will
not prepare an S.F. 132 for transfer appropriation accounts unless
required by OMB.) The approved apportionments for the parent
account will be on a consolidated basis. So that the obligations
incurred for the program as a whole can be kept within the
approved apportionments, the agency administering the parent
account will indicate to the receiving agency what portion of the
consolidated apportionment is transferred. This applies to the
amount transferred to the allocation account.
In addition, the agency administering the parent account may
suballot the amount, by time periods (akin to category A
apportionments) or by activities or projects (akin to category B
apportionments) to the receiving agency. Receiving agencies will
be responsible for keeping obligations within the portion of the
apportionment so specified, e.g., the amount transferred to the
allocation account or the suballotment, as appropriate.
(4) Reports on budget execution of allocation accounts.--Receiving
agencies will submit to the parent agency the information required
for reports on budget execution not later than 15 calendar days
following the close of the reporting period. The information will
be submitted in the form and manner required by the parent agency.
Unless specifically requested by OMB, no separate submission to
OMB is needed for the allocation accounts. The agency
administering the parent account will submit to OMB a consolidated
S.F. 133 (plus any required subsidiary reports) covering both the
parent account and the related transfer appropriation accounts.
In the case where the receiving agency is requested to also report
on transfers directly to OMB on the S.F. 133, the amount transferred
into the allocation account will be reported on line 1D or 2B, as
appropriate, and the apportionments will be the portion of the
consolidated apportionment designated by the administering agency. The
S.F. 133 of the parent account will report the amount transferred out
on line 1D or 2B. The apportionments shown will also include those
amounts reported to the parent account by the receiving agency on its
S.F. 133. This amount should agree with the portion of the
apportionment designated by the administering agency.
In cases where an agency receives transfers from a single parent
account through more than one channel (e.g., a direct allocation from
the parent account and a suballocation from another agency), the
receiving agency should keep such internal records as will enable it
to report separately the transactions relating to each of the channels
through which the transfers were received.
In reconciling amounts on the S.F. 133 with amounts shown in the
Budget Appendix or with amounts shown in Treasury reports, the
following differences must be recognized:
--The schedules in the Budget Appendix present consolidated
information normally covering all Treasury accounts (annual,
multiple-year, and no-year accounts) with the same account title,
while each account is normally presented on a separate S.F. 133.
OMB Circular No. A-11 requires that annual data for allocation
accounts be reported by the parent account for budget formulation
purposes. Under most circumstances, the sum of the data on all the
S.F. 133s with the same account title will be the same as the data
in the Budget Appendix because in this Circular, the general rule
is that the agency responsible for administering the parent
account will submit S.F. 132s and monthly S.F. 133s covering both
the parent account and all allocations from it, unless
specifically requested to do otherwise by OMB.
--Treasury, on the other hand, requires agencies receiving
allocations to submit quarterly allocation data (e.g., obligations
data for the S.F. 225) directly to Treasury--not through the
parent agency.
81.3. Transfers for the purposes of the receiving account.
Transfers without benefit to the transferring account, decrease the
funds available for obligations or expenditure under one account
symbol and increase the amount available under the other. They are
generally treated as nonexpenditure transactions. (The exceptions are
transfers for the purposes of the receiving accounts where the
accounts are in two different main fund groups, see section 81.2.) The
transactions included in this category are:
--Reorganization transfers.--These are transfers resulting from
reorganizations in which activities and the related funds are
transferred to different departments, agencies, bureaus, or
accounts.
--Changes in appropriation pattern.--These are transfers that result
from consolidations or mergers of appropriations and funds.
--Redistribution of appropriations or balances.--These include the
administrative exercise of general statutory authority, for
example, authority provided to the head of an agency to transfer
funds for a specific purpose such as fighting forest fires, to
finance additional funding requirements such as pay, or within a
fixed percentage or sum specified by law.
In these cases, the amounts so withdrawn and credited will be
reflected on the S.F. 132 and S.F. 133 on line 1D, if the transfer is
made in the same year as the funds are made available. If the transfer
involves unobligated balances, then the amounts will be reflected on
line 2B of the S.F. 132 or S.F. 133. See Parts IV and V for further
instructions on reporting such amounts on the S.F. 132 and S.F. 133.
In addition, a similar adjustment of budgetary resources occurs when
a financing transaction takes place in which a feeder account provides
capital for a public enterprise fund. Since for purposes of the
reports required under this Circular the feeder and receiving accounts
are combined, the adjustments are not reported on the S.F. 132 and
S.F. 133.
81.4. Temporary charges and credits between accounts.
31 U.S.C. 1534 authorizes, under certain circumstances, temporary
transfers (i.e., charges to be made against an appropriation
temporarily) with an accounting adjustment to the appropriation
finally to be charged with the outlay. All charges during the fiscal
year must be adjusted as of the close of the fiscal year. The
adjustment will be accounted for in the same manner as a refund by the
appropriation originally charged. Obligations incurred by the
appropriation finally to be charged with the outlay must be identical
with credits in the account originally charged.
Investments in U.S. Government Securities
82.1. General policy.
The term "U.S. securities" includes public debt securities and
securities issued by Government agencies. The term excludes securities
issued by Government-sponsored enterprises and non-Government
entities. For budget execution purposes, the principal is treated as
an exchange of assets; while the interest, discounts, and premiums
determine the yield on the principal and, as such, are treated as
revenue or adjustments to revenue.
There are some differences in concepts for the purposes of financial
reporting and budget reporting for investments in U.S. securities. The
budget is on a cash and obligations basis, i.e., it provides
information on how much has been invested and how much has or can be
obligated. Financial accounting is on an accrual basis, i.e., it
provides information on cost over time.
The differences can be summarized as follows: in budgetary
accounting, a purchase discount is unrealized until the security is
redeemed or sold. Until such time, the discount is recorded as an
adjustment to balances. When the security is redeemed or sold, the
discount will be realized and reported as revenue (reimbursements and
other income). In financial accounting the purchase discount is
amortized and recorded as revenue over time. In budgetary accounting,
a purchase premium is recorded as a negative adjustment to revenue. In
financial accounting the premium is amortized and recorded as an
expense overtime. For certain funds designated by OMB, premiums and
discounts are amortized for budget purposes. The budget concepts are
explained in more detail below.
82.2. Treatment of principal.
When funds are invested in a U.S. security, the principal
transaction is treated as an exchange of assets, as follows:
--No obligation or outlay is recorded.
--The levels of unobligated and obligated balances of budgetary
resources do not change as a result of the principal transaction.
--Cash balances are reduced by the purchase price and holdings of
U.S. securities are increased by the par (face or nominal) value
of the security acquired.
--Amounts invested are reported, without distinction, as part of the
balances reported on apportionment and reporting forms.
When a U.S. security is sold or redeemed, the principal transaction
is treated as follows:
--No obligation or outlay is recorded.
--The levels of unobligated and obligated balances of budgetary
resources do not change.
--Holdings of U.S. securities are decreased by the par (face or
nominal) value of the security acquired and cash balances shall be
increased by the par value of the security.
82.3. Treatment of discounts, premiums, and interest.
Discounts, premiums, and interest determine the yield on the
principal invested in U.S. securities. In general, these transactions
are recorded as revenue or adjustments to revenue.
Interest, earned discounts, and premiums are recorded as increases
and decreases, as appropriate, in the receipts of special and trust
funds. These adjustments to receipts, in turn, affect the amount of
receipts available for appropriation for those funds where the
receipts are subject to annual appropriation, or the amount of budget
authority becoming available in the year for those funds where the
receipts are permanently appropriated. Only the budget authority is
reported on the S.F. 133. Interest, earned discounts, and premiums are
not directly recorded on the S.F. 133. (OMB Circular A-11 describes
the recording of receipts for these transactions.)
For revolving funds, these transactions are recorded as increases or
decreases in earned reimbursements on the S.F. 133. (The instructions
for revolving funds apply to trust revolving funds.) The specific
method of recording each type of tranaction is described below.
Interest, earned discounts, and premiums will be combined and
recorded on a net basis as interest on investments. Purchase
discounts, which are not realized until a security matures or is sold,
require the special treatment described below.
(a) Purchase discount.--When a security is purchased for an amount
less than the par value the difference is recorded as a negative
adjustment to par value.
For revolving funds, when a security is purchased for an amount less
than the par value, the amount of the unrealized discount will be
entered as a minus (-) on line 10E of the S.F. 133. See Exhibit 82A.
When that security is redeemed or sold, the negative adjustment to
unobligated balances will be removed and the discount realized will be
reported on line 3A of the S.F. 133 "Reimbursements and other income:
Earned." See Exhibit 82C.
For special and trust funds, when a security is purchased for an
amount less than the par value, the amount of the unrealized discount
will be entered as a minus (-) on line 10E of the S.F. 133. See
Exhibit 82A. When that security is redeemed or sold, the negative
adjustment to unobligated balances will be removed and the earned
discounts will be recorded as a positive amount in the receipt account
for interest in the year of the maturity or sale. This will increase
the amount of receipts that may be appropriated and recorded on lines
1A or 1B of the S.F. 133.
(b) Purchase premium.--When a security is purchased for an amount
greater than the par value, the difference is recorded as a negative
adjustment to earnings.
For revolving funds, the amount greater than the par value will be
recorded as a negative amount on line 3A of the S.F. 133
"Reimbursements or other income: Earned." See Exhibit 82E.
For special and trust funds a purchase premium is recorded as a
negative amount in the fund's interest receipt account at the time of
purchase. This will decrease the amount of receipts that may be
appropriated and recorded on lines 1A or 1B of the S.F. 133.
(c) Sales discount.--When a security is sold for an amount less than
the par value, the difference is recorded as a positive amount if it
is a gain and a negative amount if it is a loss.
For revolving funds, a sales discount is recorded as a positive
amount if the difference between the sales price and the purchase
price is a gain and negative amount if it is a loss on line 3A of the
S.F. 133, "Reimbursements and other income: Earned." See Exhibit 82F.
For special and trust funds, a sales discount is recorded as a
positive amount if the difference between the sales price and the
purchase price is a gain and negative amount if it is a loss in the
fund's interest receipt account at the time of sale. This affects the
amount of receipts that may be appropriated and recorded on lines 1A
or 1B of the S.F. 133.
(d) Sales premium.--When a security is sold for an amount greater
than the par value, the difference is recorded as a positive amount if
it is a gain and a negative amount if it is a loss.
For revolving funds, a sales premium is recorded as a positive
amount if the difference between the sales price and the purchase
price is a gain and negative amount if it is a loss on line 3A of the
S.F. 133, "Reimbursements and other income: Earned."
For special and trust funds, a sales premium is recorded as a
positive amount if the difference between the sales price and the
purchase price is a gain and negative amount if it is a loss in the
fund's interest receipt account at the time of sale. This affects the
amount of receipts that may be appropriated and recorded on lines 1A
or 1B of the S.F. 133.
(e) Interest.--The nominal or stated amount of interest received or
anticipated during the year will be recorded as a positive amount.
For revolving funds, the interest will be recorded as a positive
adjustment and the net effect will be reported on the S.F. 133 on line
3A "Reimbursements or other income: Earned."
For special and trust funds, the interest will be recorded as a
positive amount in the receipt subaccount for "Interest and earnings
on investments" of the fund. This increases the amount that may be
appropriated and reported. When they are appropriated, these amounts
will be reported on the S.F. 133 on line 1A "Appropriations realized"
or line 1B "Appropriations anticipated," as appropriate.
(f) Accrued interest purchase.--When the former owner is paid for
the amount of interest that has accrued to the owner but will be
received by the fund, the amount will be recorded as a negative
adjustment to earnings.
For revolving funds, the interest paid will be recorded as a
negative adjustment and the net effect will be reported on the S.F.
133 on line 3A, "Reimbursements or other income: Earned."
For special and trust funds, the interest paid will be recorded as a
negative amount in the receipt subaccount for "Interest and earnings
on investments" of the fund.
Foreign Currency
83.1. Apportionments and reports.
Special foreign currency program appropriation accounts and foreign
currency (FT) fund accounts are two different types of accounts with
different reporting requirements, as described below.
Special foreign currency program appropriation accounts contain
appropriations that are available to incur obligations for which
payments can be made only in U.S.-owned foreign currencies that are
declared in excess of the normal requirements of the United States by
the Secretary of the Treasury. Appropriated dollars are used to obtain
the U.S.-owned excess foreign currency that is used to make the
necessary payments.
Foreign currency (FT) fund accounts are accounting mechanisms
established by the Treasury to account for foreign currency that is
acquired without payment of U.S. dollars. Use of these amounts
requires appropriations or payment with appropriated dollars unless
otherwise authorized by law.
Special foreign currency program appropriations will be apportioned,
and reports on budget execution will be prepared, in accordance with
Parts IV and V, respectively, of this Circular. Foreign currency (FT)
fund accounts are covered in this section.
Foreign currency (FT) fund accounts are established with a two-digit
agency prefix assigned by Treasury, the symbol "FT," and a three-digit
foreign currency account code.
Foreign currency (FT) fund accounts are hereby exempt from
apportionment by the Director of OMB, unless the agency is notified by
OMB that particular accounts will be apportioned. When apportioned,
the apportionment of foreign currencies that are available for the
same purpose as appropriations made to the President will be made to a
single coordinating agency in the same manner as the related dollar
appropriation. When apportioned, a separate apportionment will be made
for each currency in terms of foreign currency units.
An S.F. 133 report may be required by OMB. The reports will be made
in terms of foreign currency units for each currency in each FT
account.
On both the S.F. 132 and S.F. 133, "Authority to spend foreign
currency receipts" will be typed in the stub column for line 1 and the
latest Treasury reporting exchange rates shall be entered on each S.F.
132 and S.F. 133. Amounts transferred from Treasury and credited to
the agency foreign currency accounts will be reported on line 1A.
Amounts anticipated to be transferred during the year will be reported
on line 1B. Balances brought forward (on line 2A) will be limited to
balances in agency FT accounts.
Foreign currency units reported will be in agreement with the
"Foreign Currency Statement and Account Current" (Foreign Service Form
488) prepared by disbursing officers.
"Immediately Available" Appropriations
84.1. Apportionments and reports for immediately available
appropriations.
When all or part of an appropriation for a given fiscal year is made
immediately available in the preceding year, an appropriation warrant
is issued at once for the immediately available portion. However, at
the end of that preceding year, the appropriation is adjusted to equal
the amount of obligations incurred, and a new warrant is issued for
the balance of the original appropriation to be available in the
succeeding year. In such cases, it is usually necessary to submit
apportionment forms for the succeeding year before the amount of the
appropriation can be determined. The following apportionment and
reporting procedures will apply:
--The entire amount that is made immediately available will be
entered on line 1A of the apportionment or reapportionment request
(S.F. 132) for the year in which it becomes available. The
portion that is estimated to be unobligated at the end of the year
will be shown as deferred (line 10).
--The initial apportionment request for the subsequent year (the
year for which the appropriation was originally intended) will
show, on line 1B, the portion of the "immediately available"
amount that is estimated to the unobligated at the beginning of
that year.
--On the final S.F. 133 for the year in which the "immediately
available" amount was provided, the adjusted amount of the
appropriation (equal to actual obligations incurred) will be
reported on line 1A, and an offsetting adjustment will be made in
the amount deferred by OMB (line 10C). If the adjustment exceeds
the amount deferred, the deferral will be reduced to zero and the
remaining portion of the adjustment reported as a negative amount
on line 10E.
--When the appropriation adjustment is made by the Treasury
Department, the amount warranted in the new year will be reported
on line 1A of the S.F. 133. A request for reapportionment will be
submitted if the amount warranted differs from the amount
estimated by more than $200,000 or 1% of total budgetary
resources, whichever is lower.
Transactions and Balances of Revolving Funds
85.1. Obligations of revolving funds.
Those revolving funds subject to apportionment will be apportioned
on an obligation basis on the S.F. 132. Revolving fund reports,
whether for funds subject to apportionment or those exempt from
apportionment, will be on an obligation basis on the S.F. 133.
Adjustments in obligations of prior years will be reported in the same
general manner as for appropriation accounts, that is, cancellations
and downward adjustments will be set forth as an element of budgetary
resources.
85.2. Writeoffs of receivables.
For the purpose of this Circular, writeoffs of current receivables
that were previously included on the S.F. 133 will be treated as a
reduction of revenues.
No entry will be made on the S.F. 133 for writeoffs of receivables
that are due in future fiscal years. Such receivables may be recorded
as long-term assets on an agency's balance sheet (usually in an
investment account) but not current budgetary resources available for
obligations on the S.F. 133. Therefore, when long-term receivables are
written off, the investment or equivalent account is reduced. There
should be no entry on the S.F. 133 at the time the writeoff occurs
because there is no need to deduct from budgetary resources an amount
that was not recorded as a budgetary resource.
85.3. Meaning of unapportioned balances.
For those revolving funds that are subject to apportionment, it is
likely that the amount apportioned may be less than the total
budgetary resources available. The difference, which cannot be used
until it is apportioned, may be characterized as either an
unapportioned balance of a revolving fund or a restrictive
withholding. The concept of unapportioned balances is one of
preserving a portion of the fund's capital so it may continue to
revolve. Such balances will be reported on lines 11 and 10D of the
S.F. 132 and S.F. 133, respectively. Unapportioned balances will not
include amounts that are withheld during a period of time in which
they could effectively, efficiently, and legally be obligated. Amounts
of unapportioned balances do not have to be reported as deferrals or
proposed rescissions.
On the other hand, restrictive withholdings will be reported on the
S.F. 132 and S.F. 133 as "deferred" or "withheld pending rescission."
See Part VII for reporting requirements.
85.4. Antideficiency Act violations in revolving funds.
The incurring of obligations in excess of apportioned budgetary
resources is a violation of the Antideficiency Act, whether or not a
fund has unapportioned budgetary resources or non-budgetary assets
greater than the amount of the deficiency. A description of assets
that are considered budgetary resources available for obligation is
contained in section 31.4 of this Circular.
Funds Appropriated to the President
86.1. Original distribution of budget authority.
Appropriations or other budget authority made to the President may
be distributed to agencies that have responsibilities for the purposes
to be served by such appropriations or authority. Such agencies will
present requests for funds, supported by a justification, to the
designated coordinating agency. The coordinating agency will notify
the requesting agency of amounts to be transferred.
When action by the President is necessary to make an allocation, the
coordinating agency will prepare the necessary documents for the
President's signature. A copy of the allocation request, as approved
by the President, will be provided to OMB.
For appropriations, the coordinating agency will prepare Standard
Form 1151 and process it through the Treasury Department to effect the
transfer. For authority to borrow, the receiving agency will arrange
with the Treasury Department for the drawdown of money as needed.
86.2. Interagency allocations.
All movements of obligational authority from appropriations made to
the President, and all subsequent interagency distributions of such
authority, will be made by the use of transfer appropriation
(allocation) accounts, so that amounts can be readily identified with
the parent appropriation. Agencies that receive allocations from
appropriations made to the President may make suballocations to other
agencies.
Where an agency receives allocations from a single parent account
through more than one channel (for instance, a direct allocation from
the parent account and a suballocation from another agency), the
receiving agency must maintain records from which will enable it to
control and report separately the transactions relating to each
allocation or suballocation.
86.3. Apportionments and reports.
Apportionments will be made by OMB to the coordinating agency (or to
any agency delegated to receive such apportionments by the
coordinating agency). Allocations and suballocations by the
coordinating agency will require that obligations be kept within such
quarterly limits (shares of apportionments) to enable the
apportionments to be observed for the appropriation or fund as a
whole. The coordinating agency will obtain and prepare consolidated
information whenever it is required, including material required by
OMB Circular No. A-11 and by the Treasury Department.
86.4. Appropriations coordinated by OMB.
Agencies receiving allocations from accounts coordinated by OMB will
submit the following materials, as appropriate.
--A Report on Budget Execution (S.F. 133), in accordance with the
instructions contained in Part V, to be submitted quarterly unless
otherwise specified.
--Year-end Closing Statement (Treasury FMS Form 2108), in accordance
with Treasury instructions.
--A Report on Obligations (Standard Form 225) as required by
Treasury.
Monitoring Federal Employment
88.1. FTE policy.
The Federal Workforce Restructuring Act of 1994 (P.L. 103-226)
established annual limitations on Executive Branch full-time
equivalent (FTE) employment for fiscal years 1994 through 1999.
Section 5(c) of the Act requires that OMB make a quarterly
determination of whether the Executive Branch is in compliance with
the mandated FTE limitations. If it is determined that the Executive
Branch is exceeding the limitation, a government-wide hiring freeze
will be imposed. Approved FTE levels established by OMB in the budget
formulation process will be consistent with the Act. Each agency head
will ensure strict observance of total OMB-approved FTE levels for his
or her agency.
88.2. Reporting requirement.
To provide OMB with a basis to make an accurate projection of
year-end Executive Branch FTE usage, information on agency-specific
planned FTE usage is necessary. Each agency head will annually submit
a current year FTE usage plan for the agency consistent with the
President's budget, by December 1, or as directed by OMB. Separate
reports will be submitted for agency components, when requested by
OMB. If an agency does not wish to submit a plan, it will be assumed
that its FTE usage is even throughout the fiscal year.
Each plan will include:
o actual cumulative FTE usage from straight-time hours by month,
as reported to the Office of Personnel Management (OPM) on the SF
113G report through the most recent actual period,
o planned cumulative FTE usage levels by month for remaining
periods, and
o an explanation, if applicable, of why agency plans are not
consistent with approved FTE levels.
Additional detail will be reported when appropriate or when
requested by OMB. Unless otherwise determined by OMB, the dates on the
report will correspond to the SF 113G reporting periods published by
OPM.
Plans will be revised if:
--approved FTE levels are revised or plans change significantly;
--subsequent actual data for the agency exceeds the most recent
plan; or
--requested by OMB.
88.3. Format of the plan.
The table below displays the format for a plan for FY 1995. Agencies
should specify reporting period dates that correspond to their own pay
periods.
DEPARTMENT OF GOVERNMENT FTE USAGE PLAN (FY 1995)
(Cumulative FTEs to Date)
----------------------------------------------------------------------
Reporting Period\1\
------------------------------ Latest Revised
Non-DOD DOD Plan Actual\2\ Plan\3\
----------------------------------------------------------------------
October...... (10/2-10/29) (9/25-10/22)
November..... (10/30-11/26) (10/23-11/19)
December..... (11/27-12/24) (11/20-12/17)
January...... (12/25-1/21) (12/18-1/14)
February..... (1/22-2/18) (1/15-2/11)
March........ (2/19-3/18) (2/12-3/11)
April........ (3/19-4/29 (3/12-4/22)
May.......... (4/30-5/27) (4/23-5/20)
June......... (5/28-6/24) (5/21-6/17)
July......... (6/25-7/22) (6/18-7/23)
August....... (7/23-8/19) (7/24-8/12)
September.... (8/20-9/30) (8/13-9/23)
----------------------------------------------------------------------
Note: Beginning in FY 1995, reports are due December 1, or as
directed by OMB.
\1\Each agency should specify dates that correspond to its own pay
periods. Agencies serviced by the Department of Defense's payroll
system have different pay periods.
\2\Actual FTE data corresponds with the SF 113G report, as reported
to OPM.
\3\If applicable.
----------------------------------------------------------------------