INDEX
INDEX
A Format of apportionment/reapportionment schedule
(SF 132).................................... 120, 121, Appendix F
A-11, Purpose of ............................................................ xv Planning .........................................................120.22-.26
Account and budget structure, changing ..................... 79.3 Preparing requests ..........................................120.27-.39
Accountability reports, combining with program Reappropriations .................................................. 121.10
performance reports............................................... 230.1 Rescission Proposals .. 112.14-.15, 112.18-.19, Ex-112B
Accounts........................20.7f, 20.12, see Budget accounts SF 132 Sample formats ............................... Ex-121 M-P
Actuals reporting....................................................... 82.15 Special circumstances ....................................120.41-.43
Adjustments, below reporting threshold, Special issues .................................................120.18-.21
object class............................................................... 83.7 Time periods by ...............................................120.9-.17
Administration policy, compliance with ........................ 31 Appropriated entitlements ........................................... 20.3
Administrative control of funds ................................... 150 Appropriations.........................................................20.3-.4
Administrative expenses credit ..........95.7, 95.11b, 185.3a Advance .................................. 20.3-.4, 31.2, 80.3c, 82.3
Advance appropriations...............20.3-.4, 31.2, 80.3c, 82.3 In program and financing schedule .......................... 82.3
Advance funding ............................................ 20.3-.4, 82.3 Justification materials ................................................. 51
Advances................................................................... 20.11 Multi-year ................................................................ 31.9
Advisory committees .................................................. 33.3 Supplementals............................................................... 110
Advisory/assistance services, object class................... 83.7 Appropriations language
Agency reports on violations of the Amendments, budget ........................................Ex-110B
Antideficiency Act Credit ....................................................................... 95.7
Letter to Comptroller General............................ 145.7 Disburse longer than 5 years .................................... 95.8
Letter to the President ........................ 145.7, Ex-145B Legal citations.......................................................... 95.6
Transmittal letter to Director Print materials ........................................ 95.3-.12, Ex-95
of OMB .........................................145.7, Ex-145A Revising ....................................................... 95.5, Ex-95
Agency, definition....................................................... 20.3 Supplemental requests...................................... Ex-110A
Allocation FTE............................................................ 85.7 Asset sales reporting.................................. 135.7, Ex-135E
Allocations ...................20.3, 120.20, see Budget authority Assets ….. ............................................... see Capital assets
Definition................................................................. 20.4 Asset acquisition, object class................... 83.7, Ex-83A
Object classes ..................................................... Ex-83C Assumptions, basic ...................................................... 31.1
P&F schedule and.................................................. 82.14 Audited financial statements................... 52.6, 86.1, Ex-52
SF 133 and........................................................... 130.17 Authorizing legislation ..................................... 82.10, 95.6
Transfer appropriations (TAFS) .......................... 120.20 Awards, cash incentive ................................................ 32.1
Transfers, apportionment reporting ....................... 121.8
Allowance ................................................................... 20.3 B
Amendments ....................................................... 20.3, 110
Amendments, appropriations language Balance sheets (schedule F).......................... 86.1, Ex-86A
Examples .......................................................... Ex-110B Baseline ....................................................................... 20.3
Amounts precluded from obligation........................20.4(b) Baseline estimates (schedule A,S,R,K) .................... 80, 81
Annual Performance Report (APR) .......................... 230.1 BAT file .............................................................. 79.1, 79.3
Annual performance reports.............................. 200.1, 230 BEA ................................ see Budget Enforcement Act
Antideficiency Act Benefit payments ......................................................... 32.2
Crosswalk to Title 31, US Code ..................Appendix G Benefits, personnel ......................................................... 32
Fund control systems and regulations....................... 150 Bonuses ....................................................................... 32.1
Requirements of the Act ............................... 15.4, 145.1 Borrowing authority .......................................20.3-.4, 82.3
Violation ................................................................ 145.8 Budget
Appendix, Budget .......................................................... 95 Agencies the budget covers...................................... 10.4
Apportionments Budget data system ...................................... 79, Ex-79A
Allocations........................................................... 120.20 Budget process overview ............................................ 10
Apportionment/reapportionment process ................. 120 Budget submissions, contents of .............................. 25.5
Automatic apportionments of newly enacted Communications with the public ............................. 22.5
full-year appropriations.................................... 120.31 Compliance with Administration policies................... 31
Continuing resolutions and ....................................... 123 Computer materials required....................................... 79
Credit accounts ..................................see Credit, Federal Confidentiality of budget deliberations.................... 22.1
Deferrals ................................. 112.13, 112.16, Ex-112D Congress and the laws.............................................. 15.3
Deficiency apportionments..................120, Appendix H Definition ................................................................. 10.1
Definition................................................................. 20.3 Formulation overview .............................................. 10.5
Kinds of information................................................ 10.3
Laws, basic.................................................................. 15
OMB Circular No. A–11 (2008) Page 1 of Index
INDEX
Mid-session review.................................................. 10.6 E-Government........................................................ 300.7
OMB responsibilities, function................................ 10.8 Energy management............................................... 300.3
Performance budgets ............................................... 51.8 Full funding of ......................................................... 31.6
Performance integration ...........................51, 200, 220.c Information technology....................................... 53, 300
Preparation............................................................... 10.2 Performance plans, goals/indicators.......................... 300
Preparation/submission requirements, summary ........ 25 Planning and investment control............................ 31.10
Terms/concepts........................................................ 20.3 Planning, budgeting, acquisition, management......... 300
Treasury, responsibilities, functions ........................ 10.9 Selected OMB guidance.............................. Appendix K
Budget account title file (BAT).......................... 79.1, 79.3 Special terms................................................. 53.4, 300.4
Budget accounts Capital leases ...................................................Appendix B
Account identification codes ................................... 79.2 Capital planning and investment control ................... 31.10
Agency identification codes ............. 20.12, Appendix C Capital transfers........................................................... 82.3
Appendix account sequence .................................... 95.3 Cash equivalent transactions............................... 20.3, 20.8
Budget account title file (BAT) ...................... 79.1, 79.3 Category B projects in FACTS II ..........................121.3-.4
Expenditures and receipts ............................ 20.7f, 20.12 Change in mandatory program .................................... 20.3
Relationship of justification to account structure .... 51.5 Character classifications ..................................... 84, Ex-84
Budget and Accounting Act ........................................ 15.2 Chief financial officers responsibilities ...................52.2-.3
Budget authority CHIMP ....................................................................... 20.3
Baseline estimates....................................................... 81 Citizen Report................................................. 230.1, 230.4
Definition............................................................. 20.3-.4 Civil rights policy ........................................................ 31.5
In program and financing schedule................. 82.3, 82.6 Clearing accounts ...................................................... 20.12
Policy estimates .................................................... 80, 81 Closed account Antideficiency Act violations........... 145.5
Summary of budget authority and outlays............... 86.5 Coastal Barrier Resources Act..................................... 33.7
Budget Enforcement Act (BEA) Codes
BEA categories........................................... 79.3, 81.2-.3 Account identification.............................................. 79.2
Definitions ......................................... 15.3, 20.3-.4, 20.9 Character classification ................................... 84, Ex-84
Mandatory/discretionary classifications ..... 79.3, 81.2-.3 Functional/subfunctional....................... 79.2-.3, Ex-79A
Budget execution Fund types....................................................79.2-, 79.3b
Budget execution/budgetary resources, MAX line code changes........................................... 79.5
report on ..................................................... see SF 133 Object class ......................................... 83.7-.17, Ex-83A
Cancellation of unobligated/obligated balances .. 130.13 OMB agency codes ...........................20.12, Appendix C
Expired TAFS...................................................... 130.10 Receipts source category codes....................79.3, Ex79b
Laws that govern ..................................................... 15.4 Schedule X ................................................. 79.5,Ex-81A
Overview ................................................................. 10.5 Transmittal ...........................................................79.1-.2
PART and ................................................................ 51.8 Treasury agency codes ......................20.12, Appendix C
Reporting credit accounts .............................. 185.22-.31 Cohort ................................................................... 185.3c
Budget Execution and Budgetary Resources Collections, discretionary, baseline ............................. 80.3
(SF 133) ................................................130, Appendix F Collections, mandatory, baseline ................................. 80.4
Budget justification Commercial activities ................................................ 31.11
materials ...................... see Justification, basic materials Communications/utilities rent, object classes .............. 83.7
Budget laws, basic.......................................................... 15 Compensation, personnel....... see Personnel compensation
Budget submissions, contents of ................................. 25.5 Competitive sourcing......................................... 31.11,51.8
Budget totals ............................................................... 20.3 Congress, sending annual program performance
Budget, Office of Management and .................... see OMB reports .................................................................... 230.3
Budgetary resources .................................................... 20.3 Congressional Budget Act ........................................... 15.3
Bureau ...................................................................... 20.3 Congressional Budget Office, responsibilities/
functions...................................................... 10.10, 10.12
C Congressional budget process, overview..................... 10.5
Congressional justification .................................... 22.6, 51
Cancellation of budget authority Performance budgets........................................ 22.6, 220
Definition................................................................. 20.3 Posting on the Internet ............................................. 22.6
Definitions ........................................................... 20.3-.4 Congressional materials..................................22.2-.3, 22.6
Presidential proposals to cancel............................. 112.2 Consolidated schedules.............................................. 82.13
Rescission .............................................................. 112.2 Construction, Federal/DC facilities ............................. 33.1
Cancellation of unobligated/obligated balances Construction, nuclear reactors ..................................... 33.7
Closing accounts.................................................. 130.13 Construction/rehabilitation, character class ..... 84.4, Ex-84
Capital assets Consultants, special pay rates for ................................ 32.1
Acquisitions, principles of budgeting for .... Appendix J Continuing resolutions,
Asset sales reporting.............................. 135.7, Ex-135E apportionments................................ see Apportionments
Capital assets management .................................... 300.5 Contract authority ...........................................20.3-.4, 82.3
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INDEX
Contractor claims ........................................................ 33.7 Discretionary spending/collections,
Contractual services/supplies, object class....83.7, Ex-83A baseline .................... 80.3, see Budget Enforcement Act
Control of funds, administrative................................... 150 Discretionary/mandatory classifi-
Cost,,,,,,, ...................................................................... 20.3 cations ................79.3, 81.2-.3, see Budget Enforcement
Credit, Federal.............................................................. 185 District of Columbia, construction .............................. 33.1
Administrative expenses.................95.7, 95.11b, 185.3a Donations in object classifications .............................. 83.5
Antideficiency Act violations ................................ 145.3
Apportionments/reapportion- E
ments..................................... 185.14-.21, Ex-185M-T
Appropriations language.......................................... 95.7 Earned value management systems, ....................... Ex-300
Baseline estimates............................................ 80.1-80.2 Economic assumptions .............................................. 31.1c
Budget execution reporting..... 185.22-.31, Ex-185U-BB Economy Act activities.............................................. 20.13
Budget formulation reporting .......................... 185.9-.13 Education and training, character class... 84.1, 84.4, Ex-84
Cohort...................................................................185.3c Education and training, object class .......................... 83.11
Continuing resolutions........................................... 123.8 E-Government
Direct loans....................................................... 20.3,185 Expanded.................................................... 51.8, 53, 300
Discretionary credit accounts, baseline ................. 80.3d Information technology and ................................ 53, 300
Financing account reporting ..................135.6, Ex-135D Requirements ........................................................... 53.2
Financing accounts .................................. 185.3i, 185.11 Strategies................................................................ 31.10
Guaranteed loans ...................................................... 185 Electronic transactions/recordkeeping....................... 31.10
Interest in credit accounts .............................. 185.32-.36 Employment
Justification materials ............................................ 51.14 Employment summary (schedule Q)........................ 85.6
Liquidating accounts................................185.3k, 185.12 Object classes........................................................... 83.7
Loan asset sales ......................................... 185.3l, 185.8 Employment reporting requirements ........................... 85.4
Modifications............. 185.3r, 185.7, 185.21, 185.30-.31 Energy efficiency management ................................... 25.5
Narrative statements .............................................. 95.11 Energy management, capital assets ........................... 300.3
Negative subsidies ...................................185.3u, 185.13 Entitlement authority .......................................... 20.3, 20.9
Object class.............................................................. 83.5 Environmental management ........................................ 31.4
Program accounts ...........................20.3, 185.3x, 185.10 Environmental projects, remedial................................ 33.7
Program and financing line codes............................ 82.2 Equal opportunity ........................................................ 31.5
Requirements of the Act .................................. 15.6, 185 Equipment, object class ............................................... 83.7
Sales of loans.........................................135.6, Ex-135D Execution, budget ............................. see Budget execution
Special terms, definitions ...................................... 185.3 Executive Branch Review, agencies subject to............ 25.1
Subsidies.................................185.3, 185.5-.6, Ex-185B Exhibit 300
Crosswalks Discussion ..........................................................300.7-.8
Actuals data across schedules/reports.................. 130.19 Information requirements....................................... 300.7
Antideficiency Act to Title 31, US Code.....Appendix G Special terms.......................................................... 300.4
OMB agency/bureau to Treasury codes....... Appendix C Exhibit 53, Discussion.............................................53.6-.9
SF 133 to Program and Financing Schedule Experts, special pay rates for ....................................... 32.1
lines...............................................................Ex-130K Expired account Antideficiency Act violations ......... 145.5
SF 133 to Treasury Combined Statement .......... Ex-130J Expired accounts in budget execution ...............130.10-.11
Treasury amounts to OMB .................................... 82.15
CSRS, object class .................................................... 83.13 F
Current services estimates...... 20.3, see Baseline estimates
Facilities, object class .................................................. 83.7
D FACTS II ......................................... 20.3, 121.3-.4, 130.2c
Federal Credit Reform Act ................... see Credit, Federal
Deferrals.............. 20.3, 112.1-.2, 112.7-.9, 112.13, 112.16 Federal enterprise architecture, terms.......................... 53.4
Deficiency appropriations ........................................... 82.3 Federal funds .................................................... 20.3, 20.12
Deficit ...................................................................... 20.3 Federal securities ..................... see Investments, Securities
Deposit funds ................................................... 20.3, 20.12 Financial internal/fund control ..............................150.3-.6
Direct loans ..................................20.3, see Credit, Federal Financial management........................................ 52, Ex-52
Direct spending ........................................................... 20.3 Financial management systems requirements............ 150.6
Disbursements ............................................................. 20.6 Financial performance, improved.................. 51.8, 52, 230
Disbursements during cancelled phase.................... 130.14 Financial plans/apportionments .........................120.22-.25
Discretionary offsetting collections/receipts, Financial statements, audited.............................. 52.6, 86.1
baseline ................... 80.3e, see Budget Enforcement Act Financial transfers, object class ................................... 83.7
Discretionary outlays, automatic Financing accounts ...................... 20.3, see Credit, Federal
generation of....... Ex-81D, see Budget Enforcement Act Fiscal year.................................................................... 20.3
Discretionary spending....................................... 20.3, 20.9 Footnotes and tables, narrative tables ........................ 95.12
OMB Circular No. A–11 (2008) Page 3 of Index
INDEX
Foreign currencies....................................................... 33.7 I
Foreign currency (FT) TAFS, apportioning ............ 120.42
Forward funding...................................................... 20.3-.4 Identification codes, account ....................................... 79.2
Freedom of Information Act (FOIA)........................... 22.5 Identification codes, agency ............................Appendix C
Full funding................................................................. 31.6 Impoundment Control Act........................................... 15.4
Full-time equivalent (FTE) employment Impoundments ..............................................20.3, 112.1-.2
Allocation FTE ........................................................ 85.7 Improper payments, eliminating ......................... 31.9, 51.8
Data requirements.................................................... 85.6 Information technology
Definition................................................................. 20.3 Acquisitions .............................................................. 300
Employment summary (Schedule Q)....................... 85.6 Capital Assets............................................................ 300
Military FTE............................................................ 85.9 Capital planning/investment control ...................... 31.10
Prior year FTE validation ........................................ 85.8 Classifying purchases, object class ........................ 83.10
Reimbursable FTE................................................... 85.7 E-Government..................................................... 53, 300
Reporting FTE to OPM ........................................... 85.4 Improved financial performance ......................... 53, 300
Full-time equivalent employment ......................... see FTE Investment portfolio........................................ 53, Ex-53
Functional/subfunctional Reporting capital assets............................................. 300
classifications .................................20.3, 79.2-.3, Ex-79 Special terms............................................................ 53.4
Fund control regulations checklist ..................Appendix H Systems acquisitions ................................................ 33.7
Fund control systems.................................................... 150 Infrastructure investment, justifying............................ 51.7
Funding hiatus.............................................................. 124 Inpatient care facilities................................................. 33.2
Funds, types and codes..................................... 20.12, 79.3 Insurance and indemnities, object class ....................... 83.7
Interagency groups ...................................................... 33.3
G Interest and dividends, object class.............................. 83.7
Interest in credit accounts ..................... see Credit, Federal
Galleys, revising..................................95.4-.12, Ex-95A-B Interest on Federal securities ....................................... 82.6
GAO High Risk List items ........................................ 230.2 Interest on uninvested funds ........................................ 82.6
General fund................................................................ 20.3 Interest rate reestimates ........................ see Credit, Federal
General provisions, revising......................................Ex-95 Intergovernmental Personnel Act, object class.......... 83.16
Geospatial data collection ........................................... 25.5 Intragovernmental fund ............................................... 20.3
Goods and services, object class ................................. 83.7 Intragovernmental transactions, object class ............. 83.15
Government Paperwork Elimination Act .................. 31.10 Investigation or audit undertaken or conducted by
Government Performance/Results Act........................ 15.5 agency .................................................................... 145.9
Government perquisites .............................................. 31.7 Investments
Governmental receipts ................................................ 20.7 Agency IT investment portfolio ...................... 53, Ex-53
Government-sponsored enterprises ............................. 86.1 Balance sheets........................................... 86.1, Ex-86A
GPRA Capital assets............................................................. 300
Agencies covered by.............................................. 200.3 Capital planning/investment control ...................... 31.10
Performance and accountability report .................. 230.1 Character class ............................................. 84.4, Ex-84
Program performance report.................................. 230.2 Exhibit 300, discussion ......................................300.7-.8
Requirements of the Act ............................... 15.5, Part 6 Federal securities ..................................................... 82.7
Summary schedule.................................................... 200 Federal/non-Federal securities .................................. 113
Terms/concepts......................................................... 200 Information technology........................... 53, 300, Ex-53
Grants Infrastructure, justifying........................................... 51.7
Grants and fixed charges, object class .......83.7, Ex-83A Interest ..................................................................... 82.6
Grants management ...................................... 52.1, 52.4b Investment account reporting.................135.5, Ex-135C
Major formula grants - State and local .................... 25.5 Investments and loans, object class.......................... 83.7
Programs, justifying................................................. 51.7 Non-Federal securities ......................................... 113.1c
State/local governments, character class .........84, Ex-84 Non-investment activities, character
Subsidies, and contributions, object class................ 83.7 class ................................................. 84.1, 84.4, Ex-84
GSA operating delegations........................................ 83.12 Terms/concepts .................................................... 113.1b
GSE's…....................................................................... 25.1 Unrealized discounts ............................................ 113.1d
Guaranteed loans...................................see Credit, Federal
J
H
Judicial Branch ............................................................ 25.1
Health care, Uniformed Services................................. 32.5
Hierarchy of spending "mixed" funding.................. 130.20 L
Homeland security data collection .............................. 25.5
Hourly rates................................................................. 32.1 Land acquisition, national capital area ........................ 33.1
Human capital, strategic management of ........... 51.8, 85.1 Land and structures, object class ................................. 83.7
Page 4 of Index OMB Circular No. A–11 (2008)
INDEX
Language, appropriations ...... see Appropriations language Negative budget authority, baseline........................... 80.3g
Leases Net proceeds ........................................................... 185.3w
Budgetary treatment .................................... Appendix B New accounts request .................................................. 79.3
Capital assets ..........................................................33.1e Non-Federal securities............................................. 113.1c
Capital leases ............................................... Appendix B Non-investment activities, character
Leasebacks from public-private class,,,,,................................................ 84.1, 84.4, Ex-84
partnerships .............................................. Appendix B No-year apportionments ............................................ 120.9
Lease-purchases.................................. 20.8, Appendix B No-year Appropriation Reapportionment............ Ex-121G
Operating leases........................................... Appendix B
Legal citations in Budget............................. Appendix95.6 O
Legislation, authorizing.................................... 82.10, 95.6
Legislative Branch ...................................................... 25.1 Object classifications.....................83, 185.10b, Ex-83A-C
Legislative proposals.......................................... 79.2, 80.2 Obligated balances....................................................... 20.3
Liabilities in balance sheets...........................86.1, Ex-86A Obligations
Life-cycle costs ................................................ 53.1, 300.4 By program/performance activity ............................ 82.2
Object classes .......................................................... 83.7 Continuing resolutions, under ...............123.2-.4, 123.10
On obligations ........................................................82.3a Definition ........................................................ 20.3, 20.5
Trust fund apportionments.........................Ex-121H,K,L Intergovernmental Personnel Act, object class ...... 83.16
Liquidating accounts ....................20.3, see Credit, Federal Limitation......................................................... 20.3,81.3
Loan asset sales ......................................................... 185.8 Object classes..................................... 83.11-.14, 83.4-.6
Loan guarantee accounts ..............20.3, see Credit, Federal Program and financing line codes ............................ 82.2
Loans…….............................................see Credit, Federal Reimbursable, direct ................................................ 83.5
Loans and investments, object class............................ 83.7 Reporting on SF 133 ..........................................130.5-.6
Loans, asset sales ..................................see Credit, Federal Off-budget ................................................................... 20.3
Office of Management and Budget......................see OMB
M Offsets ....................................................................... 82.6
Offsetting collections
Mail,,,,,,,,, .................................................................... 33.7 Automatic calculations............................................. 81.3
Management improvement initiatives/policies.......... 31.10 Character classifications ................................... 84.3b-3c
Mandatory collections, baseline .................................. 80.4 Terms and concepts...................20.3-.4, 20.7, 81.3, 82.3
Mandatory spending........................................... 20.3, 20.9 Offsetting receipts............................................... 20.3, 20.7
Mandatory supplemental requests, baseline ................ 80.5 OMB
Mandatory/discretionary classifications......... 79.3, 81.2-.3 Budget process overview ......................................... 10.5
MAX A-11 technical requirements ........................Ex-79A Responsibilities, functions ....................................... 10.8
MAX budget system ................... 79, see Schedules, MAX Web site link ............................................................ 10.1
Agency use of .......................................................... 31.8 On-budget .................................................................... 20.3
Agency/account identification One percent apportionment requirement ................. 120.21
codes .............................................. 79.2, Appendix C, Open-ended indemnification clause........................... 145.2
MAX schedules, listing of ....................................... 79.4 Operating leases...............................................Appendix B
MAX web page........................................................ 79.1 Operation/maintenance of equipment/facilities,
New accounts request .............................................. 79.3 object class ............................................................... 83.7
Requirements summary ........................................... 25.6 Outlays
Special schedules........................................................ 86 In program and financing schedule ......................82.5-.7
User's Guide............................................................. 79.1 Limitations ............................................................... 81.3
Means of financing............................................. 20.3, 20.7 Outlay calculations......................................... Ex-81C-D
Medical care services .................................................. 33.2 Policy estimates .......................................................... 81
Medical care, object class............................................ 83.7 SF 133 outlay formula........................................ Ex-130I
Merged/merging accounts ................................ 79.3, 82.13 Summary of budget authority and outlays ............... 86.5
Mid-session review ..................................................... 10.6 Terms/concepts ............................................... 20.3, 20.6
Military personnel .............................................. 83.7, 85.9 Outyear discretionary data........................................... 22.1
Military retirement, object class................................ 83.14 Outyear estimates ........................................................ 20.3
Mixed funding......................................................... 130.20 Overseas staffing ......................................................... 25.5
Motor vehicles............................................................. 25.5 Overview of budget process .................................. 10, 10.5
MSAVER .................................................................... 20.3
Multi-year apportionments........................................ 120.9 P
Multi-year appropriations............................................ 31.9 PAR
Financial management ................................................ 52
N Materials required .................................................... 52.4
Performance budgets and ....................................... 220.d
Narrative statements.................................. 95.9-.11, Ex-95 Preparation of performance portion ....................... 230.1
OMB Circular No. A–11 (2008) Page 5 of Index
INDEX
PART ….................................................................... 230.1 R
Budget execution and ............................................ 200.2
Improvement plans ................................................ 200.2 Radio spectrum-dependent communications ............... 33.4
Justifying budget requests...................................... 200.2 Real property, object classes...................................... 83.12
Passback, after............................................................. 25.6 Reapportionments............................... see Apportionments
Pay raises..................................................................... 32.1 Reappropriation ..............................................20.3-.4, 82.3
Pay/non-pay ................................................................ 81.2 Receipts
Pay-as-you-go (PAYGO) ................................... 20.3, 20.9 Baseline estimates ....................................................... 81
Performance and accountability reports ................see PAR Changes in estimates.............................................. 51.12
Performance budgets Data classifications .................................................. 81.2
Congressional justification ...................................... 22.6 Discretionary offsetting collections, baseline ........ 80.3e
General requirements, justifying ............................. 51.2 Line codes for schedules K,R................................... 81.3
GPRA and.................................................... 200.1, 220d Negative subsidies................................................ 185.13
Highlights ....................................................200.3, 230.4 Offsetting, character class ...................................... 84.3d
Integration and............................................................ 51 Policy estimates .......................................................... 81
Overview ....................................................... 200, 220.b Source category codes................................ 79.3, Ex-79b
PAR and......................................................... 220, 230.2 Special/trust fund receipts (schedule N)...... 86.4, 113.1d
Performance data ....................................................220.c Terms/concepts ......................................... 20.3, 20.7, 81
Preparation and submission ...................................... 220 Types ....................................................................... 79.3
Summary schedule.................................................... 200 Records storage ........................................................... 33.7
Terms/concepts...................................................... 200.2 Reduction in budgetary resources.............. 20.3, 82.3, 82.8
Performance goal target levels .................................. 230.2 Refunds ............................................................. 20.3 20.10
Performance integration ...............................51, 200, 220.c Refunds, object class ............................83.5, 83.7, Ex 83A
Performance plans Regulations, baseline ................................................... 80.2
Goals and indicators ..............................51.8, 95.10, 300 Reimbursable FTE....................................................... 85.7
Overview ............................................................... 200.1 Reimbursable obligations ............. 20.3, 20.13, 83.5, 83.19
Performance, terms and concepts.............................. 200.2 Relocation expenses, object class ................................ 83.9
Period of availability ................................................... 20.4 Remedial environmental projects ................................ 33.7
Personal services payments, object class .................... 83.7 Rent, communications, utilities, object classes............ 83.7
Personnel.........................................see Employment, FTE Rental payments, reporting requirements .................... 54.1
Personnel benefits ................................................... 32.1-.2 Rental space/land justification............................ 54, Ex-54
Personnel benefits, object class ................................... 83.7 Reorganizations ......................................................... 82.11
Personnel compensation................................................. 32 Reports
Benefits, object class ............................................... 83.7 Apportionment/reapportionment schedule
Experts/consultants, special rates for....................... 32.1 (SF 132).....................................................see SF 132
Federal Employees' Compensation Act ................... 32.2 Budget execution/budgetary resources
Intergovernmental Personnel Act object class....... 83.16 (SF 133)......................................................see SF 133
Object classification ..................................83.7, Ex-83A Combining financial statements/program
Pay in baseline, object class..................................... 83.8 performance................................................... see PAR
Pay raises ................................................................. 32.1 Deferrals.................................................112.8, Ex-112C
Pay scales................................................................. 32.1 Outlay reports....................................135.9, Ex 135 A-B
Unemployment compensation ................................. 32.4 Performance evaluation
Personnel estimates ..................................................... 85.2 reports...........see PAR; Annual program performance
Physical assets, character class................84.1, 84.4, Ex-84 Program assessment rating tool.......................see PART
Physicians comparability allowance, estimates for ..... 32.1 Report on budget execution/budgetary
Policy estimates................................................... 31.1b, 81 resources.....................................................see SF 133
Premium pay ............................................................... 32.1 Rescissions............................................ 112.8, Ex-112A
Prescription drug coverage, Medicare......................... 33.7 Unvouchered expenditures.......................... 140, Ex-140
Print materials ..................................................... 25.6d, 95 Rescissions ........ 20.3-4,82.9,112.1-2 112.6,112.9,112.14-
Privacy policies ................................................ 31.10, 53.1 Research and development, character
Productivity measures ................................................. 51.9 class .................................................. 84.1, 84.4, Ex-84
Program and financing schedule Research and development, object class...................... 83.7
(schedule P) ................................... see Schedules, MAX Restructuring ............................................................... 51.6
Program assessment rating tool.......................... see PART Results Act......................................................... see GPRA
Program evaluations.................................................. 51.10 Retirement (civilian), object class ............................. 83.13
Public communications ............................................... 22.5 Retirement (military), object class............................. 83.14
Public enterprise fund ................................................. 20.3 Retirement costs ........................................ 32.1, 32.3, 32.5
Public enterprise funds....................... see Revolving funds Revolving funds
Public-private partnerships, leasebacks........... Appendix B Antideficiency Act violations ................................ 145.4
Federal securities ......................................... Ex-113A-D
Page 6 of Index OMB Circular No. A–11 (2008)
INDEX
Feeder accounts ....................................................... 79.3 Spending authority, automatic calculations ................. 81.3
Financial statements, audited................................... 86.1 Standard Form SF-113................................................. 85.4
Limitations and object classes ...................83.6, Ex-83A State and local grants.................................25.5, 84, Ex. 84
Narrative statements for......................................... 95.11 Status of funds (schedule J) ............................ 86.3, 113.1d
Public enterprise funds .....................Ex-121G, Ex-130E Strategic plans
Reapportionments.............................................Ex-121G Interim adjustments to............................................ 210.4
Terms/concepts............................................. 20.3, 20.12 PAR and ................................................................. 220.d
Performance budgets and .......................................... 220
S Preparing and submitting .......................................... 210
Program evaluations............................................... 51.10
Schedules, MAX ......................... see MAX budget system Summary schedule .................................................... 200
Listing of ................................................................. 79.4 Terms/concepts ...................................................... 200.2
Schedule A (Budget authority and outlays-Policy) .... 81 Subfunction codes/classifications .................... 79.2, Ex-79
Schedule C (Character classification)..............84, Ex-84 Subsidy estimates ................................. see Credit, Federal
Schedule F (Balance sheets) ......................86.1, Ex-86A Subsistence and support, object class .......................... 83.7
Schedule F (Direct loans) ................................. Ex-185E Summary of budget authority and outlays................... 86.5
Schedule F (Guaranteed loans).........................Ex-185H Supplementals
Schedule F (Liquidating accounts) ................... Ex-185L Apportionments.................................................... 120.41
Schedule G (Direct loans).................................Ex-185D Appropriations justifications.................................. 51.11
Schedule G (Liquidating accounts).................... Ex-185J Appropriations language examples .................. Ex-110A
Schedule H (Guaranteed loans) ........................Ex-185G Baseline, mandatory................................................. 80.2
Schedule H (Liquidating accounts)...................Ex-185K In program and financing schedule ........................ 82.10
Schedule J (Status of funds) ........................86.3, 113.1d Terms/concepts ............................................. 20.3, 110.2
Schedule K (Receipts-Baseline) ................................. 81 Supplies and materials, object class............................. 83.7
Schedule N (Special/trust fund receipts) .....86.4, 113.1d Surplus ....................................................................... 20.3
Schedule O (Object classification) .. 83.5, 83.18, Ex-83a Systems acquisitions.................................................... 33.7
Schedule P (Direct loans) ................................. Ex-185C
Schedule P (Guaranteed loans)......................... Ex-185F T
Schedule P (Liquidating accounts) .................... Ex-185I
Schedule P (Program accounts) ........................Ex-185A Taxes and tax expenditures.......................................... 33.6
Schedule P (Program and financing) 82, 83.4-.5, 113.1d Telecommunications systems ...................................... 33.4
Schedule Q (Employment summary)....................... 85.6 Tort claims................................................................... 33.7
Schedule R (Receipts-Policy) ..................................... 81 Transfers
Schedule S (Budget authority/outlays-Baseline) ........ 81 Allocation accounts on SF 133 ............................ 130.17
Schedule T (Appropriations requests-thousands of Allocation accounts, apportionments ........ 120.20, 121.8
dollars..................................................... 86.2, Ex-86B Capital transfers ....................................................... 82.3
Schedule U (Loan levels/subsidy data)............. Ex-185B Expenditure/Nonexpenditure ................... 20.3-.4, Ex-20
Schedule X (schedules P, A, S In program and financing schedule .......................... 82.3
Combined)................................81.3, Ex-81A, Ex-81B Of resources ........................................................... 82.11
Schedules, MAX Technology .............................................................. 25.5
Schedule Y (Federal Credit Data, Baseline Transmittal codes.....................................................79.1-.2
Estimates)....................................................185.11 (d) Travel …. ..................................................................... 33.7
Scorekeeping.......................................... 20.9, Appendix A Government.............................................................. 31.7
Securities113.1c, ...................................... see Investments Object class .............................................................. 83.7
Securities, Federal ....................113.1d, 113.2, Ex-113A-D Treasury agency codes.....................................Appendix C
Securities, Federal/non-Federal.................................... 113 Treasury appropriation fund symbol (TAFS)
Security policies ........................................................ 31.10 Adjustments to expired ..................................130.11-.13
Sequestration...................................................... 20.3, 20.9 Apportionments and.................120.3-.7, 120.20, 120.42
Severance pay ............................................................. 32.1 SF 133 and ..........................................130.2, see SF 133
SF 132….. ....................................................... Appendix F Terms and concepts ......................................20.3-.4, 20.12
SF 133... ................................... 130, see Budget execution Trust funds
Shutdown plans ............................................................ 124 Apportionment limitations ........................Ex-121H,K-L
Source category codes....................................79.3, Ex-79b Collections precluded from obligation
Space and related requirements................................... 33.7 (SF 133).........................................................Ex-130L
Space budget justification ........................... 54.4-.5, Ex-54 Definition ...................................................... 20.3, 20.12
Special and trust fund receipts (schedule N) ...86.4, 113.1d Federal securities ............................................. Ex-113D
Special fund...................................................... 20.3, 20.12 Limitations and object classes................... 83.6, Ex-83A
Spectrum, relocation fund ........................................... 33.5 Special and trust fund receipts (schedule N) ............ 86.4
Spending authority from offsetting Status of funds (schedule J)...................................... 86.3
collections...................................20.4, 82.3, Appendix F
OMB Circular No. A–11 (2008) Page 7 of Index
INDEX
U V
U.S. Standard General Ledger (USSGL) .................. 150.5 Vacancies..................................................................... 32.1
Undistributed charges, object class ............................. 83.7 Vehicles, motor............................................................ 25.5
Unemployment compensation..................................... 32.4
Uniformed services health care ................................... 32.5 W
Unique project identifier coding ................................. 53.9
Unit cost information ................................................ 31.1d Warrant ....................................................................... 20.3
Unobligated balance................................................ 20.3-.4 Water and sewer payments (DC) ................................. 33.7
Unrealized discounts ............................................... 113.1d Within-grade increases ................................................ 32.1
Unvouchered expenditures.....................83.7, 140, Ex-140 Work process redesign................................................. 51.6
User charges..................................20.3, 20.7g, 31.12, 79.3 Workforce planning..................................................... 85.1
Utilities, object class ................................................... 83.7 Work-out assumptions........................................ 185.3a-3b
Utility energy efficiency service contracts ................ 300.4
Z
Zero coupon bond..................................................113.5-.6
Page 8 of Index OMB Circular No. A–11 (2008)