1. October 2010

2.  Accounts  MAX database  FACTS II (PY) data  Budget Appendix 2

3.  Budget and Treasury accounts  BAT file: Expenditure and receipt accounts  Consolidations and mergers  Supps, rescissions, & legislative proposals  See section 79 of A-11 3

4. 4 Disease control, research, and training 75-0943 Department Health and Human Services: Centers for Disease Control and Prevention 009-20-0943 Cooperative research and development agreements 75-5146 Annual 75-10-0943 75-09-0943 Multi-year 75-09/10-0943 75-08/09-0943 No-year 75-X-0943 No-year 75-X-5146 Each Budget account may contain multiple Treasury accounts, while each Treasury account may contain multiple periods of availability Budget Concepts OMB Account Treasury Account Treasury Appropriation Fund Symbol (TAFS) For Illustrative Purposes Only

5.  Includes all expenditure & receipt accounts  By agency and bureau  Titles and ID codes  Subfunction  Congressional committee  Fund type  BEA classification  User fee? Credit account? Payment to Individual?  Merged or consolidated  Budget order  Parent account (for special and trust funds)  See section 79.1 of A-11 5

6.  17 schedules  BA, outlays, obligations, FTE, receipts, balance sheets, credit, character class  PY-1 through BY+9  Dollars mostly in millions  Policy and baseline estimates  Data consistent among schedules  Used for analysis, budget displays & scoring  Contains applications for appropriations language and narratives  See section 79 of A-11 6

7.  BA & outlays worksheet (X)  Program and financing (P)yes  BA & outlays (A, S)  Character class (C)  Balance sheet (F)yes  Credit data (G, H, U, Y)certain  Status of funds (J)yes  Receipts (K, R)certain  Special & trust fund receipts (N)yes  Object class (O)yes  Personnel (Q)yes  Appropriations request (T) 7 Printed in Appendix?

8.  FACTS II and receipts data imported into MAX  Net outlays, total cannot be overwritten  MAX and FACTS II data must tie:  78 P&F lines must tie to FACTS II  Agencies should reconcile differences during the FACTS II revision window  Differences between FACTS II actuals and budget data posted on the community page  See section 82.15 of A-11 8

9.  Government-wide general provisions  Chapter (Legislative & Judiciary, Cabinet agencies, large agencies, remaining agencies)  Bureau  Fund type (Federal and trust)  Other materials (e.g. proposed supps)  See section 95.3 of A-11 9

10.  All budget schedules updated through MAX A-11  All appropriations language and narrative updated through MAX A-11 software.  At any time, you can print out the latest schedules and text by chapter, in draft form.  See section 95 of A-11 10

11.  Appropriations language –sec. 95.5 – 95.8  Unavailable receipts – sec. 86.4  Program and financing – sec. 82  Summary of BA & outlays – sec. 86.5  Narrative – sec. 95.9 – 95.12  Object class – sec. 83  Personnel summary – sec. 85 11

12.  Distribution of BA and outlays – sec. 82.13  Credit data – sec. 185  Status of funds – sec. 86.3  Balance sheet – sec. 86.1 12

13.  Presents the BY request  Required for each account with appropriations enacted in CY or proposed for BY  Based on CY enacted language, which OMB will provide in the software  Special instructions if no enacted bills  Edited directly through MAX software  New language inserted after deleted language and before existing punctuation.  Proposed deletions appear in red font  Proposed insertions appear in blue font  OMB’s general counsel reviews all language  See section 95 of A-11 13

14. 14

15.  Required for special and trust funds  Uses balances from previous budget  Pulls data from schedules R & P  See section 86.4 of A-11 15

17.  Presents: › Obligations › Budgetary resources › Status of unpaid obligations › Amounts of mandatory and discretionary › Gross budget authority and outlays › Offsets › Net budget authority & outlays  Covers PY through BY  Generated from schedule X  See section 82 of A-11 17

18. 18

19. 19

20. 20

21. 21

22. 22

23. 23

24. 24

25. 25

26.  Summarizes the total request  Generated from MAX data but not a MAX schedule  Used for accounts with more than one transmittal: › Regular budget schedule › Legislative proposal (PAYGO/non-PAYGO) › Supplemental request › Rescission proposal 26

27.  Describes goals, outputs, outcomes  Often keyed to P&F activities  May include quantitative tables  Doesn’t use the same conventions as appropriations language for changes  Use leaders in place of zeroes in tables  Special requirements for credit programs  See section 95 of A-11 27

28. 28

29.  Presents obligations by the items or services purchased by the Government  Presents reimbursable obligations and allocations to other units separately  Ties back to the obligations in the P&F  Covers PY through BY  See section 83 of A-11 29

30. 30

31.  Shows total full-time equivalent workyears  Required for accounts that report obligations for personnel compensation  Distinguishes between direct, reimbursable, and other categories  Covers PY through BY  See section 85.6 of A-11 31

34. 34  Initial budget submissions due to OMBSeptember 13  FACTS II closes for 4 th quarter, FY 2010October 15  MAX database & FACTS II revision window opensNovember 1  Agency PY lock & FACTS II revision window closesNovember 12  PY Receipt revision window closesNovember 12  Economic assumptions releasedNovember 18  Agency baseline lock (discretionary & mandatory)December 13  Final database: Agency lock-outJanuary 12  Transmittal of the FY 2012 BudgetFebruary 7 ________