December 1997
PREPARATION OF THE FY 1999 BUDGET
AND SUPPORTING DATA
The purpose of these guidelines is to outline selected procedural and technical
requirements related to the preparation of the FY 1999 Budget and supporting data base.
They are designed for use by agency staff and OMB program examiners.
General instructions concerning the preparation of appropriations language are
contained in Section 31 of OMB Circular No. A-11.
The enacted FY 1998 appropriations language, including administrative and general
provisions language, has been printed on the galleys. (1) Agencies should verify that
the language printed on the galley proofs agrees exactly with the appropriations
acts approved by the Congress and the President. Any typographical errors or
omissions (instances where the galley proofs differ from the enacted appropriations
bills) should be clearly marked but not underlined or shown in brackets.
Agencies are to submit proposed FY 1999 appropriations language by marking up
(using black lead pencil) the reprinted galleys. Short inserts (not more than two or
three lines) may be written or typed on the galley and underlined. Longer insertions
should be typed double-spaced and underlined (either on the galleys or on a
separate sheet attached to the galley). Material proposed to be deleted should be
enclosed in brackets. In all cases, proposed changes must be neat, clear, and
readable. Original galley proofs must be returned. Photo-reproduced copies and
copies transmitted by facsimile machine are not acceptable. (See other
requirements under section VI, "Printing Requirements.")
Any errors included in the enacted bills should be corrected for printing in the FY
1999 Budget Appendix by using italics and brackets as described in the next
paragraph.
In proposing revisions to the FY 1998 appropriations language for the FY 1999
Budget, a concerted effort should be made to identify -- and to propose for deletion
-- the following types of provisions:
When an entire numbered section of a general provision is proposed for deletion
(and not simply to be changed), it should be bracketed as described above.
Agencies must prepare justifications of language changes for inclusion in
Congressional justification material and obtain OMB clearance prior to transmittal
to the Congress.
Statutory references in the reprinted galleys have not been changed from those
used in the FY 1998 Budget, except to update the citations to reflect the FY 1998
appropriations acts. A listing of the correct appropriations act citations is at
Attachment A. Pursuant to section 31.4 of OMB Circular No. A-11, agencies should
ensure that other statutory references specifically support the FY 1999 budget
request and that generic, overly inclusive, or redundant statutory references are
deleted.
Agencies are reminded that section 30.4 of OMB Circular No. A-11 specifies
that tabular statements will be stated in millions of dollars. Agencies also
should modify references in narrative descriptions to millions of dollars, as
appropriate.
The Analysis of Changes section (pages vii-ix) and the Summary of MAX line
code changes of Circular A-11 (pages 1-2) are useful guides to new or
altered technical requirements for preparation of the FY 1999 Budget.
MAX data (with the exception of Schedule T) is entered in millions of dollars.
(See section 30.4 of OMB Circular No. A-11.) As a result, all print schedules
that are derived from MAX will also be in millions of dollars.
Sections 20-36 of OMB Circular No. A-11 provide descriptions of the MAX
schedules and instructions on their preparation.
The MAX system will automatically calculate discretionary policy budget
authority for FY 2004 thru FY 2008 for Schedule A and discretionary policy
outlays from FY 1998 through FY 2008. MAX will also automatically calculate
discretionary baseline budget authority and outlays for FY 1999 through FY
2008 in schedule S. Agencies will need to provide mandatory amounts for
those years in Schedule S. MAX will automatically copy data in Schedule S
to Schedule A for current law. Agencies will need to provide amounts in
Schedule A for mandatory legislative proposals.
When the update for the FY 1999 Budget is completed, MAX will contain budget data for
appropriations, fund accounts, and receipt accounts for FY 1997 through FY 2008. In
addition to updating the FY 1997 through FY 1999 columns (2) of those schedules from the
MAX data base that are printed in the "Detailed Budget Estimates" section of the Budget
Appendix, agencies will update the columns of the various other MAX schedules on budget
authority, outlays, limitations, and receipts through FY 2008. These data form the basis
for budgetary displays in other sections of the Budget. Therefore, they must be internally
consistent and also reflect policy decisions. Agencies should ensure that all discrepancy
messages generated by MAX data entry are resolved unless OMB approval of the
discrepancy has been obtained.
User Fees: Beginning this year, user fee coding will be used in MAX
Schedules A, S, R, and K for existing as well as for new or increased user
fees. The MAX database has been updated by OMB to reflect user fee
coding for existing user fees.
Appropriations Request in Thousands: A new MAX schedule (Schedule T)
is required for each account that reports budget year budgetary resources
contained in an appropriations language request. Amounts should be
reported in thousands of dollars under transmittal code 0 on a pre-transfer
basis (except for the Violent Crime Reduction Trust Fund, for which amounts
will be reported with the receiving account). For consolidated or merged
accounts, separate entries will be used to report the budget year
appropriations request for each component account.
Unavailable Collections: The Unavailable Collections schedule (MAX
schedule N) is required for all special and trust fund accounts with receipts,
whether or not there is an unavailable balance at the start or the end of the
year. Only the past year beginning balance is required to be entered in the
Unavailable Collections schedule (MAX schedule N); the remaining
information for the schedule will be derived from MAX schedules P and R.
MAX schedule N is only regenerated overnight by the OMB mainframe
computer. In order for an agency to see the latest version of MAX schedule
N, the agency needs to upload the account as soon as any changes are
made to MAX schedules P, N, or R and download the account the day after.
In addition, a computer-generated report on unavailable collections will be
available from the agency's OMB representative.
Contingent Emergency Funding: Information on the status of contingent
emergency funding will be included in a new MAX schedule V for accounts
with unreleased balances of emergency appropriations. Data on the past
year start of year balances and any adjustments will be entered by OMB, not
by agencies. The rest of the data will be derived from MAX Schedule P, as
part of overnight production. (Changes to MAX Schedule V resulting from
changes to MAX Schedule P will not appear on screen until the next day.)
If an agency does not agree with amounts entered by OMB, an explanation
should be provided to the budget examiner. Necessary changes will be
made by OMB.
Character Classification: Use of character classification categories in MAX
Schedule C is no longer controlled by the Budget Account Title (BAT) file.
Agencies can now report budget authority and outlay data under any
appropriate character class category. However, classifications of offsetting
receipts in MAX Schedules K and R continue to be controlled through the
BAT file.
Information on Accounts: MAX A-11 opened November 20th for agency
submission of Schedule Z, Information on Accounts Required to Submit SF
133 Reports on Budget Execution. This data should continue to be updated
and corrected.
General Fund Receipt Account Data: General fund receipt account data will
be printed at the end of each chapter, except for a few instances where the
data will be printed following selected bureaus within a chapter (e.g., OIAs).
These tables are already included on the galley proof and will be generated
automatically from data that agencies put into MAX schedule R.
The FY 1999 MAX system is available for agency input of appropriation data
for FY 1997 through FY 2008 and receipt data for FY 1998 (3) through FY
2008 for those agencies linked to the OMB/agency computer network.
Agencies will update the data by using MAX. OMB will not enter data from
marked-up galleys.
NOTE: The installation package containing the latest MAX data entry
software was mailed to agencies in mid-October. Users who have not
received this software should contact Pam Simms (202 395-3172).
Agencies should up-load all updated account data from their personal
computers to the EOP mainframe on a regular basis. In particular the
following update dates should be observed:
Agencies not linked to the OMB/agency computer network will be provided
(by their OMB representative) hard-copy computer reports showing
appropriation and receipt data for their accounts. Agencies are to mark up
these reports -- including the program and financing, credit, unavailable
collections, status of funds, object classification, and personnel summary
schedules -- to reflect the FY 1999 Budget presentation for FY 1997 through
FY 2008, and return them to OMB, along with marked-up galleys, as their
print material submission. The agencies' OMB representatives will enter the
data into the MAX.
A variety of MAX reports are available for review and analysis of data (e.g.,
the Account Discrepancy Report, the Budget by Agency and Account (BAA),
and some of the diagnostic reports described in Appendix E of OMB Circular
No. A-11). Agencies having direct access to MAX can order these reports
directly from their computer terminals. Descriptions of the various MAX
reports available and instructions for ordering them are contained in the MAX A-11 User's Guide. Agencies not having direct access
to MAX can obtain MAX reports from their OMB representative. For
additional copies of the MAX A-11 User's Guide, contact Jane Moy at
395-6934.
For appropriation, fund, or receipt accounts not currently present in MAX,
agencies must contact their OMB representative to request establishment of
these accounts on the Budget Account Title (BAT) file. The OMB
representative will submit the request to BRCD who, after approval of the
new account, will obtain an account number from Treasury and add the
account to the BAT file. After creation of the file, agencies will be
responsible for insertion of the data into MAX.
There are two distinct types of reductions to enacted FY 1998 appropriations that are to be displayed in the FY 1999 Budget:
For accounts affected by cancellations under LIVA the program and financing schedule (MAX schedule P) will show the total amount provided by the appropriations language on the appropriate budget authority line (e.g., 40.00, 40.20, etc.). Line 40.79 will be used to report the amount of the line item veto cancellation applied to the budget account pursuant to use of LIVA. The total amount of cancellations applicable to a specific budget account should be reported on a single line 40.79.
The display of the LIVA reductions would be as follows:
40.79 Line item veto cancellation (-) ......... -XXXXXXX .........
1997 actual 1998 est. 1999 est.
For Defense accounts affected by reductions contained in sections 8035(e),
8041, 8043, 8048, 8105, and 8106 of the FY 1998 Defense Appropriations
Act, (PL 105-56), the program and financing schedule will show the total
amount provided by the appropriations language on the appropriate budget
authority line (e.g., 40.00, 40.20 etc.). Line 40.76 will be used to report the
amount of the reductions applied to the budget account pursuant to the
Defense Appropriations Act. The total amount of reductions applicable to a
specific budget account should be reported on a single line 40.76.
The display of the Defense reductions will be as follows:
1997 actual 1998 est. 1999 est.
40.76 Reduction pursuant to
P.L. 105-56 (-) ......... -XXXXXXX .........
NOTE. If a disapproval bill is enacted into law before transmittal of the budget, the affected cancellations by the President will not be separately displayed.
FY 1997 outlay and receipt data must agree with the outlay and receipt data
reported to the Department of the Treasury for publication in the Treasury Annual
Report - Appendix (TAR). OMB will load the data and then the amount fields will be
locked.
Disagreements with Treasury Annual Report Data. A procedure, agreed to by OMB
and Treasury and described below, ensures agreement of outlay and receipt data
between the TAR data and the actual year column of the Budget.
Explanations/justifications for any other proposed differences between MAX data
files and the TAR (e.g., starting and ending balances) should be discussed fully
with the agency's OMB representative. In some cases, a written explanation of the
reason for the difference in technical treatment may be required.
Prior to distributing galleys to agencies, OMB performs a technical review of the
"Detailed Budget Estimates by Agency" portion of the Budget Appendix using galley
proofs of the previous Budget. Various changes to be reflected in the presentation
of the subsequent budget (e.g., insertion of enacted appropriations language,
revised line descriptions, and deletion of all schedules except those associated with
regular transmittals (Transmittal code = 0)) are incorporated. Also, new accounts
that have been created since the previous budget may be added, and the effect of
known major restructuring may also be reflected. This process serves to bring the
form of the Budget materials into compliance with new or modified requirements of
OMB Circular No. A-11.
OMB furnishes agencies sets of these reprinted galleys for their use in preparing the
print material submissions. The schedules in the reprinted galleys are blank and do
not reflect the numbers that are in the MAX data files. The numbers that are in MAX
will be included on every subsequent print cycle, and final data will be in the final
budget. Correcting data printed on the galleys must be done via MAX, not by
marking on the galleys.
The original reprinted galleys, together with any new print materials, will form the
print material submission required by OMB Circular No. A-11. Agencies will be
notified by OMB of the date when the print materials -- and related computer data
-- are required to be furnished to OMB. When furnished to OMB, both the
marked-up reprinted galleys and associated computer data are to reflect budget
determinations and are to be consistent with each other.
Care should be taken to ensure that all changes to the reprinted galleys are legible
and can be readily understood (see Section 30 and Exhibits 30A and 30B of OMB
Circular No. A-11). The standard GPO proof reader's marks shown on Attachment
B will be useful in marking up the galleys. Additional guidelines for reviewing and
preparing the reprinted galleys for submission are as follows:
Section 30.1(d) of OMB Circular No. A-11 specifies that three sets of the marked-up
print material submission be returned to OMB. It is essential that at least one of
these sets be the original galleys provided by OMB. If other sets returned to OMB
are photocopies of an original, agencies must ensure that such copies are readable
and include all marks shown on the original.
Printing by Means of the OMB/GPO Computerized Overlay System
All chapters in the "Detailed Budget Estimates by Agency" section of the Budget
Appendix are printed by means of the OMB/GPO Computerized Overlay System,
an automated process that involves the generation of printed schedules from the
MAX data files. A description of this process and requirements for its successful
execution follow.
Following receipt of budget determinations, an agency updates the MAX data base
to reflect the determinations. At the same time, the agency prepares its print
material submission (See OMB Circular No. A-11, section 30). This submission
consists of marked-up reprinted galleys and supporting materials. The MAX data
-- together with appropriations language, narrative, and other textual materials --
form the basis for printing. The following guidelines for preparing the reprinted
galleys are of particular importance for successful execution of the OMB/GPO
Computerized Overlay System.
The wording of certain line stubs is standard. The OMB/GPO Computerized Overlay
System is programmed to create and delete lines (with standard stub descriptions)
as the lines are added or deleted in the MAX data base.
New lines, including line descriptions for lines above line 10.00 (total obligations)
and lines that reflect offsetting collections (line 88.xx) from multiple Federal funds
or non-Federal sources of the P&F schedule, or deletion of existing lines should be
entered into MAX and will be reflected when the galley proofs are printed.
Certain lines are printed in the Budget Appendix even if no data are entered on
them (e.g., lines 8900 and 9000 of the Program and Financing schedule). In these
cases, the lines must be present in MAX, with no data on them. The OMB/GPO
Computer Overlay System will create the lines and the dashes that indicate zero.
All other lines with no data should be deleted from MAX. After extra lines have
been deleted, check to verify that the account is still "balanced" using the MAX edit
check. Note that striking out the lines on the galleys is not sufficient; the lines must
be deleted in the data base to be reflected on the printed material.
Insertion of new material. In those cases where new accounts are included as part
of an agency's print material submission (e.g., legislative proposals), the same
guidelines as discussed above should be followed.
Text material. Those sections of the reprinted galley proofs that are not to be
printed by means of the OMB/GPO Computerized Overlay System (i.e., where data
are not reported in MAX) should be neatly and accurately marked up to indicate all
footnotes, descriptive line titles (stub lines), and the like. Changes involving more
than two or three lines should be typed, either on the galley or -- if the material is
extensive -- on a separate sheet, labeled as an insert, and attached to the galley.
The second submission for printing -- in the form of marked-up galley proofs -- is the
agency's final opportunity to make adjustments to both the print materials and the
MAX data base. (4) Thus, two aspects of the second submission are of prime
importance:
For print materials that are automatically generated from MAX, the amounts and line
stub descriptions present in MAX are controlling. Any marks on the galley proofs
will be ignored.
Changes made in MAX after the agency's final submission of the galleys (i.e., during OMB review of the galleys) will be reflected in the printed material. Submissions to OMB will represent an agency's only sign-off on its Appendix chapter. Subsequent adjustments to either the print materials or the MAX data base -- if required -- will be handled by OMB, with agency consultation as appropriate.
Attachment A
FOOTNOTES:
1. Government-wide general provisions (Title VI of the Treasury and General
Government Appropriations Act) are coordinated on a separate track.
2. FY 1996 actual data should also be updated for Financial statements (MAX
schedules E and F).
3. The database will include FY 1997 receipts, but the data will be entered by
OMB.
4. Corrections to the MAX data may continue for a brief period of time following an
agency's print submission. At OMB's option, agencies may be involved in these
final adjustments to the data base.
| Appropriation is found in: | Citation |
| Agriculture/Rural Development (all titles) (P.L. 105-86) |
Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1998 |
| Commerce, Justice, State (P.L. 105-119) Title I Title II Title III Title IV Titles V, VI, VII, and VIII |
Department of Justice Appropriations Act, 1998 Department of Commerce and Related Agencies Appropriations Act, 1998 The Judiciary Appropriations Act, 1998 The Department of State and Related Agencies Appropriations Act, 1998 Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 |
| Defense (all titles) (P.L. 105-56) | Department of Defense Appropriations Act, 1998 |
| D.C. (P.L. 105-100) (Title I) | District of Columbia Appropriations Act, 1998 |
| Energy Water (all titles) (P.L. 105-62) | Energy and Water Development Appropriations Act, 1998 |
| Foreign Operations (P.L. 105-118) Titles I through V |
Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1998 |
| Interior (all titles) (P.L. 105-83) | Department of the Interior and Related Agencies Appropriations Act, 1998 |
| Labor-HHS (P.L. 105-78) Title I Title II Title II Titles IV through VII |
Department of Labor Appropriations Act, 1998 Department of Health and Human Services Appropriations Act, 1998 Department of Education Appropriations Act, 1998 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1998 |
| Legislative (P.L. 105-55) Title I Titles II - III |
Congressional Operations Appropriations Act, Legislative Branch Appropriations Act, 1998 |
| Military Construction (all titles) (P.L. 105-45) |
Military Construction Appropriations Act, 1998 |
| Transportation (all titles) (P.L. 105-66) | Department of Transportation and Related Agencies Appropriations Act, 1998 |
| Treasury (P.L. 105-61) Title I Title II Title III Title IV Titles V - VIII |
Treasury Department Appropriations Act, 1998 Postal Service Appropriations Act, 1998 Executive Office Appropriations Act, 1998 Independent Agencies Appropriations Act, 1998 Treasury and General GovernmentAppropriations Act, 1998 |
| VA/HUD-Independent (P.L. 105-65) Titles I through IV |
Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1998 |