Summary of Changes (2 pages, 82 kb)
PART 1
General Information
10.
PART 2
Preparation and Submission of Budget Estimates
I. General Policies and Requirements
II. The Budget Submission
51. Basic justification materials (10 pages, 137 kb)
52. Information on financial management (6 pages, 94 kb)
53. Information technology and e-government (18 pages, 214 kb)
54. Rental payments for space and land (6 pages, 177 kb)
III. MAX Data and Other Materials Required After Passback
79. The budget data system (12 pages, 177 kb)
80. Development of baseline estimates (4 pages, 98 kb)
81. Policy and baseline estimates of budget authority, outlays, and receipts (schedules A, S, R, and K) (16 pages, 703 kb)
82. Program and financing (schedule P) (Revised—November 2008) (34 pages, 335 kb)
83. Object classification (schedule O) (36 pages, 399 kb)
84. Character classification (schedule C) (14 pages, 183 kb)
85. Estimating employment levels and the employment summary (schedule Q) (Revised—November 2008) (8 pages, 203 kb)
86. Special schedules (18 pages, 201 kb)
95. Budget Appendix and print materials (14 pages, 197 kb)
PART 3
Selected Actions Following Transmittal of the Budget
110. Supplementals and amendments (8 pages, 238 kb)
112. Deferrals and Presidential proposals to rescind or cancel funds (14 pages, 312 kb)
113. Investment transactions (12 pages, 229 kb)
PART 4
Instructions on Budget Execution
I. Apportionment and Reapportionments
120. Apportionment/reapportionment process (Revised—November 2008) (16 pages, 235 kb)
121. SF 132, apportionment and reapportionment schedule (Revised—November 2008) (28 pages, 320 kb)
Apportionment application
Apportionment application users guide (59 pages, 2.3 mb)
123. Apportionments under continuing resolutions (4 pages, 91 kb)
124. Agency operations in the absence of appropriations (2 pages, 83 kb)
II. Budget Execution Reports
130. SF 133, Report on budget execution and budgetary resources (Revised—November 2008) (36 pages, 437 kb)
III. Other Reports
135. Procedures for monitoring Federal outlays (14 pages, 465 kb)
140. Reports on unvouchered expenditures (4 pages, 81 kb)
145. Requirements for reporting Antideficiency Act violations (8 pages, 120 kb)
150. Administrative control of funds (4 pages, 83 kb)
PART 5
Federal Credit
185. Federal credit (Revised—November 2008) (86 pages, 784 kb)
PART 6
Preparation and Submission of Strategic Plans, Annual Performance Plans, and Annual Program Performance Reports
200. Overview of strategic plans, performance budgets, and performance and accountability reports (6 pages, 166 kb)
210. Preparing and submitting a strategic plan (4 pages, 94 kb)
220. Preparing and submitting performance budgets (4 pages, 76 kb)
230. Preparing and submitting the annual program performance report, the performance portion of a performance and accountability report (8 pages, 138 kb)
PART 7
Planning, Budgeting, Acquisition, and Management of Capital Assets
300. Planning, budgeting, acquisition, and management of capital assets (30 pages, 473 kb)
Supplement to Part 7—Capital Programming Guide (122 pages, 1.2 mb)
PART 8
Appendices
A. Scorekeeping guidelines (8 pages, 133 kb)
B. Budgetary treatment of lease-purchases and leases of capital assets (10 pages, 145 kb)
C. Listing of OMB agency/bureau and Treasury codes (16 pages, 247 kb)
D. Explanation of MAX edit checks (Revised—November 2008) (2 pages, 43 kb)
F. Format of SF 132 and SF 133 (Revised—November 2008) (30 pages, 283 kb)
G. Crosswalk between Antideficiency Act and Title 31 of the U.S. Code (10 pages, 115 kb)
H. Checklist for fund control regulations (6 pages, 104 kb)
J. Principles of budgeting for capital asset acquisitions (6 pages, 120 kb)
K. Selected OMB guidance and other references regarding capital assets (2 pages, 103 kb)
Index (8 pages, 130 kb)