Using OMB’s Public Apportionment Website

https://apportionment-public.max.gov/

Web Training

October 13, 2022

What is an Apportionment?

• OMB Circular A-11 defines apportionment as “an OMB-approved plan to use budgetary resources”
• OMB is delegated the authority by the President to apportion, in writing, all appropriations enacted into law for the executive branch
• The apportionment process helps assure that programs develop and follow responsible financial plans
• In its simplest form, the apportionment is an Excel spreadsheet

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Why do we have Apportionments?

• There is a long history of tensions between the legislative and executive branch concerning
• Spending funds in excess of appropriations
• Spending funds in anticipation of an appropriation
• Spending funds at a rate that would deplete the appropriation before the year was over

• In order to protect its “Power of the Purse,” Congress enacted the original Anti-Deficiency Act in 1870
• Amendments followed to tighten up the restrictions
• Ultimately, the apportionment power over the Executive Branch ended up under OMB (the Legislative and Judicial branches do their own)
• The Anti-Deficiency Act gives OMB the authority to dictate to agencies how funds are to be used

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Why do we care about Apportionments?

• Authorizing an obligation or expenditure in excess of apportioned amounts is a violation of the Anti-Deficiency Act
• Knowing and willful violations can carry criminal penalties

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Why are we talking about Apportionments today?

• P.L. 117-103 created new apportionment reporting requirements
• OMB must post the approved apportionments within 2 business days of the date of approval on a public website, including any associated footnotes
• Each executive agency has to notify Congress if:
• An apportionment is late
• An apportionment conditions availability on further action, or
• An apportionment hinders prudent obligation of funds

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Apportionment Timing

Apportionment Timing

Keep in Mind

• The apportionments posted are primarily “account-specific” apportionments – i.e., there is a written document (Excel spreadsheet) for an account
• There are other ways to apportion:
• An automatic apportionment is approved by the OMB Director in the form of a Bulletin or provision in Circular A-11, and typically describes a formula that agencies will use to calculate apportioned amounts.

• Letter apportionment - during a continuing resolution period, OMB will sometimes apportion certain types of budgetary resources, such as spending authority from offsetting collections, using a blanket written letter apportionment in addition to the OMB CR Bulletin.

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• When necessary, OMB can apportion by e-mail
• If written apportionments are posted, they appear in the PDF section
• During a CR, for example, since OMB apportions covered accounts by a bulletin, you will not find many “account-specific” apportionments for accounts in a regular annual appropriation Act until after a full-year appropriation is enacted

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How do we identify Apportionments?

• Apportionments are made by Treasury Appropriation Fund Symbol (TAFS)
• The TAFS is composed of three elements:
• A 3-digit federal agency ID
• A 4-digit Appropriation account ID
• An availability code (one-year, multiple-years, or no time limit aka “no-year”)
• Let’s look at an example

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Suppose we want to find the apportionment for the “Health Care Systems” in HHS

• This unnumbered paragraph heading in the appropriation act denotes an account set up in Treasury called “Health Care Systems”
• We need the TAFS to find it in the OMB Website – where can we find this?

• Go to Treasury’s Federal Account Symbols and Titles (FAST) Book
• https://fiscal.treasury.gov/reference-guidance/fast-book/
• Search for the “Health Care Systems” account in the Department of Health and Human Services

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075 identifies HHS as agency

0357 identifies Health Care Systems as an account in the Health Resources and Services Administration (HRSA)

https://apportionment-public.max.gov/

JSON is a file format for electronic data interchange - not useful for our purposes

Note File Structure:

• FY Year (an apportionment lasts only one year regardless of the period of availability)
• Federal agency and Bureau
• TAFS
• Iteration
• Approval date

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Note TAFS Structure on web page:

• Line 1 – 075-2022-2023-0350 indicates multi-year availability (2 years) for account 0350
• Line 4 – 075-2022-2022-1550 indicates annual account (single year) for account 1550
• Line 7 – 075-X-0885 indicates “no-year” account (available until expended) for account 0885

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Note TAFS Structure on the SF 132:

• This file structure reflects availability differently than you will see on the apportionment file itself:
• OMB places the agency code and account first with availability code following, separated by a slash (75-0350/2022-2023)
• OMB uses a single FY to denote annual account (75-1550/2022

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Search (Control-F) for 0357

Search (Control-F) for 0357

Our search reflects 4 entries for account 0357:

• A multi-year account (075-2020-2022-0357)
• Two no-year accounts (075-X-0357); iterations 1 and 2
• An annual account (75-2022-2022-0357)

Let’s return to the appropriation language we began with

This appropriation language creates two TAFS:

• 075-2022-2022-0357 (available only for one year)
• 075-X-0357 (available with no time limit)

How do we know this?

• The language appropriates a total amount of $133,093,000, but tells us “of which $122,000 shall be available until expended”

• This means $122,000 is in a no-year TAFS 075-X-0357 and the remainder ($133,093,000 less $122,000 or $132,971,000) is in an annual TAFS for FY 2022.

• Let’s take a look at the apportionment for 075-2022-2022-0357.

Notes on Apportionment Structure:

• It is an Excel spreadsheet with rows and columns
• Unnumbered rows provide account ID info
• Line numbers 1xxx (green) reflect the budgetary resources available to obligate
• Line numbers 6xxx (red) reflect the application of the resources. This is where OMB exerts its apportionment power by limiting amounts to time, project, etc.) in categories
• The resources (1920) must equal the application of the resources (6190)

Apportionment columns

• Line numbers will vary greatly from account to account. Appendix F in OMB Circular A-11 lists all possible line numbers
• Line Split column provides information about a line
• Bureau/Account Title column provides textual information
• OMB Action column reflects OMB’s action on request
• OMB footnote column reflects addition of footnotes

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You may be able to determine the previous amount apportioned by looking at a previous iteration.

Agency Request amounts are considered pre-decisional.

Memo obligations amounts may be found in SF 133 Reports.

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Budgetary Resources

• 1xxx line numbers
• Defined as “amounts available to enter into new obligations and liquidate them”
• Made up of:
• unobligated balances provided in previous years (line 10xx) – only in multi- or no-year accounts
• new budget authority
• Note the $122,000 appropriation on line 1100
• Note the carryover also available on line 1000 because this is a no-year account

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New Budget Authority

Is made up of:

• Appropriations - A provision of law authorizing the expenditure of funds for a given purpose.
• Borrowing authority - A type of budget authority that permits obligations and outlays to be financed by borrowing.
• Contract authority - Permits you to incur obligations in advance of an appropriation, offsetting collections, or receipts to make outlays to liquidate the obligations.
• Spending authority from offsetting collections - Collections authorized by law to be credited to appropriation or fund expenditure accounts.

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New Budget Authority

Is also distinguished by discretionary and mandatory

• Discretionary budget authority is typically provided in and controlled by appropriations Acts
• Mandatory budget authority includes:
• Accounts in appropriation Acts identified as mandatory in 1990 and 1997 budget process agreements, and
• Funds provided in laws other than appropriation Acts.

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Note the variety of budgetary resources in this account:

• Unobligated balances (10xx)
• Mandatory appropriations (1200)
• Discretionary spending authority from offsetting collections (17xx)
• Mandatory spending authority from offsetting collections (18xx)

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This account has:

• Mandatory appropriation transfers (1251)
• Mandatory contract authority (1630)

Note also that this is an “allocation account” which involves both a "parent" appropriation (Medicaid) and a "child" recipient of budgetary resources via an allocation non-expenditure transfer (line 1251).

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Note the file format is also slightly different (75-75-0512/X)

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This credit account reflects:

• Mandatory Borrowing Authority (1400)
• Mandatory spending authority from offsetting collections (18xx)

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Application of Budgetary Resources

• This bottom half section of the SF132 is where the legally-binding apportionment action takes place (i.e., amounts are subject to the Anti-Deficiency Act)
• It shows apportioned amounts - legal limits that restrict how much an agency can obligate, when it can obligate, and what projects, programs, and activities it can obligate for.

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Application of Budgetary Resources

• To this end, amounts are apportioned in a “category”
• Category A is by fiscal quarter
• Category B is by project
• Category AB is by fiscal quarter and project
• Category C is for future years (multi- and no-year accounts only)
• Apportioned amounts may have accompanying “A footnotes” which are also binding

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Amounts That Are Not Apportioned

• The apportionment lines 6180 – 6183 reflect amounts that are not apportioned
• 6180 - Withheld pending rescission (rarely used)
• 6181 - Deferred (rarely used)
• 6182 - Unapportioned balance of a revolving fund (reflects reserves)
• 6183 - Exempt (rarely used)
• Lines 6180 and 6181 are holdovers from the Impoundment Control Act of 1974. OMB has not used the deferral line since FY 2001

A Word about Category C

• However, OMB began to use an array of mechanisms to make funds unavailable for obligation without further action.
• OMB added Category C to budget execution instructions a couple of years into the Bush Administration to facilitate reserving funds for future years.
• OMB also started using footnotes that made Category A or B funds unavailable for obligation until and unless OMB took subsequent apportionment-related actions.

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A Word about Category C

• Keep an eye on Category C use
• Especially note whether the amount available for obligation in the current fiscal year tracks with your understanding of current-year needs​
• Historically, OMB has also used Category C to slowly meter out funds during the current fiscal year.   ​

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• That brings up the topic of footnotes

Footnotes

• Two types:
• “A” footnotes appear on apportioned amounts in the application of budgetary resources section and can have legal effect (i.e., subject to the Anti-Deficiency Act)
• “B” footnotes appear on budgetary resources lines and merely provide information, thereby having no legal effect

Footnotes

• There are many variations of A footnotes:
• Footnotes that provide information
• Footnotes that provide flexibility
• Footnotes in which OMB communicates some sort of policy or direction
• Footnotes that place conditions (e.g., spend plan) on the availability of funds
• Let’s look at some samples

Footnotes

• Footnotes that provide information
• Most are non-binding “B” footnotes in the budgetary resources section

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Footnotes

• Footnotes that provide flexibility
• Though “A” footnotes, these can be extremely beneficial when they provide minor increases without reapportionment

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Spend Plan Footnotes

• Spend plans are frequently requested either through apportionments or informally, especially when Congress provides substantial flexibility in use of funds.
• Spend plan requirements can improve the use of funds, but can also impede effective implementation of programs.
• Footnotes detailing the policy goals that should be achieved in the spend plans might be problematic.
• Wait periods give OMB time to review and request/direct changes to spend plans.

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Footnotes for Attention

• Footnote that conditions the availability of funds for obligation on subsequent OMB action (e.g., Amounts may be obligated only after OMB approval of XYZ).
• Practically, not very different from Category C.
• Precluding from obligation funds that were previously available to agency to use.
• Waiting periods.

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Footnote Examples

• Funds are available immediately for obligation consistent with the December 27, 2021 Public Health Workforce spend plan. Funds are available for additional projects five business days after an HHS approved spend plan has been submitted to OMB. 75-X-0140, FY 2022 Iteration 2.
• Details on spend plan are legally binding. For changes, a verbal or email “no” from the apportioning official or sanctioned by the apportioning official, could be legally binding, as apportionments can be email or verbal.

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• Amounts for administratively controllable items are apportioned consistent with the WTC spend plan as of May 17, 2021 for FY 2022 mandatory funds. 75-X-0949, FY 2022 Iteration 1.
• Prior year spend plan legally binding, and new apportionment required to change it.

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Footnote Changes And Explanations -- Medicaid

FY 21 Appropriation Act:

For making payments to States or in the case of section 1928 on behalf of States under title XIX of the Social Security Act for the first quarter of fiscal year 2022, $148,732,315,000, to remain available until expended.

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FY 22 Appropriation Act:

For carrying out, except as otherwise provided, titles XI and XIX of the Social Security Act, $368,666,106,000, to remain available until expended.

In addition, for carrying out such titles after May 31, 2022, for the last quarter of fiscal year 2022 for unanticipated costs incurred for the current fiscal year, such sums as may be necessary, to remain available until expended.

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Medicaid Resources

Medicaid – Use of Funds

State Entitlements

Medicaid – OMB Reconsidering What Footnotes Are Actually Needed – FY 22 vs. FY 23

SF 133 – Report on Budget Execution

• This is a very valuable tool for reviewing an accounts obligation activity during a year
• In addition to the 1xxx lines on the apportionment, the SF 133 adds lines:
• 2xxx - Status of Budgetary Resources
• 3xxx – Change in obligated balances
• 4xxx – Budget Authority and Outlays
• The Status of Budgetary Resources lines indicate cumulative obligations by quarter and select months

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SF 133 – Report on Budget Execution

• Copy the following link for FY 22 reports and paste in your browser.
• https://portal.max.gov/portal/document/SF133/Budget/FACTS%20II%20-%20SF%20133%20Report%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html
• You can then select FY 2022 and open the report for the desired agency and use the report filter for the desired bureau and account.

Less Common Situations

Cannot Find Apportionment

• OMB allows agencies to included multiple apportionments in a single document, as that can reduce paperwork if the apportionments are straightforward.
• While this reduces paperwork for OMB staff and departmental budget staff, it makes posted apportionments harder to locate.
• If you cannot find an account you are looking for, that may be the reason.
• First, look for apportionments that have the same TAS, but a different period of availability.
• FY2022_Agency=HHS_Bureau=ACF_Account=075-15362022-04-12-15.20.xlsx includes both the annual account, and the 2022/2023 account.
• If you do not find it there, search on the bureau name, and pull various ones.
• In the case of NIH, most of the FY 2022 annual appropriations are in a single apportionment with the name “FY2022_Agency=HHS_Bureau=NIH_2022-04-07-16.20.xlsx”.

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Exception Apportionment During CR

• 1100 is the annual level
• 1134 represents how much cannot be obligated during CR

the following footnote should be included: "Apportioned amounts may be increased during the�CR period for any additional spending authority from offsetting collections or offsetting receipts�received."�All footnotes and conditions specified in the most recent prior apportionments remain in effect.�In addition, non-expenditure transfer accounts will continue to have funds of up to the daily CR�rate available for transfer.�The levels provided under OMB Bulletin 22-02 and apportioned in this letter should be sufficient�to maintain current operations in the near future, consistent with anticipated enacted amounts.�To the extent additional funding is needed for specific accounts, particularly given emerging�requirements, DOD may submit a written justification and request an apportionment for a higher�amount, consistent with guidelines in OMB Bulletin 22-02. As in prior years, should enacted�full-year appropriations be less than the rate DOD obligated during the CR period, the�Department will take all necessary steps to mitigate any potential shortfall using its existing�resources and authorities.

Exemption From Apportionment

• Pursuant to 31 U.S.C. 1516 OMB can exempt certain accounts from apportionment:
• Trust funds or working funds if an expenditure from the fund has no significant effect on the financial operations of the United States Government;
• Management funds (Treasury TAFSs with the symbols 3900–3999);
• Payment of claims, judgments, refunds, and drawbacks;
• Payment under private relief acts and other laws that require payment to a designated payee in the total amount provided in such acts;
• Foreign currency fund TAFSs (unless OMB requests), section 120.63;
• Interest on, or retirement of, the public debt; and
• Items the President has determined to be of a confidential nature for apportionment and budget execution purposes.

Exemption from Apportionment�HHS Examples

• Medicare benefit payments (excluding demonstration programs)
• Annual appropriations for Commissioned Corps retirement costs.
• Gift accounts
• Accounts that exist solely to collect and transfer funds to other accounts that are subject to apportionment.

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Funds Appropriated In Authorizing Legislation, Separate Account

SOCIAL SECURITY ACT

TITLE XXI—STATE CHILDREN’S HEALTH INSURANCE PROGRAM

SEC. 2104. [42 U.S.C. 1397dd] ALLOTMENTS.

� (a) APPROPRIATION; TOTAL ALLOTMENT.—For the purpose of providing allotments to States under this section, subject to subsection (d), there is appropriated, out of any money in the Treasury not otherwise appropriated:

(25) for fiscal year 2022, $25,900,000,000;

Finding it in FAST Book

• Large amount for a distinct program – likely a separate account.
• Search for “Children’s Health Insurance”�

• Then search for “0515” in the HHS part of OMB’s web page.

Funds Appropriated In Authorizing Legislation, Existing Account

The recent reconciliation bill included the following appropriations:

• SEC. 11004. FUNDING.

In addition to amounts otherwise available, there is appropriated to the Centers for Medicare & Medicaid Services, out of any money in the Treasury not otherwise appropriated, $3,000,000,000 for fiscal year 2022, to remain available until expended, to carry out the provisions of, including the amendments made by, this part.

• SEC. 11101. MEDICARE PART B REBATE B MANUFACTURERS

(d) FUNDING.—In addition to amounts otherwise available, there are appropriated to the Centers for Medicare & Medicaid Services, out of any money in the Treasury not otherwise appropriated, $80,000,000 for fiscal year 2022, including $12,500,000 to carry out the provisions of, including the amendments made by, this section in fiscal year 2022, and $7,500,000 to carry out the provisions of, including the amendments made by, this section.

• SEC . 11102 MEDICARE PART D REBATE BY MANUFACTURERS

(c) FUNDING.—In addition to amounts otherwise available, there are appropriated to the Centers for Medicare & Medicaid Services, out of any money in the Treasury not otherwise appropriated, $80,000,000 for fiscal year 2022, including $12,500,000 to carry out the provisions of, including the amendments made by, this section in fiscal year 2022, and $7,500,000 to carry out the provisions of, including the amendments made by, this section in each of fiscal years 2023 through 2031, to remain available until expended.

• SEC. 11201 MEDICARE PART D BENEFIT REDESIGN

(g) FUNDING.—In addition to amounts otherwise available, there are appropriated to the Centers for Medicare & Medicaid Services, out of any money in the Treasury not otherwise appropriated, $341,000,000 for fiscal year 2022, including $20,000,000 and $65,000,000 to carry out the provisions of, including the amendments made by, this section in fiscal years 2022 and 2023, respectively, and $32,000,000 to carry out the provisions of, including the amendments made by, this section in each of fiscal years 2024 through 2031, to remain available until expended.

• SEC. 11406 APPROPRIATE COST-SHARING FOR COVERED INSULIN PRODUCTS UNDER MEDICARE PART D

(e) FUNDING.—In addition to amounts otherwise available, there is appropriated to the Centers for Medicare & Medicaid Services, out of any money in the Treasury not otherwise appropriated, $1,500,000 for fiscal year 2022, to remain available until expended, to carry out the provisions of, including the amendments made by, this section.

Finding Apportionments for Funds Enacted in Authorizing Laws

• I would look at the FAST Book for accounts in CMS that include administrative funding.

Program Management is a Complicated Apportionment

• Mandatory user fees – new collections and carryover
• Discretionary user fees – new collections and carryover
• Sequester of mandatory user fees
• Release of mandatory user fees sequestered the prior year (this is not real common)
• Recovery of prior year obligations
• Mandatory appropriations from the Trust Funds
• Mandatory appropriations from the General Fund

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Finding the Right Apportionment – Start With the Latest (Iteration 9, in This Case)

• $15.5 million was already on line 1200; these provisions raised it to $3,062 million.

Complicated Apportionment – Allocation of Budgetary Resources

• $244 million in 4 Category A lines, generally discretionary user fees
• $2,976 million in 33 Category B lines.
• Each line generally reflects a narrow-purpose appropriation, user fee, or trust fund transfer enacted in authorizing legislation.
• $6,348 million OMB put in 39 Category C lines, making it unavailable for obligation in FY 2022.
• OMB must approve a new apportionment making funds available for obligation in Category A, B, or AB before CMS can use funds. Comment – one reason for as many iterations is CMS seeking access to more current year funding.
• From an agency perspective, no practical difference between Category C and deferrals governed by the Impoundment Control Act, other than reporting to Congress.
• OMB uses line numbers 6170-6173 for Category C. Line splits are used if more than 4 Category C lines are used.

Complicated Apportionment – Newest Appropriations

• Amounts in blue are among the Category B lines that CMS could obligate
• Amounts in yellow were Category C.

• As funds were appropriated near the end of the fiscal year, it was not feasible for CMS to obligate very much of it in FY 2022.
• The FY 2022 apportionment died at midnight September 30, and did not provide any authority to obligate any of the Category C funding in FY 2023.
• As of October 1, OMB had limited FY 2023 obligations for the five lines in blue to a total of $161 million.

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Mandatory Sequester

Links

• OMB Public Apportionment Website
• https://apportionment-public.max.gov/
• OMB CR Apportionment
• https://www.whitehouse.gov/wp-content/uploads/2022/09/OMB-Bulletin-22-02.pdf
• A-11 Apportionment instructions
• SECTION 120—APPORTIONMENT/REAPPORTIONMENT PROCESS (whitehouse.gov)
• A-11 Apportionments Under Continuing Resolution Instructions
• SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS (whitehouse.gov)
• A-11 Appendix F, Listing of Line Numbers
• https://www.whitehouse.gov/wp-content/uploads/2018/06/app_f.pdf
• OMB Instructions on SF 133 Report
• SECTION 130—SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (ADVANCE) (whitehouse.gov)
• Treasury’s Federal Account Symbols and Titles (FAST) Book
• https://fiscal.treasury.gov/reference-guidance/fast-book/
• SF 133 Report on Budget Execution
• https://portal.max.gov/portal/document/SF133/Budget/FACTS%20II%20-%20SF%20133%20Report%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html
• Apportionment Statute
• https://uscode.house.gov/view.xhtml;jsessionid=EBD974D93C2245AE566D948B4A06B2B4?req=granuleid%3AUSC-prelim-title31-chapter15-subchapter2&saved=%7CZ3JhbnVsZWlkOlVTQy1wcmVsaW0tdGl0bGUzMS1zZWN0aW9uMTUxNQ%3D%3D%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim&edition=prelim

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