Topic SectionWeb-based MAX A-11 User Documentation AImportant MAX A-11 Data Entry Links BAutomated Appendix Text CMAX Data Entry Overview D

OMB MAX Application Training

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OBJECTIVESOBJECTIVES

Awareness of MAX timeframes

Learn how to use MAX

Learn how to balance an account

Provide resources for further guidance

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CALENDARCALENDARSchedule MAX Assignments

Mid-September Agencies submit initial apportionment request to OMB

Mid-October FACTS II closes for 4th quarter

Early November MAX and FACTS II revision open

Mid-November MAX PY (FY 2013) lock and FACTS II revision close

Late November Passback

Mid-December Baseline completion

Early January Agency MAX lock

Mid-January OMB MAX lock

1st Monday in February President transmits the budget to Congress

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BA: Budget Authority BAT: Budget Account Title BEA: Budget Enforcement Act BY & BY+9: Budget Year & Budget Year plus 9 years, i.e. FY 2015 – FY 2023 CY: Current Year, i.e. FY 2014 PA: President’s Appropriation Language PB: President’s Budget PN: President’s Narrative

PY: Prior Year, i.e. FY 2013 FTE: Full Time Equivalent MAX Data Entry: MAX or MAX A-11 DE

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MAX DE SCHEDULESMAX DE SCHEDULESMAX Schedule Description

Printed in Budget

Appendix?

Schedule A Policy, Estimates of Budget Authority and Outlays (data automatically populated from Schedule X)

Schedule C Character Classification

Schedule F Balance Sheet Yes

Schedule G Direct Loans, Presidential Policy Certain

Schedule H Status of Guaranteed Loans, Presidential Policy Certain

Schedule J Status of Funds Yes

Schedule K Receipts, Baseline Estimates Certain

Schedule N Special and Trust Fund Receipts Yes

Schedule O Object Classification Yes

Schedule P Program and Financing Yes

Schedule Q Employment Summary Yes

Schedule R Receipts, Presidential Policy Certain

Schedule S Baseline Estimates of Budget Authority and Outlays (data automatically populated from Schedule X)

Schedule T Budget Year Appropriations Requests in Thousands of Dollars

Schedule U Loan Levels and Subsidy Data, Presidential Policy Certain

Schedule X Combined Schedule

Schedule Y Federal Credit Data, Baseline Estimates Certain

Data must be consistent among Schedules. In addition, all of the Schedules may not apply to an account.

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FACTS II: Financing management system used to collect budget execution data required by the SF 133: Report on Budget Execution, the FMS 2108: Year-End Closing Statement, (an annual report that contains year-end fund resources, uses, and unobligated balances by individual appropriation or fund) and much of the initial set of data for the Program and Financing (P & F) Schedule – prior year column.

FACTS II Cross Walk to the P&F Schedule – New Realignment Report: The P&F provides information on an agency’s programs, budgetary resources, and spending patterns. It is used to update the prior year column in MAX.

MAX Schedule: Describes a view of the account. Obligations - Binding agreements that result in outlays. Budgetary resources must be

available before obligations can be incurred legally. Outlays – Payment to liquidate obligations. Outlays are generally equal to cash

disbursements but also are recorded for cash-equivalent transactions, such as Federal employee salaries and debt instruments.

“Section” - Sections in OMB Circular A-11, Preparation, Submission, and Execution of the Budget.

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REFERENCESREFERENCES OMB Circular A-11

Sections 79-95 and section 185 for credit programs

MAX A-11 User’s Guide Budget Data Requests and Budget Procedure

Memoranda Budget Season Reports FACTS II quarterly reports NOTE: Presentation uses information from

various OMB training courses. For more information, go to:

https://max.omb.gov/community/display/Help/MAX+A-11+Home+%28Help%29

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What is MAX? BAT file Budget Account Structure

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WHAT IS MAX A-11 DATA ENTRY?WHAT IS MAX A-11 DATA ENTRY? System used to collect and process budget information for PY (FY 2013)

through BY+9 (FY 2023) using various schedules or sets of data. BA, outlays, obligations, FTE, receipts, balance sheets, credit, character class Policy and baseline estimates Appropriations language and narratives See the next page for MAX Schedules

Data is reported at the budget account level in millions of dollars. Methods of rounding numbers:

Nearest even million - $11,500,000 and $12,500,000 would round to 12; or Round up a number is exactly mid-way between two whole numbers - $11,500,000

would round to 12 and $12,500,000 would round to 13. Used for analysis, budget displays & scoring

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BUDGET ACCOUNT TITLE (BAT) BUDGET ACCOUNT TITLE (BAT) FILEFILE

Contains information on budget account titles and classifications as well as: Agency and Bureau codes; Treasury and OMB identification codes; Account titles; Sub-functional classification; Budget Enforcement Act (BEA) category; Congressional subcommittee assignment; and Type of account (e.g., expenditure, receipt, trust, special,

revolving)

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BUDGET ACCOUNT STRUCTUREBUDGET ACCOUNT STRUCTURE

Water and Related Resources

Department of the Interior:

Bureau of Reclamation

010-10-0680

Recreation Enhancement Fee Program

Annual

14-10-0680

Multi-year

14-09/12-0680

No-year

14-X-0680

No-year

14-X-5109

Each budget account may contain multiple Treasury accounts, while each Treasury account may contain multiple periods of availability

OMB Account

Treasury Account

Treasury Appropriation Fund Symbol (TAFS)

For Illustrative Purposes Only

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Receipt Accounts Expenditure Accounts Tips for updating PY and baseline data

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Receipts - Money collected that is considered as income in the budget. Classified as either governmental receipts (receipts or

revenues) or as offsets to budget authority and outlays

Rules for showing receipts in MAX (Section 81.3(b)): Report data on all collections deposited in

schedules R and K.

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PY data will be loaded into schedule R from agency data reported to Treasury.

MAX automatically calculates discretionary policy receipts in schedule R through BY+9 for the years that are subject to across-the-board rules.

MAX also automatically calculates discretionary baseline receipts in schedule K for BY through BY+9 based on the CY budgetary resources entered by the agency and inflation factors entered by OMB.

MAX copies the mandatory baseline receipts entered in schedule K to schedule R. To change the policy estimates, you must revise the baseline estimates.

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Schedule N – Special and Trust Funds Provides information on receipts, balances, and

appropriations for special and non-revolving trust funds.

Generated from schedules R and P Uses balances from previous budget To access Schedule N – Open expenditure account,

click on the “Reports” menu, and then “Schedule N.” Schedule N will open up in internet Explorer as a separate window.

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Provided with budget authority (e.g., appropriations or offsetting collections) and are used to incur obligations and make outlays.

MAX Schedules requiring updates: Schedule O Schedule Q Schedule C Schedule P Schedule X Schedule T

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Major object classes: Personnel compensation and benefits Contractual services and supplies Acquisition of assets Grants and fixed charges Other

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

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Common errors: Totals in Schedule O compared to Schedule X Compensation & benefits in Schedule O compared

to staffing levels in Schedule Q Reimbursable obligations in Schedule O compared

to spending authority from offsetting collections in Schedule X

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Must agree with obligations reported on Schedule X, line 0900

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FTE of compensable work-years Major reporting categories

Direct vs. reimbursable Civilian vs. military

Required for accounts that report obligations for personnel compensation

Must agree with amounts reported to OPM on the Quarterly FTE Report

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Used to distinguish between: Investment vs. non-investment Grants to state and local governments vs. direct federal programs

MAX automatically generates the totals on Schedule C

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SCHEDULE P, PROGRAM AND SCHEDULE P, PROGRAM AND FINANCINGFINANCING

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

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Data entry for Schedules P, S, and A PY loaded from FACTS II Compares MAX with other databases, i.e. FACTS II,

Treasury, or other MAX Schedules For BA and Outlays

Summarizes the total request Generated from MAX data but not a MAX Schedule Used for accounts with more than one transmittal:

Regular budget (transmittal code 0) Supplemental request (transmittal 1) Legislative proposal (PAYGO/non-PAYGO) (transmittal code 4) Rescission proposal (transmittal 5)

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PY must agree with FACTS II P&F line 1000; CY and BY must agree with obligations reported on Schedule O, line 9999

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Baseline

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To change outlay calculations (spend-out rates), place your marker on the Baseline Non-Pay or Appropriation line and right click

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Net amount of BY budgetary resources contained in the appropriations language request for your account

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General Information:o FACTS II and receipts data imported into MAX (see

Appendix A for list of FACTS II lines)o Net outlays, total cannot be overwritten

Expenditure accounts:o Step 1. Verify that Schedule X line 9000 is correct.o Step 2. Verify that data loaded from FACTS II are correct. o Step 3. Update remaining PY entries in Schedule X. o Step 4. With X complete, move on to any of the other

Schedules.

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Receipt accounts: Step 1. Verify that your receipt data in Schedule R

(Receipts, Policy) is correct (loaded from Treasury data and locked by OMB).

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Expenditure accounts: Step 1. Before you start working on CY, update the PY

column of Schedule X. Step 2. Update outlay “end of PY balances” lines (e.g.

X4300-63 & 6250-63) to reflect the outlay of PY balances from lines X2440 and X7440 described in step 1.

Step 3. For amounts coded discretionary, enter CY estimates in Schedule X (e.g. X4300-50). Update outlay rates if necessary.

Step 4. For amounts coded mandatory, enter estimates in Schedule X (e.g. X6250-50)for each year (CY through BY+9). If you are not using outlay rates, enter your outlays.

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Receipt accounts: For amounts coded mandatory, enter estimates for each

year in columns CY through BY+9 of Schedule K. Notice that the amounts entered here will automatically copy into Schedule R (“policy”).

For amounts coded discretionary, enter estimates for each year in columns CY through BY+9 of Schedule K.

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What does “balance” mean? Sample Errors

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The process you will go through to enter updated, correct data in your account so that all logic checks and analyst questions have been resolved.

Edit checks and error messages Consistency between MAX Schedules Error suppression Status posted on community

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Type

Line No SF LSN Year Message

Err X5090 302 01

Detail lines with zeroes in all years should be deleted except for net budget authority (line 4180) or net outlays (line 4190)

Err X5091 302 01

Detail lines with zeroes in all years should be deleted except for net budget authority (line 4180) or net outlays (line 4190)

Error Message

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• Lines 5090 and 5091 that the error message is referring to. • Click on “Unavailable balance, SOY: Offsetting Collections” and then press the “Delete” button to remove.

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• Place cursor on lines 5090 and 5091 and right click.• Select “Delete line” to remove line.

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Type

Line No SF LSN Year Message

Err X1750-40 302 04

Discretionary policy budget authority lines (xxxx-40) should have BY spendout rates assigned to them. Press the F7 key to enter spendout rates for the line. A-11: 81

Error Message

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• Highlight line 1750-40 and right click.• Select “Setup Outlay Calculations.” The Setup Outlay Calculations table will open. Input the percent (in whole numbers) in the BY Rate row. Once completed, press the “Ok” button to accept your revisions.

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Type

Line No SF LSN Year Message

Err C2004-02 302 01 2013

For each subfunction, the sum of outlays in Schedule C must equal the gross outlays (lines xxxx-61, xxxx-62, and xxxx-63) minus offsetting collections (lines 4030-41 to 4034,-41, 4120-41 to 4124-41) in Schedule X. (Rounding tolerance of $2M) A-11: 81.3, 84 (difference -7)

Error Message

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Place cursor on the number that should be changed. If the difference is a negative, then increase the outlay line. If the difference is a positive, then decrease the outlay line.

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Type

Line No SF LSN Year Message

Err 2012

The amount and line used to code the across-the-board reduction does not match the control totals. You may view the controls in the ATB Control Totals report from the following menu path: Reports/Excel Reports/Budget Season Report (difference 2)

Err 2012

OMB analysts found an issue with this account: [Disc. - BRB2] Why is this account showing a negative -$2 million reduction in discretionary BA in 2012. Once the issue is resolved, contact your OMB representative to have this message removed from the account.

Error Message

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The ATB guidance will specify the MAX line number to use. These numbers may not necessary correspond to the line numbers on the apportionment. For example, the lines used for the FY 2012 reductions were: • 1141 Approp permanently reduced (Sec 436, HR 2055) • 1142 Approp temporarily reduced (Sec 436, HR 2055)

• 1143 Approp permanently reduced (Sec 527, HR 2055)

• 1144 Approp temporarily reduced (Sec 527, HR 2055)

• 1175 Adv approp permanently reduced (Sec 527, HR 2055)

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To insert the correct line, place the cursor on the line above where you want the new line. Right click and select “Insert line.” A Schedule X line number window will open, highlight the appropriate line reduction line and then press the “Insert” button.

Once selected, enter the ATB reduction in the appropriate column.

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Type

Line No SF LSN Year Message

Err

(81300) OMB analysts found an issue with this account: [Disc. - BAB] Please explain the negative budget authority amount in 2013 when budget authority is 0 in all other years. Once the issue is resolved, contact your OMB representative to have this message removed from the account.

Error Message

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To view budget authority and outlays, click on Reports, Budget Authority and Outlay Reports.

Select the type of report that you want to view.

If net discretionary BA is negative, then you have outlayed more funds than what is appropriated.

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Line 1750-50, Baseline Program does not have a submission, which is causing the error.

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Enter “466” in the line. Be sure to check that lines 4030-71 are updated accordingly as well.

Once updated, contact the POB MAX analyst and request that OMB suppress the error.

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Narratives Appropriation Language Appendix of the U.S. Government

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NARRATIVESNARRATIVES

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 Special requirements for credit programs See section 95 of A-11

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NARRATIVE EXAMPLENARRATIVE EXAMPLE

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APPROPRIATIONS LANGUAGEAPPROPRIATIONS LANGUAGE 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 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

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APPROPRIATIONS LANGUAGE APPROPRIATIONS LANGUAGE EXAMPLEEXAMPLE

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PUBLISHING PRINT MATERIALSPUBLISHING PRINT MATERIALS

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

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Budget is comprised of several documents FY 2014 Budget

Appendix

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ORGANIZATION OF THE BUDGET ORGANIZATION OF THE BUDGET APPENDIXAPPENDIX

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

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BUDGET APPENDIX BUDGET APPENDIX PRESENTATIONPRESENTATION

Appropriations language –sec. 95.1 – 95.9 Unavailable receipts – sec. 86.4 Program and financing – sec. 82.2 Summary of BA & outlays – sec. 86.4 Narrative – sec. 95.10 – 95.12 Object class – sec. 83 Personnel summary – sec. 85 Distribution of BA and outlays – sec. 82 Credit data – sec. 185 Status of funds – sec. 86.3 Balance sheet – sec. 86.1

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BUDGET APPENDIX BUDGET APPENDIX PRESENTATIONPRESENTATION

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BUDGET APPENDIX BUDGET APPENDIX PRESENTATIONPRESENTATION

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Discretionary

Mandatory

Line Title

0001 - 0700 Direct Program Activity

0701 - 0744 Credit Program Activity

0801 - 0899 Reimbursable

1000 Unobligated balance brought forward, October 1

1001Discretionary unobligated balance brought forward, October 1

1010 Unobligated balance transferred to other accounts (-)

1011 Unobligated balance transferred from other accounts

1012Expired unobligated balance transfer to unexpired account

1020Adjustment to unobligated balance brought forward, October 1(+ or -)

1021 Recoveries of prior year unpaid obligations

1023 Unobligated balances applied to repay debt (-)

1029 Other balances withdrawn (-)

1031Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

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Discretionary

Mandatory

Line Title

1100 1200 Appropriation

1101 1201 Appropriation (special and trust fund)

1203 Appropriation (previously unavailable)

1103 Appropriation available from subsequent year

1104 Appropriation available in prior year

1105 1204 Reappropriation

1120 1220 Appropriations transferred to other accounts (-)

1121 1221 Appropriations transferred from other accounts (+)

1130 Appropriations permanently reduced (-)

1131Unobligated balance of appropriations permanently reduced (-)

1132 Appropriations temporarily reduced (-)

1133Unobligated balance of appropriations temporarily reduced (- )

1232 Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

1134 1234 Appropriations precluded from obligation (-)

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Discretionary

Mandatory

Line Title

1232 Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

1134 1234 Appropriations precluded from obligation (-)

1700 1800 Spending authority from offsetting collections (collected)

1701 1801 Change in uncollected customer payments from Federal sources (+ or -)

1710 1810Spending authority from offsetting collections transferred to other accounts (-)

1711 1811Spending authority from offsetting collections transferred from other accounts

1722Spending authority from offsetting collections permanently reduced (-)

1723 1823New and/or unobligated balance from spending authority from offsetting collections temporarily reduced (-)

1901 1901Adjustment for new budget authority used to liquidate deficiencies (-)

3000 Unpaid obligations brought forward, October 1 (gross)

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Discretionary

Mandatory

Line Title

3001Adjustments to unpaid obligations brought forward, October 1 (+ or -)

3011Adjustments to uncollected customer payments from Federal sources, brought forward, October 1 (+ or -)

3030 Unpaid obligations transferred to other accounts (-)

3031 Obligations incurred, expired account

3041Recoveries of unpaid prior year obligations, expired accounts (-)

3060Uncollected pymts, Federal sources, brought forward, Oct 1 ( -)

3061Adjustment to uncollected pymts. Fed sources, brought forward, Oct 1 (+ or -)

3071Change in uncollected pymts, Fe sources, expired accounts (+ or -)

3080Uncollected pymts, Fed sources transferred to other accounts

3081Uncollected pymts, Fed sources transferred from other accounts (-)

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Discretionary

Mandatory

Line Title

4010 4100 Outlays from new authority

4011 4101 Outlays from balances

4030 4120 Offsetting collections (collected) from Federal sources (-)

4031 4121Offsetting collections (collected) from Interest on Federal securities (-)

4122Offsetting collections (collected) from interest on uninvested funds (-)

4033 4123Offsetting collections (collected) from Non-Federal sources (-)

4034 4124Offsetting collections (collected) from governmental collections

4052 4142 Offsetting collections credited to expired accounts

5001 Total investments, EOY: Federal securities: Par Value

5050 Unobligated balance, SOY: Contract authority

5051 Unobligated balance, EOY: Contract authority

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Discretionary

Mandatory

Line Title

5052 Obligated balance, SOY: Contract authority

5053 Obligated balance, EOY: Contract authority

5054Fund balance in excess of liquidating requirements, SOY: Contract authority

5055Fund balance in excess of liquidating requirements, EOY: Contract authority

5100 Discretionary mandated transfer to other accounts (-)

5101 Discretionary mandated transfer from other accounts