alendar quarters, the stub description shall be changed accordingly.

On Standard Form 131A, identify in the stub column the activities, functions, projects, objects, or combinations thereof on which apportionments are to be based. Enter in the amount column the Amount requested for the year for each item. In cases where there are more than eight items on which apportionments are to be based, or where apportionments below the appropriation level are to be distributed by time periods within the fiscal year, the distribution shall be shown on the reverse of the form or on an attachment, with an appropriate reference on the front of the form.

This distribution shall be based on a careful forecast of the obligations to be incurred under the work programs or operations contemplated during the year. Where apportionments are made for calendar quarters, it is essential that proper provision be made for any seasonal or similar variations in fiscal requirements. Where such factors make it necessary to request apportionments in varying amounts, a suitable explanation shall be furnished in a footnote or on a separate sheet.

Line 8. Total apportionments.-Enter the sum of the apportionments shown on line 7.

Line 9. Reserves.-In apportioning any appropriation, reserves may be established by the Bureau of the Budget to effect savings which are made possible by or through changes in requirements, greater efficiency of operations, or other developments subsequent to the date on which such appropriation was made available, and to provide for contingencies. Reserves once established may be released only by the Bureau of the Budget. Whenever it is determined by the Director of the Bureau of the Budget that any amount so reserved will not be required to carry out the purposes of the appropriation concerned, such amount will be recommended by him for rescission pursuant to the provisions of section 3679 (c) of the Revised Statutes, as amended.

Line 9A. For savings.-Enter the amounts which are to be reserved for savings in the current fiscal year.

Line 9B. For obligations to be incurred in subsequent years.-Enter the amounts of continuing or multiple-year appropriations which are to be reserved for obligations to be incurred in subsequent fiscal years. Where agencies have reserves established against both appropriations and contract authorizations, a footnote shall be used to indicate that portion of the reserve which is established against the contract authorizations.

Line 9C. For other contingencies.-Enter the amounts to be reserved for contingencies other

be submitted in connection with all such items. Line 10. Total reserves.-Enter the sum of lines 9A, 9B, and 9C.

Line 11. Total apportionments and reserves.Enter the sum of lines 8 and 10. This sum should be the same as the amount reported on line 6.

33. Reapportionment Schedule (Standard Forms 132 and 132A).

A. Coverage.-A Reapportionment Schedule (Standard Form 132 or 132A) shall be used by all agencies for requesting a revision of apportionments previously made on Standard Form 131 or 131A or the most recent Standard Form 132 or 132A.

B. Schedules to be submitted.-The instructions in section 32-B for the submission of Apportionment Schedules (Standard Forms 131 and 131A) shall also apply to the submission of Reapportionment Schedules (Standard Forms 132 and 132A).

C. Number of copies.-An original and one copy shall be submitted directly to the Bureau of the Budget.

D. When to be submitted.—A reapportionment schedule shall be submitted to the Bureau of the Budget as soon as a change in the apportionments previously made becomes necessary (allowing time for action by the Bureau of the Budget before revised amounts are needed for obligation) due to changes in amounts available, program requirements, or cost factors.

Even where a change in apportionments is not necessary, a Standard Form 132 or 132A shall be submitted when adjustments are required to reflect significant revisions in the estimated appropriation receipts, reimbursements, and transfers.

A reapportionment schedule shall be submitted not later than August 15 in cases where the original apportionment did not include unobligated balances brought forward from prior years. A reapportionment schedule shall be submitted within 15 days after approval of an appropriation act in cases where appropriations are provided after the original apportionment for the year has been made.

Whenever it is determined by an agency that any portion of the unobligated balance of the cumulative apportionments at the end of any apportionment period will not be required to carry on the work programs or operations during the remainder of the fiscal year, a recommendation shall be made on a Reapportionment Schedule (Standard Form 132 or 132A) for the establishment of a reserve for the estimated savings.

E. Signature.-In submitting Standard Forms 132 and 132A, the original of the first sheet submitted for each independent agency, departmental bureau,

or similar subdivision shall be signed by an officer duly authorized by the head of the agency. Signatures on other sheets and copies may be affixed by stamp, typing, or other means.

F. Action by Bureau of the Budget.-Reapportionments made or reserves established by the Bureau of the Budget will be appropriately entered on lines 7 to 11 in the column “Action by Bureau of the Budget," and authenticated by affixing a signature on the "Apportioned" line. Lines 1 to 6 set forth the amounts used to develop the total amount available for apportionment. The column "Action by Bureau of the Budget," will be used for these lines only when the figures submitted by the agency are changed.

The Bureau of the Budget will indicate to the agency concerned the action taken in regard to the request for reapportionments within 15 days after the receipt of the Reapportionment Schedule. At the time a reapportionment is made by the Bureau of the Budget, the original Standard Form 132 or 132A will be forwarded to the agency concerned and the duplicate retained by the Bureau of the Budget.

G. Supporting data.-An explanation of the reasons for levising the apportionments shall be made on the reverse side of the form or on a separate sheet.

H. Explanation of Standard Forms 132 and 132A (Reapportionment Schedule).-These forms are identical with Standard Forms 131 and 131A except for the following:

(1) Columns are provided for showing both the amounts on the most recently approved apportionment or reapportionment form and the revised information submitted by the agency.

(2) Line 1 amounts shall not be revised once the July 1 account balance has been established. Subsequent adjustments of prior year obligations shall be reported as part of the current year obligations.

If Standard Form 131 or 131A was submitt before the July 1 account balance was availabl the amount shall be entered on the next Stand ard Form 132 or 132A submitted (as provide for in section 32 in the explanation of line 1 o Standard Forms 131 and 131A).

(3) Line 2A includes the portion of indefinite appropriations for which appropriation warrants have been issued, or, in the case of "available" special and trust accounts, the amount of receipts credited to the account.

(4) Lines 4A and 4B identify (a) the amounts of appropriation reimbursements that have been collected and acknowledged by a disbursing office or depositary bank, and (b) the difference between the amount of reimbursements due on July 1 and the amount due as of the latest available date.

(5) Line 5A shows accomplished transfers.

(6) Line 7. The amounts established on Standard Form 131 or 131A or the preceding Standard Form 132 or 132A are not subject to change after the close of the period for which the apportionment is made. Revisions may be proposed only in amounts for the current and future periods. Where the amount of cumulative apportionments through the current period is to be decreased below the previous cumulative figure at the end of the preceding period, the current apportionment shall be revised to a minus figure.

(7) Line 7 (Memorandum). Space is provided in the stub column of Standard Form 132 to show the amount of obligations incurred for each quarter, or portion thereof, applicable as of the latest available date.

(8) A footnote shall be used to indicate the period covered for the actual reimbursements, transfers and obligations reported on this schedule.

41. Report on Status of Appropriation Accounts (Standard Form 133).

A. Coverage.-A Report on Status of Appropriation Accounts (Standard Form 133) shall be prepared by all agencies to provide current data on the status of all open accounts whether or not they are apportioned, except (1) accounts reported on Standard Form 143 (see section 54) and (2) deposit funds.

B. Reports to be submitted.-A separate report shall be submitted for each account title as of the close of each calendar month, except where a different reporting period is determined by the Bureau of the Budget. Standard Form 133 will be submitted for all accounts apportioned on Standard Forms 131 and 131A and for accounts not apportioned. Expired appropriation accounts (general and special) shall be reported on the same Standard Form 133 as the unexpired account of the same or similar title. All other open accounts (including trust accounts) will be reported on separate Standard Forms 133.

Consolidated working funds shall be reported by the receiving agency, according to account symbol, disregarding limitations and parent appropriation accounts. Allocated working funds and transfer appropriation accounts shall also be reported by the receiving agency. In addition, in the case of transfer appropriation accounts, the coordinating agency shall also submit a consolidated Standard Form 133 covering both the parent account and the related allocation accounts.

If Standard Form 133 is not convenient for the use of an agency which prepares its reports mechanically, a substitute form may be proposed by the agency for approval by the Bureau of the Budget.

C. Number of copies.-An original of the Report on Status of Appropriation Accounts and supporting schedules shall be submitted directly to the Bureau of the Budget and one copy shall be submitted directly to the Bureau of Accounts, Treasury Department. In addition, as requested by the Committee, a copy of the report for the last month in each calendar quarter shall be submitted directly to the Committee on Appropriations, House of Representatives. To the extent practicable, all of the forms for each independent agency, departmental bureau, or similar subdivision shall be submitted together and numbered consecutively.

One extra copy of the reports for allocated working funds and transfer appropriation accounts shall be submitted (by the receiving agency) to the Bureau of the Budget. This copy shall be appropriately marked at the top of the page: "Copy for reference

In addition, as

on (name of advancing agency)." many copies as are required shali be furnished to the agency administering the parent account, at the same time as the report is submitted to the Bureau of the Budget. (See section 61.)

D. When to be submitted.-The Report on Status of Appropriation Accounts shall be submitted not later than 20 days after the close of the period for which the report is made.

E. Signature.-In submitting Standard Form 133, the original of the first sheet submitted for each independent agency, departmental bureau, or similar subdivision shall be signed by an officer duly authorized by the head of the agency. Signatures on other sheets and copies may be affixed by stamp, typing, or other means.

F. Supporting data.-The Report on Status of Appropriation Accounts shall be accompanied by the appropriate supporting schedules prescribed in subsections G and H below.

G. Explanation of Standard Form 133 (Report on Status of Appropriation Accounts).—The information to be shown on Standard Form 133 is divided into three general sections: (1) amounts available; (2) status of amount available; and (3) relationship of obligations to payments.

The

Both the unexpired and expired appropriation accounts under the same title shall be reported on the same Standard Form 133. In instances where there are more than three appropriation accounts with the same title, additional sheets shall be used. first column shall be used for the unexpired appropriation account; the second and third columns, in descending order by year, shall be used for expired appropriation accounts.

Amounts reported shall be cumulative from the beginning of the fiscal year to the end of the period covered by the report.

The detailed information to be reported on each line of the form is explained below. (See section 41-H for special instructions covering accounts apportioned on Standard Form 131A.)

Amounts Available

Line 1. Unobligated balances brought forward July 1. This line is applicable to no-year and multiple-year appropriation accounts in the first amount column and to expired appropriation accounts in the second and third amount columns. Enter the unobligated balance of the appropriation accounts (including contract authorizations, reimbursements receivable, and refunds due) as of July 1 of the current fiscal year. This figure shall not be revised once the July 1 account balance has been established.

131

shall be reported as a part of the current year ooligations on line 9.

Line 2. Appropriations.—

Line 2A. Realized.-Enter the amount for which appropriation warrants have been issued ⚫ during the current year, or, in the case of "available" special and trust accounts, the amount of receipts credited to the account. In those cases where an appropriation was made available prior to July 1, the unobligated balance of such appropriation shall be entered on line 1 and the unpaid obligations applicable thereto shall be entered on line 13A.

Line 2B. Anticipated for rest of year.-Enter a current estimate of the amount to be realized for indefinite appropriations for the remainder of the current fiscal year. Do not include anticipated supplemental appropriations.

Line 2C. Appropriations to liquidate contract authorizations (-).—Enter as a minus item the amount of appropriations made directly or by transfer to the account for liquidation of contract authorizations previously made. Exclude the amount of appropriations (or balances) transferred or to be transferred to other accounts for liquidation of contract authorizations; this amount shall be reported on line 5A or 5B. (See section 62 for required supporting schedule on transfers of contract authorizations and transfers of appropriations to liquidate contract authorizations.)

Line 3. Other new authorizations.-Enter the amount of new authorizations other than appropriations made available July 1 or thereafter. Identify in the stub column the type of authorization involved. Exclude from this entry transfers of contract authorizations to other accounts, and include such transfers received from other accounts.

Where transfers of contract authorizations between agencies or other organizational units are anticipated, the agencies or units concerned shall communicate with each other so that the organization which is to receive the transfer will treat the amount as an addition and the organization which is to make the transfer will treat the same amount as a deduction for the same reporting period in computing the amount available on this form. Line 4. Appropriation reimbursements.

Line 4A. Collected.-Enter the amount of reimbursements to appropriations which have been collected and deposited (acknowledged by a disbursing office or depositary bank) from the beginning of the current fiscal year through the end of the reporting period. Collections instead of deposits will be reported in those

ized to use receipts (subject to later accountin without deposit to the credit of the Treasurer the United States.

Line 4B. Increase (+) or decrease (—) sinc July 1 in reimbursements receivable.-Enter th difference between the amount of reimburse ments due the account on July 1 and the amoun: due as of the end of the reporting period. Include reimbursements received but not reported on line 4A in arriving at the amount to be reported.

Line 4C. Anticipated for rest of year.—Enter a current estimate of the amount of appropriation reimbursements which are not currently due but are expected to be earned before the end of the fiscal year.

Line 5. Net transfers to (+) or from (-) this account.

Line 5A. Actual.-Enter the net amount ac-
tually transferred to (+) or from (-) this
account. This entry shall include transfers of
unobligated balances where the transfers result
from: (a) reappropriations, (b) changes in ap-
propriation structure, and (c) reorganizations.
(It shall not include transfers of unpaid obli-
gations; such transfers shall be reported on line
13B.) It shall also include amounts actually
transferred during the year to the "Payment of
certified claims" account and to surplus, but
shall not include amounts which lapse by opera-
tion of law on June 30.

Line 5B. Anticipated for rest of year.-Enter
a current estimate of the net amount of trans-
fers estimated to be made either to (+) or
from (-) this appropriation account for the
remainder of the current fiscal year, with the
exception of lapses which occur by operation of
law on June 30.

Lines 5A and 5B shall include transfers to and from the account to liquidate contract authorizations previously transferred.

Agencies shall prepare an itemized schedule of transfers on the reverse side of the form or on a separate sheet. On this schedule transfers from new appropriations will be distinguished from transfers of balances of prior-year appropriations.

Where transfers between agencies or other organizational units are anticipated, the agencies or units concerned shall communicate with each other so that the organization which is to receive the transfer will show the amount as an addition and the organization which is to make the transfer will show the same amount as a deduction for the same reporting period in computing the amount available on this form.

the amounts shown on Lines 1 to 5.

Status of Amount Available

Line 7. Accrued expenditures.-This entry will be ade only at the option of the agency or in selected ses when requested by the Bureau of the Budget. Enter the amount of goods and services received and der assets acquired, whether or not payment has een made and whether or not invoices have been rezived. In those cases where the precise amount of accrued expenditures is not known at the time the pods and services are received, the best estimate shall be used of the amount which will subsequently be paid.

Line 8. Undelivered orders outstanding.-These entries will be made only when accrued expenditures are reported.

Line 8A. At end of period (+).—Enter as a plus item the amount of unpaid obligations outstanding at the end of the reporting period for which goods and services have not been received.

Line 8B. Undelivered orders transferred (+ or —).—Enter the amount of unpaid obligations, for which goods and services had not been received, transferred to (-) or from (+) the account. Generally, such transfers result from (a) reappropriations, (b) changes in appropriation structure, and (c) reorganizations.

Line 8C. As of July 1 (—).—Enter as a minus item the amount of unpaid obligations outstanding as of July 1 for which goods and services had not been received.

Line 9. Obligations incurred.—-Enter the amount of obligations incurred from the beginning of the current fiscal year to the end of the reporting period. The amount reported shall also include adjustments of prior year obligations; significant adjustments shall be explained in a footnote. For those accounts which are reported on an accrual basis, enter the net sum of the amounts shown on lines 7 and 8A, plus or minus the amount shown on line 8B, less the amount shown on line 8C.

Line 10. Unobligated balances of apportionments and reserves.-The entries under this caption are applicable only to accounts subject to apportionment.

Line 10A. Balance of apportionments to end of quarter. Enter the difference between the amount apportioned through the end of the current quarter or other time period and the obligations incurred through the end of the reporting period.

quarters.---Enter the amount apportioned for the remaining quarters or other time periods of the current fiscal year.

Line 10C. Reserves.-Enter the amount that has been set aside as reserves for savings, for obligations to be incurred in subsequent years, and for other contingencies, as provided on the most recently approved Standard Form 131 or Standard Form 132.

Line 11. Other unobligated balances.-Enter the net sum of (a) the total amount available (line 6), less (b) the obligations incurred (line 9), less (c) the amounts of unobligated balances of apportionments and reserves (lines 10A, 10B, and 10C).

Line 12. Total amount available.-Enter the sum of the amounts shown on lines 9 to 11. This sum should be the same as the amount shown on line 6. Relationship of Obligations to Payments

Line 13. Unpaid obligations.

Line 13A. As of July 1.—Enter as a plus item the amount of unpaid obligations outstanding as of July 1, net of (a) any refunds receivable, and (b) any travel advances outstanding which have not been treated as obligations or liquidations of obligations. This figure should remain the same on all reports of the year.

(+ or

Line 13B. Obligations transferred —).—Enter the net amount of unpaid obligations transferred to (+) or from (-) this account. Generally, such transfers result from (a) reappropriations, (b) changes in appropriation structure, and (c) reorganizations.

Line 13C. At end of period.-Enter as a minus (-) item the amount of unpaid obligations outstanding at the end of the reporting period, net of (a) any refunds receivable, and (b) any travel advances outstanding which have not been treated as obligations or liquidations of obligations.

Line 14. Payments (lines 9+13A±13B-13C).— Enter the amount of expenditure checks issued and cash payments made, net of refunds received and acknowledged by a disbursing office or depositary bank, from the beginning of the year to the end of the reporting period, according to the agencies' records. This amount should equal the sum of (a) obligations incurred (line 9), plus (b) unpaid obligations as of July 1 (line 13A), plus or minus (c) obligations transferred to (+) or from (—) this account (line 13B), minus (d) unpaid obligations at the end of the reporting period (line 13C).

H. Special instructions for accounts apportioned on Standard Form 131A.-For accounts appor