Table of Contents
PDF Version

Complete document of OMB Circular No. A-34 (missing page numbers are intentional) (2,041k)

I.      GENERAL INFORMATION

   Terms and Concepts 11 (64k)

   Spending Authority from Offsetting Collections and Transfers 12 (33k)

   Application of Obligations 13 (34k)

II.     APPORTIONMENTS AND REAPPORTIONMENTS

   Apportionment/Reapportionment Process 20 (31k)

   Apportionment/Reapportionment Requests 21 (40k)

   The SF-132, Apportionment and Reapportionment Schedule 22 (134k)

   Investment Transactions 23 (62k)

   Apportionments Under Continuing Resolutions 24 (20k)

   Agency Operations in the Absence of Appropriations 25 (16k)

III.    BUDGET EXECUTION REPORTS

   General Background 30 (178k)

IV.    THE ANTIDEFICIENCY ACT

   Requirements for Reporting Antideficiency Act Violations 40 (32k)

V.      FUND CONTROL REGULATIONS

   Administrative Control of Funds 50 (19k)

VI.     RESCISSION AND DEFERRAL REPORTS

   The Rescission and Deferral Process 60 (36k)

   Preparing a Rescission, Deferral, or Supplementary Report 61 (64k)

VII.   FEDERAL CREDIT PROGRAMS

   Federal Credit Programs 70 (196k)

VIII.  OTHER REPORTS

   Procedures for Monitoring Federal Outlays 80 (67k)

   Reports on Unvouchered Expenditures 81 (16k)

APPENDICES

   Crosswalk Between Antideficiency Act and Title 31 of the U.S. Code--Money
                 and Finance A (49k)

   Checklist for Fund Control Regulations B (29k)

   List of FACTSII Reporting Providers C (8k)

INDEX (40k)

ORDER FORM (33k)