Federal Credit Support Page

Last updated: July 3, 2001

• Training Materials -- June 2001 Annual Credit Training
• Resource Materials

Training Materials -- June 2001 Annual Credit Training

Introduction to Credit Budgeting (215 kb)

• See also: Circular A-11, Section 85, Federal Credit Data (378 kb)

MAX Schedule Preparation (57 kb)

Apportionment Basics

• See: Circular A-34, Section 70, Federal Credit Programs (196 kb)

Credit Program Accounting Basics (287 kb)

• Accounting for Downward Reestimates (129 kb)
• Accounting and Auditing Policy Committee Credit Reform Task Force Issue Paper 98-CR-1, Classification and Accounting for Receipt Accounts Under Credit Reform (Draft) (469 kb)

Auditing and Credit (70 kb)

Financing Account Borrowing and Interest

• Treasury Borrowings Program, Bureau of the Public Debt (1,519 kb)
• Governmentwide Accounting and Reporting Modernization (134 kb)
• See also: Financing Account Interest Calculator

The OMB Credit Subsidy Calculator

• See: Getting started with the OMB Credit Subsidy Calculator (pdf or html)

Calculating Reestimates (99 kb)

• See also: Performing reestimates with the revised Credit Subsidy Calculator (pdf or html)

Modifications (268 kb)

Constructing Cash Flows

• Direct loan examples (80 kb; To download in spreadsheet form, use the right mouse and select the "Save...as" option)
• Loan guarantee examples (55 kb; To download in spreadsheet form, use the right mouse and select the "Save...as" option)
• See also: Constructing Cash Flows for Use with the OMB Credit Subsidy Calculator: A Tutorial Guide (1,301 kb)
• See also: How to organize cash flow estimates in a spreadsheet file (pdf or html)

Resource Materials

Constructing Cash Flows for Use with the OMB Credit Subsidy Calculator: A Tutorial Guide (1,301 kb)

Model Credit Program Methods and Documentation for Estimating Subsidy Rates and the Model Information Store (28 kb; Government-Wide Audited Financial Statements Task Force Credit Reform Issue Paper 96-CR-7) 

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