Last updated: January 13, 2009

• Training Materials -- June 2008 Annual Credit Training
• Resource Materials

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Training Materials -- June 2008 Annual Credit Training (Updated August 22, 2008)

See also: OMB Circular A-11, Section 185, Federal Credit

Introduction to Credit Budgeting (pdf format, 133 kb)

Constructing Budget Subsidy Cash FlowsConcepts (pdf format, 112 kb)

• Budget Direct loan examples (xls format, 91kb; To download in spreadsheet form, use the right mouse button and select the "Save...as" option)
• Budget Loan guarantee examples (xls format, 83 kb; To download in spreadsheet form, use the right mouse button and select the "Save...as" option)
• See also: CSC2 User Guide, Section 3: How to organize cash flows for the CSC2

Calculating Reestimates - Concepts (pdf format, 212 kb)

Calculating Reestimates - CSC2 (pdf format, 90 kb)

Financing Account Borrowing and Interest (pdf format, 1,553 kb)

Financing Account Interest Calculations (pdf format, 62 kb)

Hands-on Training Files

• CSC2 Direct loan examples (xls format, 64kb; To download in spreadsheet form, use the right mouse button and select the "Save...as" option)
• CSC2 Loan guarantee examples (xls format, 89 kb; To download in spreadsheet form, use the right mouse button and select the "Save...as" option)
• See also: CSC2 User Guide, Section 4: How to perform required credit calculations using the CSC2

Modifications (pdf format, 172 kb)

Apportionment Basics (pdf format, 77 kb)

Credit Accounting Basics (pdf format, 28 kb)

• See also links to accounting information on the "Links to Credit References" page

MAX A-11 (pdf format, 20 kb)

• Example MAX Input (xls format, 129kb; To download in spreadsheet form, use the right mouse button and select the "Save...as" option)

Auditing and Credit (pdf format, 26 kb) (from 2005 Training)

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Resource Materials

CSC2 User Guide

Calculator for projecting the future interest income or costs of credit financing accounts for the FY 2010 Budget (updated January 13, 2009)

This calculator has the interest rate assumptions for the FY 2010 Budget. Use this calculator to prepare budget projections for the interest costs of projected borrowing from Treasury or interest earnings on projected cash balances.

• Interest Calculator (xls format, 308 kb)

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

The above tutorial guide explains how to construct cash flows to and from the public to be read by the original Credit Subsidy Calculator (CSC) for budget subsidy estimation. For guidance on how to calculate reestimates or financing account interest, please see the CSC2 User Guide.

Keywords for the CSC2

• CSC2Keywords (xls format; 40 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) 

Working Papers for the Original Credit Subsidy Calculator (CSC)

• Getting started (pdf format, 1,565 kb)
  

• Performing reestimates with the revised credit subsidy calculator (pdf format, 2,304 kb)
  

• How to organize cash flow estimates in a spreadsheet file (pdf format, 177 kb)
  

• Error messages and warning messages: how the cash flow observations are checked (pdf format, 35 kb)
  

• How to use the CSC in "DOS" or "command line" mode (pdf format, 14 kb)
  

• How to compare results with the previous release (pdf format, 9 kb)
  

Documentation and Guidance for Previous Reestimate and Financing Account Interest Calculators

• Balances Approach Reestimate Guidance (pdf format, 142 kb)
  


• Reestimates Checklist (for traditional approach reestimates, pdf format, 12 kb)
  


• Consolidated Credit Tool Instructions (pdf format, 63 kb)
  


• Balances Approach Reestimate Calculator Instructions (pdf format, 453 kb)
  



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