2. TopicSection Web-based MAX A-11 User Documentation A Important MAX A-11 Data Entry Links B Automated Appendix Text C MAX Data Entry Overview D OMB MAX Application Training

4. 4  Awareness of MAX timeframes  Learn how to use MAX  Learn how to balance an account  Provide resources for further guidance

5. 5 ScheduleMAX Assignments Mid-SeptemberAgencies submit initial apportionment request to OMB Mid-OctoberFACTS II closes for 4 th quarter Early NovemberMAX and FACTS II revision open Mid-NovemberMAX PY (FY 2013) lock and FACTS II revision close Late NovemberPassback Mid-DecemberBaseline completion Early JanuaryAgency MAX lock Mid-JanuaryOMB MAX lock 1 st Monday in FebruaryPresident transmits the budget to Congress

6. 6  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

7. 7 MAX ScheduleDescription Printed in Budget Appendix? Schedule APolicy, Estimates of Budget Authority and Outlays (data automatically populated from Schedule X) Schedule CCharacter Classification Schedule FBalance SheetYes Schedule GDirect Loans, Presidential PolicyCertain Schedule HStatus of Guaranteed Loans, Presidential PolicyCertain Schedule JStatus of FundsYes Schedule KReceipts, Baseline EstimatesCertain Schedule NSpecial and Trust Fund ReceiptsYes Schedule OObject ClassificationYes Schedule PProgram and FinancingYes Schedule QEmployment SummaryYes Schedule RReceipts, Presidential PolicyCertain Schedule SBaseline Estimates of Budget Authority and Outlays (data automatically populated from Schedule X) Schedule TBudget Year Appropriations Requests in Thousands of Dollars Schedule ULoan Levels and Subsidy Data, Presidential PolicyCertain Schedule XCombined Schedule Schedule YFederal Credit Data, Baseline EstimatesCertain Data must be consistent among Schedules. In addition, all of the Schedules may not apply to an account.

8. 8  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.

9. 9  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/MA X+A-11+Home+%28Help%29

10. 10  What is MAX?  BAT file  Budget Account Structure

11. 11  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

12. 12  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)

13. 13 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

14. 14  Receipt Accounts  Expenditure Accounts  Tips for updating PY and baseline data

15. 15  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.

16. 16  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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18. 18  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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21. 21  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

22. 22  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

23. 23  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

24. 24 Must agree with obligations reported on Schedule X, line 0900

25. 25  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

26. 26  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

27. 27  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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32. 32  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)

33. 33 PY must agree with FACTS II P&F line 1000; CY and BY must agree with obligations reported on Schedule O, line 9999

34. 34 Baseline

35. 35 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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42. 42  Net amount of BY budgetary resources contained in the appropriations language request for your account

43. 43  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.

44. 44 Receipt accounts:  Step 1. Verify that your receipt data in Schedule R (Receipts, Policy) is correct (loaded from Treasury data and locked by OMB).

45. 45  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.

46. 46  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.

47. 47  What does “balance” mean?  Sample Errors

48. 48  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

49. 49 TypeLine NoSFLSNYearMessage ErrX509030201 Detail lines with zeroes in all years should be deleted except for net budget authority (line 4180) or net outlays (line 4190) ErrX509130201 Detail lines with zeroes in all years should be deleted except for net budget authority (line 4180) or net outlays (line 4190) Error Message Deletion of Detail Lines

50. 50 Deletion of Detail Lines (continued) 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.

51. 51 Deletion of Detail Lines (continued) Place cursor on lines 5090 and 5091 and right click. Select “Delete line” to remove line.

52. 52 Assigning Spendout Rates TypeLine NoSFLSNYearMessage ErrX1750-4030204 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

53. 53 Assigning Spendout Rates (continued) 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.

54. 54 Schedule C Outlays TypeLine NoSFLSNYearMessage ErrC2004-02302012013 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

55. 55 Schedule C Outlays (continued) 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.

56. 56 Across-the-Board Reductions TypeLine NoSFLSNYearMessage Err2012 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) Err2012 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

57. 57 Across-the-Board Reductions (continued) 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)

58. 58 Across-the-Board Reductions (continued) 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.

59. 59 Negative Budget Authority TypeLine NoSFLSNYearMessage 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

60. 60 Negative Budget Authority (continued) 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.

61. 61 Negative Budget Authority (continued) Line 1750-50, Baseline Program does not have a submission, which is causing the error.

62. 62 Negative Budget Authority (continued) 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.

63. 63  Narratives  Appropriation Language  Appendix of the U.S. Government

64. 64  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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66. 66  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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68. 68  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

69. 69  Budget is comprised of several documents  FY 2014 Budget FY 2014 Budget  Appendix

70. 70  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

71. 71  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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75. 75 DiscretionaryMandatoryLine Title 0001 - 0700Direct Program Activity 0701 - 0744Credit Program Activity 0801 - 0899Reimbursable 1000Unobligated balance brought forward, October 1 1001 Discretionary unobligated balance brought forward, October 1 1010 Unobligated balance transferred to other accounts (-) 1011 Unobligated balance transferred from other accounts 1012 Expired unobligated balance transfer to unexpired account 1020 Adjustment 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 (-) 1031 Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

76. 76 DiscretionaryMandatoryLine Title 11001200Appropriation 11011201Appropriation (special and trust fund) 1203Appropriation (previously unavailable) 1103Appropriation available from subsequent year 1104Appropriation available in prior year 11051204Reappropriation 11201220Appropriations transferred to other accounts (-) 11211221Appropriations transferred from other accounts (+) 1130Appropriations permanently reduced (-) 1131 Unobligated balance of appropriations permanently reduced (-) 1132 Appropriations temporarily reduced (-) 1133 Unobligated balance of appropriations temporarily reduced (- ) 1232Appropriations and/or unobligated balance of appropriations temporarily reduced (-) 11341234Appropriations precluded from obligation (-)

77. 77 DiscretionaryMandatoryLine Title 1232Appropriations and/or unobligated balance of appropriations temporarily reduced (-) 11341234Appropriations precluded from obligation (-) 17001800 Spending authority from offsetting collections (collected) 17011801Change in uncollected customer payments from Federal sources (+ or -) 17101810 Spending authority from offsetting collections transferred to other accounts (-) 17111811 Spending authority from offsetting collections transferred from other accounts 1722 Spending authority from offsetting collections permanently reduced (-) 1723 1823 New and/or unobligated balance from spending authority from offsetting collections temporarily reduced (-) 1901 Adjustment for new budget authority used to liquidate deficiencies (-) 3000 Unpaid obligations brought forward, October 1 (gross)

78. 78 DiscretionaryMandatoryLine Title 3001 Adjustments to unpaid obligations brought forward, October 1 (+ or -) 3011 Adjustments to uncollected customer payments from Federal sources, brought forward, October 1 (+ or -) 3030Unpaid obligations transferred to other accounts (-) 3031 Obligations incurred, expired account 3041 Recoveries of unpaid prior year obligations, expired accounts (-) 3060 Uncollected pymts, Federal sources, brought forward, Oct 1 ( -) 3061 Adjustment to uncollected pymts. Fed sources, brought forward, Oct 1 (+ or -) 3071 Change in uncollected pymts, Fe sources, expired accounts (+ or -) 3080 Uncollected pymts, Fed sources transferred to other accounts 3081 Uncollected pymts, Fed sources transferred from other accounts (-)

79. 79 DiscretionaryMandatoryLine Title 40104100Outlays from new authority 4011 4101Outlays from balances 4030 4120Offsetting collections (collected) from Federal sources (-) 40314121 Offsetting collections (collected) from Interest on Federal securities (-) 4122 Offsetting collections (collected) from interest on uninvested funds (-) 40334123 Offsetting collections (collected) from Non-Federal sources (-) 40344124 Offsetting collections (collected) from governmental collections 40524142Offsetting 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

80. 80 DiscretionaryMandatoryLine Title 5052 Obligated balance, SOY: Contract authority 5053 Obligated balance, EOY: Contract authority 5054 Fund balance in excess of liquidating requirements, SOY: Contract authority 5055 Fund balance in excess of liquidating requirements, EOY: Contract authority 5100 Discretionary mandated transfer to other accounts (-) 5101 Discretionary mandated transfer from other accounts