APPROPRIATED FUNDS
Sections
8.04.05 Delegations of Authority
Appendix A - Appropriated Funds Procedures
Appendix B - Requirements Under the
Antideficiency Act
8.04.01
PURPOSE
This subchapter discusses the management and control of appropriated
funding.
8.04.02
SCOPE
This subchapter applies to NIST-Gaithersburg and NIST-Boulder.
8.04.03
LEGAL AUTHORITY
Title 31of the United States Code (Money and Finance), specifically
Sections 1301, 1512, 1513, 1514, 1517
http://uscode.house.gov/search/criteria.shtml
DoC Budget and Program Analysis Handbook
(http://www.osec.doc.gov/bmi/budget/Budget%20Handbook.htm)
Accounting Principles and Standards Handbook
(http://www.osec.doc.gov/ofm/Accounting/cover.html)
OMB Circular A-11 (2008)
http://www.whitehouse.gov/omb/circulars_a11_current_year_a11_toc/
8.04.04
POLICY
Obligations of appropriations are to be restricted to the amounts apportioned
by OMB. In addition, to the extent permitted by law and other policy, NIST
will adhere to: (1) all representations in the budget transmittal by the
President, in the estimates and justifications submitted by the Department
of Commerce (Department or DoC), and in testimony of departmental witnesses
shall be adhered to; and (2) expressions of Congressional intent stated
in committee reports or in discussion on the floor of the Congress with
respect to the objects or purposes for which funds are appropriated.
8.04.05
DELEGATIONS OF AUTHORITY
The NIST Director has delegated the administrative control of NIST
appropriated funds to the Chief Financial Officer.
8.04.06
DEFINITIONS
a. Allocation - Distribution of appropriated funds by the Budget
Division with approval by the Director for OU Directors and Chief Officers
to incur obligations up to a set level of funding. The sum total of allocations
must equal the apportionment. Operating level suballocations to division
chiefs are established by the OU Directors and Chief Officers consistent
with the programmatic distribution of funds appropriated by the Congress
and apportionments approved by OMB.
b. Allotment - An administrative subdivision of appropriated funds below the apportionment level. Allotments are used by the head of an agency to delegate to an operating unit or program the Institute’s authority to incur obligations within a specified amount pursuant to an OMB apportionment or other statutory authority.
c. Antideficiency Act - Makes it a violation of law for an agency to incur obligations or make expenditures in excess of an appropriation or apportionment or in advance of an appropriation.
d. Apportionment - A distribution made by OMB of amounts available for obligation in an appropriation or fund account into amounts available for specified time periods, programs, activities and/or objects.
e. Appropriation - Enacted legislation providing authority to incur obligations and to make payments out of the Treasury for specified purposes during a specified period of time. See Subchapter 8.03, Budget Formulation.
f. Budget Authority - Authority provided by law which permits government agencies to enter into financial obligations requiring either immediate or future cash disbursements.
g. Deferral - An action or inaction that temporarily withholds, delays, or precludes the obligation or expenditure of budget authority. Deferrals may only be for the purposes authorized by the Antideficiency Act and may not be made for policy reasons. They may not extend beyond the end of the fiscal year in which the funds are withheld. The President must advise Congress of proposed deferrals, and either House of Congress may overturn a deferral by passage of an impoundment resolution.
h. Full-Time Equivalent (FTE) - Total number of hours paid or to be paid in the reporting year divided by compensable hours applicable to each fiscal (usually around 2,080 as published in OMB Circular A-11).
i. Impoundment - Any action or inaction by the President or a federal agency that delays or withholds the obligation or expenditure of budget authority provided by the Congress. There are two categories of impoundments: deferrals and rescissions.
j. Obligation – A binding agreement (e.g., amount of an order placed, contract awarded, service received, or similar transaction) that will result in cash disbursements, either immediately or in the future.
k. Operating Budget – The financial plan represented by allocations of appropriated funding by budget/program code. The status of the operating budget is reported to the OU’s on a periodic basis.
l. Outlays, Net - Gross payments made to liquidate obligations or accruals incurred (cash payments or issuance of checks) less reimbursements and refunds received and credited in the appropriation or fund accounts; the net of disbursements less receipts.
m. Program Code - Coding number assigned to each project to identify the budget activity, subactivity, line item, and program under which the project is identified (also referred to as budget/program code).
n. Program Manager - Individual assigned responsibility for developing and presenting program objectives and plans and monitoring technical and fiscal progress for a particular NIST-wide program.
o. Program, Project, or Activity (PPA) - major area of work for which funding is identified in the budget submission (budget subactivities and line items) to Congress or as provided in the enacted appropriations bill or committee reports accompanying the appropriations bill.
p. Reapportionment - A revision approved by OMB of a previous apportionment.
q. Reclassification - Any change in the project budget/program code designation not involving a change in program objectives.
r. Reprogramming - The shifting of resources within an appropriation account from one PPA to another to use them for purposes other than those outlined in the budget justifications or expressed as Congressional intent in the enacted appropriations bill and committee reports.
s. Rescission - A Presidential request that Congress cancel (rescind) all or part of an appropriation or available unobligated balances. Generally, amounts proposed for rescission are withheld for up to 45 calendar days of continuous session while the Congress considers the proposals. Unless both Houses of the Congress complete action on a rescission bill within that time period, the budget authority must be made available for obligation. Congress may also initiate rescissions through its own appropriations process. Such action occurs for various reasons, including changing priorities, program terminations, excessive unobligated balances, and program slippage.
t. Reserve - Portions of appropriations, funds, or contract authority set aside for contingencies or savings. Reserves established by OMB on an apportionment can only be released by means of an approved reapportionment. Such reserves must be reported to the Congress under the provisions of the Impoundment Control Act of 1974.
u.Working Capital Fund - The NIST revolving fund established
by Congress in 1950 (see Subchapter 8.07).
8.04.07
RESPONSIBILITIES
a. The responsibilities of the NIST Chief Financial Officer with regard
to all statutory funding received by NIST include:
(1) Developing financial management systems and procedures consistent with the requirements of the DoC Budget and Program Analysis Handbookb. The Chief Financial Officer (CFO) and the Deputy Chief Financial Officer, work in concert with the Chief of the Budget Division and the Chiefs of the Finance Division and Business Systems Division in developing procedures to provide financial and employment data needed for administrative control and reporting requirements and for maintaining liaison with the DoC Office of Budget and the Office of Financial Management on resolution of problems.
(http://www.osec.doc.gov/bmi/budget/Budget%20Handbook.htm), and Accounting Principles and Standards Handbook (http://www.osec.doc.gov/ofm/Accounting/cover.html).(2) Allocating funds to heads of Operating Units (OUs);
(3) Ensuring that operations are maintained within the limits of approved apportionments, financial plans, and operating budgets; and
(4) Providing notification to appropriations committees and obtaining proper clearances prior to proceeding with reprogramming actions.
(1) Specific responsibilities of the Chief of the Budget Division are as follows:c. OU Directors and Chief Officers are responsible for establishing division operating budgets and project authorizations and ensuring that operations are maintained within limits of allocations issued by the Budget Division.(a) Preparation of apportionment and reapportionment requests and backup documentation, and periodic reports and other required data;(2) Specific responsibilities of the Chief of the Finance Division are as follows:(b) Allocation of budgetary resources to OUs in support of the programmatic distribution of funds appropriated by Congress, apportionments approved by OMB, and decisions by the NIST Director;
(c) Issuance of operating budget reports to OUs and divisions reflecting the programmatic distribution of funds appropriated by Congress; and
(d) Clearance and/or preparation and release of financial data from official records in response to miscellaneous external requests for information.
(a) Organizing, planning, developing, coordinating, and managing a comprehensive accounting/finance program for NIST; and(3) The Chief of the Business Systems Division is responsible for maintaining a financial management system that produces reports which show accrued costs, total obligations, unobligated balances, and total budgetary resources available to NIST.(b) Certifying the accuracy of official accounting records and reports.
d. Specific responsibilities regarding operating budgets and administrative
control of funds are given in Appendix A.
8.04.08
PROCEDURES
The appendices contain detailed budget and accounting procedures related
to appropriated funding. NIST has three appropriations which receive funding
on an annual basis. These appropriations are the Scientific and Technical
Research and Services (STRS), the Industrial Technology Services (ITS),
and the Construction of Research Facilities (CRF). There are specific
differences that pertain to these appropriations regarding the distribution
of funding as described in detailed in the Appendices.
8.04.09
CONTENT OWNER
The Content Owner of this subchapter is the NIST Budget Division.
8.04.10
EFFECTIVE DATES
7/31/09
REFERENCES
All public laws, regulations, administrative directives, and pertinent
publications relevant to Section 8.04 of the NIST Administrative Manual
are listed in the Procedural Guidance Section of Appendix A contained within
this document.