TABLE OF CONTENTS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05844A000100010012-7
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 4
• Document Creation Date: December 9, 2016
• Document Release Date: July 31, 2000
• Sequence Number: 12
• Publication Date: January 16, 1959
• Content Type: MISC

Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
INSTRUCTIONS RELATING TOPORTION-
MENTS AND REPORTS ON BUDGET STATUS
TABLE OF CONTENTS
Purpose-----------?- -----
Standard forms prescribed-----------------
Assistance in preparation of schedules -------
Accounting support for budget control and
reports---------- -------------
Alternative requirements--------------------
PART I.-GENEELAL REQUIREMENTS
purpose and nature of apportionments------ 111
2
Data for making apportionments-----------
System of administrative control under ap-
---------------------------- 14
portionments. 13
Purpose and nature of reports--------------
Information to be reported on violations----- 15
PART II.-TERMINOLOGY AND CONCEPTS
Terminology ------------------------------
Concept of obligations and accrued expendi-
tures ------------------------------------
PART III.-APPORTIONMENT AND REAPPOR-
TIONMENT SCHEDULE--OBLIGATION BASIS
Distribution of apportionments on Standard 31
Forms 132-------------------------------
Apportionment and Reapportionment Sched-
ule-Obligation. Basis (Standard Form
132) ----------?--------------------------
LIST OF
Exhibit No.
Apportionment and Reapportionment Sched-
ule-Obligation Basis:
One-year appropriation-original appor-
tionment------------------------------ 32A
No-year appropriation - reapportion-
ment------------- ------------------
Report on Budget Status-Obligation Basis:
Final report--one-year account --------- 41A
PART IV.-REPORT ON BUDGET STATUS-
OBLIGATION BASIS, AND SUBSIDIARY RE-
PORTS
Section No.
Report on Budget Status-Obligation Basis
(Standard Form 133)------------------- 41
Subsidiary reports------------------------- 42
PART V.-APPORTIONMENT AND REAPPOR-
TIONMENT SCHEDULE -ACCRUAL BASIS
AND REPORT ON BUDGET STATUS-AC-
CRUAL BASIS
Distribution of apportionments on Standard
Form 142 ------------------------------- 51
Apportionment and Reapportionment Sched-
ule-Accrual Basis (Standard Form 142) - 52
Report on Budget Status--Accrual Basis
(Standard Form 143) -------------------- 53
PART VI.-INSTRUCTIONS FOR THE REPORT-
ING OF SPECIAL TYPES OF TRANSACTIONS
Charges and credits between appropriation
accounts -------------------------------- 61
Project orders and similar arrangements_.-_- 62
Investments in U. S. Government securities-- 63
Foreign currency funds-------------------- 64
-,Immediately available" appropriations----- 66
EXHIBITS
Exhibit Na.
Report- on Budget Status--Obligation Basis-
Continued
Monthly report-one-year account------ 41B
Monthly report--no-year account ------- 41C
Report on Applied Costs and Accrued Ex-
penditures ------------------------------- 42
Apportionment and Reapportionment Sched-
ule-Accrual Basis-----------------------
Report on Budget Status-Accrual Basis----- 53
No'rE.-All pages are dated July 1957 except the last page of sec. 32 and exhibit 41B.
Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
 Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
INSTRUCTIONS RELATING TPORTION-
The distribution of apportionments shall be based
on a careful forecast of the obligations to be in-
curred under the work programs or operations
contemplated during the year. Where apportion-
ments are made for calendar quarters, it is essen-
tial that provision be made for any seasonal or
similar variations in fiscal requirements. Where
such factors make it necessary to request appor-
tionments in varying amounts, a suitable explana-
tion shall be furnished, preferably on a. separate
sheet.
In cases where the apportionment request antici-
pates the need for a supplemental appropriation in
accordance with the conditions set forth in subsec-
tion (e) (1) of section 3679, Revised Statutes, as
amended, or in any other applicable law (such as
sec. 210 of the General Government Matters Ap-
propriation Act, 1958, 71 Stat. 55), a notation to
that effect shall be made on the form, and three
copies of the determination required by the law to
be made by the ;agency head shall be transmitted
with the apportionment request. The need for a
supplemental will usually be reflected in quarterly
apportionments by making the request for the fourth
quarter less than the amount which will be required.
For apportionments by activities, the amount re-
quested for each activity must provide for carrying
on that activity until the supplemental appropria-
tion is expected to become available. The amount
of the anticipated supplemental appropriation must
be fully justified. Action on the apportionment does
not commit the Bureau of the Budget as to the
amount of the supplemental which will subsequently
be recommended to the President or transmitted to
Congress.
On reapportionment requests, enter in the space
provided in the stub column the amount of obliga-
tions incurred applicable to each time-period appor-
tionment as of the latest available date. In cases
where recoveries of prior obligations are apportioned
on an indefinite basis, the apportionments to date
in the column "Information submitted by agency"
will include the amount shown on line 4A in addi-
tion to specific amounts apportioned.
Apportionments previously established are not
subject to change after the close of the period for
which the apportionment is made. Revisions may
be proposed only in amounts for the current and
future periods. Where the amount of cumulative
apportionments through the current period is to be
decreased below the previous cumulative figure at
the end of the preceding period, the current appor-
tionment shall be revised to a minus figure.
Line 8. Reserves.-In apportioning any appropri-
ation, reserves may be established by the Bureau of
the Budget to effect savings which are made pos-
sible by or through changes in requirements, greater
efficiency of operations, or other developments sub-
sequent to the date on which such appropriation
was made available, and to provide for contingen-
cies. For general and special fund accounts, such
reserves shall apply to appropriated amounts (lines
1 and 2) unless otherwise specified on the appor??
tionment form. If other amounts actually becoming
available are less than anticipated, the difference
must be applied to apportionments rather than
reserves. Reserves once established may be released
only by the Bureau of the Budget. Whenever it is
determined by the Director of the Bureau of the
Budget that any amount so reserved will not be re-
quired to carry out the purposes of the appropria-
tion concerned, such amount will be recommended
by him for rescission pursuant to the provisions of
section 3679 (c) of the Revised Statutes, as amended.
Line 8A. For savings.-Enter the amounts
which are to be reserved for savings in the cur-
rent fiscal year.
Line 8B. For obligations to be incurred in
subsequent years.-Enter the amounts of no-
year or multiple-year appropriations which
are to be reserved for obligations to be incurred
in subsequent fiscal years. Where agencies have
reserves established against both appropriations
and contract authorization, a footnote shall be
used to indicate that portion of the reserve
which is established against the contract au-
thorizations.
Line 8C. For other contingencies.-Enter the
amounts to be reserved for contingencies other
than those on line 8B. An explanation shall be
submitted in connection with all such items.
Line 9. Total apportionments and reserves.-En-
ter the sum of lines 7 and 8. This sum should be
the same as the amount reported on line 6.
Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
 Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
INSTRUCTIONS RELATING 'I`PORTION-~`
MENTS AND REPORTS ON BUDGET STATUS Exhibit 41~~
STANDARD FORM 133
(Revised June: 1957)
Bureau of the Budget
Circular No. A-34
REPORT ON BUDGET STATUS
Obligation Basis
AGENCY
Department of Government
6. TOTAL AVAILABLE _____________________--_-_____________--___-___-__-
Status of Amounts Available
7. Accrued expenditures ------------------------ ($ 127,890)
8. Undelivered orders outstanding:
A. Change in advances outstanding (+ or -)------------
B. Change in unpaid undelivered orders (+ or -) ------
C. Adjustments and transfers (+ or ) _------- -------
9. Obligations incurred---------- ------- - ($ 129, 500)
10. Unobligated balances of apportionments and reserves:
A. Available Category A apportionments__________________
_________________
onmen
t
s
i
t
Available Category B appor
B
Expired
accounts
1. New obligational authority:
A. Appropriations realized -------------------------------------
B. Appropriations anticipated (indefinite) ----------------
Other new authorizations ( reappropriation )
C
20,000
20,000
.
D. Net transfers (+ or -) ------------ ($ 0 f )
/37)000
/37,000
2. Unobligated balance:
Earned or received
-
----- --------- ($ 450
A
1,100
1,100
--
-
.
e in unfilled customers' orders (+ or -) ------
Chan
B
11,500
11,500
g
.
C. Anticipated for rest of year___________________________
13,400
13,400
4. Recoveries of prior obligations:
A. Actual------------------------------------ ($ )
B. Anticipated for rest of year______________________________,
5. Restorations (+) and writeoffs (-)--- ($
Sheet --1----- of --- ------------
Period ended:
12/31/58
9890301
692,400
$129,960
822,360
19,000
-13,000
6,000
127,400
-115,460
11,14o
838,000
1,500
839,500
3,000
3,000
.
841 OCO
C. Apportionments for subsequent time periods ------------ ,
D. Reserves----------------------------------------------------------- 1, 000
11. Other unobligated balances------------------------------------------
1,683,000
12. TOTAL AVAILABLE ______________________-__-_-___-_____________-____-
Relation of Obligations to Net Disbursements
13. Net unpaid obligations:
A. As of July 1------------------------------------------------------
B.. Obligations transferred (+ or -)------------------------
C, 136 000
At end of reporting period_______________ ______ _65 __ 68
) 6;400
14. Net disbursements___ ------------------------------ ($
841,000
194,745 194,745
63,785 199,785
132,460 821,860
rL(~Jr41 1%1Fi/59
' 1 -
~ (Authorized officer) cer (Date)
U. S. GOVERNMENT PRINTING OFFICE: 1257-04 29596
Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7
 Approved For Releae 2000/08/29 : CIA-RDP78-05000100010012-7
INSTRUCpt- RELATING TO APPORTION-
MENTS AND REPORTS ON BUDGET STATUS
REPORT ON BUDGET STATUS
OBLIGATION BASIS
(Standard Form 188)
Monthly Report-No-year Account
This amount must agree with the bal-
ance reported on the final standard form
133 for the preceding year, and with
the unoblig ated balance certified under
section 1311 of the Supplemental Ap-
propriation Act, 1955.
These entries reflect material adjust-
ments downward of obligations pre-
viously reported. Whenever recoveries
of prior obligations have been appor-
tioned on an indefinite basis, no amount
will be reported on line 4B.
This entry is the difference between ap-
portionments in Category A through
the end of the current quarter and the
obligations incurred through the report-
ing period.
This entry is the difference between ap-
portionments in Category B through
the end of the current time period and
the obligations incurred through the re-
porting period. If the apportionments
in Category B are for the year as a
whole rather than by time periods (as
in this example), this amount will be the
difference between the total amount
apportioned in this category and the
obligations incurred through the re-
porting period, and a special analysis
of obligations incurred by category of
apportionment will be shown on the re-
verse of the form or on an attachment
thereto.
This amount must agree with the total
of all reserves on the most recently ap-
proved standard form 132.
This amount must agree with the
amount reported on line 13C of the
final standard form 133 for the preced-
ing year.
Net disbursements are to be reported
on the basis of checks issued, less collec-
tions credited to the account and ac-
knowledged by a disbursing office or
depositary bank, consistent with Treas-
ury reports. This entry is equal to the
sum of lines 9+13A+13B-13C--
3A-3B-4A.
1q'jA d37INTINC OFFICE : 1957 0 -443885
NO SIAro 1V SIA
l5W~ z# it zl l3
Approved For Release 2000/08/29 : CIA-RDP78-05844A000100010012-7