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The dataset generation failed because of a cast error
Error code: DatasetGenerationCastError
Exception: DatasetGenerationCastError
Message: An error occurred while generating the dataset
All the data files must have the same columns, but at some point there are 1 new columns ({'Processed Text'}) and 5 missing columns ({'Question', 'ID', 'Answer', 'U', 'A'}).
This happened while the csv dataset builder was generating data using
hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process/chunks/OMB Circular A-11 Section 120 Apportionment Process.csv (at revision 9b292947aeb1af8553a284fd0c11013cffb929e0), ['hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process@9b292947aeb1af8553a284fd0c11013cffb929e0/OMB Circular A-11 Section 120 Apportionment Process.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process@9b292947aeb1af8553a284fd0c11013cffb929e0/chunks/OMB Circular A-11 Section 120 Apportionment Process.csv']
Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)
Traceback: Traceback (most recent call last):
File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1837, in _prepare_split_single
writer.write_table(table)
~~~~~~~~~~~~~~~~~~^^^^^^^
File "/usr/local/lib/python3.14/site-packages/datasets/arrow_writer.py", line 765, in write_table
self._write_table(pa_table, writer_batch_size=writer_batch_size)
~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/datasets/arrow_writer.py", line 773, in _write_table
pa_table = table_cast(pa_table, self._schema)
File "/usr/local/lib/python3.14/site-packages/datasets/table.py", line 2369, in table_cast
return cast_table_to_schema(table, schema)
File "/usr/local/lib/python3.14/site-packages/datasets/table.py", line 2297, in cast_table_to_schema
raise CastError(
...<3 lines>...
)
datasets.table.CastError: Couldn't cast
Processed Text: string
-- schema metadata --
pandas: '{"index_columns": [{"kind": "range", "name": null, "start": 0, "' + 407
to
{'ID': Value('float64'), 'U': Value('string'), 'Question': Value('string'), 'A': Value('string'), 'Answer': Value('string')}
because column names don't match
During handling of the above exception, another exception occurred:
Traceback (most recent call last):
File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1369, in compute_config_parquet_and_info_response
parquet_operations, partial, estimated_dataset_info = stream_convert_to_parquet(
~~~~~~~~~~~~~~~~~~~~~~~~~^
builder, max_dataset_size_bytes=max_dataset_size_bytes
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
)
^
File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 948, in stream_convert_to_parquet
builder._prepare_split(split_generator=splits_generators[split], file_format="parquet")
~~~~~~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1683, in _prepare_split
for job_id, done, content in self._prepare_split_single(
~~~~~~~~~~~~~~~~~~~~~~~~~~^
gen_kwargs=gen_kwargs, job_id=job_id, **_prepare_split_args
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
):
^
File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1839, in _prepare_split_single
raise DatasetGenerationCastError.from_cast_error(
...<4 lines>...
)
datasets.exceptions.DatasetGenerationCastError: An error occurred while generating the dataset
All the data files must have the same columns, but at some point there are 1 new columns ({'Processed Text'}) and 5 missing columns ({'Question', 'ID', 'Answer', 'U', 'A'}).
This happened while the csv dataset builder was generating data using
hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process/chunks/OMB Circular A-11 Section 120 Apportionment Process.csv (at revision 9b292947aeb1af8553a284fd0c11013cffb929e0), ['hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process@9b292947aeb1af8553a284fd0c11013cffb929e0/OMB Circular A-11 Section 120 Apportionment Process.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A11-Section-120-Apportionment-Process@9b292947aeb1af8553a284fd0c11013cffb929e0/chunks/OMB Circular A-11 Section 120 Apportionment Process.csv']
Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)Need help to make the dataset viewer work? Make sure to review how to configure the dataset viewer, and open a discussion for direct support.
ID float64 | U string | Question string | A string | Answer string |
|---|---|---|---|---|
1 | User | What is the primary purpose of an apportionment in Federal budget execution? | Agent | An apportionment is an OMB-approved plan governing the use of budgetary resources. It limits the obligations an agency may incur by time, program, project, activity, object, or a combination of these factors. It may also impose limits on nonfinancial resources such as personnel or property. The approved apportionment i... |
2 | User | Why is an approved apportionment legally significant rather than merely advisory? | Agent | An approved apportionment establishes enforceable limits on the use of Federal resources. Agencies must execute programs within the amounts, periods, activities, and conditions approved by OMB. The limits are incorporated into the agency’s administrative control of funds. Exceeding an apportionment can trigger formal i... |
3 | User | What is adjustment authority in the apportionment process? | Agent | Adjustment authority permits specified changes to an approved apportionment without requiring a new reapportionment request. OMB must authorize the adjustment in a footnote or other written approval. The Adjustment Authority Provided row must generally show “YES” in its line-split field. The authorization identifies wh... |
4 | User | How does the Antideficiency Act affect apportionment administration? | Agent | The Antideficiency Act prohibits agencies from obligating or disbursing more than legally available amounts. The prohibition applies to appropriations, apportionments, allotments, suballotments, and other formal subdivisions of funds. Agencies must establish controls that prevent obligations from exceeding these limits... |
5 | User | What makes an amount available for current-year obligation on an apportionment? | Agent | An amount is available for current-year obligation when OMB places it on Category A, Category B, or Category AB lines. Category A controls resources by time period. Category B controls them by program, project, activity, object, or similar purpose. Category AB combines a programmatic designation with a time period. The... |
6 | User | What is the purpose of Category C apportionment lines? | Agent | Category C lines show amounts planned for obligation in future fiscal years. They apply only to multi-year and no-year accounts. The amounts are not available for obligation in the future year solely because they appeared on an earlier apportionment. OMB must approve a new apportionment in the later fiscal year. The fu... |
7 | User | How does an automatic apportionment differ from a written apportionment? | Agent | An automatic apportionment is established through an OMB bulletin or a provision in the circular. It usually provides a formula that agencies use to calculate the amount available. A written apportionment generally contains specific approved amounts. Written apportionments are typically approved by an OMB Deputy Associ... |
8 | User | What are carryover amounts in a multi-year or no-year account? | Agent | Carryover amounts are unobligated balances remaining from prior fiscal years. They remain legally unexpired in a multi-year or no-year TAFS. They are not automatically available for current-year obligation without an applicable apportionment. Until OMB issues a written apportionment, carryover is generally automaticall... |
9 | User | What is an exception apportionment during a continuing resolution? | Agent | An exception apportionment is a written apportionment issued during a continuing resolution. It replaces the normal automatic continuing-resolution treatment for the affected account. It may be used when a general formula does not adequately support the account’s operations. The approval typically specifies account-spe... |
10 | User | What role do footnotes play in controlling apportioned resources? | Agent | Footnotes provide directions and conditions that cannot be expressed fully through line numbers and dollar amounts. A footnote may delay obligation until an agency completes a specified action. It may also explain the source or treatment of a budgetary resource. OMB footnotes associated with apportioned amounts are leg... |
11 | User | What is the difference between a deferral and an amount withheld pending rescission? | Agent | A deferral temporarily makes budgetary resources unavailable for obligation. An amount withheld pending rescission is set aside while the President seeks legislation canceling the authority. Both actions are forms of impoundment governed by statutory procedures. They are displayed on separate unapportioned lines. Agenc... |
12 | User | What are memo obligations on an apportionment request? | Agent | Memo obligations are obligations already incurred during the current fiscal year when the request is prepared. They are entered in a memorandum column rather than added to available resources. The request must identify the date through which the obligations are reported. The amounts help OMB evaluate the feasibility of... |
13 | User | What is the purpose of program reporting categories? | Agent | Program reporting categories provide additional detail for reporting obligations on the SF 133. They allow agencies and OMB to view obligations below the level of the apportioned line. The categories should correspond to elements that the agency can track in its financial systems. They do not apportion funds or create ... |
14 | User | What is a reapportionment? | Agent | A reapportionment is a new OMB-approved apportionment issued during the same fiscal year. It changes the distribution or treatment established by an earlier approval. Agencies request one when resources, program plans, or execution conditions materially change. A reapportionment may revise Category A, B, AB, or other a... |
15 | User | What information is contained in a Treasury Appropriation Fund Symbol? | Agent | A TAFS combines the Treasury agency or department code with the Federal account symbol. It also identifies the period of availability of the resources. That period may be annual, multi-year, or no-year. Allocation-account information may be included when applicable. The symbol provides the account-level structure used ... |
16 | User | Why are apportionments generally prepared at the TAFS level? | Agent | The TAFS identifies the statutory account and period of availability for the resources. These characteristics determine how the funds may be obligated and reported. Combining legally distinct TAFSs could obscure differences in authority. OMB therefore apportions each TAFS separately. Allocation accounts may require spe... |
17 | User | Which Federal accounts are generally required to be apportioned? | Agent | All TAFSs are generally required to be apportioned. The requirement applies unless a statute or OMB-approved exemption covers the account. It also applies to many multi-year and no-year resources that remain available for obligation. The agency must not assume that permanent authority is automatically exempt. The accou... |
18 | User | What kinds of TAFSs may be exempt from apportionment by law? | Agent | A statute may expressly exempt a TAFS from apportionment. Section 1511 of title 31 also identifies certain exemptions. Other laws may provide account-specific treatment. The agency should verify the exact legal basis for the exemption. The existence of permanent or indefinite authority alone does not necessarily establ... |
19 | User | Why are accounts available only for transfer sometimes exempt from apportionment? | Agent | Some TAFSs exist solely to transfer resources to other accounts. They do not directly incur program obligations. OMB may therefore treat the receiving TAFSs as the appropriate place for apportionment control. The transfer-only account remains subject to the governing statutory authority. OMB may require apportionment i... |
20 | User | Why are expired TAFSs generally exempt from new apportionment action? | Agent | Expired TAFSs are no longer available for new obligations. Their activity is limited to valid adjustments and payments associated with obligations incurred earlier. The last apportionment approved during the unexpired phase continues to govern that activity. OMB therefore does not issue ordinary new apportionments for ... |
21 | User | Why may a fully obligated account be exempt from apportionment at the start of a fiscal year? | Agent | An account that has already obligated all of its resources has no remaining authority for new commitments. There is therefore no unobligated amount for OMB to distribute. Existing obligations may still produce later outlays. Those payments remain subject to applicable accounting and legal controls. The exemption does n... |
22 | User | What types of accounts may OMB exempt under its statutory discretion? | Agent | OMB may exempt specified management funds from apportionment. It may also exempt certain payments of claims, judgments, refunds, and drawbacks. Private relief payments made to designated recipients may receive similar treatment. Interest on or retirement of the public debt may be exempt. Confidential items and some for... |
23 | User | How should an agency report a TAFS containing both apportioned and exempt resources? | Agent | The agency must show the full amount of the TAFS’s budgetary resources. Resources subject to apportionment are placed on the appropriate Category A, B, AB, or C lines. The exempt portion is shown on line 6183. The two portions must reconcile to the total resources available. This presentation preserves transparency wit... |
24 | User | Why must multi-year and no-year TAFSs be apportioned every fiscal year? | Agent | An apportionment lasts no longer than one fiscal year. Unobligated balances may remain legally available after year-end, but the previous apportionment does not carry forward automatically. OMB must approve a current-year plan for the remaining resources. Until then, carryover amounts are treated as apportioned at zero... |
25 | User | Can an agency incur obligations before receiving an approved apportionment? | Agent | An agency generally may not incur obligations without an applicable OMB-approved apportionment. The approval may be written or automatic. An exception applies when the relevant account is legally exempt from apportionment. Obligations above the approved amount may violate the Antideficiency Act. Agencies must therefore... |
26 | User | Why can an apportionment not settle a legal question about the availability of funds? | Agent | An apportionment distributes resources that are otherwise legally available. It does not create authority that Congress did not provide. OMB approval also does not establish that a proposed purpose is lawful. Legal questions must be resolved through agency counsel or other appropriate legal channels. Agencies should no... |
27 | User | What information appears in the header of an apportionment? | Agent | The header identifies the fiscal year covered by the request. It identifies the TAFS and typically shows the agency, bureau, and account title. It also references the public law or laws providing the resources. Descriptive entries may be used when multiple laws or carryover are involved. The header provides the legal a... |
28 | User | What are the two required substantive sections of every apportionment? | Agent | Every apportionment contains a Budgetary Resources section. It also contains an Application of Budgetary Resources section. The first shows the amounts available to the TAFS. The second shows how those amounts are apportioned, deferred, withheld, or otherwise applied. The totals in the two sections must reconcile. |
29 | User | What additional section appears on certain guaranteed-loan apportionments? | Agent | Guaranteed-loan financing accounts may include a Guaranteed Loan Levels and Applications section. It identifies current-year and unused prior-year program-level limitations. It also shows how the loan level is distributed. The distribution may be by quarter, program, risk category, or a combination. The total applicati... |
30 | User | Why is the Budgetary Resources section essential to OMB review? | Agent | The section shows the sources and amounts of funding entering the TAFS. It allows OMB to determine the total legally available for apportionment. Particular applications may be tied directly to specific resource lines. The detail also supports comparisons with the President’s Budget and the SF 133. It provides the fina... |
31 | User | How does the Budgetary Resources section support consistency across Federal reports? | Agent | The section uses line numbers that correspond with the Program and Financing schedule. The same line framework is also used in the SF 133. This allows OMB and agencies to compare formulation and execution data. Budget Enforcement Act classifications are also conveyed through the structure. The common framework reduces ... |
32 | User | Why is the apportionment considered the first step in budget execution? | Agent | It converts available budgetary resources into an OMB-approved execution plan. Agencies use the approved amounts to establish allotments and internal controls. The information is posted to financial and fund-control systems. Programs then operate within those limits. Without that initial control, the agency would lack ... |
33 | User | Does OMB approval make every resource immediately available for obligation? | Agent | OMB approval alone does not make every listed resource immediately obligable. The agency must first allot the apportioned amount according to its fund-control regulations. Anticipated resources cannot be obligated until they are realized. Footnotes may also condition availability on a specified event or agency action. ... |
34 | User | How does Category A apportionment control an agency’s spending? | Agent | Category A distributes budgetary resources by fiscal quarter. Lines 6001 through 6004 correspond to the four quarters. The structure limits the pace at which obligations may be incurred. Unused amounts may remain available later in the year unless the apportionment states otherwise. Agencies must track obligations agai... |
35 | User | How does Category B apportionment control an agency’s resources? | Agent | Category B distributes resources by program, project, activity, object, or another programmatic basis. Lines 6011 through 6110 are used for these amounts. A TAFS may have a single Category B line or many separate projects. The agency may not exceed the amount approved for a Category B item. The structure allows OMB to ... |
36 | User | What is Category AB apportionment? | Agent | Category AB combines programmatic and time-based controls. It distributes specified projects or activities by fiscal quarter. The line structure permits up to twelve separately identified projects. Each project can have an amount for each quarter. This approach is useful when OMB needs to control both what is funded an... |
37 | User | How many projects may be shown through the standard Category AB line structure? | Agent | The standard structure supports up to twelve projects. Four lines are reserved for each project. Those lines correspond to the first through fourth quarters. The available line range extends from 6111 through 6158, with the total structure continuing through the applicable final line. Agencies needing a different struc... |
38 | User | Why can one apportionment contain multiple apportionment categories? | Agent | Different resources or programs may require different types of control. An account might need quarterly limits for administrative expenses and project limits for grants. Multi-year amounts may also require Category C treatment. OMB may combine categories to reflect the account’s operating needs and risks. The agency mu... |
39 | User | What is the purpose of line 6180? | Agent | Line 6180 displays amounts withheld pending rescission. The amount is not currently available for obligation. Its use generally accompanies a Presidential rescission proposal. The agency must coordinate with OMB before using the line. Required impoundment reporting must also be completed. |
40 | User | What is the purpose of line 6181? | Agent | Line 6181 displays deferred budgetary resources. These resources are temporarily not available for obligation. The deferral must have a lawful basis under the Impoundment Control Act. The agency must submit the required explanation of reasons and effects. Use of the line requires prior consultation with OMB. |
41 | User | What is the purpose of line 6182? | Agent | Line 6182 shows the unapportioned balance of a revolving fund. The amount remains part of total budgetary resources. It is not currently distributed for obligation through Category A, B, AB, or C. OMB may use the line to preserve a reserve or reflect operating needs. Any later use may require reapportionment or other O... |
42 | User | What is the purpose of line 6183? | Agent | Line 6183 identifies resources exempt from apportionment. It is used when a TAFS contains both exempt and nonexempt amounts. The exempt amount remains part of the account’s budgetary resources. It is not subject to the legal limits imposed by the apportioned lines. The agency must still comply with the underlying statu... |
43 | User | Why must GTAS obligation reporting mirror the latest approved apportionment? | Agent | Treasury needs obligation data at the same level of detail that OMB used to apportion the account. This permits automated comparison between approved limits and reported execution. If OMB uses multiple Category B projects, the agency must report obligations for each project. The same detail continues into the expired p... |
44 | User | How do program reporting categories affect GTAS reporting when there is one Category B project? | Agent | Program reporting categories can subdivide the obligations beneath the single Category B project. The agency reports each category separately in GTAS. The total categories support a more meaningful SF 133 presentation. They do not change the legal Category B limit. Their purpose is reporting detail rather than fund con... |
45 | User | What must reconcile within the guaranteed-loan section of an apportionment? | Agent | The total guaranteed-loan program level must equal the total applications of that level. Current-year and unused prior-year amounts may both be included. Applications may be divided by quarter or program. They may also be divided by risk category. Any mismatch indicates that the loan limitation has not been fully distr... |
46 | User | How are allocation accounts reflected in an apportionment package? | Agent | An allocations tab may identify the child accounts expected to receive nonexpenditure transfers. The parent TAFS and allocation TAFSs must be clearly linked. Unless separately apportioned, the children follow the parent’s approved amounts and conditions. The allocation accounts remain subject to the Antideficiency Act.... |
47 | User | Is an OMB cover letter part of the legally binding apportionment? | Agent | A cover letter may accompany an approved apportionment. It may provide background, explanation, or administrative information. The cover letter itself is not subject to the Antideficiency Act. It does not ordinarily establish the legal obligation limits. The controlling terms are found in the approved apportionment and... |
48 | User | Which apportionment footnotes are subject to the Antideficiency Act? | Agent | OMB footnotes associated with the Application of Budgetary Resources are subject to the Antideficiency Act. These footnotes qualify or restrict apportioned amounts. They may establish conditions that must be met before obligation. Agency personnel must understand and execute those conditions. Violating a binding footno... |
49 | User | Are program reporting categories subject to the Antideficiency Act? | Agent | Program reporting categories are not apportionment limits. They are not subject to the Antideficiency Act. Their amounts may differ from the actual distribution of obligations. Agencies must nevertheless report obligations accurately by category. A failure to follow the reporting structure is a reporting problem rather... |
50 | User | When can an attachment become part of an approved apportionment? | Agent | An attachment becomes part of the apportionment when it is cited or incorporated by the approved document. It is then generally subject to the Antideficiency Act. This treatment can apply to Word, PDF, or Excel attachments. The apportionment must clearly state when an attachment is not legally controlling. Agencies sho... |
51 | User | How are most apportionment requests submitted and approved? | Agent | Most requests are processed through OMB’s secure web-based apportionment system. Agencies prepare an Excel-based request using the required structure. The system validates the file before submission. OMB reviews and approves the request electronically. The resulting approved file is returned to the agency. |
52 | User | What should an agency do when it encounters a technical problem with the apportionment system? | Agent | The agency should preserve the Excel file that produced the problem. It should provide a concise description of the issue. Technical questions may be sent to the designated apportionment support address. Substantive budget questions should be directed to the OMB representative. This division helps technical staff and p... |
53 | User | Can OMB approve an apportionment outside the web-based system? | Agent | OMB may use telephone, email, fax, or another method in limited circumstances. Such action is generally reserved for emergencies or other extenuating conditions. The approval remains legally effective when properly authorized. The agency and OMB should later process the same request through the normal system. This crea... |
54 | User | Is there a fixed number of lines required in every apportionment request? | Agent | The format contains standardized line numbers and columns. The number of lines actually used varies by account. A simple annual appropriation may require only a few resource lines. A revolving or credit account may require many more. Agencies should include lines that accurately describe the TAFS and coordinate optiona... |
55 | User | Why might an agency include a zero-value line in an apportionment request? | Agent | A zero-value line may preserve a standard presentation used for the account. It may distinguish applicable discretionary lines from inapplicable mandatory lines. It can also facilitate comparison with prior requests. The practice should not clutter the apportionment with irrelevant information. Agencies should coordina... |
56 | User | What fiscal-year information must appear in an apportionment header? | Agent | The header must identify the fiscal year for which the resources are being apportioned. This establishes the period covered by the OMB action. It is especially important for multi-year and no-year accounts that exist across several years. The header also supports version control and reporting. Agencies must not rely so... |
57 | User | How should a public-law reference be presented when several laws fund the account? | Agent | The header may use a descriptive reference indicating that multiple public laws apply. It does not need to force all authorities into one misleading citation. Supporting footnotes or attachments may identify the specific laws. The presentation should still make the legal source of the resources understandable. Agencies... |
58 | User | What information is stored in the hidden TAFS columns of an apportionment file? | Agent | The columns identify the Treasury agency code and account number. They also identify the beginning and ending fiscal years of availability. Allocation-account and subaccount data are included when applicable. The system checks these values during validation. Although often hidden for presentation, they must be correct ... |
59 | User | What does the IterNo line show? | Agent | The IterNo line records the number of OMB approvals for the TAFS during the fiscal year. The first approved request is iteration one. Each later reapportionment increases the iteration number. The system also identifies the date of the prior approval. This information creates a clear sequence of controlling apportionme... |
60 | User | What does the RptCat line indicate? | Agent | The RptCat line states whether the TAFS uses program reporting categories. The line-split field contains “YES” or “NO.” A “YES” indicates that a program-category tab should provide the reporting structure. A “NO” means obligations will be reported using the apportioned lines unless otherwise directed. The indicator sup... |
61 | User | What does the AdjAut line indicate? | Agent | The AdjAut line states whether OMB has granted adjustment authority. Its line-split field generally contains “YES” or “NO.” A “YES” must correspond with an approved footnote or other written authority. The authority defines which adjustments may occur without a new request. The indicator alone does not create unrestric... |
62 | User | How should an estimated unobligated balance be identified? | Agent | The balance is entered on line 1000. The line split should include the letter “E” to indicate an estimate. The estimate may be necessary before final year-end accounting is complete. Once the actual balance is known, the agency should use the letter “A.” A reapportionment may be required if the difference exceeds permi... |
63 | User | How should the discretionary portion of a split-account balance be identified? | Agent | The line split on line 1000 must begin with the letter “D.” The line description should also begin with the word “Discretionary.” Estimated discretionary balances may use “DE.” Actual discretionary balances may use “DA.” This convention allows OMB and Treasury to distinguish discretionary and mandatory carryover within... |
64 | User | Can line splits be used to distinguish different sources of offsetting collections? | Agent | Line splits may separate two or more amounts that would otherwise appear on the same resource line. Agencies can use them to identify distinct collection sources. They may also distinguish direct and reimbursable balances. The split should provide meaningful analytical detail. Line splits are not permitted in the Appli... |
65 | User | What belongs in the Previous Approved column on the first request of the fiscal year? | Agent | The Previous Approved column should be left blank. There has been no prior OMB approval for that TAFS in the fiscal year. Entering zero could imply that a formal prior amount existed. The blank distinguishes an initial request from a reapportionment. Later requests use the prior OMB Action amounts. |
66 | User | What belongs in the Previous Approved column on a reapportionment request? | Agent | The column should contain the OMB Action amounts from the latest approved apportionment. It should also reflect permitted adjustments made since that approval. Automatic adjustments should be included when applicable. Associated prior footnote indicators must also be shown. This provides a complete starting point for e... |
67 | User | What belongs in the Agency Request column? | Agent | The Agency Request column contains the amounts the agency wants OMB to approve. It should present the complete revised plan, not merely the incremental change. The amounts must reconcile within the request. They must also reflect all known resources and program requirements. OMB may approve, modify, or reject the reque... |
68 | User | How is the OMB Action column initially populated? | Agent | The system places formulas in the OMB Action column. Those formulas initially equal the Agency Request amounts. OMB reviewers may change the values during review. The final OMB Action amounts become the legally approved limits. Agencies should execute against the approved column rather than their original request. |
69 | User | What happens when an OMB footnote conflicts with an agency footnote? | Agent | The OMB footnote controls the approved apportionment. Agency footnotes express the agency’s request or explanation. OMB may revise, replace, or reject them. The approved footnote column identifies the controlling text. Agencies must therefore review the returned file rather than assume their proposed language was accep... |
70 | User | How should the date for memo obligations be entered? | Agent | The date is entered on the RptCat row in the Memo Obligations column. The format is month-day-year. The date shows the reporting cutoff for the obligations listed. This allows OMB to compare the obligations with the proposed distribution. The agency should use the most current reliable information available. |
71 | User | Are cents permitted in apportionment amounts? | Agent | Apportionment amounts must be stated in whole dollars. Decimal points and cents are not permitted. Agencies may round amounts to the dollar. They may not round the request to thousands of dollars. The whole-dollar presentation supports precise legal and financial control. |
72 | User | What must an agency do when it rounds an amount upward to the next dollar? | Agent | The difference between the actual cents and the rounded amount is not available for obligation. The agency’s fund-control system must preserve that limitation. The apportionment should include a footnote explaining the rounding. This prevents the rounded presentation from creating additional legal authority. The accoun... |
73 | User | What numeric format is required in apportionment Excel files? | Agent | Numeric columns must contain whole numbers or blanks. Thousands separators should be used. Negative values should display a leading minus sign. Letters, asterisks, and other special characters are not permitted in numeric fields. The only date-format exception applies to the RptCat line in the Memo Obligations column. |
74 | User | When is the first apportionment request due for resources not dependent on current congressional action? | Agent | The request is due by August 21. This applies to resources such as permanent appropriations, carryover balances, reimbursements, and revolving-fund income. The date is established under statutory apportionment requirements. OMB expects an explanation when such a request is delayed. Agencies should begin preparation ear... |
75 | User | When is the first apportionment request due for resources dependent on current congressional action? | Agent | The request is due by August 21 or within ten calendar days after enactment, whichever is later. The rule applies when current congressional action determines all or part of the resources. Appropriations and substantive authorizing acts may trigger the deadline. Agencies should begin drafting once House and Senate fund... |
76 | User | When does the apportionment system open for preparation of a new fiscal year? | Agent | The system opens to agencies on August 1 or the following business day. Agencies may begin preparing templates at that time. The early opening supports August submission deadlines. It also allows users to resolve technical or structural issues. Preparation may begin before the system permits formal submission. |
77 | User | When may agencies begin submitting new-year requests through the system? | Agent | Agencies may begin submitting requests on August 13. This occurs after the system opens for preparation. The interval allows users to create and validate templates. Agencies should not wait until the statutory deadline to begin the process. Early submission supports timely OMB action. |
78 | User | Why can two TAFSs not be combined into one apportionment? | Agent | Each TAFS reflects distinct statutory authority and period of availability. Combining them could erase legal differences among accounts. The resulting totals might not reconcile with Treasury or enacted law. OMB must control each legally distinct TAFS separately. Agencies may package several requests together, but the ... |
79 | User | How should an agency package requests for several TAFSs? | Agent | Agencies should generally assemble related TAFS requests in one package or file. Requests for an independent agency, bureau, or similar subdivision should be grouped when practical. Each TAFS must still retain its separate structure and totals. OMB may direct a different packaging approach. Grouping improves review eff... |
80 | User | How can an agency cross-check the Budgetary Resources section? | Agent | The agency may compare amounts with the President’s Budget. It may also compare them with the latest SF 133. General-fund appropriations can be checked against Treasury warrants. Nonexpenditure transfers can be compared with Treasury records. These checks help detect inconsistencies before submission. |
81 | User | Who must approve an apportionment request within the agency? | Agent | An official with appropriate agency authority must review and approve the request. The agency’s internal controls determine the approval process. The official is not always required to sign the file sent to OMB. A signature may be required by agency policy or requested by OMB. The agency remains responsible for ensurin... |
82 | User | Who normally prepares a consolidated apportionment for allocation accounts? | Agent | The parent agency normally prepares the consolidated request. The request encompasses the parent TAFS and the recipient child accounts. OMB may approve another arrangement in particular cases. The parent must identify how much is available to each child. It must also provide the approved apportionment to the recipients... |
83 | User | How are parent and child allocation accounts generally apportioned? | Agent | Allocation transfers are generally apportioned at the same category level as the parent account. A parent Category A structure normally leads to corresponding time-based controls. A parent Category B structure normally leads to comparable programmatic controls. The child must follow the parent’s conditions unless separ... |
84 | User | Who is responsible for keeping a child allocation account within its approved amount? | Agent | The receiving agency is responsible for controlling its obligations. It may not exceed the amount specified in the consolidated apportionment. It also may not exceed the amount actually transferred by the parent. The child must follow applicable parent footnotes and conditions. The parent retains responsibility for the... |
85 | User | Why must parent and child agencies use the proper USSGL allocation-transfer accounts? | Agent | Correct USSGL treatment allows the transfer to crosswalk properly. It prevents duplication or omission in the SF 133. It also supports consistency with the President’s Budget. Both the parent and child must record complementary entries. Improper accounting can distort Government-wide resources and obligations. |
86 | User | What is the purpose of the Create Template function? | Agent | The function provides a properly formatted starting file. If the TAFS was previously apportioned in the fiscal year, the template includes the latest approved amounts. It can also use data from a prior year or another TAFS when necessary. The function populates structural elements such as iteration information. Using i... |
87 | User | What does the Validate Request function do? | Agent | Validation checks the request for mathematical and formatting errors. If the file passes, the system creates a submission-ready version. Additional tabs may be added for OMB footnotes, warrants, transfers, or SF 133 comparisons. The validated file must be downloaded and saved. Agencies should submit the validated versi... |
88 | User | What is the function of the Send tab? | Agent | The Send tab transmits a validated request. Authorized users may send the file directly to OMB. In some agencies, it is first sent to a central office for internal approval. The agency administrator controls who has submission privileges. Users without that authority may still prepare and validate requests. |
89 | User | What information can be obtained through the Run Reports function? | Agent | The function provides information associated with apportionment requests. Users may view the latest approved amounts. They may also review submission and approval dates. Other account-status information may be available. The reports support monitoring, reconciliation, and preparation of later requests. |
90 | User | What access is required to use the apportionment system? | Agent | The user must have a MAX user identification. The agency administrator must assign the user to an apportionment group. Additional permission is required to submit requests. Access may vary based on job responsibilities. Agencies should manage permissions as part of their internal controls. |
91 | User | When might an agency use a blanket written-letter apportionment? | Agent | OMB may issue one during a continuing-resolution period. It may cover certain resources such as spending authority from offsetting collections. The letter provides temporary written control outside the normal system. Once regular appropriations are enacted, the agency must return to the web-based process. Account-speci... |
92 | User | What is a footnote indicator? | Agent | A footnote indicator is a letter-and-number code placed next to a line. It shows that explanatory or controlling text is associated with the line. Indicators are entered for previous, agency-requested, or OMB-approved footnotes. Multiple indicators may be listed for one line. The corresponding text appears on the appro... |
93 | User | What does an “A” footnote indicator signify? | Agent | An “A” indicator identifies a footnote associated with the Application of Budgetary Resources. It applies to apportioned or unapportioned amounts in the lower section. The designation does not mean Category A. It may apply to Category A, B, AB, or C amounts. OMB-approved “A” footnotes are subject to the Antideficiency ... |
94 | User | What does a “B” footnote indicator signify? | Agent | A “B” indicator identifies a footnote associated with the Budgetary Resources section. It commonly explains the source or calculation of a resource. It may describe collections, recoveries, reductions, or transfers. Such footnotes are generally informational. The letter does not refer to Category B apportionment. |
95 | User | How should several footnotes be identified on one line? | Agent | Each indicator should be listed next to the applicable line. The indicators are separated by commas. An example would be “A1, A2, A3.” Each code must correspond with text on the appropriate tab. The presentation allows several conditions or explanations to apply to one amount. |
96 | User | When do cited attachments become subject to the Antideficiency Act? | Agent | Cited attachments generally become part of the approved apportionment. Their provisions are therefore legally controlling unless stated otherwise. The same rule can apply to additional spreadsheet tabs. A cover letter is excluded from this treatment. The agency should expressly state when an attachment is not subject t... |
97 | User | Is every apportionment request required to contain footnotes? | Agent | There is no universal footnote requirement. Many requests can be approved without any footnotes. Footnotes are used when information or conditions cannot be conveyed adequately by the lines alone. OMB may direct an agency to retain recurring account-specific footnotes. Previously approved controlling footnotes must als... |
98 | User | Why should a recurring account-specific footnote generally be retained? | Agent | A recurring footnote may reflect a continuing legal or programmatic condition. Removing it without consultation could alter how the account is executed. The agency should discuss any proposed deletion with OMB. Retention also preserves consistency across fiscal years. The approved current-year footnote remains the cont... |
99 | User | What footnote may be used to pay obligations associated with canceled appropriations? | Agent | An agency may request a footnote based on section 1553(b) of title 31. The footnote may apportion up to one percent of current appropriations for legitimate canceled-account obligations. It is generally relevant to annual and multi-year TAFSs. It is not normally needed for no-year accounts. The authority must be used o... |
100 | User | How does OMB ordinarily communicate approval of an apportionment? | Agent | OMB sends an email containing the approved Excel file. The message normally identifies itself as an approved apportionment. The file contains an Approval Info tab when the standard electronic process is used. The tab identifies the approving official and includes an authoritative signature mark. The agency should retai... |
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