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NASA Ball NASA
Procedural
Requirements
NPR 9330.1
Effective Date: August 01, 2017
Expiration Date: August 01, 2023
COMPLIANCE IS MANDATORY FOR NASA EMPLOYEES
Printable Format (PDF)

Subject: External Reports-Budget

Responsible Office: Office of the Chief Financial Officer


| TOC | Preface | Chapter1 | Chapter2 | AppendixA | AppendixB | AppendixC | ALL |

Appendix B. List of OMB A-11 Schedules, Requirements, and Guidance

B.1. This section is included to facilitate data entry into MAX A-11 for formulating the President's Budget Request. The entries below relate to budget information. For a full list of schedules and directions, refer to OMB Circular A-11, Part II, Section 3.

B.2. Policy Estimates of Budget Authority and Outlays, Schedule A. Schedule A reflects presidential policy estimates of budgetary authority, limitations, and outlays for the past fiscal year through the ninth year beyond the budget year. NASA submits policy data for all NASA accounts except credit financing accounts and Government-sponsored enterprises.

B.2.1. The report distinguishes between different categories of discretionary and mandatory spending for these policy estimates. (Discretionary spending is controlled through appropriations acts, and mandatory spending is controlled through other legislation, including spending for entitlement programs.)

B.2.2. Schedule A is not entered directly into MAX. The data for Schedule A is entered into Schedule X, with other data. The system then creates Schedule A. If Schedule A changes are needed, the appropriate data needs to be changed in Schedule X.

B.2.3. See OMB Circular No. A-11, Section 81, for guidance on how to prepare and categorize data.

B.3. Character Classification, Schedule C. Schedule C distinguishes, by NASA account, all budget authority, outlays, and offsetting receipts for investment activities from those for non-investment activities. Investments generate revenue that finance future activities with specific benefits and outcomes. Character classification is also used within these activities to distinguish between grants to state and local governments and direct Federal programs.

B.3.1. Schedule C investment activities are divided into three major groups: physical assets, research and development, and education and training. These groups are further divided into multiple segments, including distinguishing between direct Federal program investments and grants to state and local governments. Non-investment activities are divided between grants to state and local governments and direct Federal programs. Data is required for the prior fiscal year through the budget year.

B.3.2. See OMB Circular No. A-11, Section 84, to identify types of transactions to be included in reporting grants to state and local governments.

B.4. Receipts, Baseline Estimates, Schedule K. Schedule K includes baseline data on collections deposited into NASA receipt accounts for the current fiscal year through the ninth year beyond the budget year. The report distinguishes between baseline estimates for governmental receipts and for offsetting receipts, such as that received from the sale of commodities, property or assets, and education and training. Distinction is also made between mandatory receipts and discretionary receipts.

B.4.1. For discretionary receipts, the MAX system will project figures for the budget year through the ninth year following the budget year based on current year data. However, NASA should prepare baseline estimates through the ninth year following the budget year in the event the MAX-generated figures need to be adjusted.

B.4.2. See OMB Circular No. A-11, Section 81, for guidance on how to prepare this schedule.

B.5. Special and Trust Fund Receipts, Schedule N. Schedule N presents information for each NASA special and non-revolving trust fund. All activity for receipt and expenditure accounts associated with a fund is consolidated into one Schedule N report per fund. The report includes account adjustments and balances, appropriations, all receipts, and offsetting receipts.

B.5.1. Schedule N is not entered directly into MAX. The data for Schedule N is entered into Schedule R and Schedule X, with other data. The system then creates Schedule N.

B.5.2. See OMB Circular No. A-11, Section 86, for guidance on how to prepare this schedule.

B.6. Object Classification, Schedule O. Schedule O presents obligations by standard object classes. This report classifies obligations incurred by NASA accounts by the type of items or services purchased by the Federal Government.

B.6.1. The data distinguishes between obligations incurred in direct Government programs and those incurred under reimbursable agreements.

B.6.2. See OMB Circular No. A-11, Section 83 for details on classifying obligations into standard object classes and how to prepare this schedule.

B.7. Program and Financing Schedule, Schedule P. Schedule P provides information on agency programs, the allocation of budgetary resources by activity, the status of those resources, and spending patterns for the past fiscal year through the budget year. The report reflects obligations by budget activity, budget resources, changes in obligated balance, outlays, and offsets. It distinguishes between mandatory and discretionary spending, as well as between direct and reimbursable activity.

B.7.1. Schedule P is not entered directly into MAX. The data for Schedule P is entered into Schedule X with other data. The system then creates Schedule P. If changes are needed to Schedule P, the appropriate data needs to be changed in Schedule X.

B.7.2. See OMB Circular No. A-11, Section 82, for guidance on how to prepare this schedule.

B.8. Employment Summary, Schedule Q. Schedule Q identifies the human capital management and development objectives, key activities, and resources needed to support accomplishment of programmatic goals. In addition, it describes agency plans and resource needs to meet the standards for success under human capital initiatives.

B.8.1. Schedule Q includes organizational changes; training, development, leadership development, and staffing actions; associated resources; the expected outcomes; and how performance will be measured.

Note, with the exception of some national security functions, agencies with Federal civilian employees are required to report both monthly personnel data and full-time equivalent data to the Office of Personnel Management (OPM), who then provides the information to OMB. The data provided by OPM become control totals for Schedule Q.

B.8.2. The Office of the Chief Human Capital Officer (OCHCO) will submit to OPM the Monthly Report of Federal Civilian Employment (Standard Form (SF) 113-A) and the Monthly Report of Full-time Equivalent/Work-Year Civilian Employment (SF 113-G). Reports are due to OPM not later than the 15th of the month following the report month.

B.8.3. See OMB Circular No. A-11, Section 85, for guidance on how to prepare this schedule and submit it to OPM.

B.9. Receipts, Presidential Policy, Schedule R. Schedule R provides presidential policy estimates of collections deposited into NASA receipt accounts for the prior fiscal year through the ninth year beyond the budget year. Policy data is submitted for all NASA accounts except credit financing accounts and Government-sponsored enterprises.

B.9.1. Schedule R distinguishes between policy estimates for Governmental receipts and for offsetting receipts, such as that received from the sale of commodities, property or assets, and education and training. Distinction is also made between mandatory and discretionary receipts.

B.9.2. See OMB Circular No. A-11, Section 81, for guidance on how to prepare this schedule.

B.10. Baseline Estimates of Budget Authority and Outlays, Schedule S. Schedule S provides baseline estimates of budgetary authority, limitations, and outlays from current year through the ninth year beyond the budget year. Baseline data will be submitted for the regular budget schedule of all NASA accounts except for credit financing accounts and Government-sponsored enterprises and for supplemental requests that are classified as mandatory (such as payments under entitlement programs).

B.10.1. The data in Schedule S reflect baseline estimates for budget authority, limitations and offsets, and outlays within NASA expenditure accounts. The data also distinguish between discretionary and mandatory spending.

B.10.2. Schedule S is not entered directly into MAX. The data for Schedule S is entered into Schedule X with other data. The system then creates Schedule S. If Schedule S changes are needed, the appropriate data needs to be changed in Schedule X.

B.10.3. See OMB Circular No. A-11, Section 81, for guidance on how to prepare and categorize data.

B.11. Budget Year Appropriations Requests in Thousands of Dollars, Schedule T. Schedule T provides, in thousands of dollars, the net amount of budget year budgetary resources contained in the appropriations language for the NASA account. If the proposed appropriations language includes transfers of resources, the effects of the transfers are reported on a pre-transfer basis.

B.11.1. Schedule T includes discretionary appropriations and limitations on expenses, appropriated entitlements, proposed cancellations, and best estimates for indefinite appropriations. It excludes spending authority from offsetting collections, advance appropriations, amounts applied to repay debt, and amounts applied to liquidate contract authority or deficiencies.

B.11.2. See OMB Circular No. A-11, Section 86, for guidance on how to prepare this schedule.

B.12. Combined Schedule, Schedule X. OMB created Schedule X to provide a single data submission point for data used in more than one schedule. Data from this report are used to create Schedules P, A, and S, and to update various lines in other schedules. As a result, Schedule X includes budgetary resources, offsets, obligations, changes in obligated balances, outlays, and other data.

B.12.1. Combined Schedule X includes new budget authority, past-year budget authority balances, spending authority from offsetting collections, limitations, offsets, obligations, changes in obligated balances, and outlays.

B.12.2. See OMB Circular No. A-11, Section 82, for guidance on how to prepare this schedule.



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