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NPR 9420.1A
Effective Date: September 07, 2016
Expiration Date: September 07, 2026
Printable Format (PDF)

Subject: Budget Formulation (Revalidated on September 15, 2021 with Change 1)

Responsible Office: Office of the Chief Financial Officer

| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |

Chapter 6. Other Budget Submissions after the Start of the Fiscal Year

6.1 Overview

6.1.1 After the PBR has been transmitted to the Congress, the President may propose changes in the budget by transmitting new appropriations requests to revise the original budget request. The President submits a "Supplemental" request to update the request for the current fiscal year. An "Amendment" updates the request for the budget year currently in the process of being appropriated. Either of these request updates may include additions to or changes to appropriations language. Proposed revisions should conform to the policies of the Administration, as described in OMB Circular A-11.

6.1.2 Supplemental Request. These budget requests are based on emerging budgetary requirements that are too urgent to be postponed until passage of the next regular annual appropriations act. Supplemental appropriations occur outside of the annual appropriations process. They may be enacted prior or subsequent to annual appropriations. Appropriated authority is generally limited in scope and intent and may have a period of availability differing from regular appropriations. OMB directs agencies should make every effort to conduct programs within the amounts appropriated and postpone actions requiring supplemental appropriations. However, agencies can submit proposals to decrease or eliminate requested budget authority whenever changes are warranted. Agencies may also submit supplemental or amendment requests for technical corrections or to change limitations imposed on some resources. In the course of regular activities, NASA will typically minimize the submission of supplemental requests by using reprogramming and transfer authorities to address new budget needs. OCFO shall obtain concurrence on requests from OMB. In the event of a natural disaster or destructive force, Congress may invite NASA and other agencies to develop and submit proposed budgets and language for supplemental appropriations to support recovery efforts. In responding, NASA adheres to guidance and direction distributed by OMB and Congress.

6.1.3 Amendment Requests. Amendments are proposed actions to revise the PBR and are transmitted prior to completion of action on the budget request by the Appropriations Committees of the House and Senate. Amendments may include new or revised appropriations language for activities authorized since transmittal of the PBR.

6.2 OMB Considerations

6.2.1 When submitting supplemental and amendment requests to increase the Agency or account-level authority requested in the budget, agencies may be required to provide proposals for reductions (offsets) elsewhere in the Agency. Per OMB Circular A-11, OMB will only consider requests for supplemental and amendment requests when:

a. Existing law requires payments within the fiscal year (e.g., pensions and entitlements);

b. An unforeseen emergency situation occurs (e.g., natural disaster requiring expenditures for the preservation of life or property);

c. New legislation enacted after the submission of the annual budget requires additional funds within the fiscal year;

d. Increased workload is uncontrollable except by statutory change; or

e. Liability accrues under the law and it is in the Government's interest to liquidate the liability as soon as possible (e.g., claims on which interest is payable).

6.3 Roles and Responsibilities

6.3.1 OCFO SID considers CAM requirements, conducts analyses, and provides options and trade space from an Agency perspective.

6.3.2 OCFO BD develops budget request and supporting documents, such as managing review and concurrence activities (internal and with OMB).

6.3.3 CAMs identify the need to revise budget figures and proposed appropriation language. CAMs also provide information and support for development of justification materials.

6.3.4 DCFO for Appropriations conducts advance negotiation with Congressional committees and works with the CFO and senior leaders to frame requests on the new budget position.

6.3.5 EC and Administrator approves proposed budget supplemental or amendment requests and necessary offsets prior to submission to OMB and then to Congress.

| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |
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