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OMB Circular A-34

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Complete document of OMB Circular No. A-34 (missing page numbers are intentional) (825 k)

Single Chapter Files

Cover Page (15 k)
Transmittal Letter (11 k)
Table of Contents (19 k)
Analysis of changes (9 k)
Agency comment sheet (5 k)

I. GENERAL INFORMATION AND REQUIREMENTS

Purpose, authority, and responsibilities (9 k)
Definitions, concepts, and terminology 11 (118 k)

II. AGENCY ACCOUNTING AND FUND CONTROL SYSTEMS

General requirements 21 (13 k)
Requirements for reporting Antideficiency Act violations 22 (23 k)

III. APPORTIONMENTS AND REAPPORTIONMENTS

Apportionment process and requirements for certain types of accounts 30 (12 k)
Basis and nature of apportionments 31 (12 k)
Apportionment of amounts appropriated under continuing resolutions 32 (21 k)
Basis of apportionment requests 33 (9 k)
Apportionment and reapportionment procedures 34 (22 k)
Explanation of Standard Form 132, Apportionment and Reapportionment Schedule 35 (122 k)
Explanation of Standard Form 132 for rescissions and deferrals 37 (9 k)
Preparation and rescission, deferral, and supplementary reports 38 (75 k)
Special transactions 39 (10 k)

IV. REPORTS ON BUDGET EXECUTION

SF 133, Report on budget execution 41 (126 k)

V. OTHER REPORTS

Monitoring Federal outlays 51 (47 k)
Reports on unvouchered expenditures 52 (11 k)

APPENDICES

Crosswalk between Antideficiency Act and Title 31 of the U.S. Code--Money and Finance A (33 k)
Checklist for fund control regulations B (17 k)
Federal credit programs C (153 k)
List of FACTS II reporting providers D (5 k)

INDEX (24 k)


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