SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS Table Of ...
SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS
SECTION 123—APPORTIONMENTS UNDER CONTINUING RESOLUTIONS
Table of Contents
123.1
What is a continuing resolution?
123.2
How do I determine the amount available for obligation under a continuing resolution?
123.3 Do the amounts made available for obligation remain available after a continuing
resolution expires?
123.4
Does the continuing resolution limit the purposes for which funds may be obligated?
123.5
Am I required to submit an apportionment request while I am funded by a continuing
resolution?
123.6 If I am funded by a continuing resolution and have received a written apportionment, will
I have to submit written reapportionment requests for each extension of the CR?
123.7
How do I determine the historical seasonal rate of obligations?
123.8
Are my credit programs funded under a continuing resolution?
123.9
Do I have to request a warrant from Treasury while operating under a continuing
resolution?
123.10
Do I need to request a reapportionment after my regular appropriation is enacted?
123.11
Will my regular appropriations cover obligations made during the continuing resolution?
Summary of Changes
Advises agencies that if they have an approved written apportionment under a continuing
resolution, then they must submit written reapportionment requests for each extension of the
continuing resolution unless otherwise specified on the original written apportionment (section
123.6).
123.1 What is a continuing resolution?
Continuing resolutions (also known as "CRs") are joint resolutions that provide continuing appropriations
for a fiscal year. CRs are enacted when Congress has not yet passed new appropriations bills and a
program’s appropriations are about to or have expired, or when the President has vetoed congressionally
passed appropriations bills. Because of the nature of CRs, you should operate at a minimal level until
after your regular appropriation is enacted.
123.2 How do I determine the amount available for obligation under a continuing resolution?
Usually, CRs do not appropriate specific sums of money. Rather, they provide "formulas" for calculating
the amounts available for continuing programs at minimal levels. In addition, CRs provide funds for
projects and activities. The phrase projects and activities has two meanings:
1. The phrase usually refers to the total appropriation (the amount calculated by the formula)
rather than to specific activities (when determining which government programs are covered by
the CR and the rate for operations limit).
2. The phrase sometimes refers to the specific activity (when determining whether an activity was
authorized or carried out in the preceding year).
You should carefully review each CR to determine the formula provided. Keep in mind that the amount
available under a CR is the product of negotiations among the various factions in the Congress and the
Administration. As a result, the formula provided in each CR will likely differ from the formula in
previous CRs. For example, the formulas provided by the CRs for the past eight years have been
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different. Click here for the formula provided by those CRs as well more detailed guidance on how to
execute the CR:
• FY 2008 CR (OMB Bulletin 07-05)
• FY 2007 CR (OMB Bulletin 06-04)
• FY 2006 CR (OMB Bulletin 05-03)
• FY 2005 CR (OMB Bulletin 04–05)
• FY 2004 CR (OMB Bulletin 03–05)
• FY 2003 CR (OMB Bulletin 02–06)
• FY 2002 CR (OMB Bulletin 01–10)
• FY 2001 CR (OMB Bulletin 01–01)
• FY 2000 CR (OMB Bulletin 99–07)
• FY 1999 CR (OMB Bulletin 98–10)
• FY 1998 CR (OMB Bulletin 98–01)
123.3 Do the amounts made available for obligation remain available after a continuing resolution
expires?
No. CRs make amounts available for obligation only until a time specified by the CR or until the
enactment of regular fiscal year appropriations, whichever is sooner. A CR normally provides temporary
funding. As specified by the CR, it can last any period of time(one day, a few days, a few weeks, or a
month). It is generally understood that the normal appropriations process will eventually produce
appropriation acts to replace or terminate the CR. In exceptional cases, CRs have been in effect through
the end of the fiscal year. In such cases, regular appropriations language replaces the formula in the CR.
For example, in FY 2003, 11 of the 13 regular annual appropriations bills were not enacted. Instead, all
the appropriations normally provided in those bills were provided in one joint resolution making
consolidated appropriations. Consolidated appropriations are also referred to as omnibus appropriations
act.
123.4 Does the continuing resolution limit the purposes for which funds may be obligated?
Normally, yes. A CR makes amounts available subject to the same terms and conditions specified in the
enacted appropriations acts from the prior fiscal year. The CR may also establish additional terms and
conditions. Normally, you are not permitted to start new projects or activities.
123.5 Am I required to submit an apportionment request while I am funded by a continuing
resolution?
Normally, no. OMB will issue a bulletin to automatically apportion amounts made available by CRs that
expire before the end of the fiscal year. The OMB bulletins that apportioned the CRs during the last ten
fiscal years are linked to section 123.2. Usually the bulletin requires you to request a written
apportionment when the rate of obligation is affected by seasonality and the normal pattern of obligation
exceeds the pro rated level calculated under the automatic apportionment. Also, you may request written
apportionments if you believe that amounts automatically apportioned are insufficient or if either you or
OMB believes that a written apportionment is necessary. Once a written apportionment is approved, the
terms and conditions of the automatic apportionment bulletin cease to apply to the extent changed by the
written apportionment.
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123.6 If I am funded by a continuing resolution and have received a written apportionment, will I
have to submit written reapportionment requests for each extension of the CR?
Yes, unless otherwise required on the approved written apportionment.
123.7 How do I determine the historical seasonal rate of obligations?
Sometimes one of the levels of funding automatically apportioned under the CR is the seasonal rate of
obligations. The historical seasonal rate of obligations is determined on a case-by-case basis. Consult
with your OMB examiner.
123.8 Are my credit programs funded under a continuing resolution?
Yes. CRs generally make budgetary resources available to support the costs (appropriations for subsidy
cost amounts) associated with direct and guaranteed loan activities that were conducted in the prior fiscal
year. Normally, the CR allows you to make new direct loans and new commitments to guarantee loans
within the limitations on credit activity levels and subject to the terms and conditions specified in the
prior fiscal year appropriations act(s).
123.9 Do I have to request a warrant from Treasury while operating under a continuing
resolution?
Generally, no. Excluding a full-year CR, Treasury will not issue a warrant under a CR unless an agency
explicitly requests one (see Treasury Financial Manual I TFM2–2000, section 2025.20). Exceptions may
be made on a case by case basis if the CR extends beyond the second quarter of the fiscal year. Further
FMS Treasury guidance may be found on the USSGL website
(http://www.fms.treas.gov/USSGL/index.html).
123.10 Do I need to request a reapportionment after my regular appropriation is enacted?
Yes. You must request a reapportionment within ten days of the enactment of your regular
appropriations act, even if the period covered by the CR has not expired. In the column called “Amount
on Latest SF 132”, include the amounts apportioned under the CR (including automatic apportionment
amounts as provided by the Director’s OMB Bulletin). The total amount subject to reapportionment will
equal the total amount made available for the fiscal year in the regular appropriation. Click here for
further information on the following:
• Instructions on the apportionment process (see section 120)
• Instructions on the format of the apportionment schedule (SF 132) (see section 121)
• Detailed instructions on each line on the apportionment (SF 132) (see Appendix F)
While OMB is reviewing your written apportionment request, you will be under an automatic
apportionment. See section 120.31 for the formula of the automatic apportionment.
123.11 Will my regular appropriations cover obligations made during the continuing resolution?
Yes. Normally your regular appropriations cover all obligations made during the CR. However, there
could be exceptions. For example, consider the following situation:
(1) There was no indication that the Congress would enact a regular annual appropriation less
than the amount available under the CR; and
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(2) The amount obligated was available under the CR; and
(3) The total regular annual appropriation enacted was subsequently less than the obligations
incurred under the CR; and
(4) The agency reduced obligations to the maximum extent possible – returning purchases
received for a refund, canceling purchases of goods and services ordered but not yet received, and
canceling grants.
In this case, the agency complied with the legislative intent of the lower appropriation under the CR, but
the reduced obligations were still greater than the regular annual appropriation, it was determined that the
portion needed to cover the difference was covered by the CR. Contact your OMB examiner if you are in
this situation.
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