Budget Authority Transfers

010.FFM.L1.03 Budget Authority Transfers
End-to-End Business Process: 010 Budget Formulation-to-Execution
Business Scenario(s) Covered
  • Appropriation Transfers
  • Non-Expenditure Transfers
Business Actor(s)
Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress); Federal Agency Receiving
Synopsis
Approval to execute two transfers from one of its appropriated funds is requested and received by an agency. These are:
  • An appropriation transfer to another federal agency to support a mutually beneficial activity (e.g., Department of Energy (DOE) to Environmental Protection Agency (EPA) for a cleanup activity).
  • A non-expenditure transfer to another one of the agency's programs which has its own appropriated funds (e.g., in conjunction with a transfer of an activity from one program which has its own appropriated funds to another program which has its own appropriated funds).
Assumptions and Dependencies
  1. There may or may not be automated (near/real-time or batch) interfaces between functional areas/functions/activities or between provider solutions/systems.
  2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual.
  3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used.
  4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string.
  5. Relationships between use cases are described in the Framework for Federal Financial Management Use Cases found in the related overview document.
  6. All predecessor activities required to trigger the Initiating Event have been completed.
  7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance with OMB A-11, Section 150.2.
  8. The agency budget has been approved by Congress and OMB without enactment of a continuing resolution.
FFMSR ID Reference(s) 1.1.2; 2.1.2
Initiating Event

Federal agency requests transfer of budget authority.


010.FFM.L1.03 BUDGET AUTHORITY TRANSFERS
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1

Receive approval of appropriation transfer to another agency (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

  • Appropriation transfer approval
  • Appropriation transfer information
2

Receive and process appropriation transfer information (FFM.010.020 Fund Allocation and Control)

  • Appropriation transfer information
  • Appropriate appropriation transfer entry created with reference to source information
3

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated
4

Receive approval for non-expenditure transfer from one program's appropriation fund to another program's appropriation fund (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

  • Non-expenditure transfer approval
  • Non-expenditure transfer information
5

Receive and process non-expenditure transfer information (FFM.010.020 Fund Allocation and Control)

  • Non-expenditure transfer information
  • Appropriate non-expenditure transfer entries for each program's appropriated fund created with reference to source information
6

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated

This page was last updated on November 17, 2022.