Continuing Resolution

010.FFM.L1.04 Continuing Resolution
End-to-End Business Process: 010 Budget Formulation-to-Execution
Business Scenario(s) Covered
  • Continuing Resolution
Business Actor(s)
Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress)
Synopsis
A Continuing Resolution (CR-1) is enacted at the beginning of the fiscal year and the budget is set up according to CR-1 apportionments. The approved budget is not in place when CR-1 expires and a second CR (CR-2) is enacted. The budget is set up reflecting CR-2 apportionments. The budget is approved before CR-2 expires. OMB apportionments are requested and received. Appropriation warrants, if any, are received. Budget set-up is completed.
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. OMB issues a bulletin to apportion funds available under the CRs.
  9. No exceptions to the issued OMB CR bulletins/guidance is requested by the agency.
  10. The agency receives no Treasury warrants for the CRs.
  11. Care is exercised in determining which obligations and expenditures to make (e.g., continuation of IT security services for critical financial systems) and no new programs are started. Funds availability checks are made to ensure obligations and expenditures do not exceed the amount available under the CRs. Award documents are marked “subject to availability of funds.”
  12. Impact of incremental CR funding is shown in a separate Request-to-Procure process. Funds availability checks are made for invoices paid during the CR.
  13. Agency apportionments from the budget passed by Congress are sufficient to cover obligations and spending incurred during the CRs.
FFMSR ID Reference(s) 1.1.2; 2.1.1; 2.1.2; 2.1.3
Initiating Event

A new fiscal year begins before a Congressionally approved budget is signed by the President.

010.FFM.L1.04 CONTINUING RESOLUTION
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1
  1. Develop CR-1 budget operating/spend plan containing Treasury Appropriation Fund Symbol (TAFS), Program/Project/Activity (PPA) apportionment and additional funding subdivisions including organization information for allotments, sub-allotments, allowances, and allocations
  2. Request loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment, and additional funding subdivisions (BFM.030.010 Budget Operating/Spend Plan Development)
  • Funding authority from Congressional CR-1
  • OMB CR-1 apportionment memo
  • CR-1 budget operating/spend plan with TAFS/PPA and organization information for apportionments, allotments, sub-allotments, allowances, and allocations,
  • Request for loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information into the financial system
2
  1. Receive and process request for loading of budget information into the financial system (FFM.010.010 Budget Set-up and Maintenance)
  2. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA and organization (FFM.010.010 Budget Set-up and Maintenance)
  3. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)
  • CR-1 budget operating/spend plan with TAFS/PPA and organization information for apportionments, allotments, sub-allotments, allowances, and allocations
  • Request for loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information into the financial system
  • Loaded CR-1 budget operating/spend plan with TAFS/PPA and organization information for apportionments, allotments, allotments, sub-allotments, allowances and allocations
  • Appropriate CR-1 funds control levels and accounting segments established with reference to source information
  • Appropriate apportionment funding entries created with reference to source information
  • Appropriate allotment, sub-allotment, allowance and allocation funding entries 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

Request information on current year spending (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)
  • Loaded CR-1 budget operating/spend plan with TAFS/PPA and organization information for apportionments allotments, sub-allotments, allowances, and allocations
  • Request for information on current year spending
5

Receive and process request for information on current year spending and status (FFM.010.030 Budgetary Reporting)
  • Request for information on current year spending
  • Information on current year spending
6

Monitor budget/operating spend plan and determine need for adjustment (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)
  • Information on current year funding
  • Request for adjustment to operating/spend plan, if any
7

Receive and process request for adjustment to budget/operating spend plan, if any (FFM.010.010 Budget Set-up and Maintenance)
  • Request for adjustment to operating/spend plan, if any
  • Appropriate budget set-up update entries with reference to source information
8
  1. Develop CR-2 budget operating/spend plan containing TAFS/PPA apportionment, and additional funding subdivisions including organization information for apportionments, allotments, sub-allotments, allowances, and allocations
  2. Request loading of CR-2 budget operating/spend plan with TAFS/PPA apportionment, and additional funding subdivisions organization (BFM.030.010 Budget Operating/Spend Plan Development)
  • Funding authority from Congressional CR-2
  • OMB CR-2 apportionment memo
  • CR-2 budget operating/spend plan with TAFS/PPA and additional funding subdivisions including organization information for apportionments, allotments, sub-allotments, allowances, and allocations
  • Request for loading of incremental CR-2 budget operating/spend plan with TAFS/PPA apportionment and additional funding subdivisions
9
  1. Receive and process request for loading of CR-2 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information (FFM.010.010 Budget Set-up and Maintenance)
  2. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA and organization (FFM.010.010 Budget Set-up and Maintenance)
  3. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)
  • CR-2 budget operating/spend plan with TAFS/PPA apportionment, and additional funding subdivisions including organization information for allotments, sub-allotments, allowances, and allocations
  • Request for loading of incremental CR-2 budget operating/spend plan with TAFS/PPA apportionment and additional funding subdivisions
  • Loaded CR-2 incremental budget operating/spend plan with TAFS/PPA apportionment, and additional funding subdivisions including information for allotments, sub-allotments, allowances, and allocations
  • Appropriate CR-2 funds control levels and accounting segments established
  • Appropriate incremental apportionment funding entries created with reference to source information
  • Appropriate incremental funding subdivision entries created with reference to source information
10

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
11

Request information on current year spending (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)
  • Loaded CR-2 budget operating/spend plan with TAFS/PPA apportionments, and additional funding subdivisions include information for allotments, sub-allotments, allowances, and allocations
  • Request for information on current year spending
12

Receive and process request for information on current year spending and status (FFM.010.030 Budgetary Reporting)
  • Request for information on current year spending
  • Information on current year spending
13

Monitor budget/operating spend plan and determine need for adjustment (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)
  • Information on current year funding
  • Request for adjustment to operating/spend plan, if any
14

Receive and process request for adjustment to budget/operating spend plan, if any (FFM.010.010 Budget Set-up and Maintenance)
  • Request for adjustment to operating/spend plan, if any
  • Appropriate budget set-up update entries with reference to source information
15
  1. Request and receive from OMB approved budget appropriations and apportionment for each TAFS/PPA/FY Quarter
  2. Develop budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for appropriations, apportionments, allotments, sub-allotments, allowances, and allocations
  3. Request loading of budget operating/spend plan with TAFS/PPA/FY Quarter appropriation, apportionments, and additional funding subdivisions (BFM.030.010 Budget Operating/Spend Plan Development)
  • Enacted appropriations bill
  • Appropriation warrants (if any)
  • OMB-approved apportionments
  • Incremental budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for appropriations, apportionments, allotments, sub-allotments, allowances, and allocations
  • Request for loading of incremental budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for appropriations, apportionments, allotments, sub-allotments, allowances and allocations
16
  1. Receive and process request for loading of incremental budget operating/spend plan into the financial system (FFM.010.010 Budget Set-up and Maintenance)
  2. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA/FY Quarter and organization (FFM.010.010 Budget Set-up and Maintenance)
  3. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)
  • Incremental budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for appropriations, apportionments, allotments, sub-allotments, allowances, and allocations
  • Request for loading of incremental budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for appropriations apportionments, allotments, sub-allotments, allowances, and allocations
  • Loaded incremental budget operating/spend plan containing TAFS/PPA/FY Quarter and organization information for appropriations, apportionments, allotments, sub-allotments, allowances, and allocations
  • Appropriate funds control levels and accounting segments established
  • Appropriate appropriation and incremental apportionment funding entries created with reference to source information
  • Appropriate incremental funding subdivision entries created with reference to source information
17

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.