Special Authorities

010.FFM.L3.01 Special Authorities
End-to-End Business Process: 010 Budget Formulation-to-Execution
Business Scenario(s) Covered
  • Spending Authority from Offsetting Collections (e.g., Donation Revenues, Reimbursable Revenues)
  • Special Limitations from Budget Formulation
  • Direct and Guaranteed Loan Authority
  • Contract Authority
Business Actor(s)
Budget Office; Finance Office; Program Office; Office of Management and Budget (OMB); United States Congress (Congress)
Synopsis
Based on appropriations, budget apportionments are requested and received. Anticipated budgetary resources from collections, reimbursements, and other income are apportioned to the agency and budgetary resources are allotted by the agency to organizations to provide services. A subset of spending authority from offsetting collections from reimbursable agreements is restricted, allowing those funds to be used only for specific purposes. Budget formulation notes are included in the apportionment that reflect this limitation. Budgetary controls are established to enforce the limitations. Direct and guaranteed loan authority is provided through approved borrowing authority and apportionments that can be allocated to appropriate financing accounts, liquidating accounts, and program accounts. To support a contract that must be awarded on the first day of the subsequent fiscal year, contract authority is requested and received for the third quarter of the budget year.
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.
  9. All loans impacted by the direct and guaranteed loan authority occur after enactment of the Credit Reform Act.
FFMSR ID Reference(s) 1.1.2; 1.3.1; 2.1.1; 2.1.2; 2.1.3
Initiating Event

An agency receives its budget apportionment for the coming fiscal year.


010.FFM.L3.01 SPECIAL AUTHORITIES
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1
  1. Request and receive apportionment and Treasury Appropriation Fund Symbol (TAFS), including:
  • Spending authority from offsetting collections with notes on restriction of use
  • Borrowing authority, financing accounts, liquidating accounts, and program accounts
  • Contract authority
  • Develop budget operating/spend plan containing TAFS/Program Project Activity (PPA)/FY Quarter appropriation and apportionment information, and organization allotment and allocation information
  • Request budget information be loaded into the financial system (BFM.030.010 Budget Operating/Spend Plan Development)
    • Treasury warrants
    • Restrictions of use of offsetting collections from some reimbursable agreements
    • OMB-approved apportionments including:
      • Approved budget authority from offsetting collections
      • Borrowing authority, financing accounts, liquidating accounts, and program accounts
      • Contract authority
    • Budget operating/spend plan containing TAFS/PPA/FA Quarter appropriation and apportionment information, organization allotment information, including:
      • Approved budget authority from offsetting collections restricted as specified in budget formulation notes
      • Borrowing authority, financing accounts, liquidating accounts, and program accounts
      • Contract authority
    • Request for loading of budget 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 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)
    • Budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information, and organization allotment and allocation information:
      • Approved budget authority from offsetting collections
      • Borrowing authority, financing accounts, liquidating accounts, and program accounts
      • Contract authority
    • Request for loading of budget information into the financial system
    • Appropriate funds control levels and accounting segments established with reference to source information
    • Appropriate appropriation and apportionment funding entries created with reference to source information
    • Appropriate spending authority and apportionment funding entries created with reference to source information
    • Appropriate borrowing authority, financing accounts, liquidating accounts and program accounts, and apportionment funding entries created with reference to source information
    • Appropriate contract authority entry created with reference to source information
    • Appropriate allotment 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

    Provide budget execution-related financial management information (e.g., spend plan status, obligations) as scheduled or requested (FFM.110.040 Financial Performance and Operational Reporting)

    • Period end
    • Budget transactions
    • Periodic budget execution-related financial management information with reference to source information

    This page was last updated on November 17, 2022.