Spending Authority from Offsetting Collections

010.FFM.L1.02 Spending Authority from Offsetting Collections (Reimbursables)
End-to-End Business Process: 010 Budget Formulation-to-Execution
Business Scenario(s) Covered
  • Reimbursable Authority
  • Revolving Funds
Business Actor(s)
Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress)
Synopsis
Multiple services are provided by a federal agency on a reimbursable basis. Approval for a revolving fund and associated budget authority in the form of spending authority from offsetting collections is received by the agency. 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 the services.
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. Approval of the revolving fund is included in the Congressionally approved budget bill and the fund has been established with Treasury.
  10. A signed reimbursable agreement is in place that supports the allotment of funding.
FFMSR ID Reference(s) 1.1.2; 2.1.1; 2.1.2
Initiating Event

A federal agency receives revolving fund approval and budget authority.

010.FFM.L1.02 SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (REIMBURSABLES)
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1
  1. Request and receive apportionment for revolving fund anticipated budgetary resources from collections, reimbursements, and other income
  2. Develop additional funding subdivisions for the budget operating/spend plan including Program, Project, and Activity (PPA), FY Quarter, and organization information for apportionments, allotments, sub-allotments, allowances, and allocations (BFM.030.010 Budget Operating/Spend Plan Development)
  • Approved revolving fund authority
  • Approved budget authority
  • OMB-approved apportionment
  • Budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for apportionments, allotments allowances, and allocations
2
  1. Receive budget information and establish fund subdivisions and associated funding levels based on OMB apportionments and agency spend/operating plan
  2. Set up the funds control structure, levels, and accounting segments for fund subdivisions based on budget operating/spend plan (FFM.010.010 Budget Set-up and Maintenance)
  3. Establish spending authority and apportionment funding for revolving fund and allotted funding for organizations (FFM.010.020 Funds Allocation and Control)
  • Budget operating/spend plan with TAFS/PPA/FY Quarter and organization information for, apportionments, allotments, sub-allotments, and allocations
  • Appropriate funds control levels and accounting segments established
  • Appropriate spending authority and 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

This page was last updated on November 17, 2022.