Rural Community Facilities Program Account and 2 other accounts

A1: The apportionment includes unobligated balances, carried over from FY 2023, estimated receipts and anticipated spending authority from offsetting collections. To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal/Federal sources, contributions from non-Federal/Federal sources, and release of contingency funds without further action by OMB. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

B1: The exclusion of actual amounts from the SF-133 on the financing and liquidating accounts does not subject Rural Development to the Antideficiency Act but rather allows estimates to be recorded in the Trial Balance ensuring a clean Financial Statement Audit.

B2: Direct loans $100 million or higher are required to get a loan-by-loan subsidy rate approved by OMB prior to obligation.

A1: The apportionment includes unobligated balances, carried over from FY 2023, estimated receipts and anticipated spending authority from offsetting collections. To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal/Federal sources, contributions from non-Federal/Federal sources, and release of contingency funds without further action by OMB. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: 12X4225 and 12X4228, Line 6015, Interest to Treasury and 1840-01, BA: Mand: Spending auth: Antic colls, reimbs. Other - Other than Guaranteed Fees: Additional amounts for the payments of interest to or from Treasury are automatically apportioned. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

B1: The exclusion of actual amounts from the SF-133 on the financing and liquidating accounts does not subject Rural Development to the Antideficiency Act but rather allows estimates to be recorded in the Trial Balance ensuring a clean Financial Statement Audit.

A1: The apportionment includes unobligated balances, carried over from FY 2023, estimated receipts and anticipated spending authority from offsetting collections. To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal/Federal sources, contributions from non-Federal/Federal sources, and release of contingency funds without further action by OMB. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: 12X4225 and 12X4228, Line 6015, Interest to Treasury and 1840-01, BA: Mand: Spending auth: Antic colls, reimbs. Other - Other than Guaranteed Fees: Additional amounts for the payments of interest to or from Treasury are automatically apportioned. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]