Rural Community Facilities Program Account and 2 other accounts

B1: 12X1951and 12X0403, Line 1011: Discretionary transfer of funds from the Rural Development Disaster Assistance Fund, account 12X0405, per the Congressional Appropriation Committees notifications, signed by Secretary Vilsack on 4 January, 2024.

B3: 12X1951, Section 778 of the General Provisions of PL 118-42 authorizes use of unobligated FY 2024 funds from the Office of the Agriculture Chief Financial Officer's Non-recurring Expenses Fund, 12X0133, for FY 2024 Congressionally Directed Spending (CDS) projects, for the stated purposes, and in the amounts specified in the table entitled ''Community Project Funding/Congressionally Directed Spending," also provided in PL 118-42.

B2: Amounts on this apportionment are rounded up to ensure apportioned amounts reflect actual resources available per section 120.21 of OMB Circular A-11. As a result, amounts shown as budgetary resources may be lower than actual amounts reported on the SF-133.

A1: This apportionment provides actual unobligated balances carried over from FY 2023. To the extent authorized by law, these amounts may be adjusted 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. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. This apportionment also makes available interests payments to Treasury on borrowings and capitalized costs. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

B4: 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: This apportionment provides actual unobligated balances carried over from FY 2023. To the extent authorized by law, these amounts may be adjusted 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. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. This apportionment also makes available interests payments to Treasury on borrowings and capitalized costs. [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.]

A3: The Community Facility Loans direct loan risk category subsidy rate is only applicable to loans for less than $100 million. For those loans over $100 million, USDA must have a loan-by-loan subsidy rate calculated separately and tracked under the Community Facility Loan-by-Loan risk category. Pursuant to section 185.5 of Circular A-11, each subsidy rate must be reviewed by OMB. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

B2: Amounts on this apportionment are rounded up to ensure apportioned amounts reflect actual resources available per section 120.21 of OMB Circular A-11. As a result, amounts shown as budgetary resources may be lower than actual amounts reported on the SF-133.

B4: 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: This apportionment provides actual unobligated balances carried over from FY 2023. To the extent authorized by law, these amounts may be adjusted 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. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. This apportionment also makes available interests payments to Treasury on borrowings and capitalized costs. [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.]

A3: The Community Facility Loans direct loan risk category subsidy rate is only applicable to loans for less than $100 million. For those loans over $100 million, USDA must have a loan-by-loan subsidy rate calculated separately and tracked under the Community Facility Loan-by-Loan risk category. Pursuant to section 185.5 of Circular A-11, each subsidy rate must be reviewed by OMB. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]