Federal Old-age and Survivors Insurance Trust Fund

A1: To the extent necessary, the amount apportioned will be the cumulative of the two accounts (Beneficiary Services Accounts 8006 and 8007) and the distribution between the two shall be determined by SSA without the need for further reapportionment. This is not a precedent for other accounts. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan pertaining to such amounts between the agency and the Office of Management and Budget (OMB). Such spend plan submitted by the agency shall include: the allocations of such amounts by program; specific information on current and anticipated grants and contracts utilizing such allocated amounts; and a detailed description of how such spending plan aligns with Administration priorities. Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, the latest agreed-upon spend plan shall include such revision or addition. In the absence of an agreed-upon spend plan between the agency and OMB, the agency may obligate funds on this line only as necessary for Federal salary and payroll expenses or to make payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]

A2: This apportionment is not subject to the requirement in Section 120.6 of A-11 to show amounts not subject to apportionment and therefore there are unexpired resources reported on the SF 133/GTAS that are not present on the apportionment. [Rationale: Footnote signifies that a portion of this account is exempt from apportionment.]