OMB

LRP - BEA 6.0 (03/13/2009)

LRP - BPM Process (OV-6c) Traceability Report

OMB

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

Aggregate Initial Asset Information, Archive Asset Record, Assign Human Resources, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Authorize Return or Disposal, Collect, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define Cost Performance Model, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Disburse, Dispose Property or Materiel, Establish CIP and or WIP Account, Execute Apportionment and Allocate Funds, Execute Continuing Resolution, Execute Rescission, Cancellation and Deferrals, Identify Property and Materiel for Return or Disposal, Maintain Asset Information, Manage Benefits, Manage Execution Fund Account, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Manage General Ledger, Manage Human Resources Compensation and Reimbursements, Manage Investments, Manage Liabilities, Manage Organization, Manage Report of Programs, Manage Travel, Perform Asset Valuation, Perform Budgeting, Perform Collection and Disbursement, Perform Cost Analysis, Perform Executive Level Planning, Perform Financial Reporting, Perform Managerial Accounting, Perform Physical Asset Accountability, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Perform Reprogramming and Transfers, Populate Asset Data Elements, Populate Cost Performance Model, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Loans and Grants, Record Time and Attendance, Record and Manage Receivable, Relieve CIP and or WIP Account, Schedule Return or Disposal, Separate or Terminate Human Resources, Support Congressional Budget Review, Sustain Human Resources, Track Congressional Actions, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

PART 1-GENERAL INFORMATION

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Maintain Asset Information, Perform Asset Valuation, Perform Budgeting, Perform Physical Asset Accountability, Perform Programming, Perform Reprogramming and Transfers, Populate Asset Data Elements, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Support Congressional Budget Review, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

SECTION 10-OVERVIEW OF THE BUDGET

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Maintain Asset Information, Perform Asset Valuation, Perform Physical Asset Accountability, Perform Programming, Perform Reprogramming and Transfers, Populate Asset Data Elements, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Support Congressional Budget Review, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

SECTION 15-BASIC BUDGET LAWS Perform Budgeting, Perform Programming

SECTION 20-TERMS AND CONCEPTS

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Maintain Asset Information, Perform Asset Valuation, Perform Physical Asset Accountability, Populate Asset Data Elements, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

SECTION 22-COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND CLEARANCE REQUIREMENTS Perform Budgeting, Support Congressional Budget Review

PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

Aggregate Initial Asset Information, Archive Asset Record, Assign Human Resources, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Collect, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Disburse, Establish CIP and or WIP Account, Execute Apportionment and Allocate Funds, Execute Rescission, Cancellation and Deferrals, Maintain Asset Information, Manage Benefits, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage General Ledger, Manage Human Resources Compensation and Reimbursements, Manage Investments, Manage Liabilities, Manage Organization, Manage Report of Programs, Manage Travel, Perform Asset Valuation, Perform Budgeting, Perform Collection and Disbursement, Perform Financial Reporting, Perform Managerial Accounting, Perform Physical Asset Accountability, Perform Programming, Perform Reprogramming and Transfers, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Time and Attendance, Relieve CIP and or WIP Account, Sustain Human Resources, Track Congressional Actions, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

SECTION 25-SUMMARY OF REQUIREMENTS Perform Budgeting, Perform Programming
SECTION 31-COMPLIANCE WITH ADMINISTRATION POLICIES AND OTHER GENERAL REQUIREMENTS Perform Budgeting, Perform Programming
SECTION 32-PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS Perform Budgeting, Perform Programming
SECTION 33-ESTIMATES RELATED TO SPECIFIC TYPES OF PROGRAMS AND EXPENDITURES Perform Budgeting, Perform Programming
SECTION 51-BASIC JUSTIFICATION MATERIALS Perform Budgeting, Perform Programming
SECTION 52-INFORMATION ON FINANCIAL MANAGEMENT Perform Budgeting, Perform Programming
SECTION 53-INFORMATION TECHNOLOGY AND E-GOVERNMENT Perform Budgeting, Perform Programming
SECTION 54-RENTAL PAYMENTS FOR SPACE AND LAND Perform Budgeting, Perform Programming
SECTION 79-THE BUDGET DATA SYSTEM Perform Budgeting, Perform Programming
SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES Perform Budgeting, Perform Programming
SECTION 81-POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY, OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K) Perform Budgeting, Perform Programming
SECTION 82-PROGRAM AND FINANCING (SCHEDULE P) Manage Report of Programs, Perform Budgeting, Perform Programming

SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)

SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C) Manage Investments, Perform Budgeting, Perform Financial Reporting, Perform Programming
SECTION 85-ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT SUMMARY (SCHEDULE Q) Manage Organization, Perform Budgeting, Perform Programming
SECTION 86-SPECIAL SCHEDULES Perform Budgeting, Perform Financial Reporting, Perform Programming
SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS Perform Budgeting, Perform Financial Reporting, Perform Managerial Accounting

PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

Execute Rescission, Cancellation and Deferrals, Manage Execution Fund Account, Manage Financial Assets and Liabilities, Manage General Ledger, Manage Investments, Manage Liabilities, Perform Budgeting, Perform Financial Reporting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Post to General Ledger, Support Congressional Budget Review, Track Congressional Actions

SECTION 110-SUPPLEMENTALS AND AMENDMENTS Perform Budgeting, Support Congressional Budget Review, Track Congressional Actions
SECTION 112-DEFERRALS AND PRESIDENTIAL PROPOSALS TO RESCIND OR CANCEL FUNDS Execute Rescission, Cancellation and Deferrals, Manage Execution Fund Account
SECTION 113-INVESTMENT TRANSACTIONS Manage Investments, Perform Financial Reporting, Post to General Ledger

PART 4 INSTRUCTIONS ON BUDGET EXECUTION

Authorize Return or Disposal, Collect, Disburse, Dispose Property or Materiel, Execute Apportionment and Allocate Funds, Execute Continuing Resolution, Execute Rescission, Cancellation and Deferrals, Identify Property and Materiel for Return or Disposal, Manage Execution Fund Account, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage General Ledger, Manage Human Resources Compensation and Reimbursements, Manage Investments, Manage Liabilities, Manage Organization, Perform Budgeting, Perform Collection and Disbursement, Perform Financial Reporting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Post to General Ledger, Schedule Return or Disposal, Separate or Terminate Human Resources, Sustain Human Resources, Track Congressional Actions

SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS Execute Apportionment and Allocate Funds, Perform Financial Reporting, Post to General Ledger
SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE Execute Apportionment and Allocate Funds, Manage Execution with Treasury, Perform Financial Reporting, Post to General Ledger
SECTION 123-APPORTIONMENTS UNDER CONTINUING RESOLUTIONS Execute Apportionment and Allocate Funds, Execute Continuing Resolution

SECTION 124-AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

Manage Human Resources Compensation and Reimbursements, Manage Organization, Perform Budgeting, Separate or Terminate Human Resources, Sustain Human Resources, Track Congressional Actions

SECTION 130-SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES Manage Execution Fund Account, Perform Financial Reporting, Post to General Ledger

SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS

Authorize Return or Disposal, Dispose Property or Materiel, Identify Property and Materiel for Return or Disposal, Perform Financial Reporting, Schedule Return or Disposal

SECTION 140-REPORTS ON UNVOUCHERED EXPENDITURES Manage Execution with Treasury, Perform Financial Reporting

SECTION 145-REQUIREMENTS FOR REPORTING ANTIDEFICIENCY ACT VIOLATIONS

Execute Apportionment and Allocate Funds, Execute Continuing Resolution, Execute Rescission, Cancellation and Deferrals, Perform Financial Reporting

SECTION 150-ADMINISTRATIVE CONTROL OF FUNDS Execute Apportionment and Allocate Funds, Manage Execution Fund Account, Manage General Ledger

PART 5 FEDERAL CREDIT

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Execute Apportionment and Allocate Funds, Maintain Asset Information, Manage Execution Fund Account, Manage Liabilities, Perform Asset Valuation, Perform Managerial Accounting, Perform Physical Asset Accountability, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Loans and Grants, Relieve CIP and or WIP Account, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

SECTION 185-FEDERAL CREDIT

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Execute Apportionment and Allocate Funds, Maintain Asset Information, Manage Execution Fund Account, Manage Liabilities, Perform Asset Valuation, Perform Physical Asset Accountability, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Loans and Grants, Relieve CIP and or WIP Account, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS

Define Cost Performance Model, Perform Cost Analysis, Perform Financial Reporting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Populate Cost Performance Model, Support Congressional Budget Review

SECTION 200-OVERVIEW OF STRATEGIC PLANS, PERFORMANCE BUDGETS, AND PERFORMANCE AND ACCOUNTABILITY REPORTS

Define Cost Performance Model, Perform Cost Analysis, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Populate Cost Performance Model

SECTION 210-PREPARING AND SUBMITTING A STRATEGIC PLAN

Define Cost Performance Model, Perform Cost Analysis, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Populate Cost Performance Model

SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS

Define Cost Performance Model, Perform Cost Analysis, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Populate Cost Performance Model

SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT

PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS

Define Cost Performance Model, Execute Apportionment and Allocate Funds, Manage Execution Fund Account, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Perform Budgeting, Perform Cost Analysis, Perform Executive Level Planning, Perform Programming, Populate Cost Performance Model

SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS

CAPITAL PROGRAMMING GUIDE No mapped BPM Processes to this section

PART 8 APPENDICES

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define Cost Performance Model, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Manage Execution Fund Account, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Perform Budgeting, Perform Cost Analysis, Perform Programming, Populate Asset Data Elements, Populate Cost Performance Model, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Support Congressional Budget Review, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

APPENDIX A-SCOREKEEPING GUIDELINES Manage Financial Management Policy, Perform Budgeting, Support Congressional Budget Review

APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Perform Budgeting, Perform Programming, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Support Congressional Budget Review, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

APPENDIX C-LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES Manage Financial Management Policy, Perform Budgeting
APPENDIX D-EXPLANATION OF MAX EDIT CHECKS No mapped BPM Processes to this section
APPENDIX F-FORMAT OF SF 132 AND SF 133 Manage Financial Management Policy, Perform Budgeting, Perform Programming, Support Congressional Budget Review
APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE Manage Financial Management Policy, Perform Budgeting, Perform Programming, Support Congressional Budget Review

APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS

Manage Execution Fund Account, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Perform Budgeting, Perform Programming, Support Congressional Budget Review

APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

Define Cost Performance Model, Manage Financial Management Policy, Perform Budgeting, Perform Cost Analysis, Perform Programming, Populate Cost Performance Model, Support Congressional Budget Review

APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS Manage Financial Management Policy, Perform Budgeting, Perform Programming, Support Congressional Budget Review

OMB Circular A-16 - Coordination of Geographic Information and Related Spatial Data Activities 19 August 2002

Aggregate Initial Asset Information, Conduct Physical Inventory, Confirm Receipt of Graphic Information, Create Initial Asset Record, Determine Likelihood of Potential Liability, Develop or Collect Environmental Liability Documentation, Dispose Property or Materiel, Maintain Asset Information, Manage Inbound and Outbound Shipments, Perform Asset Accountability, Perform Asset Valuation, Perform Build and Make and Maintenance and Sustainment, Perform Construction Restoration Modernization, Perform ESOH Aspect Assessment, Perform ESOH Aspect Identification, Perform ESOH Services, Perform Installations Support, Perform Physical Asset Accountability

OMB Circular A-19 - Legislative Coordination and Clearance, Revised September 20, 1979

Assess Draft Acquisition Program Baseline, Record and Submit and Distribute Report, Execute Rescission, Cancellation and Deferrals, Record and Submit and Distribute Response, Perform Planning, Programming, Budgeting, Funds Distribution and Control

1. Purpose No mapped BPM Processes to this section
2. Rescission. Execute Rescission, Cancellation and Deferrals, Perform Planning, Programming, Budgeting, Funds Distribution and Control
3. Background. No mapped BPM Processes to this section
4. Coverage No mapped BPM Processes to this section
5. Definitions. No mapped BPM Processes to this section
6. Agency legislative programs. No mapped BPM Processes to this section
7. Submission of agency proposed legislation and reports. Assess Draft Acquisition Program Baseline, Record and Submit and Distribute Report, Record and Submit and Distribute Response
8. Clearance of agency proposed legislation and reports. No mapped BPM Processes to this section
Interagency Consultation. No mapped BPM Processes to this section
10. Enrolled Bills. No mapped BPM Processes to this section
11. Agency legislative liaison officers. No mapped BPM Processes to this section
12. Communications to OMB. No mapped BPM Processes to this section
Attachment A Instructions Relating to the Preparation of Agency Legislative Programs No mapped BPM Processes to this section

Attachment B Instructions for the Preparation and Submission to Congress of Legislative Proposals Authorizing the Enactment of Additional Appropriations or Providing New Budget Authority Outside of Appropriation Acts

No mapped BPM Processes to this section

Attachment C Basic Forms of OMB Advice No mapped BPM Processes to this section

CIRCULAR A-21 PRINCIPLES FOR DETERMINING COSTS APPLICABLE TO GRANTS, CONTRACTS, AND OTHER AGREEMENTS WITH EDUCATIONAL INSTITUTIONS

Acquire Human Resources, Assign Human Resources, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Authorize Return or Disposal, Create CIP and or WIP Account, Define Cost Performance Model, Determine If CIP and or WIP Account is Required, Develop Human Resources, Dispose Property or Materiel, Establish CIP and or WIP Account, Execute Apportionment and Allocate Funds, Identify Property and Materiel for Return or Disposal, Manage Benefits, Manage Financial Assets and Liabilities, Manage Human Resources Compensation and Reimbursements, Manage Investments, Manage Organization, Manage Patient Visibility, Manage Travel, Perform Asset Valuation, Perform Budgeting, Perform Cost Analysis, Perform Managerial Accounting, Perform Physical Asset Accountability, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Populate Cost Performance Model, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Time and Attendance, Relieve CIP and or WIP Account, Schedule Return or Disposal, Separate or Terminate Human Resources, Sustain Human Resources, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure

A. Purpose and scope. No mapped BPM Processes to this section
B. Definition of terms. No mapped BPM Processes to this section

C. Basic considerations.

Define Cost Performance Model, Perform Budgeting, Perform Cost Analysis, Perform Managerial Accounting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Populate Cost Performance Model

D. Direct costs. No mapped BPM Processes to this section

E. F&A costs.

F. Identification and assignment of F&A costs.

Acquire Human Resources, Assign Human Resources, Define Cost Performance Model, Develop Human Resources, Manage Benefits, Manage Human Resources Compensation and Reimbursements, Manage Organization, Manage Patient Visibility, Manage Travel, Perform Budgeting, Perform Cost Analysis, Perform Managerial Accounting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Populate Cost Performance Model, Record Time and Attendance, Separate or Terminate Human Resources, Sustain Human Resources

G. Determination and application of F&A cost rate or rates.

H. Simplified method for small institutions.

J. General provisions for selected items of cost.

K. Certification of charges.

Exhibit A -- List of Colleges and Universities Subject to Section J.12.h of Circular A-21. No mapped BPM Processes to this section
Exhibit B -- Listing of institutions that are eligible for the utility cost adjustment. No mapped BPM Processes to this section
Exhibit C -- Examples of "major project" where direct charging of administrative or clerical staff salaries may be appropriate. No mapped BPM Processes to this section

Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.

Circular No. A-25 MEMORANDUM FOR HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS No mapped BPM Processes to this section
- 1. Purpose No mapped BPM Processes to this section
- 2. Rescission No mapped BPM Processes to this section
- 3. Authority No mapped BPM Processes to this section
- 4. Coverage No mapped BPM Processes to this section
- 5. Objectives No mapped BPM Processes to this section
- 6. General policy No mapped BPM Processes to this section
- 7. Implementation No mapped BPM Processes to this section
- 8. Agency responsibility No mapped BPM Processes to this section
- 9. Disposition of collections No mapped BPM Processes to this section
- 10. New activities No mapped BPM Processes to this section
- 11. Inquiries No mapped BPM Processes to this section

OMB Circular A-50 - Audit Followup

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Maintain Asset Information, Manage General Ledger, Perform Asset Valuation, Perform Financial Reporting, Perform Physical Asset Accountability, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

1. Purpose. No mapped BPM Processes to this section
2. Rescissions. No mapped BPM Processes to this section
3. Authority. No mapped BPM Processes to this section
4. Background. No mapped BPM Processes to this section
5. Policy. No mapped BPM Processes to this section
6. Definitions. No mapped BPM Processes to this section
7. Responsibilities. No mapped BPM Processes to this section

8. Action Requirements.

Aggregate Initial Asset Information, Archive Asset Record, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Establish CIP and or WIP Account, Maintain Asset Information, Manage General Ledger, Perform Asset Valuation, Perform Financial Reporting, Perform Physical Asset Accountability, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Relieve CIP and or WIP Account, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

9. Applicability to Regulatory Audits. No mapped BPM Processes to this section
10. Applicability to Preaward Contract Audits. No mapped BPM Processes to this section
11. Accounting and Collection Controls. No mapped BPM Processes to this section
12. OMB Responsibility. No mapped BPM Processes to this section
13. Information Contact. No mapped BPM Processes to this section
14. Sunset Review Date. No mapped BPM Processes to this section

OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments

Acquire Human Resources, Assign Human Resources, Develop Human Resources, Manage Benefits, Manage Human Resources Compensation and Reimbursements, Manage Travel, Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Record Time and Attendance, Separate or Terminate Human Resources, Sustain Human Resources

1. Purpose. No mapped BPM Processes to this section
2. Authority. No mapped BPM Processes to this section
3. Background. No mapped BPM Processes to this section
4. Rescissions. No mapped BPM Processes to this section
5. Policy. No mapped BPM Processes to this section
6. Definitions. No mapped BPM Processes to this section
7. Required Action. No mapped BPM Processes to this section
8. OMB Responsibilities No mapped BPM Processes to this section
9. Information Contact. No mapped BPM Processes to this section
10. Policy Review Date. No mapped BPM Processes to this section
11. Effective Date. No mapped BPM Processes to this section

ATTACHMENT A General Principles for Determining Allowable Costs

ATTACHMENT B Selected Items of Cost Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming
ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming
ATTACHMENT D Public Assistance Cost Allocation Plans Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming
ATTACHMENT E State and Local Indirect Cost Rate Proposals Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming

OMB Circulalar A-102 - Grants and Cooperative Agreements with State and Local Government dated 08/27/1997

Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming

1. Pre-Award Policies. No mapped BPM Processes to this section
2. Post Award Policies. No mapped BPM Processes to this section
3. After-the-grant Policies. No mapped BPM Processes to this section

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations revised 11/19/1993

Acquire Human Resources, Aggregate Asset Inventory Count Results, Aggregate Initial Asset Information, Approve Asset Inventory Count Information, Archive Asset Record, Assign Human Resources, Assign and Generate Unique Identification, Associate Project Identification to Appropriate CIP Account, Associate Project Identification to Appropriate WIP Account, Authorize Return or Disposal, Collect, Conduct Physical Inventory, Count Assets, Create CIP and or WIP Account, Create Initial Asset Record, Define Asset Data Elements, Define and Validate Asset Data Relationships, Define and Validate Asset Data Structure, Determine If CIP and or WIP Account is Required, Develop Human Resources, Disburse, Dispose Property or Materiel, Establish CIP and or WIP Account, Establish and Update Valuation Conventions, Identify Property and Materiel for Return or Disposal, Maintain Asset Information, Manage Benefits, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Manage General Ledger, Manage Human Resources Compensation and Reimbursements, Manage Liabilities, Manage Travel, Perform Asset Valuation, Perform Collection and Disbursement, Perform Financial Reporting, Perform Physical Asset Accountability, Perform Root Cause Analysis and Reform Inventory Control Procedures, Populate Asset Data Elements, Post to General Ledger, Process and Submit Validated Evidence, Receive Project Evidence, Record CIP and or WIP Financial Transactions, Record Time and Attendance, Record and Manage Receivable, Relieve CIP and or WIP Account, Review Asset Inventory Count Results, Schedule Return or Disposal, Separate or Terminate Human Resources, Sustain Human Resources, Update Asset Record, Update CIP and or WIP Account, Validate Account Structure, Validate Asset Data Elements

1. Purpose. No mapped BPM Processes to this section
2. Authority. No mapped BPM Processes to this section
3. Policy. No mapped BPM Processes to this section
4. Definitions. No mapped BPM Processes to this section
5. Required action. No mapped BPM Processes to this section
6. OMB Responsibility. No mapped BPM Processes to this section
7. Information Contact. No mapped BPM Processes to this section
8. Terminiation Review Date. No mapped BPM Processes to this section
9. Effective Date. No mapped BPM Processes to this section

Appendix A - Contract Provisions

SUBPART A - GENERAL No mapped BPM Processes to this section
SUBPART B - PRE-AWARD REQUIREMENTS No mapped BPM Processes to this section
SUBPART C - POST-AWARD REQUIREMENTS No mapped BPM Processes to this section
SUBPART D - AFTER-THE-AWARD REQUIREMENTS No mapped BPM Processes to this section

OMB Circular A-123 - Management's Responsibility for Internal Control - 12/21/2004 Perform Financial Reporting
- ATTACHMENT Perform Financial Reporting
  - I. INTRODUCTION No mapped BPM Processes to this section
  - II. STANDARDS No mapped BPM Processes to this section
  - III. INTEGRATED INTERNAL CONTROL FRAMEWORK Perform Financial Reporting
  - IV. ASSESSING INTERNAL CONTROL Perform Financial Reporting
  - V. CORRECTING INTERNAL CONTROL DEFICIENCIES Perform Financial Reporting
  - VI. REPORTING ON INTERNAL CONTROL Perform Financial Reporting
- APPENDIX A: INTERNAL CONTROL OVER FINANCIAL REPORTING Perform Financial Reporting
  - I. INTRODUCTION No mapped BPM Processes to this section
  - II. SCOPE No mapped BPM Processes to this section
  - III. ASSESSING INTERNAL CONTROL OVER FINANCIAL REPORTING Perform Financial Reporting
  - IV. DOCUMENTATION Perform Financial Reporting
  - V. MANAGEMENT'S ASSURANCE STATEMENT ON INTERNAL CONTROL OVER FINANCIAL REPORTING No mapped BPM Processes to this section
  - VI. CORRECTING MATERIAL WEAKNESSESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING Perform Financial Reporting

OMB Circular A-127 - Financial Management Systems

Collect, Disburse, Execute Apportionment and Allocate Funds, Execute Continuing Resolution, Execute Rescission, Cancellation and Deferrals, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Manage General Ledger, Manage Investments, Manage Liabilities, Manage Report of Programs, Perform Budgeting, Perform Collection and Disbursement, Perform Cost Analysis, Perform Financial Reporting, Perform Managerial Accounting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Perform Reprogramming and Transfers, Post to General Ledger, Record and Manage Receivable

1. Purpose. No mapped BPM Processes to this section
2. Rescission. No mapped BPM Processes to this section
3. Authorities. No mapped BPM Processes to this section
4. Applicability and Scope. No mapped BPM Processes to this section
5. Definitions. No mapped BPM Processes to this section
6. Policy. No mapped BPM Processes to this section

7. Financial Management System Requirements.

8. Financial Management System Improvements. No mapped BPM Processes to this section
9. Assignment of Responsibilities. No mapped BPM Processes to this section
10. Information Contact. No mapped BPM Processes to this section
11. Review Date. No mapped BPM Processes to this section
12. Effective Date. No mapped BPM Processes to this section

OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)

Acquire Human Resources, Assign Human Resources, Develop Human Resources, Manage Benefits, Manage Financial Assets and Liabilities, Manage Human Resources Compensation and Reimbursements, Manage Travel, Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Record Time and Attendance, Record and Manage Receivable, Separate or Terminate Human Resources, Sustain Human Resources

1. Purpose. No mapped BPM Processes to this section
2. Authority. No mapped BPM Processes to this section
3. Coverage. No mapped BPM Processes to this section
4. Recissions. No mapped BPM Processes to this section
5. Effective Date. No mapped BPM Processes to this section
6. Inquiries No mapped BPM Processes to this section
7. Definitions. No mapped BPM Processes to this section

Appendices(3)

APPENDIX A

I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES

Manage Financial Assets and Liabilities, Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Record and Manage Receivable

II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS

Manage Financial Assets and Liabilities, Perform Budgeting, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming, Record and Manage Receivable

III. CREDIT MANAGEMENT AND EXTENSION POLICY Manage Financial Assets and Liabilities, Record and Manage Receivable
IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES Manage Financial Assets and Liabilities, Record and Manage Receivable

V. DELINQUENT DEBT COLLECTION

Acquire Human Resources, Assign Human Resources, Develop Human Resources, Manage Benefits, Manage Financial Assets and Liabilities, Manage Human Resources Compensation and Reimbursements, Manage Travel, Record Time and Attendance, Record and Manage Receivable, Separate or Terminate Human Resources, Sustain Human Resources

APPENDIX B - Checklist for Credit Program Legislation, Testimony, and Budget Submissions No mapped BPM Processes to this section
APPENDIX C - Model Bill Language for Credit Programs No mapped BPM Processes to this section

OMB Circular A-130 - Management of Federal Information Resources, Revised, (Transmittal Memorandum No. 4)

Perform Budgeting, Perform Executive Level Planning, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming

1. Purpose. No mapped BPM Processes to this section
2. Rescissions. No mapped BPM Processes to this section
3. Authorities. No mapped BPM Processes to this section
4. Applicability and Scope. No mapped BPM Processes to this section
5. Background No mapped BPM Processes to this section
6. Definitions. No mapped BPM Processes to this section
7. Basic Considerations and Assumptions. No mapped BPM Processes to this section
8. Policy: Perform Budgeting, Perform Executive Level Planning, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Perform Programming
9. Assignment of Responsibilities: No mapped BPM Processes to this section
10. Oversight: No mapped BPM Processes to this section
11. Effectiveness: No mapped BPM Processes to this section
12. Inquiries: No mapped BPM Processes to this section
13. Sunset Review Date: No mapped BPM Processes to this section
Appendix I to OMB Circular No. A-130, Federal Agency Responsibilities for Maintaining Records About Individuals No mapped BPM Processes to this section
Appendix II to OMB Circular no. A-130 - Implementation of the Government Paperwork Elimination Act No mapped BPM Processes to this section
Appendix III to OMB Circular No. A-130 - Security of Federal Automated Information Resources No mapped BPM Processes to this section
Appendix IV to OMB Circular No. A-130 - Analysis of Key Sections No mapped BPM Processes to this section

OMB Circular A-134 - Financial Accounting Principles and Standards

Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Post to General Ledger

1. Purpose. No mapped BPM Processes to this section
2. Background. No mapped BPM Processes to this section
3. Coverage. No mapped BPM Processes to this section
4. Definitions. As used in this Circular: No mapped BPM Processes to this section

5. Policy.

Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Perform Planning, Programming, Budgeting, Funds Distribution and Control, Post to General Ledger

6. Inquiries. No mapped BPM Processes to this section

OMB Circular A-136 - Financial Reporting Requirements, Revised

Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Manage Liabilities, Perform Budgeting, Perform Financial Reporting, Perform Managerial Accounting

June 2008 No mapped BPM Processes to this section
I General Information Perform Financial Reporting

II PERFORMANCE AND ACCOUNTABILITY REPORT

Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Manage Liabilities, Perform Budgeting, Perform Financial Reporting, Perform Managerial Accounting

II.1 General Manage General Ledger, Perform Financial Reporting, Perform Managerial Accounting
II.2 Management's Discussion and Analysis - PAR Section I Manage General Ledger, Perform Financial Reporting
II.3 Performance Section - PAR Section 2 Perform Budgeting, Perform Financial Reporting, Perform Managerial Accounting

II.4 Financial Section - PAR Section 3

Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Manage Liabilities, Perform Financial Reporting, Perform Managerial Accounting

II.4.1 Instructions for the Annual Financial Statements Perform Financial Reporting
II.4.2 Q&As Manage Execution Fund Account, Manage Financial Management Policy, Manage General Ledger, Perform Financial Reporting
II.4.3 Balance Sheet Manage General Ledger, Perform Financial Reporting
II.4.4 Statement of Net Cost Perform Financial Reporting
II.4.5 Statement of Changes in Net Position Manage General Ledger, Perform Financial Reporting
II.4.6 Statement of Budgetary Resources Manage General Ledger, Perform Financial Reporting
II.4.7 Statement of Financing Manage General Ledger, Perform Financial Reporting
II.4.8 Statement of Custodial Activity Manage General Ledger, Perform Financial Reporting
II.4.9 Statement of Social Insurance Manage General Ledger, Perform Financial Reporting
II.4.10 Notes to the Financial Statements Perform Financial Reporting
II.4.11 Required Supplementary Stewardship Information Perform Financial Reporting
II.4.12 Required Supplementary Information Perform Financial Reporting

II.5 Other Accompanying Information - PAR Section 4 Perform Financial Reporting

III CITIZENS' REPORT No mapped BPM Processes to this section
IV QUARTERLY AND INTERIM FINANCIAL STATEMENTS Perform Financial Reporting
V GOVERNMENT-WIDE FINANCIAL REPORT Perform Financial Reporting
VI APPENDIX Perform Financial Reporting

OMB Bulletin 01-02 - Audit Requirements for Federal Financial Statements Oct. 10, 2000 Revised by M-04-22 Jul 27, 2004 (attached at end of this file)

Acquire Human Resources, Assign Human Resources, Develop Human Resources, Manage Benefits, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage Financial Management Policy, Manage General Ledger, Manage Human Resources Compensation and Reimbursements, Manage Travel, Perform Financial Reporting, Post to General Ledger, Record Time and Attendance, Separate or Terminate Human Resources, Sustain Human Resources

1. Purpose. No mapped BPM Processes to this section
2. Applicability. No mapped BPM Processes to this section
3. Effective Date. No mapped BPM Processes to this section
4. Inquiries. No mapped BPM Processes to this section
5. Copies. No mapped BPM Processes to this section

Attachment

Acquire Human Resources, Assign Human Resources, Develop Human Resources, Manage Benefits, Manage Execution with Treasury, Manage Financial Assets and Liabilities, Manage Human Resources Compensation and Reimbursements, Manage Travel, Perform Financial Reporting, Record Time and Attendance, Separate or Terminate Human Resources, Sustain Human Resources

APPENDIX A (Revised, July 2004) EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS