CALL FOR ESTIMATES OF APPROPRIATIONS FISCAL YEAR 1945

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP79-00261A000100020049-7
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 19
• Document Creation Date: December 12, 2016
• Document Release Date: March 17, 1999
• Sequence Number: 49
• Publication Date: June 23, 1943
• Content Type: REPORT

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TAB
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 Approved For Release 2001/Q7/2,L:- 1 -R SFFIC 6()F 1%ffl2Dr ti r,
NoOM TM THE
BUREAU OF THE BUDGET
Washington 25, D. C.
CALL FOR ESTIMATES OF APPROPRIATIONS
FISCAL YEAR 1945
June 23, 1943
To the heads of de.ppartments independent establishments, and
aigenc es, Including vernmen corporations:
1. Time of Submission.-The departments, establishments, and
agencies here after referred to as "agencies") will submit their
estimates of appropriations for inclusion in the regular Budget for
the fiscal year ending June 30, 1945, to the Bureau of the Budget
on or before September 15, 1943.
In the case of the following agencies, the detailed estimates
of appropriations will not be included in the regular Budget for
the fiscal year 1945. These agencies will furnish by December 1,
1943, such summary information respecting their budgetary programs
for the fiscal years 1943, 1944, and 1945 as may be requested by
representatives of this Bureau and will also submit their detailed
estimates of appropriations together with the supporting documents
on or before March 1, 1944:
Executive Office of the President:
Committee for Congested Production Areas
Board of Economic Warfare
Office for Emergency Management (constituent agencies)
Office of Censorship
Office of Price Administration
Office of Strategic Services
Petroleum Administration for War
Department of Commerce:
Office of Administrator of Civil Aeronautics:
Development of Landing Areas
Civilian Pilot Training
Department of the Interior:
Solid Fuels Administration for War
Navy Department
State Department:
Office of Foreign Relief and Rehabilitation Operations
War Department:
Military Establishment
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2. Material To Be Submitted.--The estimates and supporting
documents w '..nc u e the following:
A. Lotter of transmittal together with summary of
estimates by bureaus, offices,! etc.
B. Estimates of appropriations (hereinafter referred
to as language sheets). See #xchibit A.
C. Sc:hedules of obligations (hereinafter referred
to as green sheets). See Exhibits B through E.
D. Justifications of estimates, including Exhibits F
through K.
3. Number of Sets of Material Re ui:red.--Five legible sets
(one a on or processed copy be marked "Printer's Copy") of
the language sheets and green sheets, and four le ible sets of the
justifications 4ri11 be submitted. The justifica ions will be pre-
pared on letter-'size (8 x 102 inches) sheets,'-with 1-inch margin
at top and left side. Material will be typed on the Justification
sheets either lengthwise or across, whichever, method will avoid the
necessity of rervrriting for subsequent use. (onion skin or tissue
paper will not be used.)
LANGUAGE SHEETS
4. Source.-
(a) The language printed in the various appropria-
tion acts for the fiscal year 1944 constitutes the primary
source of the material to be included onthe language
sheets. The Bureau of the Budget will prepare a complete
specimen sett of the language sheets including therein all
appropriation items for the fiscal year 1944. This speci-
men set will show for each appropriation the title of the
appropriation as carried in the Digest oft Appropriations
issued by the Treasury Department, the amount appropriated
for the fi.ecal year 1944, and such p rtirient notes as may
be requirec.. The set will also include necessary group
totals and will be stamped "Printer's Copy." This set
will be transmitted to each agency and will include all
regular, supplemental, and deficiency appropriations for
the fiscal year 1944 enacted up to the time of transmission.
The titles, amounts of appropriations, 'd notes typed on
the specimen set by the Bureau of the Buuget will be care-
fully verified by the respective agencies and corrections
made where necessary.
(b) The Bureau of the Budget will also furnish each
agency 10 copies of its enrolled annual appropriation act
for 1944 ar.d the pertinent parts of supplemental and
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deficiency acts. These 10 copies will be used by.the
agencies concerned for clipping and pasting 4 additional
sets of language sheets plus any other sets that the
agency may require for its own use. These 4 sets will
be prepared on blank white sheets (8 x l0a inches) and
must conform to the specimen set, particularly as to
spacing and position on the sheet. The specimen set,
together with the 4 additional sets mentioned above,
will be returned to the Bureau of the Budget as the 5 sets
required by paragraph 3 above. The ribbon, printed, or
processed set of green sheets should accompany the speci-
men set.
(c) The total amount appropriated, shown on language
sheets, will always include the amount of supplemental
and deficiency appropriations to date of submission of
the estimates by the agency. If the language of a sup-
plemental or deficiency appropriation merely provides an
additional amount for the same purpose and subject to the
same conditions as contained in the annual appropriation
act, the language of the annual act only will be printed
and the following footnote, related to the appropriation
total concerned, will be shown; "a/ Includes $
appropriated in the
Appropriation Act, ." he language of t e supp ee-
mental or deficiency appropriation changes the purposes
or conditions specified in the annual act the language of
the supplemental or deficiency appropriation must also be
printed.
(d) No explanations or justifications will be written
on the-language sheets except as provided in paragraphs 4(c)
and 9 of this circular.
5. Changes in La a and Amounts.-When a change is pro-
posed in an amount or the language o the 1944 appropriation
act, any matter to be omitted will be enclosed in brackets r l
and any new matter will be typewritten and underscored on the
sheet at the right side of the printed matter pasted `thereon, with
a caret and line indicating where the new matter is to be inserted.
New matter should follow (and not precede) bracketed matter in all
cases even though rac eeted.matter may be only figures and new
matter is additional language to the preceding matter. Care should
be taken not to obliterate punctuation marks and the ;place where
the insertion is be made should be clearly indicated. Brackets,
care s, and serf lines are be indicated in ink and not by
typewriter. The amount of the estimate for the t3scal year 1945
will be inserted in the space indicated below the language..
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6. Content of Estimates.--In preparing 'estimates of the funds
required for the operations under the various; appropriations, agen-
cies will be guided by the following special Lnstructions governing
the Instances cited:
(a) Overtime, Additional Compensa*on, and Night
Work Differential.-The amount requires or ov iime, ad-
t~ compensation, and night-work differential author-
ized by the various acts (Public Laws 509, 25, 49, etc.)
will be included in the estimates for 1945 in an amount
sufficient to cover the cost of such payments to the em-
ployees covered by such appropriation estimates who are
subject to laws authorizing this type ofi additional com-
pensation. (See paragraph 15(1).)
(b) 48-Hour Workweek.-The number of man-years
estimated be required under any particular appropria-
tion item will be computed on the basis pf the regular
number of hours in a workweek for the employees concerned.
Generally, this will require computation on the basis: of
a 48-hour +eo rkweek.
(c) Rams peck Promotions.-No additional funds will
be include- In the 1945 estimates specifically to cover
the cost of within-grade salary advancements authorized
by Public Law 200, 77th Congress, and Ex'cutive Order 8842,
estimated to occur in that year.
(d) 3ost of Rented Quarters for Agencies Forced Out
of Federal Buildings,-'Where an agency g ves up space 77a
eral building outside of the District; of Columbia to
accommodate another agency, the agency m ving into the
Federal building will provide funds for ,he cost of rented
quarters u:itil such time as the agency mipving out has an
opportunit;r to submit estimates to coveri such cost in the
annual Budget. For example, Agency A, whose budget is
submitted to Congress in the regular Bu et at the begin-
ning of tha session, vacates space in a ederal building
in favor or Agency B during the month of; August 1943. In
this case agency A should request funds n its budget for
the fiscal year 1945 for the cost of ren ed quarters and
advise Age:zcy B by letter. Agency B wo d be required to
pay for such space until June 30, 1944, d omit the cost
of such space in its estimates for the fiscal year 1945.
Under the same conditions, if the move should be made in
January or February, 1944, Agency B would be required to
pay the cost of rented quarters for the remainder of the
fiscal year 1944 and all of the fiscal yar 1945.
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7. Special Accounts.--In cases where special fund receipts
are deposited into miscellaneous receipts and permanently appro-
priated for a particular purpose, the amounts of such permanent ap-
propriations will be determined by the amounts of the receipts. In
those cases where the receipts are deposited into accounts In the
nature of special deposit accounts, the obligations under those ap-
propriations will be offset by the receipts and no amounts will be
shoran as appropriations. The Division of Bookkeeping and Warrants,
Treasury Department, should be contacted to determine the method to
be followed. (For examples, see pages 101 and 629 of the 1944 Budget.)
8. Trust Accounts.-The language for trust accounts is in
reality a brie description of the funds and the agencies will be
responsible for the correctness of such descriptions. Following
the language under each trust account the amount shorn in the 1944
Budget as the estimate for that year will be inserted as "Appro-
priated 1944, $ ." Immediately beneath this entry will
be inserted the entry "Revised 1944, $ ," this latter
figure representing the agencies' latest estimate of the amount of
receipts to be appropriated, which may or may not agree with the
amount shown in the 1944 Budget. In arriving at the amount of the
revised estimate. for 1944 as well as the estimate for 1945, agen-
cies will undertake to reflect as nearly as possible the total
amount to be shown on appropriation warrants to be issued by the
Treasury Department for each of the fiscal years concerned, using
the same basis as that followed in determining the actual appropria-
tion for the fiscal year 1943 as shorn on the green sheets. 0r~di-
nari.ly appropriations under trust fund appropriation accounts con-
sist of collections from individuals or others, income from invest-
ments, general fund appropriations for the purpose, anda/or receipts
from other sources coming into the Treasury and covered into the
respective trust fund receipt accounts. For example, the appropria-
tion under the Civil Service Retirement and Disability Fund is made
up of funds received from individuals as contributions, from interest
and profits on investments, etc., and from the Civil Service Retire-
ment and Disability Appropriated Fund (general fund account), all of
which are covered into a trust fund receipt account and then appro-
priated under the title "Civil Service Retirement and Disability Fund."
Unless transfers are made by transfer appropriation warrants no trans-
fers will be shown on the green sheets between general fund appropria-
tion accounts and trust fund appropriation accounts, as funds to be
transferred from general fund appropriation accounts will be handled
in those accounts as an obligation and in the trust fund accounts
either as a receipt or as a reimbursement as the case may be. In
the rare cases where funds are taken from a trust fund and added to
a general fund appropriation account, the transaction wi_11 be handled
in the reverse manner, i.e., as an obligation in the trust fund ap-
propriation account and as a reimbursement in the general fund appro-
priation account concerned. The total to be shown as appropriated
under a trust fund appropriation account will represent the total
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of the appropriation warrants issued, and wi.l not include or be
reduced by transfer and counter warrants or transfer appropriation
warrants. (See Budget-Treasury Regulation No. 1, Revised for defi-
nitions of these warrants.) The actual appr priation for the fiscal
year 1943 as shown on the green sheets and dtermined in accordance.
with these instructions may vary from. the amrunts shown in. the Can-
bined Statement of Receipts and Expenditures! issued by, the Treasury
Department because of the exclusion of these, types of warrants but
ordinarily the figures may be reconciled by the footnotes shown in
the Combined Statement.
9, Activities Transferred or Consoles ed.--
(a) When it is proposed to trans r or consolidate
an actrvity with another division, burs u, department, or
appropriation, the estimate of appropri, tion will be car-
ried in the. appropriate place under the; division, bureau,
departxrmer t, or appropriation to which the transfer is made.
All langtage sheets involving a transfer or consolidation
of activities will carry immediately be ow the estimate
and appropriation line footnotes static the amounts de-
ducted from or added to the appropriation estimates con-
cerned. In such cases a reference "/"i will be placed
against the amount of the estimate and the footnote shall
read as j'ollowas "~' Includes (or excludes) transferred from (or to) ' a ra riati title
.
Tr,r
(b) In those cases where an activity has been trans-
ferred tc- or consolidated with another division, bureau,
department, or appropriation during th fiscal year 1.944
by Exeoul,ive order or by law, the refs ence "a If will. be
placed af;ainst the amount appropriated for 19 and to the
footnote cited in the preceding paragraph will be added a
citation of the Executive order or law' authorizing and
making the transfer.
(o) 7/here an entire appropriation has been trans-
ferred-to another division, bureau, or !department or has
been consolidated with another appropriation item, the
original appropriation title will be retained in the
place from which transferred with the ollowing footnotes
"Note.appropriation under above titl4 has been transferred
to (and consolidated under) '(title of a roprriat)' by
Executive Order , dated or law, as We case
may be)." A footnote reference 11 be placed against
the amowit of the appropriation for 19 under the apppro-
priation item to which transferred, fo.lowed by a footnote
reading: "a/ Includes transferred fro n
I (Name o., bureau or de pa men e case of a str, ht
transfer o a ro r on era or e of a ro a one
the case of a consolidation) by cu ve Order dated or law, as the ase may be)."
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(d) The same procedure as outlined in the preceding
paragraph will be fo llotved in the case of proposed trans-
fers of entire appropriation items save that the footnotes
will exclude references to authority for such transfers,
10. Statutory and Code References.--Language sheets must refer
to the authorizing legislation, treaty, or Executive order, or indi-
cate the lack of such authority. Reference to authorizing legisla-
tion may be made in the body of the language and, if so, this reference
need not be repeated in the citations at the end of the language.
Except as specified above, and when applicable, citations are to be
shown as follows: (1) Basic authorizing legislation, (2) amendments
to authorizing legislation enacted in the calendar year 1943, (3) the
1944 appropriation act, and (4) any other act providing supplemental
appropriations for 1944. Legislation enacted prior to January 1,
1943, and in effect on that date has been embodied in the United
States Code and supplements thereto and all citations will be by
reference to the titles and sections of the Code, or if not to be
found therein, to the date of the act and public law number, the
date and number of Executive order, or date of treaty. (For example,
16 U.S.C. 581, or Act of June , 1943, Public Law .) Reference
is not to be made to the Statutes at Large except inthe District
of Columbia Chapter and treaty citations. If the reference to the
United States Code by title and section is not sufficient to iden-
tify the particular legislation, the section number should be fol-
lowed by reference to paragraphs and subparagraphs. The agencies
will furnish and be responsible for the correctness of all statutory
references on the language sheets. In those cases where there is
no authorizing legislation, treaty, or Executive order, and. no pre-
vious appropriation, the language will be followed by the word
"submitted" in parentheses.
11.. Arrangement.-The arrangement of estimates of annual ap-
propriations w~ l follow that of corresponding appropriations in
the appropriation act for the fiscal year 1944. Estimates of new
appropriations and estimates for activities appropriated for in
supplemental or deficiency acts will be inserted at appropriate
places. Agencies which have heretofore obtained separate appro-
priations under the heading "National Defense" or "National De-
fense Activities" will submit separate estimates for such activities
if they are to be continued in the fiscal year 1945. Activities
heretofore financed by means of allotments from the President's Emer-
gency Fund, which are to be continued during the fiscal year 1945,
will be estimated for in the regular manner (i.e., an estimate of
appropriation will be submitted to the Bureau of the Budget for
transmission to the Congress) and will carry as a part of the appro-
priation title the words "(National Defense)." Estimates of appro-
priations not carried in the annual and supplemental appropriation acts
(e.g., permanent appropriations and trust accounts) will follow the
same arrangement as corresponding estimates in the Budget for' the
fiscal year 1944.
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GREEN SHEETS
12. Requireme:lts for Submission.-Green sheets will be sub-
mitted for all appropriations or funds (including' working funds;, ap-
propriations made f.)r claims, judgments, and private relief act,,
and items such as t:^ansfers or allotments from the appropriation
"Foreign-Service Par. Adjustment, Appreciation of Foreign Currencies"
and other similar appropriations) under i ich obligations, including
those incurred unde:'contract authorizations, have been made or are
contemplated in 194:3, 1944, and 1945. Green sheets are required for
1943 and 1944 obligations even though no estimate is submitted for
1945. The green sheets under funds allocated prior to July 1, 1943,
from emergency reliE!f and other emergency appropriations (including
the Emergency Fund for the President), but exclusive of Defense Aid
(Lend-Lease) appropriations, will be inserted immediately following
the green sheets pertaining to the regular appropriations which the
allocated funds suprlement. (See Corps of Engineers, pages 672-674,
1944 Budget.) The green sheets for Defense Aid (Lend-Lease) appro-
priations will be prepared by the Office of Lend-Lease Administration,
based on information furnished it by agencies receiving allocations,
and will be incorporated into the Budget under the heading "Emergency
Funds Appropriated to the President."
13. Definition of Obligations,--Amounts reported as obligations
will conformto the oncept of obligations included in Budget-Treasury
Regulation No. 1, Revised. Obligations incurred are there defined as
orders placed, contracts awarded, services received, and all other
transactions during ,. given period which legally reserve the appro-
priation for expenditure., including orders for procurement through
the General Supply Fund, orders placed with the Naval Stock Fund and
Naval Working Fund, orders placed with the Government Printing Office,
and orders for interdepartmental work under section 601 of the Economy
Act. Such amounts include expenditures not preceded by obligations
and in the case of l:.quidated obligations reflect the adjustments for
the differences between obligations and the actual expenditures.
14. Form.--GreE:n sheets will be prepared with t
ypewriter, double
spaced , on Standard Form 3a (revised). Obligations`: for personal--serv-
ices net) and other objects of expenditure will beshown by the two-
digit symbol numbers of the object classification set forth in part V
of Budget-Treasury Regulation No. 1, Revised, except that a more de-
tailed classificatior may be employed when necessary to show the dis-
tribution of large or unusual expenditures under the object classifi-
cation. (See column 2, page 300, 1944 Budget.) Additional instructions
covering the preparation of green sheets are set forth below and spec-
imen forms,, Exhibits B through E, are attached hereto for the infor-
mation and guidance of the agencies.
15. Personal Services.--Green sheets for personal services, de-
partmental and f e d, =be be prepared in the form, manner, and order
of items shown in Exhibit B, and in accordance with!the following
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instructions. Two mayor changes have been made firm the procedure
followed in previous years that e be unifox
ex-
pressed man- ears instead o positions or a combination of new
P-q-8-iti ons and man-years and the money columns will re ec t e
o 0 the actual basic cum ehsa on sea of averse sa
rates . Fq; ce the re
en s ee s be pre are oetbliti
n a n ogaon
bas there will be -no need for adjusting entries on account of 2e-
air -i3
n
ti
g
ew pos
ons
.
(a) Green sheets shall include both departmental and
field personnel and list such services separately in that
order under appropriate captions.
(b) The distinction between departmental and field
service to be followed in preparing green sheets will be
the same as that observed in the preparation of Civil Serv-
ice Commission Form 3257, revised, as it is necessary that
the green sheets be in general agreement with the reports
submitted on that form.
(c) Personal services will be divided into the fol-
lowing services or groups and listed on the green sheets
in the order named (except that the service or group in
which the head of the agency is assigned will be placed
first): Clerical, administrative, and fiscal service; pro-
fessional service; sub-professional service; crafts, pro-
.tective, and custodial service; Executive order grades
(established by Executive Order 6746); grades established
by special acts; and unclassified. Under each service or
group, grades will be listed in descending order of salary
ranges. All employees in any one grade and service under
each appropriation will be listed together, i.e.,. no break-
down by organization units, functions, etc., will be shown.
When such breakdowns by organization units, functions, etc.,
are essential for a better understanding of the estimate
they should be included as a part of the justifications.
(See paragraph 29.)
(d) Classification grade number and basic salary.
range will be entered on the green sheets for each grade
(classification act, Executive Order 6746, or special act)
in which service was performed or is'contemplated.
(e) Under each grade for which the minimum basic an-
nual salary rate is ;3,200 or more will be entered the oper-
ating titles of positions in which service was performed or
is contemplated and for each such title there will be shown
in the obligations column for each fiscal year the number
of Ea=ears of service performed or contemplated and the
total - bas ic sale (exclusive of overtime, additional com-
pensation, nigh work differential, and additional. pay for
service outside the 48 States and the District of Columbia)
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paid or contemplated to be paid for such ~nan-years of serv-
ice. The i,erm "operating title" means the title usual]
used in this= office concerned when referri ig to the part&o-
ular position. The purpose . of using "op rating titles" is
to convey :~.nforrnation as to the duties d character of
work perfo:l ed` by the incumbent and the title of the posi-
tion as used on the employee's classificdtion sheet may
not be suf."iciently informative for this purpose.
(f) For each grade for Which, the minimum, basic azi-
nual ,salart rate is less than $3,200 the same procedure
will be followed except that operating t.tles will not be
shown and she man-years of service and tal basic salary
shown ?rrill be for all service performed 4r contemplated in
each such trade.
the term "man-years of service' as herein used
includes all periods for which compensation was paid or is
contemplated for payment without regard to service or leave
status. i
(h) Khen the actual or estimated m :n-years and obliga-
tions for all regular full-time salaried; and wage employees
(as defined on Civil Service Commission Form 3257, revised)
have been entered on the green sheets in accordance with the
foregoing instructions, the man-years an amounts of money
will be tctalled and shown opposite the .ntry "Total perma-
... nent, departmental", (or field, as the ca se may be). Follow
ing this total entry will be listed the Following additional
groups of employees, showing for each grpup the man-years
and obligations for each fiscal year: Tjemporary employees,
part-time employees, employees on a "wheki actually engaged"
basis, employees serving without compen ation, etc. The
classes of employees to be reported will agree with the
classes a:, defined and reported on Civil Service Commission
Form 3257, revised. Following these entries will be shown
one-line entries for the total amounts aid or estimated to
be paid on account of overtime, additional compensation,
night-wor}: differential, and additional s?ay for foreign
service. Immediately following these e tries and opposite
the entry "All personal services,'depa mental" (or field,
as the cane may be) will be the sum of there entries plus
the previous total shown opposite the entry "Total perma-
nent, departmental" (or field, as the c4se may be).
(i) The totals for the department 1 and field services
will Ten be combined and shown opposit the entry "Total,
departmental and field" and from this total will be deducted
the chars able value of quarters, subsistence, etc., :Furnished
in kind, Leaving the amount of "01 Per$onal services (net)."
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( ) Man-years will be shown to the nearest tenth; if
midwaybetween tenths the next higher tenth will be used.
No cents will be shown in the obligations columns, the
amounts being stated to the nearest dollar.
16. Consolidated Schedules for Personal Services.--In some
cases employees are heT3 as a pool for wor under a number of dif-
ferent appropriations. A single payroll is used for such groups of
employees and the amount of the roll is distributed among appropria-
tions chargeable in accordance with the accounting method employed
by the agency concerned. Unless the distribution of the roll by
appropriation is made on an actual time-worked basis, any segrega-
tion of employees by appropriation is purely arbitrary and in such
cases a consolidated green sheet should be submitted for the entire
group. This consolidated green sheet will show the breakdown of
employees by services and grades and in addition the distribution
of the total actual and estimated obligations by appropriations. On
the green sheets submitted under each of the appropriations affected
there will be included a one-line entry "Personal services, depart-
mental (or field, as the case may be) (see consolidated schedule),"
agreeing with the amount shown on the consolidated schedule as charge-
able to that appropriation. (See Corps of Engineers, pages 675-676,
1944 Budget.)
17. Other Objects of Expenditure.-Following the entry 1101
Personal services (net)" and under the heading "Other obligations,"
there will be listed the actual and estimated obligations under each
object of expenditure, followed by a total reading "Total other ob-
liigations." To this amount will be added the amount shown opposite
the entry 1101 Personal services (net)" in order to arrive at the
"Grand total obligations."
18. Reimbursements to A roriations.--Reimbursements to ap-
propriations represent collections or receipts creditable to an a -
roriationor fund which are either covered or to be covered
e Treasury y~covering warrant as repayments to an appropriation
or fund, or handled on atransfer and counter warrant as an adjust-
ment between appropriation accounts for expenditures previously made.
In the case of reimbursements to appropriations, the obligations will
be merged with and detailed by object classification symbols under
the appropriation reimbursed and from the grand total obligations
will be deducted the sum of all reimbursements opposite the entry
"Reimbursements for services performed." Examples of such reimburse-
ments are amounts represented by collections (other than refunds)
for commodities, work or services furnished or to be furnished an-
other appropriation (31 U.S.C. 686 and other similar legislation),
and all collections from an individual, firm, or corporation on ac-
count of commodities, work, or services furnished or to be furnished.
Amounts handled as reimbursements to appropriations on account of
work done for another appropriation will be included in the obliga-
tions under the appropriation for which the'work was done in accord-
ance with paragraph 13 above. The effect is to include the obligations
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under both appropriations and this duplication in offset by the entry
opposite "Reimburaoments for services performed."
19? Transferal Between Appropriations.--Transfers between appro-
(except in the caao of activities transferred, see paragraph ..,
circular) and are Eenerally used in those cases ih which funds are
advanced to cover the cost of work to be performed. In such cases
the transfer operates to increase the authority to incur obligations
under the receivini; appropriation (as distinguished from. a reinburse-
ment where the receipt operates to offset obligations) and the obliga-
tions on account of.such transfers will be merged with and detailed
by object classification symbols under the appropriation to which the
transfer is.made. From the grand total obligations will be deducted
all such transfers stated separately by amounts and titles of the ap-
propriations-from v+hich transfers are made. Under the appropriation
from which the tray afers are made, the amounts tr sferred will not
be included in the detail of obligations and to tie grand total obli-
gations -arin be adc.ed the amount of transfers made therefrom stated
separately by amour,ts and titles of appropriations to which such
transfers are made. Amounts so deducted or added on account of such
transfers aloe tam cal amounts in green sheets or
he app ro rte, ons Evolved a ter consultation an, agreement writing
between the_ agencies concerned and also a vs a en necessary ' after
no ca own of allowances for the ens sc ar. The o floe to
i 1s ah ransfeis are made should be a vise the transferring
office of the appropriations from which the transfers are made and
the office from which the transfers are made shou.d be advised by the
receiving office of the appropriation titles under which the funds
transferred will be obligated. This procedure wil cover cases of
actual transfers fcr 1943, and estimated transfers for 1944 and 1945.
20. Other Ad'ustin .Entries.--When the estimated or actual ob-
ligations for a sc year, ateer adding or deducting adjustments on
account of reimbursements and transfers, do not a0ree with the amount
of the appropriaticn or estimate of appropriation for that year, ad-
justing entries will be made representing an analfsis of the differ-
ence and using plus or minus signs in order to bring the final total
into agreement wits. the amount of appropriation or estimate of appro-
priation. Such ad'usting entries will be made in the manner indicated
in Exhibit B. and the wording of the various entries shall conform to
that used in the exhibit referred to. Agencies are authorized to show
in the 1944 column that portion of the cost of overtime and additional
compensation which cannot be absorbed 4 thin the funds available for
that year-opposite the entry "Excess of obligations over appropriation
due to Pablic Law " (insert number of public law or laws applicable).
21. Activities Transferred or Consolidated. 4 hen an activity
is transferre to (or consolidated idth) ano .her division, bureau,
agency, or appropriation the green sheets for such activity will be
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carried in the proper place under the division, bureau, agency, or
appropriation to which the transfer is made, including comparable
figures for the years 1943 and 1944. The obligations under the re-
ceiving division, bureau, agency, or appropriation will include the
obligations incurred for the transferred activity for all 3 years,
and in those cases where the entire appropriations for 1943 and 1944
are not transferred (see paragraph 9, this circular), the grand total
obligations on the receiving side will be offset by showing as trans-
fers amounts equaling the total of the obligations incurred during
1943 and 1944 for the activity concerned. In such cases, the trans-
ferring division, bureau, agency, or appropriation will not include
these amounts in its obligations but will show the amounts as trans-
ferred to the division, bureau, agency, or appropriation concerned.
(See pages 150-157, 1944 Budget.)
22. 'Working Funds.- forking funds are established by the Treasury
Department in a ccor ance with various laws as a means of accounting
for funds transferred from one agency or activity to another for the
performance of work or delivery of materials. forking funds must be
distinguished from reimbursements which operate to offset obligations
under an appropriation and from transfers which operate to increase
the obligation authority under an appropriation account. Working
funds may be identified by the inclusion of the phrase; "working fund"
as a part of the title of the appropriation account. A brief descrip-
tion of the purpose of the fund will be included in the green sheets
(see "Working Fund, Commerce, Weather Bureau, (Air Corps, Army),"
page 385, 1944 Budget). The total obligations shown on the green
sheets under working funds will be offset by either "Received by
transfer from TI (specify appropriation from which trans-
fer is made) in the case of receipts by transfer appropriation warrant
or "Advanced from " (specify agency advancing funds),
leaving the "Total estimate or appropriation" as zero?
23. Emergent Allocations.-In some instances authority is con-
tained in appropriation act allocate funds to other agencies and
in such cases the obligations incurred under allocations made in 1943
(except Defense Aid (Lend-Lease), see paragraph 12) will be shown on
a separate green sheet and a deduction will be made from the grand
total obligations in order to arrive at a zero on the line "Total
estimate or appropriation." (See Exhibit D.)
24. Projects or "Functions Green Sheets.-In every case in which
the work provided for by an appropriation or fund is susceptible of
division into two or more activities, projects, or functions, an ad-
ditional green sheet will be prepared showing the obligations under
such classifications. The classifications used under each appropria-
tion or fund will be numbered serially. The difference between the
grand total obligations as shown on the projects or functions green
sheets and the "Total estimate or appropriation" will be entered as
a one-line entry as follows: "Adjustments (see objects schedule for
detail)." (See Exhibit C.)
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JTTSTIFICATIONS OF ESTII ATES,
25. Derivat..on of Base and Anal sis of In greases.-The first
statement in just'.. cation of each estimate of appropriation All be
a, tabular statement showing the relation of the amount of the esti-
mate to the amount; of the 1944 appropriation. Ior an illustration
of this statement, see Exhibit F. In the first line of this tabular
statement under the title of the appropriation will be shown the
amount of the regular 1944 appropriation. To this amount will be
added the amounts of any supplemental appropriations for the fiscal
year 1944 and the amount shown in the 1944 column of the green sheets
as "Excess of obligations over appropriation duel to Public Law "
All nonrecurring amounts will be subtracted froxr the total for
We-
purpose of establi.shing the base for 1945. Thee deductions will
include any portion of the 1944 appropriation obligated in the. fiscal
year 1943, any portion of the 1944 appropriation which it is proposed
to transfer from that appropriation to a different 1945 estimate of
appropriation, any portion of the 1944 appropriation which was pro-
vided for nonrecurring obligations (such as items of equipment), and
the total cost of overtime and additional compensation for the fiscal
year 1944. Elimination or curtailment of items of expenditure should
be made wherever c!onsist9nt with the actual needs of the activity in-
volved. The base for 1945 as thus established w.ll be analyzed by
projects, functions, organization units, or objects of expenditure
as may be agreed tpon with representatives of this Bureau and to each
item will be separately added the total cost of overtime and addi-
tional compensation and the amounts of any recurring and nonrecurring
increases proposed for that fiscal year.
26. Justification of Language Changes.--Immediately following
the tabular std en it will be, a written text in exp~ana-
tion and justification of all proposed changes in the language of
the appropriation.
27. Justification of Amounts Ke uestecl.--Following the justi-
fication of ther language changes will be the text in justification
of the proposed 1545 estimate of appropriation. While the character
and form of the text of statements in support of estimates of appro-
priation for 1945 will vary with the character of the amounts re-
quested and of the activities involved, every effort should be made
to present supporting information as clearly and, concisely as pos-
sible. The basic text to be submitted to the Bureau of the Budget
should be prepared with the view of conserving manpower by avoiding
rewriting for subsequent use. A general ara raph in explanation
of the entire amount of the appropriation, ile desirab a as an
Tiltroo uctory Para rap _. cannot be accepted as a substitute for a
7e-tad Justification of the component parts of the estimate.
761TOWiig such an Introductory paragraph and In the order o items
listed in the classification by projects, functions, organization
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units, or objects of expenditure in the tabular statement (Exhibit, F)
there should be a separate statement for each of the :Listed items in-
cluding, in order, justifications for the base, for the recurring in-
creases, and for the nonrecurring increases. While the need for any
increases or the reason for any decreases from the base must be sepa-
rately and specifically discussed, the need for the entire amount of
the estimate must be adequately substantiated.
28. Workload Measurements and Standards. With respect to the
majority of appropriations, a ac u presentation of past, current,
and anticipated workload is the first essential of a sound budget
estimate. Menever the activity to be financed is susceptible to
such presentation the justification text should include a tabular
statement showing by appropriate work units the volume of work during
each year of the period 1941 to 1945, inclusive and the funds expended
or requested each year for the work accomplished or anticipated.
Equally essential for translation of workload into costs are operating
standards. In numerous units of government organization such stand-
ards and ratios have been developed and applied as effective tools of
management and as bases for estimates of needed funds;, personnel, and
facilities, e.g., number of mimeographed sheets per machine, per oper-
ator, 'per year; number of checks., cleared per worker; man-days or crew-
days per acre of land surveyed; number of hospital beds, patient days,
and attendants per bed; ratio of ship arrivals and sa:ilings to customs
inspectors; standard equipment kit of a building guard or a stenog-
rapher; square feet of building space per charmoman, etc. As a con-
tributory step in assembling and making more widely available oper-
ating standards now in use and in furthering their development and
application., it is desired that to whatever extent such standards have
been developed each justification text for 1945 present them in con-
cise written or tabular form following, or as a part of, the presenta-
tion of the workload.
29. Additional Exhibits.---The justification of estimates will,
be accompanied by suc written statements, tables, charts, maps, and
outlines of-prior, existing, and proposed personnel organizations,
etc., as may be necessary fully to explain and-justify the estimates.
30. 01 Personal Services.-
(a) Where the estimated man-years or funds required
for the fiscal year 1945 exceed the man-years or funds
provided in the appropriation for 1944, the justifications
should set forth clearly the portion of the increase re-
quested due to providing for a specified number of em-
ployees for a full year in 1945 who will be on a part-
year basis during 1944 and the portion required for new
positions estimated. for in the 1945 Budget, showing the
man-years and funds involved for such new and additional
positions.
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(b) The justifications will also include a statement
relating the number of man-years shown on the'green sheets
for the fiscal year involved with the actual or estimated
number of employees on the pay roll in an active pay status
as of the end of each quarter for the fiscal years 1944 and
1945. This information will be submitted fore each group of
employees listed in the green sheets, i.e., regular., full-
time salaried and wage employees, temporary employees, part-
time employees, etc. (See Exhibit G.)
31. Public Works.-Estimates and appropriations for public
works projects s o d be designated as such. Exam~les of the type
of projects to be ir.cluded under this head will be!found in the
General Public Work: Program Chapter of the 1944 Budget. These
estimates will, in the preparation of the Budget for 1945, be ex-
eluded from the chapter for the agency concerned and will be in
eluded under the putlic works chapter. A summary statement listing
such projects by appropriation items and showing the amounts there-
for should accompany the estimates. For each construction project
or program of work to be continued beyond the fiscal year 1945 there
will be shown the amount heretofore appropriated, ,the amount obligated
or to be obligated through June 30, 1944, the amount of the estimate
for the fiscal year 1945, the additional amount required for comple-
tion, and the limit of cost, if any.
32. Statement of DetailEmployees .--Statements shall be sub-
mitted show all (up in the departmental service who have
been detailed or lotmed, on a nonreimbursable basis, for one month
or more during the :'iscal year 1943 to an office or activity for
which personal serv:ces are provided under an appropriation other
than the appropriation from which the employee is ;being paid while
serving on such detail. The statements shall sho* for all appro-
priation units from which, as well as appropriation units to which.,
details are made, the employees detailed by class*fication grade and
basic annual rate o pay, time for which detailed', in months and tenths
of months, compensation while on detail, appropriation from which
paid while on detail, and appropriation chargeable with the expense
of personal service 3 in the office to. which detailed. The statements
shall also include Like information as to details for the fiscal years
1944 and 1945. (Se3 Exhibit H.)
33. Statement of Transfers Between Appro ri tions.--Each agency
shall suImLIT a statement al actual or contemplated transfers
(other than proposal consolidations) made or received affecting any
appropriation under that agency in 1943, 1944, or,1945. The amounts
shown in this statement must conform to the transfers included in
the green sheets. This paragraph does not apply to allocations made
from emergency appropriations but does apply to stabsequent transfers
from such allocations. (See Exhibit I.)
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34. Statement of Passenger-Carrying Vehicles.--In connection
with each estimate of appropriation or fund which includes an amount
for the purchase, maintenance, repair, or operation of passenger-
carrying vehicles, there shall be submitted a statement for each
bureau or office specifying the number and gross cost of vehicles
to be purchased, the number and allowance value of all vehicles to
be exchanged, the net cost of the vehicles to be purchased, the num-
ber of old vehicles which will continue to be operated, the total
estimated cost of maintenance, repair, and operation for all vehicles,
the public purpose for which the vehicles are intended, and the classes
of officials or employees by -idiom the vehicles are to be used. (See
Exhibit J.) The "statement of compliance" required by paragraph 15
of Budget Circular No. 374, dated June 18, 1941, is to be attached
to the statement of passenger-carrying vehicles.
35. Printing and Binding.--The agencies will be required to
submit in connection with the justifications for all printing and
binding estimates the information outlined in Exhibit K.
GETERAL INSTRUCTIONS
36. Method of Assembling Estimates.--
(a) : dhen submitted to the Bureau of the Budget the
sets or estimates mentioned in paragraph 3 will be assembled
as follows: The original. copy of each esti-ate, followed
by the original copy of the supporting green sheets (Standard
Form 3a, revised) and the statement relating to passenger-
carrying vehicles, arranged in order will constitute one
set, the pages of which will be numbered consecutively in
the top center. The statement of transfers between appro-
priations, unnumbered, will follow. This will be the ribbon
or printed copy and will be marked "Printer's Copy." Each
of the other four sets will be arranged for each appropria-
tion in the order set forth below and pages of each set
numbered consecutively in the lower right corner. These
page numbers will also be place in the lover right corner
of the corresponding pages of the "Printer's Copy" in order
to permit ready identification. The four sets ~Fri.ll be
punched for binding in standard three-ring binders, the
punching for language and green sheets to be at the left.
side and for justifications either the left side or top
side depending upon which way the justification sheets
have been written up. (See paragraph 3.)
(1) Language sheets;
Form (2) Green `~t~.ndard cNo. 3a, revised)
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(a) By objects of expenditure, and
(b) By projects or functions;
(3) Text of explanation and justification
of the estimates including, when required, state-
mer:ts relating to passenger-carrying vehicles.
(b; A tab should be attached to the right margin of
the fir.:t sheet of each estimate of appropriation or, in
the case: of large lump-sum appropriations, of each major
subdiviE:ion. These tabs, numbered ccr ecutively, should
be so arranged as not to obscure each other when the esti-
mates are assembled in order. At the end of each set there
should tie attached the statement of transfers between appro-
priations.
37. Supplemental Estimates.--
(a; The estimates of appropriatibIns for the fiscal
year 191.5 must include amounts to meet' all requirements
for the period July 1, 1944, to June 30, 1945, in order
to avoic. transmission to Congress of supplemental estimates.
(b; The estimates for 1945 will be accompanied. by
a list cif any amounts that are contemplated for later sub-
mission as supplemental estimates for the fiscal year 1944,
such lictt to set forth briefly the need for such supple-
mental estimates.
38. Advice on Pre aration of Estimate Ib.--In order to expedite
individual budget officers should consult freely
budget hear Tir is- i
with Bureau of the Budget representatives ir' charge of their esti-
mates as to the provisions of this circular; Upon request of these
officers the Bureau of the Budget will send representatives to
meetings called to discuss preparation of estimates.
By direction of the President.
HAROLD DI SMITH
Director of the
Bureau of the Budget
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