Budget and apportionment records include the various files accumulated in the Department in the course of formulating its budget for submission to the Office of Management and Budget (OMB) and to the Congress; defending the requests for funds before both bodies; and after enactment of an appropriate period of time. The funds are made available to the Department by OMB, usually in quarterly portions, and the Department must indicate and justify regularly to OMB its proposed rate of expenditure. After the funds have been made available to the Department, controls over the funds are in the form of expenditure accounting records (Part 8), and detailed information relative to expenditures is contained in the accountable officers' account )Part 1). This schedule applies to records of budget preparation, presentation and apportionment of the Department, except that it does not apply to records of the OMB and the Treasury Department reflecting the Government-wide budget responsibilities of agencies. Records created prior to January 1, 1921, must be offered to the National Archives and Records Service before applying the disposition instructions. The Department's budget records are normally created at all organization levels Department-wide. Therefore, the records consist of detailed work papers and budgetary statements developed by single operating units, the more significant budget statements and related papers representing consolidated submissions preparted at the equivalence of division level and forwarded to the Department's budget officer, and the records at the highest level pertaining to the budget submission Department-wide. The budget presentation is standardized by OMB which prescribes format and procedures for all Federal agencies. The internal reports and papers which support the budget and are in prteparation vary from agency to agency, is a duplicate of the sets of papers submitted to OMB. These include summary statements of appropriations and expenditures, statements whichhighlight the principle features of the Department requests and immediately related supporting documents. The narrative presents the policies and the programs of the agency which the budgetary requests are to support. In addition to the summaries, the submission includes schedules of obligations and statements pertaining to each type of appropraition and fund under which the individual organization operates. Finally, Omb requires additional supporting data pertaining to objects of expenditures, particular Department programs, and figures based on the cost of various type of service operations, such as personal and payrolling activities.
