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recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal\/Federal sources, and contributions from non-Federal\/Federal sources without further action by OMB.  Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB.  \n\n[Rationale:  Footnote specifies the purpose(s) for which the funds are available to be obligated.]"},{"FootnoteNumber":"A2","FootnoteText":"Funds are apportioned with the understanding that the agency will begin reporting to Treasury GTAS the categories listed in the attached program reporting category tab no later than October 1, 2022.\n\n[Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]"},{"FootnoteNumber":"B1","FootnoteText":"The amount shown on line 1230 (line split \"\"SEQ\"\") is the required sequestration amount assuming that the mandatory appropriation is equal to the amount shown on line 1251.  If the appropriation is different from the total of the amounts shown on line 1251, then the amount shown on line 1230 is automatically apportioned so as to reflect 5.7 percent of the total FY 2023 appropriation.  Because of the indefinite nature of this authority, the sequestered amount may not be equal to the amount reflected in the OMB Report to the Congress on the BBEDCA 251A Sequestration for Fiscal Year 2023 dated March 28, 2022."},{"FootnoteNumber":"B2","FootnoteText":"The amount will be transferred from the Commodity Credit Corporation as authorized under Sections 4(j) and (l) of the Commodity Credit Corporation Charter Act."},{"FootnoteNumber":"B3","FootnoteText":"USDA will expand the soil carbon sampling efforts piloted on CRP contracts to also include NRCS working lands programs. To the extent practicable, NRCS soil scientists will work with partners and USDA research agencies to apply sampling protocols and the agency will train employees on proper sampling techniques.  As the effort moves forward, NRCS will be directly involved in sampling efforts through coordination with partners, both to help build trust between partners and landowners, and to ensure field staff can gain exposure to the sampling process. To ensure this coordination, NRCS commits to work with FSA\/the partners to achieve alignment between NRCS's 3rd planned site visit and a partner sampling visit. NRCS will further coordinate with the partners throughout the agreement to share information and coordinate additional visits when feasible for NRCS.  Additionally, within 3 years, NRCS will be able to take the lead on the soil carbon sampling effort. This will still require coordination with partners, both on the ground and for analysis\/ reporting, but NRCS will work to expand its capacity to manage the sampling effort and to expand its monitoring capacity. This can be achieved through investments in technical assistance, training, and partnerships over the next 3 years."},{"FootnoteNumber":"B4","FootnoteText":"In the event of a FY 2023 continuing resolution (CR), the OMB CR Bulletin will automatically apportion this TAFS to preclude from obligation the amount listed in Attachment C of the Bulletin for this TAFS pursuant to section 123.8 of Circular A-11. This preclusion will only apply during the period of the CR. This TAFS will be reapportioned when a full-year FY 2023 appropriations Act is enacted and will show a transfer to FPAC if transfer language is included in the Act."}]}