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funds 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.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A2","FootnoteText":"To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, actual unobligated balances, borrowing authority, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal\/Federal sources, contributions from non-Federal\/Federal sources, and release of contingency funds 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.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"B1","FootnoteText":"The following amounts have been rounded up for closing cohort reestimates: For Seed loans cohort 2001, upward reestimate of $$.03 is rounded up to $1.00 and interest on upward reestimate of $.06 is rounded up to $1.00 for apportionment purposes.  Warrant request will be to the penny."},{"FootnoteNumber":"B2","FootnoteText":"The following amounts have been rounded up for closing cohort reestimates: For Guaranteed Operating Unsubsidized loans cohort 1992, upward reestimate of $24.96, plus cohort 1996 upward reestimate of $15.19 plus Guaranteed Operating Subsidized loans cohort 1998 of $.07 is rounded up to $41.00.  Interest on upward reestimate for the same cohorts of $117.52 plus $75.40 plus $0.25 is rounded up to $194.00  for apportionment purposes.  Warrant request will be to the penny."},{"FootnoteNumber":"B3","FootnoteText":"The following amounts have been rounded up for closing cohort reestimates:  For downward reestimates of  Guaranteed Operating Unsubsidized loans Cohort 1994, $28.86 plus Guaranteed Operating Subsidized Cohort 2004 of $0.43 is rounded up to $30.00.  Interest on downward reestimates for the same cohorts of $162.93 plus $0.37 is rounded up to $164.00."}]}