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Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A2","FootnoteText":"The amount on line 1232 is the required sequester amount in dollars assuming that the program requires appropriations equal to the amount listed on line 1250.  Due to the indefinite nature of the account, the sequester amount in dollars may not be equal to the sequester amount in dollars reflected in the most recent for the current fiscal year sequestration order.  During the remainder of the fiscal year, if the necessary appropriation is different from the amount listed on line 1250, the amount in dollars currently reflected on line 1232 is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7% sequester as required by the most recent for the current fiscal year order pursuant to the Budget Control Act of 2011 (P.L. 112-25).  The amount on line 1203 is the estimated previously unavailable funding for prior fiscal year pursuant to the Budget Control Act of 2011.  The estimated amount may be increased or decreased without further action by OMB if the actual previously unavailable appropriation differs from the estimate. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A3","FootnoteText":"To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, borrowing authority, interest to and from Treasury, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-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":"Amounts include Forest Service's estimated earnings, distributed as directed in the Great American Outdoors Act, P.L. 116-152 Sec. 200402(d)(3), Sec. 200402(e)(1), and 200402(j)-Public donations (GPDN) per line 6021."},{"FootnoteNumber":"B2","FootnoteText":"Reflects the President's Order which requires budgetary resources in non-exempt nondefense mandatory program be reduced by 5.7% and in accordance with section 251A of the Balanced Budget and Emergency Deficit Control Act, as amended (BBEDCA), 2 U.S.C. 901a."},{"FootnoteNumber":"B3","FootnoteText":"Amounts on this apportionment are rounded up to ensure apportioned amounts reflect actual resources available per section 120.21 of OMB Circular A-11.  As a result, amounts shown as budgetary resources may be higher than actual amounts reported on the SF-133."},{"FootnoteNumber":"B4","FootnoteText":"The exclusion of actual amounts from the SF-133 on the financing account does not subject Forest Service to the Anti-Deficiency Act but rather allows estimates to be recorded in the Trial Balance ensuring a clean Financial Statement Audit."}]}