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To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, actual unobligated balances, 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":"A2","FootnoteText":"Funds are apportioned with the understanding that RMA will provide OMB via email a 10-year cost estimate for any proposed changes to internal policies, procedures, operational guidance, or practices that could increase or decrease Federal Crop Insurance Corporation Fund spending.  The cost estimate should be provided at least 30 calendar days prior to any announcement or implementation.  RMA should use the Regulation workplan format to communicate a summary of any change being made.  This requirement excludes policies and guidance subject to OIRA review under Executive Orders 12866 and 14192.  [Rationale:  OMB requests additional information on programmatic spending for some or all of the apportioned funds.]"},{"FootnoteNumber":"B1","FootnoteText":"Because A-11 does not allow an account to spend against an anticipated collection, the amount precluded from obligation is equal to the amount of offsetting collections that are expected to be collected in September of 2027: producer paid premiums plus Administrative\/CAT fees.  These fees are not collected until the end of the fiscal year.  The account has \"such sums as may be necessary\" authority for spending.  In order to book against the offsetting collections, the account needs to get an appropriations at the beginning of the fiscal year in an amount of actual estimated need plus the amount of offsetting collections.  The amount precluded from obligation will be equal to the estimated collections for September.  At the end of the fiscal year, the lines will adjust once the collections have occurred and there will be no amount precluded from obligation for the account and the actual appropriation will be reduced by the amount of the collections."},{"FootnoteNumber":"B2","FootnoteText":"This amount was transferred from the Commodity Credit Corporation as authorized under Sections 4(j) and (l) of the Commodity Credit Corporation Charter Act."}]}