The supplemental material included in the President’s budget beyond the four main volumes generally include the following documents:

Federal Credit Supplement: This document supplement provides summary information about Federal direct loan and loan guarantee programs subject to the Federal Credit Reform Act (FCRA) of 1990, as amended by the Balanced Budget Act of 1997. The credit activities of programs exempt from FCRA do not appear in the Supplement, such as the credit activities of certain agencies providing deposit insurance.

Object Class Analysis: This document presents the Federal Government’s obligations in terms of the object classification prescribed in section 83 of OMB Circular No. A-11. Object classes describe the “nature” of the service or article for which obligations are first incurred, regardless of the purpose, function, or program served. There are five major object classes: Personnel Compensation and Benefits, Contractual Services and Supplies, Acquisition of Assets, Grants and Fixed Charges, and a general “other” class. These major object classes are then divided into smaller classes.

Balances of Budget Authority:  This report provides data on the end of year balances that are not expiring and carried forward to the start of the next fiscal year. More specifically, at the end of each fiscal year, unobligated balances still available for new obligation are carried forward to the start of the next fiscal year. Expiring unobligated balances, meaning those not available for new obligation, are not carried forward to the start of the next fiscal year. By law, obligated balances are either no-year or available to pay old bills normally for five expired years after which the obligated balances are cancelled. Therefore, the obligated balances that are still available to pay old bills are carried forward to the start of the next fiscal year.

Other: Sometimes a separate document is included in this material detailing the President’s proposals for major reductions in spending.  Some material is added in the form of public documentation, and in certain tables in various formats such as Excel.

The President’s Budget, required by law to be submitted to Congress, takes the form of four volumes: the Budget of the U.S. Government, Historical Tables, Analytical Perspectives, and the Appendix. In addition to these main four documents, Supplemental Materials are also transmitted to Congress and made public. Then in July of each year, and update to this budget is sent to Congress, commonly known as the the Mid-Session Review for a fiscal year.