Dataset Preview

Split (1)

train

The full dataset viewer is not available (click to read why). Only showing a preview of the rows.

The dataset generation failed because of a cast error

Error code:   DatasetGenerationCastError
Exception:    DatasetGenerationCastError
Message:      An error occurred while generating the dataset

All the data files must have the same columns, but at some point there are 1 new columns ({'Processed Text'}) and 5 missing columns ({'U', 'Question', 'A', 'ID', 'Answer'}).

This happened while the csv dataset builder was generating data using

hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration/chunks/OMB Circular A-11 Section 100 Sequestration.csv (at revision 7b93d52df0ae77cf28068a9b3ccb5d99453ea842), ['hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/OMB Circular A-11 Section 100 Sequestration.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/chunks/OMB Circular A-11 Section 100 Sequestration.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/corpus/OMB Circular A-11 Section 100 Sequestration.csv']

Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)
Traceback:    Traceback (most recent call last):
                File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1837, in _prepare_split_single
                  writer.write_table(table)
                  ~~~~~~~~~~~~~~~~~~^^^^^^^
                File "/usr/local/lib/python3.14/site-packages/datasets/arrow_writer.py", line 765, in write_table
                  self._write_table(pa_table, writer_batch_size=writer_batch_size)
                  ~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                File "/usr/local/lib/python3.14/site-packages/datasets/arrow_writer.py", line 773, in _write_table
                  pa_table = table_cast(pa_table, self._schema)
                File "/usr/local/lib/python3.14/site-packages/datasets/table.py", line 2369, in table_cast
                  return cast_table_to_schema(table, schema)
                File "/usr/local/lib/python3.14/site-packages/datasets/table.py", line 2297, in cast_table_to_schema
                  raise CastError(
                  ...<3 lines>...
                  )
              datasets.table.CastError: Couldn't cast
              Processed Text: string
              -- schema metadata --
              pandas: '{"index_columns": [{"kind": "range", "name": null, "start": 0, "' + 407
              to
              {'ID': Value('int64'), 'U': Value('string'), 'Question': Value('string'), 'A': Value('string'), 'Answer': Value('string')}
              because column names don't match
              
              During handling of the above exception, another exception occurred:
              
              Traceback (most recent call last):
                File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1369, in compute_config_parquet_and_info_response
                  parquet_operations, partial, estimated_dataset_info = stream_convert_to_parquet(
                                                                        ~~~~~~~~~~~~~~~~~~~~~~~~~^
                      builder, max_dataset_size_bytes=max_dataset_size_bytes
                      ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                  )
                  ^
                File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 948, in stream_convert_to_parquet
                  builder._prepare_split(split_generator=splits_generators[split], file_format="parquet")
                  ~~~~~~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1683, in _prepare_split
                  for job_id, done, content in self._prepare_split_single(
                                               ~~~~~~~~~~~~~~~~~~~~~~~~~~^
                      gen_kwargs=gen_kwargs, job_id=job_id, **_prepare_split_args
                      ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                  ):
                  ^
                File "/usr/local/lib/python3.14/site-packages/datasets/builder.py", line 1839, in _prepare_split_single
                  raise DatasetGenerationCastError.from_cast_error(
                  ...<4 lines>...
                  )
              datasets.exceptions.DatasetGenerationCastError: An error occurred while generating the dataset
              
              All the data files must have the same columns, but at some point there are 1 new columns ({'Processed Text'}) and 5 missing columns ({'U', 'Question', 'A', 'ID', 'Answer'}).
              
              This happened while the csv dataset builder was generating data using
              
              hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration/chunks/OMB Circular A-11 Section 100 Sequestration.csv (at revision 7b93d52df0ae77cf28068a9b3ccb5d99453ea842), ['hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/OMB Circular A-11 Section 100 Sequestration.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/chunks/OMB Circular A-11 Section 100 Sequestration.csv', 'hf://datasets/leeroy-jankins/OMB-Circular-A-11-Section-100-Sequestration@7b93d52df0ae77cf28068a9b3ccb5d99453ea842/corpus/OMB Circular A-11 Section 100 Sequestration.csv']
              
              Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)

Need help to make the dataset viewer work? Make sure to review how to configure the dataset viewer, and open a discussion for direct support.

ID int64	U string	Question string	A string	Answer string
1	User	What is sequestration in federal budget execution?	Agent	Sequestration is the cancellation of budgetary resources for budget-enforcement purposes. It is not merely a temporary administrative withholding unless a specific statutory rule provides otherwise. The cancellation is required when one of the statutory enforcement mechanisms is triggered. The governing authorities inc...
2	User	Which statutes provide the principal legal authority for sequestration?	Agent	The Balanced Budget and Emergency Deficit Control Act of 1985, as amended, provides major sequestration authorities. The Statutory Pay-As-You-Go Act of 2010 provides a separate mandatory-spending enforcement mechanism. The Budget Control Act of 2011 amended BBEDCA and reinstated discretionary spending limits. Later leg...
3	User	How is the baseline used when OMB calculates sequestration?	Agent	The baseline is drawn from the most recent President’s Budget and updated for enacted legislation. A sequestration order issued with the President’s Budget uses the baseline published with that budget. The baseline estimates the resources and outlays that would occur under applicable current-law assumptions. It provide...
4	User	What constitutes a breach of a discretionary spending limit?	Agent	A breach occurs when new budget authority in a discretionary category exceeds that category’s statutory spending limit. The excess amount is the size of the breach. Defense and nondefense discretionary spending are evaluated separately. A breach can trigger sequestration within the affected category. The required cance...
5	User	What is a budget account for sequestration purposes?	Agent	A budget account is an account assigned a budget account identification code in the President’s Budget. One budget account may correspond to one or more Treasury accounts. Sequestration calculations and reports are generally organized by budget account. Agencies therefore must map Treasury-level activity to the applica...
6	User	Which items are included in the term budgetary resources?	Agent	Budgetary resources include new budget authority and unobligated balances. They also include direct spending authority and obligation limitations. Authority to spend offsetting collections and offsetting receipts is included. The term is broader than annual appropriations alone. Unless exempted by law, resources reflec...
7	User	What is a cap adjustment?	Agent	A cap adjustment is funding that causes an upward adjustment to a discretionary spending limit under section 251(b)(2) of BBEDCA. Examples include emergency funding, disaster assistance, overseas contingency operations, and program-integrity funding. The adjustment may affect the defense or nondefense cap depending on ...
8	User	How are defense and nondefense functions distinguished?	Agent	The defense function consists of budget authority classified in budget function 050. The nondefense function includes all other budget functions. BBEDCA uses the terms revised security category and revised nonsecurity category for these discretionary groupings. The distinction matters because each category has its own ...
9	User	What makes a budgetary resource exempt from sequestration?	Agent	A resource is exempt when a statute specifically removes it from sequestration. Sections 255 and 256 of BBEDCA contain both specific and general exemptions. Another law may also provide an exemption. Exemption can apply to an entire account, a program, or a particular resource type. Administrative expenses within an ot...
10	User	How are programs, projects, and activities identified for sequestration?	Agent	Programs, projects, and activities are generally those delineated in the applicable appropriations act or accompanying report. For accounts not included in appropriations acts, they are identified in the most recently submitted President’s Budget. This approach is especially important for mandatory accounts. Agencies m...
11	User	What are sequestrable resources?	Agent	Sequestrable resources are budgetary resources not exempted by BBEDCA or another law. They form the base to which the applicable sequestration percentage is applied. The classification depends on legal authority rather than an agency’s policy preference. OMB maintains account classifications to help agencies identify e...
12	User	What is a sequestration order?	Agent	A sequestration order is issued by the President when required by law. It directs agencies to implement the reductions calculated by OMB. The order is accompanied by a sequestration report that identifies percentages and account-level amounts. Agencies may not postpone execution merely because internal allocation decis...
13	User	What is a sequestration percentage?	Agent	A sequestration percentage is a uniform percentage applied to sequestrable resources. It is used to achieve the required total reduction. OMB publishes the percentage in the applicable sequestration report. Agencies multiply the percentage by the sequestrable resources in each affected budget account. The percentage mu...
14	User	What information is contained in a sequestration report?	Agent	A sequestration report contains OMB’s estimates and calculations under BBEDCA or the PAYGO Act. It identifies applicable reductions and percentages. It may list account-level reductions for nonexempt mandatory resources. It also explains whether statutory enforcement requirements have been triggered. Agencies use the r...
15	User	How are special statutory rules incorporated into sequestration calculations?	Agent	Certain programs are governed by special rules in BBEDCA or the PAYGO Act. These rules may alter the percentage, calculation base, or manner of execution. OMB works with affected agencies to determine how the special rule applies. Agencies cannot substitute the general sequestration method when a specific rule controls...
16	User	How many sequestration triggers were recognized in current law?	Agent	Three sequestration triggers were identified. Two applied to mandatory or direct spending. One applied to discretionary spending. The mandatory triggers arose under section 251A of BBEDCA and the PAYGO Act. The discretionary trigger arose when appropriations breached a statutory spending cap.
17	User	What is the Joint Committee sequestration?	Agent	The Joint Committee sequestration is the mandatory sequestration required by section 251A of BBEDCA. It applies to nonexempt mandatory budgetary resources. The original period covered fiscal years 2013 through 2021. Subsequent legislation extended the reduction through fiscal year 2025. The annual sequestration order i...
18	User	How was the fiscal year 2025 Medicare sequestration treatment structured?	Agent	The extended sequestration applied a special Medicare rule for fiscal year 2025. The reduction was 4 percent for the first half of the sequestration period. The reduction was zero for the second half. This treatment applied notwithstanding the usual 2 percent Medicare limit. The special arrangement was established by t...
19	User	When does an annual Joint Committee sequestration order take effect?	Agent	The order is issued with the President’s Budget. It applies to the upcoming fiscal year. Execution begins on the first day of that fiscal year. Agencies therefore have advance notice before the reduction becomes effective. They must plan implementation so that affected resources are reduced from the beginning of the ye...
20	User	What condition triggers PAYGO sequestration?	Agent	PAYGO sequestration is triggered when enacted revenue or mandatory-spending legislation produces net budgetary costs. Those costs are measured relative to the baseline. OMB maintains five-year and ten-year PAYGO scorecards. If either scorecard shows net costs in the budget-year column, a violation may exist. The seques...
21	User	How do the five-year and ten-year PAYGO scorecards affect the required reduction?	Agent	OMB calculates net costs or savings on both scorecards. The budget-year column of each scorecard is examined after the congressional session ends. If both contain net costs, the larger amount controls. The President then orders reductions sufficient to offset that larger amount. This prevents reliance on the scorecard ...
22	User	When is a PAYGO sequestration order generally issued?	Agent	The order is generally issued between mid-December and mid-January. It follows the end of a session of Congress. OMB issues the annual PAYGO report 14 business days after the session ends. If the report determines that sequestration is required, the presidential order accompanies the enforcement action. The timing allo...
23	User	What triggers sequestration of discretionary budgetary resources?	Agent	Discretionary sequestration is triggered when enacted appropriations exceed a defense or nondefense spending cap. OMB compares enacted discretionary budget authority with the applicable statutory limit. A breach requires cancellation of nonexempt resources in the affected category. The reduction must be sufficient to e...
24	User	How did the Budget Control Act of 2011 affect discretionary sequestration?	Agent	The Budget Control Act amended BBEDCA. It reinstated discretionary spending caps for fiscal years 2012 through 2021. Those caps applied separately to defense and nondefense categories. Exceeding a cap could trigger sequestration under section 251(a). The law therefore restored an enforceable statutory limit on discreti...
25	User	Why does cap-adjustment funding not ordinarily cause a breach?	Agent	Cap-adjustment funding is accompanied by a statutory increase in the applicable spending limit. The higher cap accommodates the qualifying appropriation. As a result, the funding does not automatically place total appropriations above the limit. The designation must satisfy the governing statutory conditions. If anothe...
26	User	Is an annual reduction in discretionary caps itself a sequestration?	Agent	An annual statutory reduction in the caps is not itself sequestration. It changes the amount of discretionary budget authority that may be enacted without breaching the limits. Sequestration occurs only if enacted appropriations exceed the reduced cap. The distinction separates cap-setting from cancellation of already ...
27	User	How does OMB’s role differ from CBO’s role in budget-enforcement reporting?	Agent	Both OMB and CBO issue reports concerning discretionary enforcement. CBO’s reports are issued five days earlier than comparable OMB reports. CBO’s estimates are advisory. OMB’s reports determine whether sequestration is legally required. Differences between the two sets of estimates are explained in OMB’s reporting.
28	User	What is the purpose of OMB’s Preview Report?	Agent	The Preview Report discusses the status of discretionary spending caps at the beginning of the appropriations cycle. It is issued with the President’s Budget. The report publishes revised caps and explains adjustments for concepts and definitions. It also identifies proposed changes to the caps in the President’s Budge...
29	User	What does the Joint Committee reductions report provide?	Agent	The report is required by section 251A(9) of BBEDCA. It calculates required reductions to discretionary spending limits and direct spending. It identifies reductions for each budget account with nonexempt direct spending. OMB issues it with the President’s Budget. Agencies use it to determine annual mandatory sequestra...
30	User	Why does OMB issue a seven-day-after report for each appropriations act?	Agent	The report measures the discretionary budget authority and outlays provided by the enacted act. It covers the current year and budget year. OMB issues it seven days after enactment. The report explains material scoring differences between OMB and CBO. It also shows how enacted appropriations compare with the applicable...
31	User	Do seven-day-after reports apply to supplemental appropriations acts?	Agent	Seven-day-after reporting applies to each appropriations act. Supplemental appropriations acts are expressly included. OMB evaluates the new discretionary budget authority and outlays provided by the supplemental. The report also updates the relationship between enacted funding and the caps. Supplemental funding can th...
32	User	What is the purpose of the August 20 Update Report?	Agent	The Update Report revises the estimates in the Preview Report. It incorporates discretionary appropriations enacted since the earlier report. It includes applicable cap adjustments. OMB also summarizes the scoring of pending appropriations legislation and the potential for sequestration. A preliminary estimate of the u...
33	User	What determination is made in OMB’s Final Report?	Agent	The Final Report compares enacted discretionary appropriations with the final adjusted caps. It includes legislation enacted through the end of the congressional session. OMB incorporates adjustments authorized by section 251(b)(2) of BBEDCA. The report determines whether a cap breach exists. Its estimates control whet...
34	User	When is OMB’s Final Report generally issued?	Agent	The report is issued 15 business days after the end of a session of Congress. This usually places issuance between mid-December and mid-January. The timing allows OMB to incorporate all discretionary appropriations enacted during the session. It also follows completion of OMB’s seven-day-after scoring reports. The fina...
35	User	When is a within-session sequestration report required?	Agent	A within-session report is required when a discretionary appropriation for the fiscal year in progress is enacted before July 1 and breaches a cap. The report is issued between the end of the prior congressional session and July 1. It triggers a sequestration order for the current fiscal year. The process addresses bre...
36	User	What happens when a cap-breaching appropriation is enacted after July 1?	Agent	A current-year within-session sequestration is not used after July 1. Instead, BBEDCA requires a reduction in the same discretionary cap for the following year. The adjustment shifts the enforcement effect into the next fiscal year. This reflects the difficulty of implementing a current-year sequestration late in the y...
37	User	How frequently are PAYGO scorecards updated?	Agent	The five-year and ten-year PAYGO scorecards are updated continuously throughout a congressional session. Each covered piece of PAYGO legislation affects the balances. OMB tracks both costs and savings. The cumulative results are finalized after the session ends. Those final scorecards support the annual PAYGO sequestra...
38	User	What does the annual PAYGO report contain?	Agent	The annual report contains the final five-year and ten-year PAYGO scorecards. It reflects legislation enacted during the recently completed congressional session. OMB determines whether a PAYGO violation occurred. The report establishes whether the President must issue a sequestration order. It is issued 14 business da...
39	User	What three legal tests can make budgetary resources exempt from sequestration?	Agent	Resources may be expressly listed as exempt in section 255 or 256 of BBEDCA. They may qualify under a general exemption category in those sections. They may also be exempt under another provision of law. An agency must identify the applicable legal basis. Administrative convenience or program importance does not indepe...
40	User	How are prior-year unobligated balances generally treated?	Agent	Unobligated balances carried over from prior fiscal years are generally exempt. The major exception is for balances in the defense function. Defense-function carryover may be subject to sequestration. The classification depends on the function associated with the resources. Agencies must distinguish prior-year balances...
41	User	Are refundable income-tax-credit payments subject to sequestration?	Agent	Payments to individuals under provisions establishing refundable income-tax credits are exempt. The exemption is categorical. It reflects the statutory treatment of these payments under BBEDCA. Agencies do not apply the sequestration percentage to the protected payments. Any related administrative expenses may require ...
42	User	How are activities financed by private donations treated?	Agent	Activities financed by private donations, bequests, or voluntary contributions are generally exempt. The exemption applies because the resources originate from voluntary private support. The funds must be legally connected to the donated activity. Ordinary appropriated resources in the same account do not become exempt...
43	User	What conditions define the exemption for voluntary payments for goods or services?	Agent	The government must act in a business-like capacity. It must sell goods or services to a nonfederal purchaser. The purchase must occur at the purchaser’s discretion. Spending derived from the sale must be directly related to providing the goods or services offered. Regulatory fees imposed on nonfederal entities do not ...
44	User	Why are regulatory fees excluded from the voluntary-payment exemption?	Agent	Regulatory fees are imposed as part of the government’s regulatory authority. The payer generally does not choose whether to participate in the transaction in the same manner as a voluntary customer. The fee finances oversight or compliance functions rather than a discretionary business-like sale. It therefore does not...
45	User	How are intragovernmental funds generally treated under sequestration?	Agent	Budgetary resources financed by collections from other budget accounts are generally exempt. This avoids duplicative sequestration of the same underlying federal resources. The exemption applies to the receiving intragovernmental fund under specified conditions. It does not automatically protect the paying account. Age...
46	User	Which transactions are excluded from the intragovernmental-fund exemption?	Agent	The paying account is not protected by the receiving fund’s exemption. An account receiving a nonexpenditure transfer is also excluded from the exemption. Resources financed by Treasury interest payments to other federal accounts are not protected. These exceptions prevent the exemption from sheltering resources that r...
47	User	How are prior legal obligations in credit liquidating accounts treated?	Agent	Prior legal obligations in credit liquidating accounts are exempt. Credit reestimates associated with those obligations are also exempt. These amounts relate to commitments made under the pre-credit-reform financing structure or to required reestimation. Sequestration does not cancel the government’s prior legal liabil...
48	User	Can temporarily reduced resources be sequestered again under the same authority?	Agent	Amounts that later become available under section 256(k)(6) are not sequestered again under the same authority. The original sequestration has already been applied to those resources. Reapplication would create a duplicate reduction. A later sequestration under a different law may still apply. The separate law must be ...
49	User	What optional sequestration exemption may the President exercise?	Agent	The President may exempt military personnel accounts from sequestration. The President may instead apply a lower uniform percentage reduction to those accounts. Congressional notification is required. This is the only optional exemption specified in the applicable law. Other exemptions arise automatically from statutor...
50	User	How does OMB assist agencies in identifying exempt and sequestrable accounts?	Agent	OMB maintains a classification list for budget accounts. The list identifies whether accounts are treated as sequestrable or exempt. It is available through the Budget Season Reports page on the MAX Federal Community. Agencies use it as an implementation resource. They must still consult OMB when account circumstances ...
51	User	Why can administrative expenses be sequestered within an otherwise exempt program?	Agent	Section 256(h) of BBEDCA generally subjects federal administrative expenses to sequestration. This rule applies even when the underlying benefits or program resources are exempt. Congress distinguished program payments from the cost of administering the program. Agencies must isolate the administrative portion. The app...
52	User	How are federal administrative expenses ordinarily identified?	Agent	The standard definition generally relies on the object classes listed in Exhibit 100. Those object classes include personnel, travel, rent, communications, services, supplies, and equipment. Agencies classify expenditures according to their budget object codes. The identified administrative resources form the sequestra...
53	User	When does a narrower overhead definition apply?	Agent	A narrower definition can apply to business-like programs financed by voluntary payments. It can also apply to partially or fully exempt direct-service health care programs. In those cases, only overhead rather than all standard administrative object classes may be included. The narrower treatment reflects the direct r...
54	User	What are overhead expenses for sequestration purposes?	Agent	Overhead expenses are costs necessary to operate a business that are not directly tied to producing and delivering goods or services. Examples include central management, office rent, human resources, and sales functions. Direct production expenses are not treated as overhead under the narrower definition. The distinct...
55	User	How is overhead defined for direct-service health care programs?	Agent	Overhead includes central administrative functions. It does not include salaries and expenses directly associated with providing health care. Doctors’ and nurses’ compensation are examples of direct-service costs. Those direct costs remain associated with the exempt health care activity. OMB and the agency determine th...
56	User	Does section 256(h) apply to an exempt account consisting entirely of administrative expenses?	Agent	Section 256(h) does not apply to an exempt account made up entirely of administrative expenses. The account’s specific exemption controls. The provision does not reverse an explicit exemption simply because all costs are administrative. This is distinct from an exempt benefit program containing a separable administrati...
57	User	Is cap-adjustment funding exempt from discretionary sequestration?	Agent	BBEDCA does not provide a general exemption for cap-adjustment funding. Such funding normally does not trigger a breach because the cap is increased. If a breach nevertheless occurs, the funding is generally included in the sequestrable resources. A separate statutory exemption could protect it. Without such an exempti...
58	User	How does OMB calculate the mandatory sequestration percentage?	Agent	OMB divides the required reduction by the sequestrable base. The base is defined using estimated outlays from sequestrable mandatory budget-year resources. It includes outlays in the budget year and the subsequent fiscal year. The calculation produces the uniform percentage applied to affected resources. Accurate outla...
59	User	Why does the mandatory sequestration base include outlays from two fiscal years?	Agent	Budget-year mandatory resources may generate outlays in more than one fiscal year. The statute therefore captures estimated outlays in the budget year and the following year. This provides a fuller measure of the resources affected by the sequestration. It also avoids understating programs with delayed outlay patterns....
60	User	How does a previously enacted CHIMP affect the mandatory baseline?	Agent	The mandatory baseline generally reflects current law. A previously enacted discretionary change in a mandatory program is incorporated into that baseline. After enactment, the CHIMP’s effect is returned to the mandatory side of the budget for baseline purposes. The resulting baseline amount contributes to the sequestr...
61	User	Are proposed future CHIMPs included in the mandatory sequestration baseline?	Agent	Proposed or anticipated CHIMPs are not included. The baseline generally reflects enacted law rather than future appropriations assumptions. A proposal in the President’s Budget does not alter the sequestrable base by itself. The CHIMP must be enacted before it becomes part of current law. This preserves a clear distinc...
62	User	When should an agency begin executing a sequestration order issued during the affected fiscal year?	Agent	Execution should begin as soon as practicable after the President issues the order. The agency should not wait until the end of the year. Internal calculations and implementation decisions must be completed promptly. Delayed execution could increase the operational burden on the remaining portion of the year. The order...
63	User	When should an agency execute an order issued before the affected fiscal year begins?	Agent	Execution begins on the first day of the affected fiscal year. The advance order gives agencies time to prepare. Resources are reduced from the start of the year. Obligations should be controlled so that the sequestration requirement is not exceeded. The agency’s apportionment and budget execution records should reflec...
64	User	How should an agency calculate its exact sequestration amount?	Agent	The agency identifies the sequestrable resources in each listed budget account. It multiplies those resources by the applicable sequestration percentage. The result is rounded to the nearest dollar. This calculation is required even though OMB’s published account amounts are rounded to the nearest million. The agency’s...
65	User	Why can an agency’s calculated reduction differ from the amount displayed in OMB’s report?	Agent	OMB reports account amounts rounded to the nearest million dollars. Agencies calculate actual reductions to the nearest dollar. Rounding can therefore create an apparent difference. The sequestration percentage and actual sequestrable resources control the precise amount. The published rounded amount is not a substitut...
66	User	Must an agency sequester resources that do not appear in the report because they round to less than one million dollars?	Agent	Yes. Omission caused by rounding does not create an exemption. The agency applies the same sequestration percentage to the underlying resources. The result is calculated to the nearest dollar. The account remains subject to sequestration because the legal status of the resources has not changed. Agencies must identify ...
67	User	What happens when the baseline estimated a sequestrable resource at zero but the actual amount is positive?	Agent	The actual positive resource must be sequestered. A zero baseline estimate does not exempt subsequently realized sequestrable resources. The agency applies the applicable percentage to the actual amount. This rule prevents underestimation from avoiding the required reduction. OMB may provide account-specific direction ...
68	User	When may OMB direct an agency to apply the sequestration percentage to actual resources instead of the report estimate?	Agent	This method applies when the resource amount depends on factors that can only be estimated when the report is prepared. Examples include same-year receipts or benefit formulas tied to the number of eligible beneficiaries. The actual amount may differ materially from the baseline estimate. OMB can direct the agency to m...
69	User	What apportionment documentation is required when sequestration is based on actual resources?	Agent	The apportionment should contain an OMB-approved footnote. The footnote explains that the sequestration percentage will be applied to the actual amount of sequestrable resources. It makes the calculation method explicit. The documentation guides subsequent budget execution and reporting. Agencies should consult their O...
70	User	How is discretionary sequestration calculated when a continuing resolution is in effect?	Agent	OMB annualizes the sequestrable resources otherwise available under the part-year continuing resolution. That annualized level is treated as the enacted amount for calculating the percentage. The sequestration order is based on the resulting estimate. This method permits enforcement even without a full-year appropriati...
71	User	What happens to the sequestration amount after a full-year appropriation replaces a continuing resolution?	Agent	The dollar sequestration calculated when the order was issued continues to apply. The later full-year appropriation does not cause a new percentage calculation for the account. The agency must implement the original dollar reduction within the final account structure. Adjustments may be necessary when the structure dif...
72	User	How are account-structure changes handled when a full-year appropriation follows a continuing resolution?	Agent	The reduction is adjusted to reflect the account structure enacted in the full-year law. The differences must be clearly reflected in the act or accompanying report language. Comparable accounts under the continuing resolution and final appropriation are grouped for reconciliation. The combined sequestration applied af...
73	User	May an agency choose which PPA will absorb a sequestration reduction?	Agent	An agency may not exempt selected PPAs within an affected account. Every PPA containing resources subject to the same sequestration percentage must be reduced by that percentage. The agency has discretion over how to achieve the reduction within each PPA. This preserves uniformity across the account. Programmatic flexi...
74	User	What discretion does an agency retain within a PPA?	Agent	The agency may decide how to implement the required reduction within the PPA. It may adjust activities, schedules, contracts, or operating plans consistent with law. The overall sequestrable resources of the PPA must still be reduced by the applicable percentage. The discretion does not permit shifting the entire reduc...
75	User	Is cap-adjustment funding automatically treated as a separate PPA?	Agent	Cap-adjustment funding is not automatically a separate PPA. It is separate only when the appropriations act or accompanying report delineates it that way. Otherwise, it is part of the applicable existing PPA structure. The sequestration percentage is applied according to that structure. Agencies may not create a separa...
76	User	How is sequestration applied when one budget account contains resources subject to different percentages?	Agent	Resources are grouped according to the percentage that applies. For example, an account may contain both defense and nondefense resources. Each group is treated separately. Within each group, every PPA is reduced by the applicable uniform percentage. The presence of multiple rates does not permit unequal reductions amo...
77	User	Does sequestration eliminate existing reprogramming authority?	Agent	Sequestration does not eliminate existing reprogramming authority. Agencies may use that authority within its statutory and congressional-notification limits. Reprogramming can help manage the operational effects of reduced resources. It cannot undo the required cancellation or temporary reduction. Agencies must still ...
78	User	Does sequestration eliminate existing transfer authority?	Agent	Existing transfer authority remains available. Agencies may consider transfers when deciding how to operate after sequestration. The transfer must comply with the governing statute and any approval or notification conditions. It cannot be used to reduce the total sequestration required. Transferred funds remain subject...
79	User	What generally happens to sequestered resources in an ordinary appropriations account?	Agent	The resources are permanently cancelled. A permanent cancellation removes the budgetary authority. The amount reverts to the General Fund of the Treasury. It is no longer available for obligation. The agency records the reduction in its budget execution and financial systems.
80	User	Which sequestered resources are temporarily rather than permanently reduced?	Agent	Resources in revolving, trust, and special fund accounts may be temporarily reduced under section 256(k)(6). Spending authority from offsetting collections in appropriations accounts may receive the same treatment. The amount remains in the original account. It is classified as unavailable rather than returned to the G...
81	User	What does a temporary sequestration reduction mean operationally?	Agent	The money remains in the account but cannot be obligated during the year of sequestration. It is recorded as an unavailable balance. The agency cannot use it merely because cash remains in the fund. The amount may become available in a later year only when statutory language permits. OMB and the agency determine whethe...
82	User	Does no-year availability automatically restore temporarily reduced resources in a later year?	Agent	No. A no-year designation does not by itself make the sequestered amount available again. The original resource was reduced for the fiscal year in which it was provided. Extended availability does not reverse that reduction. Separate statutory language must make the unavailable funding available. The agency must not ca...
83	User	Does multi-year availability automatically restore temporarily reduced resources?	Agent	Multi-year availability alone does not restore the resources. The sequestration reduction applies to the amount provided in the affected fiscal year. Remaining years of availability do not negate the reduction. Specific statutory language must authorize the unavailable amount for later obligation. Agencies should consu...
84	User	What type of statutory language may restore temporarily reduced resources?	Agent	A later law may appropriate all funding in the account. Because the sequestered amount remains in the account, such language may make it available. Other authorizing or appropriations language can also provide the necessary authority. The wording must reach the previously unavailable balance. OMB determines the result ...
85	User	When will temporarily reduced prior-year resources remain unavailable despite later legislation?	Agent	They remain unavailable when the later law appropriates only resources from a specifically identified fiscal year that does not include the sequestered amount. The old balance is outside the scope of that language. The mere presence of money in the account is not sufficient. Statutory availability must extend to the pr...
86	User	Who determines whether temporarily reduced resources become available in a subsequent fiscal year?	Agent	OMB makes the determination in conjunction with the affected agency. The analysis focuses on the statutory language governing later availability. The agency provides account and program information. OMB ensures consistent application of section 256(k)(6). The balance should remain unavailable until the determination is...
87	User	Where are the reporting lines for sequestration identified?	Agent	Appendix F identifies the applicable line numbers. The guidance covers apportionments, the SF 133, and the Program and Financing schedule. Agencies use those lines to distinguish sequestration from other adjustments. Consistent line usage supports reconciliation across reports. Additional examples appear in the referen...
88	User	How should sequestration lines be identified on an apportionment?	Agent	Each sequestration-related line should use “SEQ” in the line-split column. The code identifies the amount as a sequestration transaction. Section 120.19 provides additional guidance on line splits. Exhibit 120T illustrates the apportionment presentation. Agencies should preserve the designation when revising the apport...
89	User	How are temporarily reduced amounts reflected in SF 133 reporting?	Agent	The reduction is recorded in the year sequestration occurs. If the amount later becomes legally available, that availability is recorded in the subsequent year. Exhibit 130L provides an example. The reporting distinguishes unavailable sequestered balances from ordinary unobligated balances. This prevents the amount fro...
90	User	How should sequestration be entered in MAX A-11 for the budget year and outyears?	Agent	Agencies generally should not enter sequestration reductions in the budget year or outyears. An exception applies when OMB specifically requests the entries. The instruction prevents future-year Budget data from assuming orders not yet applicable. Current-year reductions are entered when a sequestration order has been ...
91	User	How should a current-year sequestration order be reflected in MAX A-11?	Agent	The agency should enter the current-year reduction in MAX. The entry reflects the order already issued and effective. It should agree with the agency’s budget execution records. Appropriate budget enforcement classifications must be used. The current-year presentation therefore incorporates actual sequestration effects...
92	User	Should a temporarily reduced amount be entered as an unobligated balance brought forward?	Agent	No. The amount is unavailable for obligation. It should not be entered on line 1000 as an ordinary unobligated balance brought forward. Doing so would overstate available budgetary resources. The balance remains separately identified until law makes it available. Agencies must maintain records supporting the unavailabl...
93	User	How are restored prior-year sequestered resources classified in MAX A-11?	Agent	The restored amount is recorded under a specific budget-enforcement subcategory. The category is “Mandatory, Sequestration Pop-Up, Authorizing Committee.” This identifies the resources as previously sequestered amounts becoming available. It distinguishes them from newly enacted budget authority. The classification sup...
94	User	Which resources are included in a sequestration order’s original base?	Agent	The order applies to resources provided by laws enacted as of the order’s issuance date. It also includes certain expiring-program resources extended in the baseline under section 257 of BBEDCA. The baseline determines the resources existing for enforcement purposes. Later legislation generally does not reopen that bas...
95	User	Are additional resources enacted after the sequestration order subject to that year’s sequestration?	Agent	Additional resources above the baseline amount are generally not subject to the existing order. They were not part of the sequestrable base when the order was issued. This includes resources for a new program or an increase to an existing program. The additional amounts may be subject to sequestration in later years. A...
96	User	How is an expiring program treated if it was not extended in the baseline but is later extended by law?	Agent	The later extension provides additional resources outside the original baseline. Those resources do not change the sequestrable base for the existing fiscal-year order. They are not sequestered under that order. They may become sequestrable in subsequent years. The treatment differs from an expiring program already ext...
97	User	Do post-order reductions in mandatory resources reduce the sequestration amount already required?	Agent	No. A later reduction in budgetary resources does not reduce the dollar sequestration required by the order. Examples include CHIMPs enacted in later appropriations acts. The order was based on the resources and baseline in effect when issued. Agencies must still achieve the original reduction. This prevents later legi...
98	User	How is sequestration handled when new legislation changes a program’s calculation formula?	Agent	The sequestration percentage continues to apply to the sequestrable portion of the program. The program amount is recalculated using the new statutory formula. This treatment is appropriate when the legislation changes the method of calculation rather than adding a new definite amount. The actual-resource method in sec...
99	User	Why can formula-changing legislation affect the current-year sequestration calculation?	Agent	The program already existed in the baseline. The legislation changes the amount generated by that existing program formula. It does not create a separate definite resource outside the baseline in the same manner as a new appropriation. The sequestration percentage therefore follows the recalculated program amount. This...
100	User	What should an agency do when it believes post-order legislation changed current-year sequestrable resources?	Agent	The agency should contact its OMB representative. It should not independently revise the reduction without consultation. The agency must explain the legislation and its effect on the program or account. OMB determines whether the original base, actual-resource method, or another rule applies. The resulting treatment sh...

End of preview.

OMB Circular A-11 Section 100 Sequestration

Maintainer: Terry Eppler
Owner: US Federal Government

Dataset Summary

This dataset contains 200 document-grounded question-and-answer records based on Section 100, Sequestration, of the 2016 edition of OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget.

Section 100 explains the statutory concepts, budget-enforcement reports, exemptions, calculation rules, execution procedures, accounting treatments, and reporting requirements associated with sequestration. It addresses sequestration under the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, and the Statutory Pay-As-You-Go Act of 2010.

The dataset covers mandatory sequestration, discretionary cap enforcement, PAYGO enforcement, sequestrable and exempt budgetary resources, programs, projects, and activities, federal administrative expenses, continuing resolutions, temporarily reduced balances, post-order legislation, fee collections, error corrections, and distinctions between sequestration and across-the-board reductions.

Each record contains a substantive question and a detailed answer written in at least five complete sentences. The questions require an understanding of the applicable legal, budgetary, accounting, or execution concept rather than merely identifying where information appears.

Source Document

The dataset is derived from:

OMB Circular No. A-11, Section 100—Sequestration

The source was published as part of the 2016 edition of OMB Circular No. A-11. It provides agency guidance for interpreting and implementing sequestration requirements in federal budget formulation and execution.

The source contains the following principal sections:

100.1 — What is sequestration?
100.2 — What terms and concepts should I understand?
100.3 — What are the different types of sequestration?
100.4 — What budget enforcement reports are required?
100.5 — Which budgetary resources are subject to sequestration?
100.6 — Why does OMB collect information on outlays from sequestrable mandatory budgetary resources?
100.7 — How does sequestration interact with a discretionary change in a mandatory program?
100.8 — When should I begin to execute a sequestration?
100.9 — What is my sequestration amount?
100.10 — When can the sequestration amount differ from the amount in the sequestration report?
100.11 — What if a continuing resolution is in effect?
100.12 — Can I choose which program, project, or activity to reduce?
100.13 — What happens to sequestered budgetary resources?
100.14 — How do I show sequestration in budgetary reporting?
100.15 — How does later legislation affect sequestrable resources?
100.16 — Must agencies record implementation decisions?
100.17 — Does sequestration affect fee collection?
100.18 — How are sequestration recording errors corrected?
100.19 — Which percentage applies when collections and obligations occur in different years?
100.20 — How does sequestration differ from an across-the-board reduction?
Exhibit 100 — Object Classes Used to Define Federal Administrative Expenses

The dataset reflects the statutory references, enforcement periods, terminology, reporting systems, and fiscal-year examples contained in the 2016 guidance. Users should consult the current edition of OMB Circular No. A-11 and current law before applying the requirements to present-day budget execution.

Dataset Scope

The dataset covers topics including:

Definition and purpose of sequestration
Balanced Budget and Emergency Deficit Control Act of 1985
Statutory Pay-As-You-Go Act of 2010
Budget Control Act of 2011
Bipartisan Budget Act of 2015
Mandatory sequestration
Joint Committee sequestration
PAYGO sequestration
Discretionary sequestration
Defense and nondefense spending limits
Discretionary spending-cap breaches
Baseline estimates
Budget accounts
Treasury accounts
Budgetary resources
Sequestrable resources
Exempt resources
Cap adjustments
Programs, projects, and activities
Sequestration orders
Sequestration percentages
Sequestration reports
Special statutory sequestration rules
Medicare sequestration
Five-year and ten-year PAYGO scorecards
OMB and Congressional Budget Office estimates
Preview Reports
Joint Committee reduction reports
Seven-day-after reports
Update Reports
Final Reports
Within-session reports
Annual PAYGO reports
Prior-year unobligated balances
Refundable income-tax credits
Private donations and bequests
Voluntary payments for goods and services
Regulatory fees
Intragovernmental funds
Nonexpenditure transfers
Treasury interest collections
Credit liquidating accounts
Credit reestimates
Military personnel exemptions
Federal administrative expenses
Administrative object classes
Business-like programs
Direct-service healthcare programs
Overhead expenses
Mandatory outlay estimates
Discretionary changes in mandatory programs
Sequestration execution dates
Exact-dollar reduction calculations
Rounded OMB account estimates
Formula-driven programs
Actual sequestrable resources
Apportionment footnotes
Continuing resolutions
Annualized continuing-resolution funding
Full-year appropriation account restructuring
Uniform PPA reductions
Reprogramming authority
Transfer authority
Permanent cancellations
Temporary reductions
Revolving funds
Trust funds
Special funds
Spending authority from offsetting collections
Unavailable balances
No-year and multi-year appropriations
Restoration of temporarily reduced amounts
Apportionment reporting
SF 133 reporting
MAX A-11 reporting
Program and Financing schedules
Budget-enforcement subcategories
Post-order legislation
Expiring programs
Formula changes
Agency implementation records
Fee-collection authority
Current-year error corrections
Prior-year error corrections
Antideficiency Act implications
Resource-recording fiscal years
Across-the-board reductions
General Fund resources
Borrowing authority
Contract authority
Personnel compensation and benefits
Travel and transportation
Rent, communications, and utilities
Contractual services
Supplies, materials, and equipment

Laws and Authorities Represented

The dataset includes concepts and requirements associated with:

Balanced Budget and Emergency Deficit Control Act of 1985
Statutory Pay-As-You-Go Act of 2010
Budget Control Act of 2011
Bipartisan Budget Act of 2015
Section 251 of BBEDCA
Section 251A of BBEDCA
Section 254 of BBEDCA
Section 255 of BBEDCA
Section 256 of BBEDCA
Section 257 of BBEDCA
Section 4 of the PAYGO Act
Section 5 of the PAYGO Act
Section 6 of the PAYGO Act
Antideficiency Act
OMB Circular No. A-11
OMB apportionment guidance
SF 133 budget-execution reporting
MAX A-11 budget data requirements

Dataset Structure

Each record contains five fields:

Field	Type	Description
`ID`	Integer	Unique sequential identifier for the record
`U`	String	Speaker label for the question, set to `User`
`Question`	String	Substantive question grounded in the sequestration guidance
`A`	String	Speaker label for the answer, set to `Agent`
`Answer`	String	Detailed explanatory answer grounded in the source

Example Record

{
  "ID": 1,
  "U": "User",
  "Question": "What is sequestration in federal budget execution?",
  "A": "Agent",
  "Answer": "Sequestration is the cancellation of budgetary resources for budget-enforcement purposes. It is not merely a temporary administrative withholding unless a specific statutory rule provides otherwise. The cancellation is required when one of the statutory enforcement mechanisms is triggered. The governing authorities include the Balanced Budget and Emergency Deficit Control Act of 1985 and the Statutory Pay-As-You-Go Act of 2010. Agencies execute sequestration according to a presidential order and OMB’s accompanying calculations."
}

Data Generation

The questions and answers were generated through structured review of the complete source.

The generation process was designed to:

Review every substantive section and the administrative-expense exhibit.
Identify the statutory triggers for mandatory and discretionary sequestration.
Capture the definitions governing accounts, resources, exemptions, reports, and percentages.
Explain the timing and content of OMB budget-enforcement reports.
Preserve distinctions between OMB and Congressional Budget Office estimates.
Identify categories of resources that are exempt or sequestrable.
Explain the special treatment of federal administrative expenses.
Cover mandatory outlay calculations and the treatment of CHIMPs.
Explain when sequestration execution must begin.
Describe exact-dollar agency calculations and rounded OMB report amounts.
Cover formula-driven programs and actual-resource calculations.
Explain continuing-resolution and full-year appropriation interactions.
Preserve the uniform reduction requirement for programs, projects, and activities.
Distinguish permanent cancellations from temporary reductions.
Explain restoration requirements for temporarily unavailable balances.
Cover apportionment, SF 133, MAX A-11, and Program and Financing reporting.
Explain the treatment of legislation enacted after an order is issued.
Cover implementation documentation and audit-trail requirements.
Explain fee-collection and spending-authority distinctions.
Cover current-year and prior-year error corrections.
Identify potential Antideficiency Act consequences.
Distinguish sequestration from appropriations-act across-the-board reductions.
Cover all object classes listed in Exhibit 100.
Create questions requiring substantive interpretation rather than location-based retrieval.
Produce answers containing at least five complete and meaningful sentences.
Preserve the source’s historical terminology and statutory references.
Avoid questions referring to an attachment, page, or source location.
Reduce unnecessary duplication while maintaining complete topical coverage.
Use an academic and professional writing style.
Preserve distinctions between legal authority, calculation, execution, and reporting.

Intended Uses

This dataset may be useful for:

Supervised fine-tuning of language models
Retrieval-augmented generation evaluation
Document-grounded question answering
Federal budget-execution training
Appropriations-law education
Sequestration compliance analysis
Budget-enforcement model evaluation
PAYGO training and research
Discretionary-cap enforcement analysis
Mandatory-spending analysis
Apportionment training
SF 133 reporting education
MAX A-11 data-entry training
Antideficiency Act risk analysis
Federal financial-management instruction
Long-form answer-generation benchmarking
Legal and procedural grounding evaluation
Testing model understanding of budgetary resources
Evaluating distinctions among cancellations, temporary reductions, and unavailable balances
Training models to identify sequestration exemptions
Developing federal fiscal-law assistants
Benchmarking hallucination resistance in federal budget domains
Historical OMB guidance research

Recommended Training Formats

Instruction Format

User: {{ Question }}

Agent: {{ Answer }}

Chat Format

{
  "messages": [
    {
      "role": "user",
      "content": "{{ Question }}"
    },
    {
      "role": "assistant",
      "content": "{{ Answer }}"
    }
  ]
}

Prompt-Completion Format

{
  "prompt": "{{ Question }}",
  "completion": "{{ Answer }}"
}

Alpaca-Style Format

{
  "instruction": "{{ Question }}",
  "input": "",
  "output": "{{ Answer }}"
}

Data Quality Considerations

The dataset was designed to emphasize:

Complete source coverage
Accurate statutory terminology
Accurate sequestration concepts
Correct differentiation among sequestration triggers
Accurate budget-enforcement report timing
Clear distinctions between OMB and CBO estimates
Correct treatment of exempt and sequestrable resources
Correct treatment of administrative expenses
Exact-dollar execution principles
Uniform PPA application
Accurate treatment of temporary and permanent reductions
Correct reporting treatment
Accurate post-order legislation analysis
Clear fee-collection and spending-authority distinctions
Accurate error-correction guidance
Antideficiency Act awareness
Correct differentiation between sequestration and across-the-board reductions
Consistent five-field structure
Complete-sentence answers
Professional writing
Low duplication

The answers are explanatory summaries rather than verbatim reproductions of OMB guidance. They are suitable for instruction tuning, semantic retrieval, and analytical question answering. Users should validate compliance-sensitive conclusions against current law, the current edition of OMB Circular No. A-11, applicable sequestration reports, presidential orders, and agency-specific OMB instructions.

Sequestration Types Represented

Joint Committee Sequestration

Section 251A of BBEDCA required annual reductions to nonexempt mandatory resources. The source describes extensions of these reductions and special Medicare treatment.

PAYGO Sequestration

The PAYGO Act requires reductions when covered legislation produces net costs on the statutory scorecards. The larger budget-year cost on the five-year or ten-year scorecard determines the required reduction.

Discretionary Sequestration

Section 251 of BBEDCA requires sequestration when enacted discretionary budget authority exceeds the applicable defense or nondefense cap.

Budget-Enforcement Reports Represented

The dataset covers:

Preview Report

Issued with the President’s Budget to describe the status of discretionary caps and proposed adjustments.

Joint Committee Reductions Report

Issued with the President’s Budget to calculate mandatory and discretionary reductions required under section 251A.

Seven-Day-After Reports

Issued after enactment of each appropriations act, including supplemental appropriations acts.

Update Report

Issued on August 20 to revise cap estimates and provide advance warning of potential sequestration.

Final Report

Issued 15 business days after the end of a congressional session to determine whether a discretionary cap breach occurred.

Within-Session Report

Issued when a current-year discretionary appropriation enacted before July 1 breaches a cap.

PAYGO Scorecards

Updated throughout a congressional session to record the effects of covered legislation.

Annual PAYGO Report

Issued 14 business days after the end of a congressional session to determine whether PAYGO sequestration is required.

Budgetary Resources Represented

The dataset addresses:

Appropriations
New budget authority
Unobligated balances
Direct spending authority
Obligation limitations
Spending authority from offsetting collections
Offsetting receipts
Borrowing authority
Contract authority
Revolving-fund resources
Trust-fund resources
Special-fund resources
Intragovernmental collections
Nonexpenditure transfers
Treasury interest collections
Credit liquidating accounts
Credit reestimates
Cap-adjustment funding
Fee-generated spending authority
Temporarily unavailable balances

Exemption Categories Represented

The dataset covers exemptions involving:

Specifically exempt accounts and programs
General exemptions under sections 255 and 256 of BBEDCA
Exemptions enacted in other laws
Prior-year nondefense unobligated balances
Refundable income-tax-credit payments
Private donations and bequests
Voluntary payments for goods and services
Intragovernmental funds
Prior legal obligations in credit liquidating accounts
Credit reestimates
Military personnel accounts
Direct-service costs in qualifying exempt programs

The dataset also explains why administrative or overhead expenses may remain sequestrable within an otherwise exempt program.

Execution Framework

The dataset distinguishes among the principal execution steps:

Identify the governing sequestration order and report.
Determine the applicable statutory trigger.
Identify the sequestration percentage.
Classify resources as exempt or sequestrable.
Calculate exact reductions to the nearest dollar.
Identify applicable programs, projects, and activities.
Apply the percentage uniformly across PPAs.
Determine whether each reduction is permanent or temporary.
Revise apportionments and budget-execution records.
Report the reduction in SF 133 and MAX A-11.
Preserve implementation documentation.
Correct recording errors promptly.
Evaluate possible Antideficiency Act consequences.

Permanent and Temporary Reductions

Permanent Cancellation

Most sequestered budgetary resources are permanently cancelled and returned to the General Fund of the Treasury. The agency loses the legal authority to obligate those amounts.

Temporary Reduction

Certain resources in revolving, trust, and special funds remain in the original account as unavailable balances. Spending authority from offsetting collections may receive similar treatment.

Later Availability

Temporarily reduced resources do not automatically become available because the original funding was no-year or multi-year. Later statutory language must make the unavailable balances available.

PPA Treatment

The dataset explains that:

Every PPA containing sequestrable resources must receive the applicable uniform reduction.
Agencies cannot protect selected PPAs by imposing larger reductions on others.
Agencies retain discretion over how to absorb the reduction within a PPA.
Existing transfer and reprogramming authorities remain available.
Transfer or reprogramming authority cannot eliminate the total reduction.
Different resource groups within one account may be subject to different percentages.
Cap-adjustment funding is not automatically a separate PPA.

Continuing-Resolution Treatment

When a continuing resolution is in effect:

OMB annualizes the part-year level of sequestrable resources.
The sequestration percentage is calculated using the annualized amount.
The original dollar reduction continues after a full-year appropriation is enacted.
Account-structure changes may require redistribution of the reduction.
The combined reduction after restructuring must equal the original combined amount.

Reporting Requirements

The dataset covers sequestration reporting through:

Apportionments
“SEQ” line-split designations
SF 133 reports
Program and Financing schedules
MAX A-11 data entry
Current-year sequestration entries
Exclusion of unissued budget-year and outyear reductions
Unavailable-balance reporting
Sequestration pop-up budget-enforcement classifications
Corrections to current-year and prior-year records

Federal Administrative Expense Object Classes

The dataset covers the object classes listed in Exhibit 100.

Personnel Compensation and Benefits

Full-time permanent compensation
Other than full-time permanent compensation
Other personnel compensation
Military basic allowance for housing
Military personnel compensation
Special personal services payments
Civilian personnel benefits
Military personnel benefits

Contractual Services and Supplies

Travel and transportation of persons
Transportation of things
Rental payments to GSA
Rental payments to others
Communications, utilities, and miscellaneous charges
Printing and reproduction
Advisory and assistance services
Services from nonfederal sources
Goods and services from federal sources
Operation and maintenance of facilities
Operation and maintenance of equipment
Supplies and materials

Acquisition of Assets

Equipment

A narrower overhead definition may apply to qualifying business-like programs and direct-service healthcare programs.

Legal and Interpretive Limitations

This dataset is provided for research, education, and model-development purposes.

It does not constitute:

Legal advice
An official OMB interpretation
An official presidential sequestration order
An OMB sequestration report
A Government Accountability Office legal decision
A Congressional Budget Office estimate
An agency apportionment
An SF 133 submission
A MAX A-11 entry
An Antideficiency Act determination
An official classification of an account as exempt or sequestrable
An official determination of PPA structure
An official calculation of a sequestration percentage
A determination that temporarily reduced resources have become available
A substitute for current BBEDCA or PAYGO requirements
A substitute for current OMB Circular No. A-11 guidance
A substitute for agency-specific OMB instructions

Users should consult current statutes, OMB guidance, sequestration reports, presidential orders, appropriations acts, committee reports, apportionments, and agency counsel before making operational or compliance decisions.

Known Limitations

The dataset is based on the 2016 edition of OMB Circular No. A-11.
Sequestration periods and statutory deadlines may have changed.
Later legislation may have amended BBEDCA or PAYGO requirements.
Historical Medicare percentages and enforcement periods should not be assumed to remain current.
The dataset contains synthetic questions and explanatory answers.
Some answers synthesize multiple related rules.
The dataset does not reproduce each statutory provision verbatim.
It does not include every sequestration report or presidential order.
It does not provide agency-specific account classifications.
It does not include current MAX A-11 screenshots or data-entry templates.
It does not reproduce Appendix F reporting lines in full.
It does not include complete exhibits from Sections 120, 130, or 145.
It does not independently determine whether a particular account is exempt.
It does not provide legal conclusions regarding Antideficiency Act violations.
It does not incorporate legislation enacted after the source was issued.
It should not be used as the sole authority for budget execution.
Account-specific implementation may require OMB approval or consultation.

Historical Context

The source reflects the federal budget-enforcement framework in effect in 2016.

Important historical elements include:

Mandatory sequestration originally scheduled for fiscal years 2013 through 2021
Later extension of mandatory sequestration through fiscal year 2025
Special fiscal year 2025 Medicare treatment
Discretionary caps established by the Budget Control Act of 2011
Defense and nondefense spending categories
Overseas contingency operations cap adjustments
OMB MAX Federal Community classifications
Historical MAX A-11 data-entry practices
Historical references to Joint Committee reductions
Statutory PAYGO scorecard enforcement

Users should preserve this historical context when interpreting dates, percentages, terminology, and enforcement periods.

Bias and Representation

The dataset reflects the institutional terminology and federal fiscal-control framework used by the United States Government.

It emphasizes:

Statutory budget enforcement
Uniform reductions
Congressional spending limits
Executive-branch calculation and execution
OMB reporting and apportionment controls
Agency documentation and auditability
Legal availability of budgetary resources
Protection of specified exempt programs
Treatment of administrative expenses
Antideficiency Act compliance

The dataset is not intended to represent state, local, tribal, territorial, foreign, or international budget-enforcement systems.

Personal and Sensitive Information

The dataset is based on public federal budget guidance. It is not designed to contain personally identifiable information, private financial information, personnel records, medical records, or other sensitive individual-level data.

The source refers to broad beneficiary classes, federal employees, military personnel, and healthcare personnel only in connection with sequestration rules. It does not provide identifiable personal records.

Users should review modified or expanded versions before publication to ensure that no unintended sensitive information has been introduced.

Security Considerations

The dataset is derived from publicly available OMB guidance. It does not contain classified information, controlled unclassified information, procurement-sensitive data, or nonpublic agency budget information.

The source discusses defense resources, military personnel, and agency budget execution at a general legal and accounting level. It does not provide classified operational details.

Models using this dataset should not be supplied with nonpublic apportionments, allotments, agency operating plans, classified program data, procurement-sensitive information, or current predecisional budget materials without appropriate safeguards.

Maintenance

Future versions may:

Add current OMB Circular No. A-11 requirements
Add section and subsection metadata
Add statutory-authority fields
Add source-page references
Add supporting source passages
Add account-type labels
Add sequestration-trigger labels
Add exemption classifications
Add PPA classifications
Add reporting-system metadata
Add budget-function labels
Add permanent-versus-temporary reduction fields
Add object-class metadata
Add validation and test splits
Add multiple-choice questions
Add extractive question-answer records
Add scenario-based implementation records
Add calculation examples
Add apportionment examples
Add SF 133 examples
Add MAX A-11 examples
Add comparisons with later OMB guidance
Correct identified legal, numerical, or formatting issues

Suggested Additional Metadata

Field	Description
`Section`	Applicable subsection of OMB Circular No. A-11 Section 100
`Topic`	Definition, trigger, exemption, execution, reporting, or correction
`Authority`	BBEDCA, PAYGO Act, Budget Control Act, or other authority
`Sequestration_Type`	Joint Committee, PAYGO, or discretionary
`Resource_Type`	Appropriation, collection, balance, borrowing authority, or other resource
`Account_Type`	Appropriations, revolving, trust, special, or credit account
`Exemption_Status`	Exempt, sequestrable, mixed, or conditional
`Reduction_Type`	Permanent cancellation or temporary reduction
`Budget_Function`	Defense function 050 or nondefense
`PPA_Applicable`	Whether the record concerns PPA-level execution
`Report_Type`	Preview, Update, Final, PAYGO, or another report
`Reporting_System`	Apportionment, SF 133, MAX A-11, or Program and Financing
`Object_Class`	Relevant administrative-expense object class
`Question_Type`	Analytical, procedural, definitional, comparative, or scenario-based
`Difficulty`	Introductory, intermediate, or advanced
`Source_Page`	Page in the source section
`Source_Passage`	Supporting source language
`Version`	Dataset or source-document version

Citation

When using this dataset, cite both the dataset repository and the underlying OMB guidance.

@dataset{omb_circular_a11_section_100_sequestration_qa,
  title        = {OMB Circular A-11 Section 100 Sequestration Question-Answer Dataset},
  author       = {Dataset Contributor},
  year         = {2026},
  publisher    = {Hugging Face},
  url          = {https://huggingface.co/datasets/USERNAME/DATASET_NAME},
  note         = {Synthetic document-grounded question-answer dataset based on the 2016 edition of OMB Circular No. A-11, Section 100}
}

Source Citation

Office of Management and Budget.
OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget.
Section 100—Sequestration.
2016.

License

OMB Circular No. A-11 is a work of the United States Government and is generally not subject to copyright protection within the United States.

The dataset’s synthetic questions, synthetic answers, organization, metadata, and documentation may be distributed under terms selected by the repository owner. Users should review the license displayed by the Hugging Face repository.

The other identifier allows the repository owner to distinguish the public federal source from any license applied to synthetic and organizational contributions.

Disclaimer

This dataset is provided “as is” for research, educational, and experimental model-development purposes. No warranty is made regarding completeness, legal accuracy, currentness, budgetary interpretation, or fitness for a particular purpose.

Users are responsible for validating all model outputs, sequestration classifications, percentages, exemptions, calculations, accounting entries, and legal conclusions against current statutes, OMB guidance, sequestration reports, presidential orders, agency apportionments, and other authoritative sources.

Downloads last month: 40

Total file size:

463 kB