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The Program Report Code identifies meaningful program reporting categories during the apportionment tracking process. The program report codes and associated amounts are reported as attachments to the Standard Form 132, Apportionment and Re-apportionment Schedule. DoD agencies (i.e. Navy, Army, Air Force, Marines, NASA, & other Treasury defined agencies) use the program report codes to group and track designated obligations on the SF133 Reports on Budget Execution and Budgetary Resources. For example, rather than reporting a single number for its obligations, a Department of the Navy account may separately show obligations for: maintaining land resources; performing major constructions; and performing base support. Program reporting categories are not used to apportion funds, are not subject to the Anti-deficiency Act, and are not shown on the actual SF132 apportionment or letter apportionment forms, but are included as attachments to these forms. |