UPDATED AS OF 23 SEPTEMBER 2022. Table 9. Obligations-Appropriations Ratio and Unused Appropriations has been updated to reflect the Transfers from Overall Savings of OSEC in FY 2020. The Agency Budget Notes (ABN) on the Department of Agriculture contributes to the making of more informed reviews and deliberation of the proposed budget of the Department submitted to Congress. The ABN provides budget-related information on agency plans and programs, physical accomplishments and financial management of prior year’s appropriations. This publication also highlights the results of program evaluation by other research institutions, as well as the audit findings and status of compliance of agencies to recommendations of the Commission on Audit. The ABN examines the past, current and proposed budget in terms of allocation by program/project, type of expenditure (i.e., current expenditures and capital outlay), and shares of regional offices.