Application of Instructions for Reports on Budget Execution
51.1. Coverage of reports.
Unless otherwise specified by OMB, all agencies will provide current
data on the status of each open Treasury account (except deposit fund
accounts) whether or not apportioned.
In cases where allocations are made to transfer appropriation
accounts, a consolidated S.F. 133 covering both the parent account and
the related transfer allocation accounts will be submitted by the
agency administering the parent account. Agencies administering such
accounts will furnish information to the agency responsible for the
parent account in accordance with that agency's instructions (see
section 81.2). Unless specifically requested by OMB, individual S.F.
133 reports will not be required for transfer appropriation accounts.
Budget execution reports for credit program and financing accounts
are covered in Part VI.
Treatment of expired and cancelled accounts is covered in Part XI.
51.2. Level of detail.
Budget execution (S.F. 133) data will be reported electronically at
the Treasury account level, through the Treasury GOALS system.
(Information on GOALS can be obtained from the GOALS Marketing Team at
(202) 874-8270.) Paper copies are not required unless requested by
OMB.
For the budget execution reports, a separate column is required for
each expired and unexpired appropriation. These are to be reported by
Treasury account and fund year. Where a single apportionment is
provided for more than one Treasury account, the footnotes of the
budget execution report for each of those accounts must identify the
apportioning account.
Reporting Procedures
52.1. Timing of reports.
The dates for reporting budget execution data through the Treasury
GOALS system can be obtained from the GOALS Administrative Menu. These
dates are within approximately 20 business days after the close of
each calendar quarter.
Supplemental monthly reporting may be required by OMB for certain
accounts and will be submitted by paper copy only directly to OMB.
52.2. Supporting data.
It is OMB policy to use existing agency internal reports to the
greatest extent feasible to support required reports. When existing
agency internal reports do not provide data necessary to provide
complete information on the progress and status of programs, projects,
or activities, supporting data may be required by OMB.
52.3. Informational copies.
A copy of the S.F. 133 for each calendar quarter will be submitted
directly to the Committee on Appropriations, House of Representatives.
To the extent practicable, all the reports for each independent
agency, departmental bureau, or similar subdivision should be
submitted together and numbered consecutively.
52.4. Certification.
Data submitted for each independent agency, departmental bureau, or
similar subdivision will be approved by an officer duly authorized by
the head of the agency to be responsible for the integrity of the
submission.
Explanation of S.F. 133, Report on Budget Execution
53.1. Explanation of report and line entries.
The S.F. 133 is divided into three general sections: Budgetary
Resources, Status of Budgetary Resources, and Relation of Obligations
to Outlays and Accrued Expenditures.
For electronic submission, one account is entered at a time. For
paper submissions, reports should be formatted with columns/accounts
in the following order: unexpired, expired, cancelled, total. See
Exhibit 53.A.
Amounts reported will be rounded to the nearest dollar and reported
in whole dollars. An amount involving exactly half of a dollar will be
rounded to the nearest even dollar. Amounts reported will be
cumulative from the beginning of the fiscal year to the end of the
period reported.
The information required on each line of the report is explained in
the table below. Where space is provided for reporting amounts in the
stub column, an entry will be made showing the amount of transactions
for the unexpired account since the last report. All footnotes will be
included at the end of the report. If additional materials have been
required, these will be forwarded directly to OMB.
The following is a table of contents for the exhibits on budget
execution reports that are provided for illustration:
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Exhibit
No. Description
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53A Annual account--final report
53B Annual account--quarterly report
53C No-year account--quarterly report
53D Public enterprise (revolving) or intragovernmental
(revolving) account--quarterly report
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BUDGETARY RESOURCES
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Line Entry Explanation
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Line 1. Budget This line applies to the unexpired
authority: columns/accounts only.
A. Appropriations Enter the amount of appropriations
realized.............. specified in an appropriations act or in a
substantive act and becoming available on or
after October 1 of the fiscal year.
Include any enacted supplemental
appropriations and the portion of indefinite
appropriations warranted by Treasury.
In the case of special and trust fund
accounts designated by Treasury as
"available," enter the amount of receipts
credited to the account.
For accounts operating under a continuing
resolution, enter the annualized level of
appropriations warranted by Treasury
pursuant to a continuing resolution. When
the account's usual source of budget
authority is enacted, the appropriation will
be changed to equal the amount specified in
the regular appropriations act.
See Part VII for treatment of enacted
rescissions of appropriations.
Identify in the stub column the reference to
law(s) providing the appropriation.
B. Appropriations Enter the amount anticipated to become
anticipated available under existing law, such as
(indefinite).......... indefinite appropriations, for the remainder
of the fiscal year. Do not include those
appropriations already warranted by Treasury
under such appropriations (and reported on
line 1.A). This amount may differ from the
amount on the S.F. 132 to the extent it is a
more current estimate. Do not include
anticipated, unenacted supplemental
appropriations.
Identify in the stub column the reference to
law(s) providing the appropriations.
On the September 30 report, there should be
no entry on this line.
C. Other new authority Enter the amount of new budget authority
().................... (other than appropriations) becoming
available on or after October 1 of the
fiscal year.
Identify in the stub column the type of
budget authority involved (e.g., contract
authority, reappropriation, borrowing
authority).
For revolving funds in which credits and
repayments to indefinite borrowing authority
are available for obligation, include only
the amount of new indefinite borrowing
authority anticipated to be used during the
year; i.e., the total amount of borrowing
authority anticipated to be used net of any
credits repayments but without going below
zero. (Any credits or repayments anticipated
to be used will reported on line 3.)
See Part VII for treatment of enacted
rescissions of new budget authority other
than appropriations.
Cumulative net actual transfers will be shown
as a memorandum entry on the space
available.
For reappropriations of funds that have not
expired, Treasury records a nonexpenditure
transfer. The losing account will record a
transfer out (on line on line 1D or 2B, as
appropriate). The gaining account will
record a transfer in (on line 1D or 2B, as
appropriate), a reappropriation of the same
amount (on line 1C), and a negative amount
on line 5 to remove the double counting. The
public law citation on line 5 should be the
appropriations act that reappropriated the
amount. This treatment reflects the fact
that the amount transferred has been lapsed
and reappropriated.
For reappropriations of funds that have
expired, a reappropriation will be entered
on line 1.C of the S.F. 132 and S.F. 133 of
the gaining account. The losing account has
expired, therefore, no reappropriation
action is needed for the losing account.
D. Net transfers (+ or Enter the sum of (1) the net amount of budget
-).................... authority enacted for the fiscal year that
is actually transferred to (+) or from (-)
the account and (2) the current estimate of
any new budget authority to be transferred
to (+) or from (-) the account under
existing legislation. Do not include
anticipated transfers that require
legislation.
The entries on this line are transfers of new
budget authority, while the entries on line
2B are transfers of available, unobligated
balances.
The entries on this line are nonexpenditure
transfers between two Federal Government
accounts for the purposes of the receiving
or gaining account, i.e., the type of
transfer described in section 81.3.
Do not use this line to show transfers
required or permitted by law from trust
funds to Federal funds.
NOTE: Expenditure transfers between two
Federal Government accounts for the purposes
of the transferring or losing account (i.e.,
those described as expenditure transfers in
section 81.2) are entered on other lines.
Specifically, the losing account will enter
an obligation on line 8 when the order is
placed and an outlay will be reflected on
line 14 when payment is made. The receiving
account will record a change in unfilled
customers' order on line 3B when an order is
accepted and an earned reimbursement on line
3A when the service is provided.
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Line 2. Unobligated For the unexpired columns/accounts:
balance:
A. Brought forward, Enter the available unobligated balance
October 1............ brought forward from prior fiscal years as
of October 1 of the fiscal year.
This line should include available
unobligated balances of all budgetary
resources, as defined in section 22.1.
If the amount does not agree with those (a)
reported on the final S.F. 133 of the
preceding year; (b) reported to the Treasury
for inclusion in the Treasury Annual Report
Appendix; or (c) presented in the Budget
Appendix as a past-year actual amount, the
agency will prepare a footnote to line 2A
explaining the difference.
If the account is apportioned by time periods
and the difference between the estimate and
the actual is within the range of adjustment
permitted by section 44.5, the apportionment
will be adjusted without submission of a
reapportionment request. If the difference
is greater, a request for apportionment must
be approved by OMB before it can be
obligated.
See Part VII for treatment of enacted
rescissions of balances.
For the expired and cancelled
columns/accounts:
Enter, as a positive, the expired unobligated
balances available for upward adjustments.
In the first expired year the amount should
be identical to the amount of unobligated
balances on line 9 of the previous fiscal
year's final budget execution report. In the
second expired year and thereafter, the
amount should be identical to the amount on
line 10E of the previous fiscal year's final
budget execution report.
B. Net transfers (+ or Enter the sum of (1) the net amount of any
-).................... unobligated balance of prior year budget
authority actually transferred to (+) or
from (-) the account and (2) the current
estimate of any balances to be transferred
to (+) or from (-) the account under
existing legislation. Do not include
anticipated transfers that require
legislation. Do not include transfers
required or permitted by law from trust
funds to Federal funds.
The entries on this line are transfers of
balances, while the entries on line 1D are
transfers of budget authority.
The entries on this line are nonexpenditure
transfers (excluding those to allocation
accounts) between two Federal Government
accounts and not expenditure transfers.
NOTE: The treatment of expenditure transfers
is explained in the discussion of line 1D.
Cumulative net actual transfers will be shown
as a memorandum entry on the space
available.
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For a discussion of budgetary resources available for obligation,
see section 30. This discussion is helpful in understanding
reimbursements. See section 111.5 for treament of refunds and
reimbursements for expired and cancelled appropriations.
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Line 3. Reimbursements For the unexpired columns/accounts:
and other income:
A. Earned.............. Enter the amount of reimbursements and other
income earned to date during the current
fiscal year through (a) the delivery of
goods and performance of services to other
Federal government accounts, whether or not
bills have been rendered or collections
made; (b) disposition of assets but
excluding amounts not realized; and (c)
actual collections on loans or other
long-term credits outstanding but excluding
any amounts due but uncollected on such
assets.
This entry may include reimbursements and
other income earned in a prior year and
available to be credited to the current year
account only when specifically authorized by
law. Identify in a footnote the amount of
such earnings, together with a citation of
the applicable law.
On the September 30 report, exclude from this
line and identify in a footnote the amount
of uncollected, earned reimbursements and
other income that will be credited to a
subsequent year's account pursuant to law.
Include in the footnote a citation of the
applicable law.
In the case of revolving funds, enter
revenues, reimbursements, and other amounts
provided by operations during the year.
Refunds are to be deposited to the credit of
the appropriation charged with the original
obligation. See Section 111.5(a) for
appropriate treatment.
For the expired columns/accounts:
Enter the amount of refunds collected from
non-Federal sources or from Federal sources
when the refund receivable was not factored
into net unpaid obligations or the
unobligated balances.
For the cancelled columns/accounts:
Since all repayments to cancelled
appropriations are required to be deposited
in miscellaneous receipts in the Treasury,
there should be no amounts on this line.
B. Change in unfilled Enter the increase (+) or decrease (-) from
customers' orders (+ October 1 in: unfilled orders on hand from
or -)................. other Government accounts that are valid
obligations of the ordering account (whether
or not advances have been received);
unfilled orders on hand from the public,
including State and local governments, but
only if the account is specifically
authorized by law to include such amounts as
available for obligation without an advance;
and amounts advanced or collected from the
public for goods or services that have not
yet been provided or performed.
For accounts expiring at the end of the year,
amounts of the above nature that have not
been obligated and that will be credited to
a subsequent year's account will be excluded
from this line. Such amounts will be
reported in a footnote.
The amount reported on this line must be
reduced at the end of the year by the amount
of any orders from expiring accounts that
are no longer valid obligations of the
ordering account.
C. Anticipated for the Enter a current estimate of the additional
rest of year.......... reimbursements and other income expected to
be earned and to provide budgetary resources
for the remainder of the fiscal year. The
estimate will be comprised of: (a) orders
expected to be received from other
Government accounts, (b) advances expected
to be received from the public, and (c)
reimbursements expected to be earned (in the
absence of advances) from the public.
On the September 30 report, there should be
no entry on this line.
D. Other............... Use whenever transfers from trust funds have
been included in an appropriations act or
any other law to fund the activities of an
agency that are normally funded in a general
fund account.
NOTE: This line corresponds to line 3.D.
"Trust fund transfer" reported on the S.F.
132.
Lines 1.D and 2.B will not be used to show
transfers required or permitted by law from
trust funds to Federal funds. These funds
will be obligated and disbursed in the trust
fund and received into the Federal fund
account as Reimbursements and other income.
When a trust fund orders goods or services
from a general fund account, collections
from the trust fund will be reflected in
lines 3A, 3B, or 3C, as appropriate.
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Line 4. Recoveries of For the unexpired columns/accounts:
prior year obligations:
A. Actual.............. Enter the amount of any cancellations or
downward adjustments in unexpired and
expired accounts since October 1 of
obligations reported in prior years (see
section 22.2).
B. Anticipated for rest Enter the current estimate of the additional
of year............... amount of cancellations or downward
adjustments anticipated in unexpired
accounts for the remainder of the fiscal
year.
On the September 30 report, there should be
no entry on this line.
For the expired columns/accounts:
Enter downward adjustments, as a positive, on
line 4.A. No amount should be shown on line
4.B.
For the cancelled columns/accounts:
Enter the obligated balances to be cancelled,
as a positive, on this line and, as a
negative, on line 6.
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Line 5. Portion not Enter a negative amount for the portion of
available pursuant to budgetary resources not available for
P.L ------------ (-).. obligation pursuant to a specific provision
in law. For example:
--When an account is operating under a
part-year continuing resolution, enter as a
negative amount the portion of the
annualized level included on line 1 that is
not available under the terms of the
continuing resolution.
--When a congressionally-initiated deferral
of an amount that has been appropriated is
enacted, including enactment of a deferral
proposed by the Executive, enter the amount
not available due tocongressional action as
a negative amount on this line.
--When a law specifies that all or a portion
of the amount appropriated is not available
for obligation unless specifically
authorized, the amount is appropriated and
is shown, as a positive amount, on line 1.
In such cases, enter the amount not
available, as a negative amount, on this
line. (NOTE: This differs from amounts that
are only appropriated contingent upon the
occurrence of a policy decision by the
Executive, for example, upon submission of a
request by the President. In such cases, the
amounts are not appropriated until the event
occurs. Since no amount is shown as
appropriated on line 1, there is no need to
show any reduction on this line.)
--When a provision of law, such as a benefit
formula or limitation on obligations,
precludes amount in special or trust funds
from obligation, include the amounts not
available, as a negative amount, on this
line. (At year-end this amount shouldbe the
same as the amount on line 60.45 of the P&F
schedule.) The special and trust funds
receipts will be shown on line 1.
--When a portion of a revolving fund is not
available for obligation because of a
limitation on obligations, enter the amount
not available, as a negative amount. (At
year-end this amount should be the same as
the amount on line 68.45 of the P&F
schedule.) The offsetting collections will
be shown on line 3.A, 3.B, or 3.C, as
appropriate.
--When the President has ordered a sequester
pursuant to the Balanced Budget and
Emergency Deficit Control Act of 1985, enter
as a negative amount budgetary resources
temporarily withheld from obligation.
Amounts permanently cancelled will be shown
on line 6.
Identify in the stub column the public law
containing the restriction. The Impoundment
Control Act (2 U.S.C. 683-684) and the
Antideficiency Act (31 U.S.C. 1512) are not
valid authorizing citations for this line.
Include reappropriations of funds that have
been transferred (see explanation on line
1.C).
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Line 6. Restorations (+) For the unexpired columns/accounts:
and writeoffs (-)......
Enter, as a negative amount, principal
repayments paid to Treasury or estimated to
be paid to Treasury.
Enter, as a negative, other amounts that are
permanently cancelled by law. For example:
--When a general provision specifies that a
specific amount is to be reduced and
authorized the agency head to distribute the
reduction, enter the cancelled amount, as a
negative, on this line.
--When the President has ordered a sequester
pursuant to the Balanced Budget and
Emergency Deficit Control Act of 1985, enter
as a negative amount budgetary resources
permanently cancelled.
Do not report amounts rescinded on this line.
(Such amounts will be netted on line 1A, 1C,
2A, or 5, as appropriate.)
For the cancelled columns/accounts:
Enter the total unobligated and obligated
balances to be cancelled, as a negative, on
this line.
Enter, as a negative amount, any budgetary
resources cancelled pursuant to 31 U.S.C.
1555.
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Line 7. Total budgetary For the unexpired columns/accounts:
resources..............
Enter the sum of the amounts shown on lines 1
through 6. This amount will differ from the
amount on line 7 of the most recently
approved S.F. 132 to the extent that
individual amounts have changed that do not
require the submission of a reapportionment
request (see section 44.5) or that are not
available for use in the fiscal year for
which the report is being submitted.
For the expired and cancelled
columns/accounts:
These amounts are not available for new
obligations. See Part XI for additional
instructions.
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STATUS OF BUDGETARY RESOURCES
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Line Entry Explanation
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Line 8. Obligations For unexpired columns/accounts:
incurred...............
Enter the amount of obligations incurred from
the beginning of the current fiscal year to
the end of the reporting period, net of
refunds received or receivable. When so
apportioned by OMB, information will be
provided showing a distribution of
obligations between category A and category
B apportionments, and within each category,
as appropriate.
Include adjustments of prior obligations in
the current year. Do not include recoveries
of prior year obligations reported on line
4. (See section 22 for a discussion of the
concept of obligations.)
For the expired and cancelled
columns/accounts:
Enter upward adjustments of obligations
previously incurred. (See Part XI on expired
and cancelled appropriations.)
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Line 9. Unobligated For the unexpired columns/accounts:
balances...............
Enter the amount of the unobligated available
balance that is applicable to each of the
following categories.
The amounts on lines 9A and 9B represent the
unobligated balances of the apportionment.
Include on these lines the balances of
amounts automatically apportioned. The
amounts on line 9C represent the unobligated
balances of amounts exempt from
apportionment.
A. Apportioned, Enter the difference between the cumulative
category A............ amount apportioned under category A through
the current quarter and the obligations
incurred under those apportionments through
the end of the reporting period.
B. Apportioned, Where category B apportionments are based
category B............ upon time periods within the year, enter the
difference between the cumulative amount
apportioned through the current period and
the obligations incurred under those
apportionments through the end of the
reporting period. Where funds are
apportioned for the year as a whole, this
entry will equal the total amount thus
apportioned less the obligations incurred
under those apportionments through the end
of the reporting period.
Whenever funds are apportioned at a level
other than the appropriation account (such
as by activities, projects, or objects) or
when they are apportioned by more than one
type of time period or by a combination of
activity and time period, a special analysis
of obligations incurred under each type of
apportionment will be included in the
footnote section.
C. Other balances Enter other amounts available for obligation.
available............. This entry will include the total
unobligated balance in accounts not subject
to apportionment (including revolving funds
and only those trust funds that are exempt
from apportionment).
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Line 10. Unobligated For the unexpired columns/accounts:
balances not available:
A. Apportioned for Enter the amount apportioned by time periods
subsequent periods.... (in both categories A and B) that will not
become available until after the reporting
period, as approved on the most recent S.F.
132.
B. Withheld pending For instructions on the use of this line, see
rescission............ Part VII
C. Deferred............ For instructions on the use of this line, see
Part VII.
D. Unapportioned This line will be used only for public
balance of revolving enterprise and intragovernmental revolving
fund.................. funds, as well as trust funds that are
subject to apportionment. For these types of
funds, enter the amount shown on line 11 of
the most recently approved S.F. 132.
E. Other balances not Enter the unobligated balances of amounts
available............. that are not included on lines 8, 9, or 10
of the most recently approved S.F. 132. This
entry will include any excess of budgetary
resources realized over amounts estimated to
become available on the most recently
approved apportionment form, when such
amounts exceed the parameters set forth in
section 44.5. (Do not use this line for
accounts and funds that are not subject to
apportionment. Unobligated balances of such
accounts will be reported on line 9C.)
This balance will be reported as a negative
amount if budgetary resources (including
estimates through the end of the year) are
less than reported on the most recently
approved S.F. 132.
If, on the September 30 report, a negative
amount is reported on this line, the amount
must be offset by remaining balances of
apportioned funds reported on line 9A and 9B
or an apparent violation of the
Antideficiency Act (31 U.S.C. 1341, 1342, or
1517) will have occurred. Unrealized
budgetary resources will, in effect, be
considered an offset against amounts
apportioned (line 9) rather than an
unobligated balance not available (line 10).
For the expired columns/accounts:
The amount on line 10E should be the
difference between line 7 and line 8.
For the cancelled columns/accounts:
The amount on this line should be zero.
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Line 11. Total budgetary Enter the sum of the amounts on lines 8
resources............. through 10. This amount will be identical to
the amount on line 7.
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RELATION OF OBLIGATIONS TO OUTLAYS AND ACCRUED EXPENDITURES
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Line Entry Explanation
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Line 12. Obligations Enter the obligations incurred (as reported
incurred, net on line 8 above) less reimbursements earned
(8-3A-3B-4A)........... (line 3A), changes in unfilled customers'
orders (line 3B), and actual recoveries of
prior year obligations (line 4A). If the
change in unfilled customers' orders is a
decrease, this amount will be added to,
rather than deducted from, obligations
incurred.
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Line 13. Net unpaid
obligations:
A. Obligated balance, Enter the net amount of all unpaid
as of October 1....... obligations as of October 1 of the current
fiscal year. This amount will equal the sum
of (a) amounts payable and (b) undelivered
orders, minus (c) accounts receivable from
other Federal Government accounts and the
public (but only if specifically authorized
by law to obligate against orders from the
public), and (d) unfilled customers' orders
from other Federal Government accounts,
unless specifically authorized by law to
obligate against orders from the public.
B. Obligations Enter the net amount of all unpaid
transferred, net (+ or obligations actually transferred to (+) or
-).................... from (-) the account during the current
fiscal year. Entries related to transfers
will be supported by a listing (in the
footnotes) of the individual accounts from
which or to which the transfers have been
made.
C. Obligated balance, Enter the net amount of all unpaid
end of period......... obligations being carried forward to the
subsequent period. If receivables from other
Federal Government accounts and the public
(but only if specifically authorized by law
to obligate against orders from the public),
are in excess of outstanding obligations at
the end of the period, enter the excess as a
negative amount.
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Line 14. Outlays Enter the amount of obligations paid.
(12+13A+13B-13C)....... Includes payments in the form of cash
(currency, checks, or electronic fund
transfers) and in the form of debt
instruments (bonds, debentures, notes, or
monetary credits) when they are used to pay
obligations. The amounts on this line are
net of reimbursements from other Federal
Government accounts, refunds, and other
collections credited to the account from the
beginning of the year to the end of the
reporting period.
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Line 15. Net change in
accounts payable:
These entries are
optional.
A. Accounts payable, Enter the sum, as of October 1, of: (a) the
net, as of October 1.. amount owed by this account for goods
received and services performed but not yet
paid for; (b) the amount of income that has
been received in the account but not yet
earned; (c) as a negative, accounts
receivable, composed of the amount owed to
the account by other Federal Government
accounts for goods furnished and services
performed; and (d) as a negative, the amount
of advances made to other accounts and to
members of the public for which goods have
not yet been received or services performed.
B. Accounts payable Enter the net amount of accounts payable
transferred, net (+ or transferred to (+) or from (-) the account
-).................... from the beginning of the year to the end of
the reporting period.
C. Accounts payable, Enter the sum, as of the end of the reporting
net, end of period.... period, of: (a) the amount owed by this
account for goods received and services
performed but not yet paid for; (b) the
amount of income that has been received in
the account but not yet earned; (c) as a
negative, accounts receivable, composed of
the amount owed to the account by other
Federal Government accounts for goods
furnished and services performed; and (d) as
a negative, the amount of advances made to
other accounts and to members of the public
for which goods have not yet been received
or services performed.
----------------------------------------------------------------------
Line 16. Accrued Enter the amount of expenditures from the
expenditures (14-15A- beginning of the year to end of the reporting
15B+15C). period.
This entry is optional.
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Lines 17-20. Other...... Reserved for future use.
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53.2. Agreement of final Report on Budget Execution (S.F. 133) with
the President's Budget and the Treasury Annual Report Appendix.
Data reported on the final S.F. 133 report for the year should be
consistent with data reported to Treasury as part of year-end closing
procedures. Past year data submitted to OMB for inclusion in the
President's annual budget should agree with data submitted to Treasury
and data included in the S.F. 133. (See OMB Circular No. A-11 for a
table that lists the major items in the September 30 Report on Budget
Execution (S.F. 133), in the program and financing schedules in the
Budget Appendix, and in the Treasury Annual Report Appendix that
should be in agreement.)
In comparing amounts on the S.F. 133 with amounts shown in the
Budget Appendix or with amounts shown in Treasury reports, the
following differences must be recognized.
The schedules in the Budget Appendix present consolidated
information covering all Treasury accounts (annual, multiple-year, and
no-year accounts) with the same account title, while data on each
fiscal or fund year account is reported separately for the S.F. 133.
OMB Circular No. A-11 requires that annual budgetary resource data
for allocation accounts be reported by the parent account for budget
formulation purposes. The sum of the data on all the S.F. 133s with
the same account title should be the same as the data in the Budget
Appendix because in this Circular, the general rule is that the Agency
responsible for administering the parent account will submit S.F. 132s
and S.F. 133s covering both the parent account and all allocations
from it, unless specifically requested to do otherwise by OMB.
Treasury, on the other hand, requires agencies receiving allocations
to submit quarterly allocation data directly to Treasury--not through
the parent agency.