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: ---------------------------------------------------------------------- Exhibit No. Description ---------------------------------------------------------------------- 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 ---------------------------------------------------------------------- BUDGETARY RESOURCES ---------------------------------------------------------------------- Line Entry Explanation ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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). ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- STATUS OF BUDGETARY RESOURCES ---------------------------------------------------------------------- Line Entry Explanation ---------------------------------------------------------------------- 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.) ---------------------------------------------------------------------- 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). ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- RELATION OF OBLIGATIONS TO OUTLAYS AND ACCRUED EXPENDITURES ---------------------------------------------------------------------- Line Entry Explanation ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- 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. ---------------------------------------------------------------------- Lines 17-20. Other...... Reserved for future use. ---------------------------------------------------------------------- 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.