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Anticipated Changes SF133 and SBR. Kathy Winchester USSGL Staff USSGL Board Meeting April 26, 2008. Anticipated Changes SF133 – FY 08. OMB Circular No. A-11 is expected to be updated soon and will reflect the SF-133 changes italicized below. 1. Unobligated balance, start of year:

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Anticipated ChangesSF133 and SBR

Kathy Winchester

USSGL Staff

USSGL Board Meeting

April 26, 2008


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Anticipated ChangesSF133 – FY 08

OMB Circular No. A-11 is expected to be

updated soon and will reflect the SF-133

changes italicized below.

1. Unobligated balance, start of year:

A. Brought forward, October 1

B. Adjustment to unobligated balance brought forward , October 1

12. Obligated balance, net, start of year:

A. Unpaid obligations, start of year:

1. Unpaid obligations, brought forward, October 1

2. Adjustment to unpaid obligations, brought forward, October 1

B. Uncollected customer payments from Federal sources, start of year:

1. Uncollected customer payments from Federal sources, brought forward, October 1

2. Adjustment to uncollected customer payments from Federal sources, brought forward, October 1


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Anticipated ChangesSF133 – FY 08

What’s changing for the USSGL and FACTSII?

  • New attribute for the first release of FY 2008

    FACTSII Attribute Table

  • FACTSII Bulk file will be updated for the new attribute. Existing character to be used – overall file length not changed.

  • New SF-133 crosswalk will not be included in the first FY 2008 release of USSGL Crosswalk to the SF-133. Will be published within 6 weeks of the OMB- established implementation date.


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Anticipated ChangesSF133 – FY 08

  • Attribute Name: PRIOR_YEAR_ADJUSTMENT

  • Shortened Screen View Name: PY ADJ

  • Attribute Definition: Changes to obligated balances that occurred in the previous fiscal year but were not recorded on October 1 of the current fiscal year. Excludes upward and downward adjustments to obligations and most reclassifications from F3885.


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Anticipated ChangesSF133 – FY 08

  • How will these adjustments be reported?

    Adjustments will be reported as current year activity. The new attribute domain value should be appended to the “regular” USSGL account along with the other appropriate attribute domain values.

  • Example: Additional 4119 should have been reported in the prior year.

    USSGL Begin/ Pub. TAFS PY

    Acct End Law No. Status ADJ

    4119 E ###-### U P


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Anticipated ChangesSBR

  • What changes are expected for the Statement of Budgetary Resources (SBR)?

    No major changes to the format of the FY 2008 SBR requirements in OMB Circular No. A-136 are anticipated at this time. However, changes to Footnote 34 are anticipated.

  • How will the USSGL crosswalk to the SBR?

    The USSGL crosswalk to the SF-133/SBR will remain as a single crosswalk. The new lines for the SF-133 will be Not Applicable to the SBR.


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Other changes to budgetary reporting requirements expected?

  • OMB is expected to release changes to OMB Circular A-136, Note 34.

  • It is expected that this amendment will require a quarterly analysis in quarters 1-3 of the material differences between the SBR and the Agency-wide SF-133 published by OMB at the following website: http://www.whitehouse.gov/omb/reports

  • These requirements are expected to be implemented during FY 2007.

  • Be on the lookout for this new guidance.


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Anticipated ChangesSF133 and SBR


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