Anticipated Changes SF133 and SBR

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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
Whats 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