Attachment 4j_AMKWI-333-334-335-00019 SF-133.pdf

AMC

Quality Management System

AMKWI-333-334-

335-00019

Revision

Title: SF 133 DATE: 11/02/21 Page 1 of 16

UNCONTROLLED COPY WHEN DOWNLOADED

Check the Master List to Verify That This is the Correct Revision Before Use

AMKWI-333-334-335-00019

SF 133

1.0 Purpose:

The purpose of this SOP is to establish standard operating procedures for the creation of the SF 133.

2.0 Scope:

This procedure applies to work performed by the Reporting and Analysis Division at MMAC for Enterprise Services Center (ESC) customers.

3.0 References:

Office of Management & Budget (OMB) Circular A-136 Office of Management & Budget (OMB) Circular A-11 Financial Management Service (FMS) AMKFM-333-334-335-00005 – SF 133 Template AMKWI-333-334-335-00002 – Agency Desk Procedures AMKWI-333-334-335-00007 – GTAS Bulk File Submission AMKWI-333-334-335-00010 – Financial Statements AMKWI-333-334-335-00012 – Fund Balance with Treasury

Branch Approval:

Title: DeAndre Moore, Branch Manager, AMK-330

Process Owner:

Title: Holly Orr, Accountant

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 2 of 16

Revision History

Rev Description of Change Effective Date

0 Initial Release 01/02/08

1 Change to Section 8.0 09/15/08

2 Change to Section 6.0. Running of FSS and screenshots 12/23/08

3 Updated screenshots in Section 6.0 05/29/09

4 Updated Section 6.0 for new SF 133 format 12/30/09

5 Updated Section 6.0 screen shots and included new policy for missing SF 132’s.

07/26/10

6 Updated format of Section 6.0 and record retention information in Section 8.0.

06/01/11

7 Updated Section 4.4 to include the new Safety statement and Section 8.0.

04/18/12

8 Updated Section 6.0 to show change in Discoverer query name and related screen shots. Also updated Procedure for Verifying SF 133 Balances in Section 6.18

08/20/13

9 Update Section 6.4 for new detail parameter. 10/09/13

10 Updated to reflect reorganization. Section 6.0 updated for process change.

01/08/14

11 Update formatting in Section 6.0 and checkpoints in Section 6.4. 06/19/14

12 Update checkpoints in Section 6.4. 09/02/16

13 Add metric information to Section 6.0. 04/30/18

14 Update Treasury website in Section 5.0 and added note to Section 6.6.b that each TAS counts as 1 SF 133.

12/18/18

15 Update Non-DOT Agencies to Other ESC Customers in Section 5.0, updated SF 133 checkpoints in Section 6.4, change Branch Manager to Section Manager in Section 6.5, and removed Metric instructions from Section 6.6.

06/10/19

16 Added references in Section 3.0. Section 6.0 format updated.

Update and add various screen shots, add new form, and add new Tie Points to Section 6.0.

12/06/19

17 Update Section 6.0 for process change and detail parameter. 9/30/20

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 3 of 16

18 Added exceptions to 5.0 Overview for required tabs to be submitted on the SF-133 report for FHWA

02/16/21

19 Added signature line requirements 11/02/21

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 4 of 16

4.0 Requirements:

4.1 Personnel:

Accountants

4.2 Training:

Individual has education and experience required for the position. Individual receives guidance from experienced personnel and completes additional training as required.

4.3 Equipment:

FAA Networked Computer

4.4 Safety:

Hazard Prevention and Control is managed by the Mike Monroney Aeronautical Center (MMAC) Occupational Health and Safety Management System.

5.0 Overview:

OMB A-11 130.1- What is the purpose of the SF 133 and how is it organized?

o Fulfills the requirement in 31 U.S.C. 1511-1514 that the President review Federal expenditures at least four times a year.

o Allows the monitoring of the status of funds that were apportioned on the SF 132 Apportionment and Reapportionment Schedule and funds that were not apportioned.

o Provides a consistent presentation of information across programs within each agency, and across agencies, which helps program, budget, and accounting staffs to communicate.

o Provides historical reference that can be used to help prepare the President’s Budget, program operating plans, and spend-out rate estimates.

o Provides a basis to determine obligation patterns when programs are required to operate under a continuing resolution.

o Ties an agency’s financial statements to their budget execution. The compilation of an agency’s SF 133s should generally agree with an agency’s Statement of Budgetary Resources. The few differences are explained in section 130.19(e).

The AMK-333/334/35 Accountant(s) produce the SF 133s on a quarterly basis at a minimum, because each Operating Administration (OA) is required to submit the Statement of Budgetary Resources (SBR) to OMB quarterly. The SF 133s are submitted to Treasury quarterly through GTAS. In many cases, the Accountants produce SF 133s on a monthly basis throughout much of the year, with the exceptions that occur during the first quarter of the fiscal years. This increased frequency is determined by the OA in accordance with their particular needs. The SF 133 is based on

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 5 of 16 the USSGL SF 133 Crosswalk. The most updated version of the crosswalk can be obtained from the Treasury website: https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html.

ESC does not produce SF 133s for the FAA Franchise Fund.

ESC produces SF 133 information for MARAD but MARAD produces the final SF 133.

Other ESC Customers Accountants prepare SF 133s as directed by each agency. See Agency Desk Procedures (AMKWI-333-334-335-00002 – Agency Desk Procedures) for additional information.

ESC produces the SF-133 report for FHWA, with the exception of the SBR to 133 recon tab and SBR Data tab.

6.0 Implementation:

6.1 SF 133 Template

A. The SF 133 Template has seven tabs. NOTE: Presentation of the SF 133 may vary depending on OA requirements. See Agency Desk Procedures for specific requirements.

1) SF 133 by TAS – This tab reports the SF 133 at the TAS level and is divided into 3 sections. Additional “SF 133 by TAS” tabs can be created based on OA requirements.

i. SF 133 Report on Budget Execution – Columns A and B of this section should not be updated except for Category B breakouts on lines 2002 and 2102. Columns can be added as needed. Replace each columns “TAS” header with the individual TAS value required for that FY reporting. The columns formula will populate the rest of the fields. Repeat in each column for each required TAS. NOTE: If column C of the “SF 133 Data” tab is used to populate the Category B breakout, the line 2002 and 2102 equations will need to be updated for each individual line.

ii. SF 133 Preparer, Signatures, and Footnotes – This section can be adjusted as requested by OA. At a minimum, this section should contain the Preparer information and the signature lines. The signature lines on the SF133 template include ESC Authorized Officer, OA Authorized Finance Officer, and OA Authorized Budget Officer (DOT OAs Only).

iii. SF 133 Tie Points – Tie Points should not be adjusted and should be included for each column.

2) SF 133 by Fund – This tab reports the SF 133 at the individual Fund level and is divided into 3 sections. Additional “SF 133 by Fund” tabs can be created based on OA requirements. NOTE: Both TAS and Fund tab may

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 6 of 16 not be required. Based on OA requirements, if one of these tabs is not used it can be deleted.

i. SF 133 Report on Budget Execution – Columns A and B of this section should not be updated except for Category B breakouts on lines 2002 and 2102. Columns can be added as needed. Replace each columns “Funds” header with the individual Funds value required for that FY reporting. The columns formula will populate the rest of the fields. Repeat in each column for each required Fund. NOTE: If column C of the “SF 133 Data” tab is used to populate the Category B breakout, the line 2002 and 2102 equations will need to be updated for each individual line.

ii. SF 133 Preparer, Signatures, and Footnotes – This section can be adjusted as requested by OA. At a minimum, this section should contain the Preparer, Address, and Phone.

iii. SF 133 Tie Points – Tie Points should not be adjusted and should be included for each column.

3) SF 133 Total – This tab reports the total or summary of all SF 133s.

i. SF 133 Report on Budget Execution – Columns A-C should not be adjusted except for Category B breakouts on lines 2002 and 2102.

The formulas currently refer to the “SF 133 by TAS” tab; these may need to be updated based on OA presentation. NOTE: DOT agencies should not break out line 2002 and 2102.

4) SF 132s – This tab provides space to reconcile each of the current FY SF 132s vs SF 133s. This tab is not required, but highly recommended. Some OAs may find adding the SF 132s make the workbook too large and slow.

5) SBR vs 133 Recon – This tab reconciles the SBR to the SF 133. Any differences should be researched and corrected or a ticket filed with Systems to correct.

6) SF 133 Data – The “SF 133” tab from the most recent FSS (AMKWI-333- 334-335-00010 – Financial Statements) run will be pasted here in step 6.2 which will populate the “SF 133 by” tabs data.

7) SBR Data – The Budgetary Resources tab from the most recent FSS run will be pasted here in step 6.2 which will populate the SBR data on the “SBR vs SF 133 Recon” tab.

6.2 Populating the SF 133

A. Copy or export the SF 133 and Budgetary Resources tabs from the latest FSS.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 7 of 16

B. Open each spreadsheet in Excel.

* FSS “SF 133” tab (All 3 Line Levels shown)

* FSS “Budgetary Resources” tab (Filtered on Line Level 1)

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 8 of 16

Open the SF 133 Template created in Step 6.1. Copy and Paste columns A – I from the FSS “SF 133” tab into columns D – L of the SF 133 Template “SF 133 Data” tab. “SF 133 by” tab(s) will automatically populate when data is entered. NOTE: All 3 Line Levels can be pasted or only Line Level 3-Details Fund-SGL.

* “SF 133 Data” tab (All 3 Line Levels shown)

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 9 of 16

* “SF 133 by TAS” automatically populated with data.

** Presentation of SF 133 may vary depending on OA requirements.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 10 of 16

C. Copy and Paste columns A – K from the FSS “Budgetary Resources: tab into columns A – K of the SF 133 Template “SBR Data” tab. The SF 133 SBR vs 133 Recon tab will automatically populate. NOTE: The data pasted should be by Line Level 1-Summary. If a copy is not available, ESC and the OA will discuss a resolution or explanation for any differences.

* “SBR Data” tab (Filtered on Line Level 1)

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 11 of 16

* “SBR vs SF 133 Recon” tab automatically populates with data from the “SF 133 Data” and “SBR Data” tabs.

6.3 Procedure for Verifying SF 133 Balances

A. Once the SF 133 is produced, it is then reviewed for abnormal balances. If an abnormal balance exists, it needs to be researched and corrected or footnoted.

B. Checkpoints on the SF 133 are then tested. NOTE: The SF 133 Tie Point Section should not be adjusted other than to add columns.

1) SF 132 Line 1920 = SF 133 Line 1910

2) Lines 1910 and 2500 should match

3) Lines 3050+3090=3200

4) Lines 3000+3001+3010+3011+3020+3030+3031+3040+3041+3060+

3061+3070+3071+3080+3081-3050-3090 = 0

5) Lines 3020=4010+4011+4100+4101

6) Lines 2001+2002+2003+2101+2102+2103-3010-3011 = 0

7) Lines 1021=3040+3041

8) Lines 1701+1801=3070+3071

9) Lines 3000+3001+3010+3011+3020+3030+3031+3040+3041-3050 = 0

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 12 of 16

10) Lines 3060+3061+3080+3081+3070+3071-3090 = 0

11) Lines 1021-1700-1701-1800-1801+2001+2002+2003+2101+2102+ 2103+3000+3001+3030+3031-3050+3060+3061+3080+3081-3090- 4010-4011-4040-4053-4054-4100-4101-4130-4143-4144 = 0

12) Lines 1040+1041+1042+1150+1151+1153+1250+1251+1252+1740 +1741+1742+1840+1841+1842-2203-2303 = 0

13) Lines 1000 - 5311 - 5312 = 0 and 1000 - 5313 - 5314 = 0

14) Lines 3100 - 5331 - 5332 = 0 and 3100 - 5333 - 5334 = 0

15) Lines 3200 - 5341 - 5342 = 0 and 3200 - 5343 - 5344 = 0

C. The net outlays on the CARS (AMKWI-333-334-335-00012 – Fund Balance with Treasury) report should be compared to the net outlays on the SF 133. The SF 133 net outlays are the total of line 4190.

D. Reconcile the SF 133 to the SF 132 monthly for current year appropriations. Total lines have been added at the bottom of the SF 133 for Line 1920 of the SF 132 and 1910 of the SF 133. The “SF 132” tab can also be utilized for a more detailed reconciliation. If ESC has not received a copy of the SF 132 we will contact the OA and ask for a copy. If a copy is not available, ESC will contact the OA and B- 10 to discuss a resolution of any issues.

E. Reconcile the SF 133 to the SBR. Beginning with the first quarter of FY 2007, agencies are required to submit an analysis of the significant differences between the current quarter’s unaudited SBR and current quarter’s department-wide SF 133, Report on Budget Execution and Budgetary Resources. Agencies should provide an explanation for the differences between the SBR and SF 133 for comparable line items related to budgetary resources, obligations, and outlays.

(OMB Circular A-136- Revised June 2019, Financial Reporting Requirements, page 46) B-30 provides a template that addresses the differences between the SF 133 to the SBR. All differences should be explained and documented.

6.4 SF 133 submission

A. An AMK-330 Section Manager must approve all preliminary and final SF 133s before being submitted to the OA.

B. Once all reconciliations have been performed, OA approval is required. The submission procedures vary per OA. Per OA policy, one of the following options will be chosen.

1) The SF 133 needs to be signed by a Section Manager then sent to the OA for signatures and submission to B-10. The “OA Authorized Budget Officer” line is for DOT OAs only.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 13 of 16

2) Submit to the OA and they will submit the signed copy to B-10. NOTE: If the Accountant receives the OA signed copy this should be saved in the OA SF 133 folder on the shared drive.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 14 of 16

7.0 Appendix:

Term Definition Abnormal Balance An abnormal balance is an opposite balance from the normal balance of a general ledger account as defined in the U.S. Government Standard General Ledger, Chart of Accounts

Budgetary Resources An amount available to enter into new obligations and to liquidate them.

Budgetary resources are made up of new budget authority (including direct spending authority provided in existing statute and obligation limitations), and unobligated balances of budget authority provided in previous years. (OMB Circular A-11 Page 3, Section 20)

Financial Statement Solution (FSS) The FSS is produced in Delphi and queried through Discoverer. The FSS produces a proprietary and budgetary trial balance as well as all financial statements.

Gross Outlays A payment to liquidate an obligation (other than the repayment of debt principal).

Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as Federal employee salaries and debt instruments. Outlays are the measure of Government spending. (OMB Circular A- 11 Terms and Concepts Page 6, Section 20)

Net Outlays Gross Outlays minus Offsetting Collections Obligation A binding agreement that will result in outlays, immediately or in the future.

Budgetary resources must be available before obligations can be incurred legally.

(OMB Circular A-11 Terms and Concepts Page 6, Section 20)

Offsetting Collections Payments to the Government that, by law, are credited directly to expenditure accounts and deducted from gross budget authority and outlays of the expenditure account, rather than added to receipts.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 15 of 16

(OMB Circular A-11 Terms and Concepts Page 6,Section 20)

Statement of Budgetary Resources (SBR) Provides information about how budgetary resources were made available as well as their status at the end of the period. (OMB Circular A-136 Page 42, Section 6)

Status of Budgetary Resources This consists of the obligations incurred, the unobligated balances at the end of the period that are unavailable except to adjust or liquidate prior year obligations.

SF 132 Apportionment request sent to OMB.

AMKWI-333-334-

Title: SF 133 DATE: 11/02/21 Page 16 of 16

8.0 Records:

The final SF 133 and any other relevant SF 133 documentation is maintained as electronic share drive and/or hard copy documentation. This drive is located on server amc000vs10 and can be accessed by the Accountants as needed. SF 133 documentation records are disposed of 3 years after end of fiscal year.