Part IV, II, Section 130 of OMB Circular A-11 provides detailed instructions on preparing the Report on Budget Execution (S.F. 133) for most accounts, including credit programs. The material here supplements the instructions in OMB Circular A-11.
Agencies may substitute computer-produced reports in lieu of the S.F. 133 if advance approval is obtained from OMB. Agencies are encouraged to request the use of substitute reports whenever such reports would increase economy or efficiency. However, all such reports must conform to the format of the S.F. 133, be of the same size, shape, and quality, and use normal punctuation in dollar amounts.
The S.F. 133 is prepared by the accounting officer for each operating unit and signed by an officer designated by the head of the agency. The initial fourth quarter reports are preliminary. Amended reports (designated as "FINAL" at the top center of the form) are submitted to OMB no later than November 30th in all cases where the balances on the preliminary report differ from those reported to Treasury for inclusion in the annual Treasury Annual Report Index. The originals of the quarterly and final S.F. 133 are sent to OMB; copies are sent to the House and Senate Appropriations Committees.
The S.F. 133 (or approved substitute) is required for each open account, whether or not the account is apportioned. Expired accounts are included on the same form as the unexpired account(s) carrying the same appropriation title. Unless OMB determines otherwise, the first column of the S.F. 133 provides information on unexpired accounts in the appropriation; the second column reflects the status of expired accounts; the third column combines the amounts in columns one and two.
The entries on the "Budgetary Resources" portion of the S.F. 133 (lines 1-7) correspond to lines 1-7 of the latest approved apportionment. The second part of the form, "Status of Budgetary Resources", shows the extent to which available resources have been obligated. The final section of the form shows the relationship between obligations and outlays.
Section 130 of OMB Circular A-11 provides detailed explanations of line entries. Agency budget officers compare the budgetary resources, obligations, and balances data with the latest approved apportionment, and the obligations and disbursements with the obligations and outlays reported on the Financial Plans.
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