# Presentation: 491195

## FACTSII

- Presented by**Marcy Herringshaw**

## SF133Report on Budget Execution and            Budgetary Resources

**Fulfills the requirement in 31 U.S.C. 1511-1514 that the President review Federal expenditures at least four times a year.**
**Allows the monitoring of the status of funds that were apportioned on the SF132, Apportionment and Reapportionment Schedule**

- Office of the Chief Financial Officer

## SF133Report on Budget Execution and     	       Budgetary Resources

**Provides a basis to determine obligation patterns when programs are required to operate under a continuing resolution**
**Ties an agency’s financial statements (Statement of Budgetary Resources) to their budget execution**

- Office of the Chief Financial Officer

## SF133Report on Budget Execution and     	       Budgetary Resources

- An agency’s SF133 should generally agree with an agency’s:
**Statement of Budgetary Resources (SBR)**
**Program and Financing Schedule (P&F)**

- Office of the Chief Financial Officer

## SF133 vs. SBR

- The SBR includes a separate column for credit financing TAFSs because they are non-budgetary
- The SBR includes separate lines for offsetting receipts and net outlays in order to derive the net outlays for the agency

- Office of the Chief Financial Officer

## SF133 vs. P&F

- The SF 133 is displayed at the TAFS level while  the P&F presents consolidated information covering all TAFSs (annual, multiple-year, and no-year) with the same account title
- OMB Circular No. A-11 requires that allocation transfer accounts be consolidated and reported by the parent account for budget formulation purposes

- Office of the Chief Financial Officer

## SF133 vs. P&F

- OMB Circular No. A-11 requires that allocation transfer accounts be reported separately for budget execution purposes
- Not all of the expired budgetary resources shown on the SF 133 are shown in the P&F
- The SF 133 is reported in dollars while the P&F is in millions

- Office of the Chief Financial Officer

## FACTS II Reporting Process

- CSAV Table
- 	FSDW FACTSI/II Attribute Values Table (CSAV) defines values for the attributes required on the CSR2 table.
- CSR2 Table
- 	FSDW FACTSII Attributes Requirements Table (SCR2) maps FACTSII Standard General Ledger (SGL) accounts that have been defined in FFIS to their attribute and edit requirements as established by Treasury.
- CSF2 ReportFSDW FACTSII Report Table (CSF2) provides an online version of the FACTSII data to be reported to Treasury.  EIDS contains these reports by application and shows all Treasury Symbol being reported for FACTSII.  This is a Report File of the FACTSII ADJUSTED TRIAL BALANCE (ATB) that is transmitted to Treasury.

- Office of the Chief Financial Officer

## FACTS II Reporting ProcessTABLEID: CSAV 

- Office of the Chief Financial Officer

## FACTS II Reporting ProcessTABLEID: CSR2 

- Office of the Chief Financial Officer

## FACTS II Reporting ProcessTABLEID: CSF2 

- Office of the Chief Financial Officer

## FACTS II Reporting ProcessREPORT ID: AGCSF2 

- Office of the Chief Financial Officer

## FACTS II Reporting ProcessFACTS II Adjusted Trial Balance Report

- Office of the Chief Financial Officer

- Link which contains the FY2004 SF 133 Report on Budget Execution and Budgetary Resources (in thousands of dollars) for the entire Government . This document is over 8000 pages long.
- _http://www.whitehouse.gov/omb/reports/sf133/y2004q4r.pdf_

**FY 2004 SF 133**
**Reporting Process**

- Office of the Chief Financial Officer

**FY 2004 SF 133**
**Reporting Process**

- Office of the Chief Financial Officer

## FACTS II ATB vs. MAX P&FReporting Process

- Link which contains the report for the entire Government which crosswalks the FACTS II Trial Balance to the MAX P&F Schedule. This document is over 9000 pages long.
- _http://www.whitehouse.gov/omb/reports/f2pfrp6/f2pfrp6.pdf_

- Office of the Chief Financial Officer

**FACTS II ATB vs. MAX P&F****Reporting Process**

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE  | Attribute | Value | 
Definition
 |
| --- | --- | --- | --- |
| ADV | Advance Flag | P | Advanced in Prior Year |
| ADV | Advance Flag | F | Advanced From Future |
| ADV | Advance Flag | X | Not Applicable |
| CAT | Apportionment Category | A | Category A |
| CAT | Apportionment Category | B | Category B |
| CATB-DET |  |  | Category B-Detail
 |
| CATB-TXT |  |  | Category B-Text
 |
| CAT | Apportionment Category | C | Not Subject to Apportionment |

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE | Attribute | Value | 
Definition |
| --- | --- | --- | --- |
| AUTH-TYP | Authority Type | P | Apportionment |
| AUTH-TYP | Authority Type | D | Advance Apportionment |
| AUTH-TYP | Authority Type | B | Borrowing Authority |
| AUTH-TYP | Authority Type | C | Contract Authority |
| AUTH-TYP | Authority Type | R | Re-appropriation |
| AUTH-TYP | Authority Type | S | Spending Authority From Offsetting Collections |
| AVAIL | Availability Time | A | Available in Current Period |
| AVAIL | Availability Time | S | Available in Subsequent Period |

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE | Attribute | Value | Definition |
| --- | --- | --- | --- |
| BEA | Budget Enforcement Act Category Indicator | D | Discretionary |
| BEA | Budget Enforcement Act Category Indicator | M | Mandatory |
| BEA | Budget Enforcement Act Category Indicator | E | Emergency Discretionary |
|  | Begin End Indicator | B | Beginning Balance |
|  | Begin End Indicator | E | Ending Balance |
| SCR | Borrowing Source | T | Treasury |
| SCR | Borrowing Source | P | Public |
| SCR | Borrowing Source | F | Federal Financing Bank |

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE | Attribute | Value | Definition |
| --- | --- | --- | --- |
|  | Debit Credit | D |  Debit |
|  | Debit Credit | C | Credit |
|  | Deficiency Flag | D | Deficient |
|  | Deficiency Flag | X | Not Deficient |
| DEF | Definite/Indefinite Flag | D | Definite |
| DEF | Definite/Indefinite Flag | I | Indefinite |
| FUNC | Function | DEF | National Defense |
| FUNC | Function | NND | Non-National Defense |

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE | Attribute | Value | Definition |
| --- | --- | --- | --- |
| Normal Balance Indicator | D | Debit |  |
| Normal Balance Indicator | C | Credit |  |
| REIMB | Reimbursable Flag | R | Reimbursable |
| REIMB | Reimbursable Flag | D | Direct |
|  | TAFS Status | U | Unexpired |
|  | TAFS Status | E | Expired |
| LAW |  |  | Public Law |
| PREP-ID |  |  | Preparer ID |

- Office of the Chief Financial Officer

## Fiscal 2005 USSGL Account Attributes Required for FACTSII Reporting Easy Reference

| CSAV TABLE | Attribute | Value | Definition |
| --- | --- | --- | --- |
| GOV | Transaction Partner | F | Federal |
| GOV | Transaction Partner | X | NonFederal |
| GOV | Transaction Partner | E | NonFederal Exception |
|  | Transfer To/From | F | From |
|  | Transfer To/From | T | To |
| AUTH-YR | Year of Budget Authority | NEW | Outlays From New Budget Authority |
| AUTH-YR | Year of Budget Authority | BAL | Outlays From Balances Brought Forward |
| ALT-ACCT |  |  | Alternate Account |

- Office of the Chief Financial Officer

## GUIDANCE

**OMB Circular No A-11, Section 130, Ex-130K, Crosswalk from the SF 133 to the P&F Schedule**
**OMB Circular No A-11, Section 130, Ex-130M, Relationship between selected SF 133 and P&F Schedule lines**
**USSGL, Crosswalk to the SF 133/SBR and P&F Schedule**

- Office of the Chief Financial Officer