USSGL Board Presentation May 20, Teresa A. Tancre, CGFM Budget Review and Concepts Division Office of Management and Budget One Stop Shopping: SF 132, SF 133, and the President’s Budget

USSGL Board Presentation May 20, Agenda Status of Realignment Project Overview of Line Numbers and Sections New A-11 Exhibits USSGL Impact Implementation Timing Internet Links “To Do” Now What’s Next?

USSGL Board Presentation May 20, Status of Realignment Project  On March 31, 2010, OMB updated the electronic version of Part 9 of OMB Circular No. A-11 (2009) (Advance Guidance). This guidance will be moved to Parts 2, 4 and 5 in the release of OMB Circular No. A-11 (2010).  The update covers A-11 sections 82, 120, 121, 130, 185, and Appendix F.  Under the realignment, the sections of the SF 132, SF 133 and President’s Budget (budget Program and Financing schedule [P&F]) that share common data elements will use the same nomenclature, format, and data definitions to the extent possible.

USSGL Board Presentation May 20, Status of Realignment Project  When the change is fully implemented, the SF 132, SF 133, and P&F will use a single format to present like information.  The USSGL will also incorporate a single crosswalk format that incorporates both the SF 133 and P&F.  Draft crosswalks will be presented to the Issues Resolution Committee in the near future.

USSGL Board Presentation May 20, Overview of Line Numbers and Sections

USSGL Board Presentation May 20, New A-11 Exhibits While some complex exhibits have been eliminated in A-11, new exhibits like exhibit F-1 have been added to A-11. Please refer to excerpt below.

USSGL Board Presentation May 20, USSGL Impact Combined SF 133/P&F Crosswalk Below is a condensed snapshot of what the combined SF 133/P&F crosswalk may look like. (Note: Not all lines and columns of the crosswalk are illustrated.)

USSGL Board Presentation May 20, Implementation Timing Solicit input from agencies and Treasury September - March 2009 Publish guidance in A-11 (SF 133)… Spring 2009 Prepare draft reports in the new formats… Summer 2009 Switch to new format for reporting first quarter SF 133s (FY 2010)… January 2010 Publish guidance in A-11 (SF 132 and P&F)………… Spring 2010  Treasury TFM release that includes realigned and combined SF 133 and P&F crosswalk……………………………………………………………………...June 2010  Switch to new format for apportionments (carryover SF 132s) August 2010  Switch to new format for MAX A-11 data entry (FY 2012 Budget) November 2010  Publish the FY 2012 Budget using the realigned P&F schedule February 2011

USSGL Board Presentation May 20, Internet Links Updated electronic version of PART 9 of OMB Circular No. A-11 (Advance Guidance) [Update to OMB Circular No. A-11 dated August 7, 2009 and revised November 16, 2009] Budget Execution Reports (as of 2 nd quarter FY 2010 FACTS II reporting)

USSGL Board Presentation May 20, “To Do” Now Review and compare 2 nd, 3 rd, and 4 th quarter realigned SF 133 and P&F reports on the budget community page. By doing so, the amount of possible revisions during the FY 2010 FACTS II revision window should be minimized. Use Common Data Sections Use Common Definitions Use Common Level of Detail Use Common Sort FY 2011 Apportionments will require: Anticipated budget authority - discretionary or mandatory? Capital Transfers and Redemptions of Debt Derived from unobligated balance or new budget authority? Capital Transfers and Redemptions of Debt of new budget authority Discretionary or mandatory? Derived from Appropriations or Spending Authority from Offsetting Collections? Nonexpenditure transfers of new budget authority Discretionary or mandatory? Derived from Appropriations, Contract Authority, or Spending Authority from Offsetting Collections?

USSGL Board Presentation May 20, What’s next? OMB/BRD is working with the OMB Circular A-136 Statement of Budgetary Resources (SBR) subcommittee to align the SBR with the realigned SF 133. The anticipated outcome is that the SBR will be realigned consistent with the SF 133 and P&F.