Management Concepts

Preparation and Analysis of the SF 133

Available dates

Nov 18—19, 2019
2 days
Washington, District of Columbia, United States
USD 729
USD 364 per day
Jan 27—28, 2020
2 days
Washington, District of Columbia, United States
USD 729
USD 364 per day
Feb 27—28, 2020
USD 729
+8 more options


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About the course

Submission of the SF 133 fulfills the requirement that Federal expenditures be reviewed quarterly to support the monitoring of apportioned funds. You will gain an understanding of the components of the SF 133, including a reporting unit’s sources of budget authority, the status of budgetary resources, and information on obligated balances and outlays as a financial manager. You will learn how United States Standard General Ledger (USSGL) attributes are used to track transactions. You will complete several exercises and an SF 133 based on a real-world scenario.

Learning Objectives

  • Explain the purpose, uses, and components of the SF 133
  • Identify basic budgetary concepts as they relate to the SF 133
  • Relate and tie the SF 133 to the SF 132
  • Tie financial statements and budget reports to the SF 133
  • Explain the USSGL accounts that flow into selected line items on the SF 133
  • Prepare the SF 133 from agency data for direct and reimbursable authority using a crosswalk
  • Explain where the data on the SF 133 comes from
  • Describe the impact of unreliable data and determine actions to take
  • Analyze the SF 133 data to support decision-making and respond to OMB and Department of the Treasury inquiries

Course Topics

Defining the SF 133

  • Building Background
  • Defining the SF 133
  • Changes to the SF 133
  • Back to Basics
  • Structure of the SF 133
  • OMB Resources
  • Relating the SF 132 to the SF 133
  • OMB Reconciliation Requirement
  • Consistency Among Data Reporting

Analysis of Common Lines in the SF 133

  • Building Background
  • Budgetary Resources
  • Status of Budgetary Resources
  • Change in Obligated Balance
  • Budget Authority and Outlays, Net

Preparation of the SF 133

  • Building Background
  • The United States Standard General Ledger
  • USSGL Chart of Accounts and Account Definitions
  • USSGL Account Attributes
  • USSGL Crosswalk
  • How Errors Affect the SF 133

Who should attend

This course is targeted at accountants, budgeters, and systems people who create the SF 133. Accountants will typically be of grades 11–13. Budget personnel will typically be grades 14–15, with more junior people attending if they are being trained for a role that involves SF 133 preparation or analysis.

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