SF 132 Made Simple: Apportionment Essentials for Federal Finance Pros

This training breaks down the SF 132 Apportionment and Reapportionment Schedule in a simple, step-by-step way. Learn how to read, apply, and avoid costly compliance issues with real SF 132 examples from agencies like NASA, FEMA, and the VA.
Format

QAS Self Study

Field(s) of Study and
Credits:

Accounting (Governmental)
1.0 CPE

About the course

Learn how to read and interpret the SF 132 apportionment schedule—the official document OMB uses to control federal agency spending. This course walks you through the form's structure, spending categories, and real-world examples so you can confidently interact with apportionments in your daily work.

After completion of this course, participants will:

  • Identify the three main sections of the SF 132 : apportionment details (top), total budgetary resources (middle), and application of budgetary resources (bottom).
  • Distinguish between Category A, Category B, Category AB, and Category C spending in the application of budgetary resources section of the SF 132.
  • Recall that total budgetary resources must exactly equal total application of budgetary resources on the SF-132 form.
  • Locate and interpret SF 132 footnote references (A1, B2, etc.).
  • Identify the website where publicly available federal SF-132 apportionment schedules can be accessed.

Prerequisites

None

Program Level

Basic

Advance Preparation

None needed

Grading Policy

The final exam must be completed with a score of 75% or higher. Completion of the final exam must be within one year of the date of purchase.

Course Registration

Click the "Enroll" button above

Publication Date

10/20/2025
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Persons Consulting LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.

Persons Consulting LLC Sponsor Identification Number: 168553

Course Lessons

Frequently asked questions

NASBA Sponsor Statement

Persons Consulting, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Complaint Resolution Policy

For more information regarding refund, complaint, and program cancellation policies, please get in touch with us at support@federalfinancecpe.com

Refund/Cancellation Policy

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