SF 133 purpose and crosswalk explained

Master the SF 133, the federal government's monthly report card on budget execution. You'll learn how to navigate the USSGL crosswalk, understand the four report sections, and confidently submit accurate reports through GTAS.
Format

QAS Self Study

Field(s) of Study and
Credits:

Accounting (Governmental)
1.0 CPE

About the course

This course will teach you how to read, create, and use the SF 133 Report on Budget Execution and Budgetary Resources, the primary document agencies use to report how they're using their funds. Understanding the SF 133 is essential for federal accountants, auditors, and budget analysts because it bridges your agency's financial statements to budget execution, supports your Statement of Budgetary Resources reconciliation, and provides Treasury and OMB with the data needed to compile government-wide financial reports.

After completion of this course, participants will:

  • Recall the purpose of the SF 133
  • Identify which Treasury Account Fund Symbols (TAFS) require SF 133 reporting and distinguish between unexpired, expired, and canceled fund status.
  • Identify the four sections of the SF 133 (Budgetary Resources, Status of Budgetary Resources, Change in Obligated Balance, and Budget Authority and Outlays Net) and explain which sections are common across the SF 132, SF 133, and Statement of Budgetary Resources.
  • Locate and interpret the SF 133 USSGL Crosswalk in the Treasury Financial Manual and use it to identify which USSGL accounts and attribute combinations map to specific SF 133 line items.
  • Locate and access publicly available SF 133 reports on OMB Max and navigate the Excel file structure to analyze agency budget execution at the TAFS, account, bureau, and agency levels.
  • Recall why agencies submit SF 133 reports monthly through GTAS

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.

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