CHAPTER II:

Appropriations
Introduction
The first section (pages II-2 and II-3) of this
This chapter covers budgetary accounting for chapter presents a budgetary accounting
appropriations including: conceptual framework listing all accounts covered.
Section II (pages II-4 through II-14) then details
the pro forma journal entries for basic
transactions. Closing entries follow (pages II-14
Annual appropriations, which expire through II-18).
at the end of the first year of the
appropriation and are canceled at the end Finally, Section III (pages II-21 through II-
of the sixth year; 40) covers crosswalks from the accounts to line
items on the SF-133, "Report on Budget
Multi-year appropriations, which Execution" and FMS-2108 "Year-End Closing
expire at the end of a designated time Statement."
period greater than 1 year and are
canceled at the end of the fifth year after To gain a complete understanding of the
information presented here, it is important to read
expiration; and it in conjunction with Chapter I. The end of
Chapter I lists references for further information.
No-year appropriations, which do not
expire.

Conceptual Framework
Entries in this chapter satisfy the basic
budgetary accounting equation: Net resources
equal status of resources.
Net resources
Because net resources equal resources less
contra resources, the equation can further be
=
defined as: Resources less contra resources equal Status of resources
status of resources. The accounts that satisfy this
equation appear on the next two pages.

Resources - Contra resources = Status of resources

September 1996 II-1

Budgetary Accounting

Section I

Appropriation Resources and Contra Resources

Resources
4111 Debt Liquidation Appropriations

4112 Deficiency Appropriations

4115 Loan Subsidy Appropriation - Definite - Current

4116 Entitlement Loan Subsidy Appropriation - Indefinite

4117 Loan Administrative Expense Appropriation - Definite - Current

4118 Re-estimated Discretionary Loan Subsidy Appropriation - Indefinite - Current

4119 Other Appropriations Realized

4120 Appropriations Anticipated

4121 Loan Subsidy Appropriation - Indefinite - Current

4201 Total Actual Resources

Contra Resources
4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

(Status accounts are shown on next page.)

II-2 September 1996

 Appropriations

Appropriation Status Accounts

Anticipations and Cancellations
4310 Anticipated Recoveries of Prior-year Obligations 1
4350 Canceled Authority

Unapportioned Authority
4420 Unapportioned Authority - Pending Rescission
4430 Unapportioned Authority - OMB Deferral
4450 Unapportioned Authority - Available

Apportionments of Authority
4510 Apportionments - Available
4590 Apportionments - Unavailable

Allotments of Authority
4610 Allotments - Realized Resources
4650 Allotments - Expired Authority

Commitments of Authority
4700 Commitments

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid
4802 - Undelivererd Orders - Paid
4870 Downward Adjustments of Prior-year Undelivered Orders 1
4880 Upward Adjustments of Prior-year Undelivered Orders

Expended Authority
4901 - Expended Authority - Unpaid
4902 Expended Authority - Paid
4971 Downward Adjustments of Prior-year Expended Authority - Refunds 1
4979 Downward Adjustments of Prior-year Expended Authority - Other 1
4980 Upward Adjustments of Prior-year Expended Authority

1
Reported as a resource on SF-133.

September 1996 II-3

Budgetary Accounting

Section II

Journal Entries
Journal entries for most basic transactions Closing entries.
and for closing are organized in the following
format: The entries are set forth below.
Entries to record anticipated and
realized appropriation authority and Some budgetary transactions require a
establish it as unapportioned or otherwise corresponding proprietary entry that is not
unavailable. illustrated in this paper. Such transactions are

Entries to record changes in status. marked with a "P."

II-4 September 1996

 Appropriations

Entries for Appropriations

I. Entries to record anticipated and realized appropriation authority

and establish it as unapportioned or otherwise unavailable

I-A. To record the anticipation of indefinite appropriations, excluding Debt

Liquidation Appropriations - Indefinite.

4120 Appropriations Anticipated

4450 Unapportioned Authority - Available

I-B. To record the anticipation of Debt Liquidation Appropriations - Indefinite.

4120 Appropriations Anticipated

4047 Anticipated Payments to Treasury

I-C. To record the realization of anticipated indefinite appropriations. (In some cases,
these appropriations might be realized without first being anticipated. In such
cases, credit account 4450 Unapportioned Authority - Available.)P

4111 Debt Liquidation Appropriations (indefinite only)

4112 Deficiency Appropriations (indefinite only)

4116 Entitlement Loan Subsidy Appropriation - Indefinite

4118 Re-Estimated Discretionary Loan Subsidy Appropriation -

Indefinite - Current

4119 Other Appropriations Realized

4121 Loan Subsidy Appropriation - Indefinite - Current

(indefinite only)

4120 Appropriations Anticipated

September 1996 II-5

Budgetary Accounting

I-D. To record the realization of definite appropriations. (Neither Indefinite

Appropriations, which are normally anticipated, nor Debt Liquidation
Appropriations, which normally do not provide authority for apportionment, are
included in the entry.) P

4112 Deficiency Appropriations (definite only)

4115 Loan Subsidy Appropriation - Definite - Current

4117 Loan Administrative Expense Appropriation - Definite -

Current

4119 Other Appropriations Realized (definite only)

4450 Unapportioned Authority - Available

I-E. To record the realization of Debt Liquidation Appropriations - Definite. (These

funds are normally used to liquidate borrowings and will be paid to Treasury.) P

4111 Debt Liquidation Appropriations (definite only)

4047 Anticipated Payments to Treasury

I-F. To record the subsequent payment to Treasury after realization of Debt

Liquidation Appropriations, definite and indefinite. (All Debt Liquidation
Appropriation funds are returned to Treasury when realized.)

4047 Anticipated Payments to Treasury

4147 Actual Payments to Treasury

I-G. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

4395 Authority Unavailable Pursuant to Public Law

I-H. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

4450 Unapportioned Authority - Available

II-6 September 1996

 Appropriations

I-I. To record the unavailability of a resource proposed by the President, but not yet
enacted into law, prior to apportionment. (May record in conjunction with
transaction I-A.)

4450 Unapportioned Authority - Available

4420 Unapportioned Authority - Pending Rescission

I-J. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

4450 Unapportioned Authority - Available

I-K. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

4430 Unapportioned Authority - OMB Deferral

I-L. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

I-M. To record rescissions proposed by the President and enacted by Congress.

4420 Unapportioned Authority - Pending Rescission

4392 Rescissions

I-N. To record enactment of rescission legislation the President has not proposed.

4450 Unapportioned Authority - Available

4392 Rescissions

September 1996 II-7

Budgetary Accounting

I-O. To record anticipated downward adjustments (recoveries) of prior-year

obligations. (May record in conjunction with entry I-A.)

4310 Anticipated Recoveries of Prior-year Obligations 1

4450 Unapportioned Authority - Available

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority available for allotment. (To

decrease the apportionment, reverse this entry.)

4450 Unapportioned Authority - Available

4510 Apportionments - Available

A-2. To record an apportionment of authority unavailable for allotment

pending completion of some subsequent event (i.e. receipt of cash on non-
Federal receivables).

4450 Unapportioned Authority - Available

4590 Apportionments - Unavailable

A-3. To record an allotment of apportioned authority. Agencies cannot

obligate or expend anticipated resources. (To decrease the allotment,
reverse this entry.)

4510 Apportionments - Available

4610 Allotments - Realized Resources

1
OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries.
Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

II-8 September 1996

 Appropriations

A-4. To record a commitment of the allotment. (To decrease the commitment,

reverse this entry.)

4610 Allotments - Realized Resources

4700 Commitments

II-B. Entries for current-year undelivered orders and expended authority:

B-1. To record an undelivered order for authority not previously committed.

4610 Allotments - Realized Resources

4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order was the same as the commitment.

4700 Commitments

4801 Undelivered Orders - Unpaid

b. The undelivered order was less than the commitment.

4700 Commitments

4610 Allotments - Realized Resources

4801 Undelivered Orders - Unpaid

c. The undelivered order was more than the commitment.

4700 Commitments

4610 Allotments - Realized Resources

4801 Undelivered Orders - Unpaid

B-3. To record expended authority with no previous commitment or

undelivered order. P

4610 Allotments - Realized Resources

4902 Expended Authority - Paid

September 1996 II-9

Budgetary Accounting

B-4. To record expended authority committed with no undelivered order where:

a. The expended amount was the same as the commitment.P

4700 Commitments

4902 Expended Authority - Paid

b. The expended amount was less than the commitment.P

4700 Commitments

4610 Allotments - Realized Resources

4902 Expended Authority - Paid

c. The expended amount was more than the commitment.P

4700 Commitments

4610 Allotments - Realized Resources

4902 Expended Authority - Paid

B-5. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order.P

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order.P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

4902 Expended Authority - Paid

II-10 September 1996

 Appropriations

c. The expended amount was more than the undelivered order.P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

4902 Expended Authority - Paid

II-C. Entries for prior-year undelivered orders and expended authority when the prior-
year authority has expired:

C-1. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order.P

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order.P

4870 Downward Adjustments of Prior-year Undelivered Orders

4650 Allotments - Expired Authority

(and)

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

c. The expended amount was more than the undelivered order.P

4650 Allotments - Expired Authority

4880 Upward Adjustments of Prior-year Undelivered

Orders

(and)

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

September 1996 II-11

Budgetary Accounting

C-2. To record a downward adjustment to prior-year expended authority.P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

4650 Allotments - Expired Authority

C-3. To record an upward adjustment to prior-year expended authority.P

4650 Allotments - Expired Authority

4980 Upward Adjustments of Expended Authority

II-D. Entries for prior-year undelivered orders and expended authority when the prior-
year authority has not expired: (Normally, make entry I-O to anticipate
downward adjustments of authority.)

D-1. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order.P

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order and:

1. The downward adjustment was anticipated.P

II-12 September 1996

 Appropriations

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

4590 Apportionments - Unavailable

2. The downward adjustment was unanticipated.P

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

4590 Apportionments - Unavailable

c. The expended amount was more than the undelivered order.P

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

(and)

4610 Allotments - Realized Resources

4880 Upward Adjustments of Prior-year Undelivered

Orders

September 1996 II-13

Budgetary Accounting

D-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

4310 Anticipated Recoveries of Prior-year Obligations

b. Was unanticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

4310 Anticipated Recoveries of Prior-year

Obligations

D-3. To record an upward adjustment of prior-year expended authority.P

4610 Allotments - Realized Resources

4980 Upward Adjustments of Expended Authority

II-14 September 1996

 Appropriations

III. Closing Entries

III-A. To record consolidation of actual resources.

4201 Total Actual Resources (debit or credit)

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

4111 Debt Liquidation Appropriations

4112 Deficiency Appropriations

4115 Loan Subsidy Appropriation - Definite - Current

4116 Entitlement Loan Subsidy Appropriation -

Indefinite

4117 Loan Administrative Expense Appropriation -

Definite - Current

4118 Re-estimated Discretionary Loan Subsidy

Appropriation - Indefinite - Current

4119 Other Appropriations Realized

4121 Loan Subsidy Appropriation - Indefinite - Current

1
Closing this account into 4201 assumes the authority is permanently unavailable.

September 1996 II-15

Budgetary Accounting

III-B. To record consolidation of anticipated and unapportioned or expired authority.

(Use only in year 2 and later.)

4395 Authority Unavailable Pursuant to Public Law 1

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

4510 Apportionments - Available

4590 Apportionments - Unavailable

4610 Allotments - Realized Resources

4700 Commitments

4120 Appropriations Anticipated

4310 Anticipated Recoveries of Prior-year Obligations

4450 Unapportioned Authority - Available 2

4650 Allotments - Expired Authority 3

1
Closing this account into 4450 assumes the authority will become available at some point.
2
Use this account only when authority is not expiring.
3
Use this account only when authority is expiring.

II-16 September 1996

 Appropriations

III-C. To close expended authority and related adjustments. (Use adjustment accounts
only in year 2 and later.)

4980 Upward Adjustments of Prior-year Expended Authority

4902 Expended Authority - Paid (debit or credit)

4201 Total Actual Resources (debit or credit)

4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close adjustments to undelivered orders. (Use adjustment accounts only in

year 2 and later)

4880 Upward Adjustments of Prior-year Undelivered Orders

4801 Undelivered Orders - Unpaid (debit or credit)

4870 Downward Adjustments of Prior-year Undelivered

Orders

September 1996 II-17

Budgetary Accounting

At this point, the budgetary accounting equations will be:

When authority expires:

4201 Total Actual Resources =

4801 Undelivered Orders - Unpaid
4802 Undelivered Orders - Paid
+
4650 Allotments - Expired
Authority
+
4901 Expended Authority - Unpaid

When authority does not expire:

4201 Total Actual Resources =

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid
+
4450 Unapportioined Authority -
Available
+
4901 Expended Authority - Unpaid

II-18 September 1996

 Appropriations

III-E. To cancel undelivered orders and expired authority. (Use only at the end of the
fifth year after authority expires.)

4801 Undelivered Orders - Unpaid

4901 Expended Authority - Unpaid

4650 Allotments - Expired Authority

4350 Canceled Authority

At this point, the budgetary accounting equation will be:

4201 Total Actual Resources = 4350 Canceled Authority

September 1996 II-19

Budgetary Accounting

Section III

Crosswalks to Key Reports

This section contains crosswalks from
appropriation accounts in the conceptual These crosswalks contain information on
framework to the lines of key budgetary reports on which accounts track to applicable lines; what
which they would be reported. The report balances are reported or used in computations (the
crosswalks illustrated here include the SF-133, beginning or the pre-closing balances); whether
"Report on Budget Execution" and the FMS- the accounts are applicable to interim (during the
2108, "Year-End Closing Statement." year) or final (last filing for the year) SF-133's;
and additional information required to properly
Four SF-133 crosswalks are provided: select accounts and amounts to be used.
Annual appropriations in the first year;
Finally, a single FMS-2108 crosswalk is
Annual appropriations in the second provided showing the accounts with balances
and succeeding years (termed "year 2 and tracking to the form for any given year. All
accounts referenced report post-closing balances.
later");
Multiple-year and no-year The reports with corresponding illustrated
appropriations in the first year; and crosswalks require proprietary information as well
Multiple-year and no-year as budgetary information. Because this document
appropriations in succeeding years covers only budgetary accounting, only budgetary
(termed “Year 2 and Later”). accounts are illustrated in the crosswalks.

II-20 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation
Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

1A E I/F 4111 Debt Liquidating Appropriations

E I/F 4112 Deficiency Appropriations
E I/F 4115 Loan Subsidy Appropriation
Definite - Current

E I/F 4116 Entitlement Loan Subsidy

Appropriation - Indefinite

E I/F 4117 Loan Administrative Expense

Appropriation - Indefinite - Current

E I/F 4118 Reestimated Discretionary Loan

Subsidy Appropriation - Indefinite-
Permanent

E I/F 4119 Other Appropriations Realized

E I/F 4121 Loan Subsidy Appropriation-

Indefinite -
Current

E I/F 4392 Rescissions Only current -year;

subtracted

1B N/A
1C N/A
1D N/A

1E E I 4120 Appropriations Anticipated Zeor for final

2A N/A
2B N/A
3A N/A
3B N/A
3C N/A
4A N/A

September 1996 II-21

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation
Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

4B N/A
4C N/A
5 E I/F 4395 Authority Unavailable
- Pursuant to Public Law

6A E 4396 Authority Permanently Unavailable

- Pursuant to Public Law

7 CALC (1A..1D+2A.. 2B+3A.. Must = line 11

3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E-B I/F 4802 Undelivered Orders - Paid Category A. Direct
E-B I/F 4901 Expended Authority - Unpaid Category A. Direct
E I/F 4902 Expended Authority - Paid Category A. Direct
8B E-B I/F 4801 Undelivered Orders - Unpaid Category B. DirectSub
Category 1. . n

E-B I/F 4802 Undelivered Orders - Paid Category B. DirectSub

Category 1. .n

E-B I/F 4901 Expended Authority - Unpaid Category B. DirectSub

Category 1. .n

E I/F 4902 Expended Authority - Paid Category B. DirectSub

Category 1. .n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I/F 4901 Expended Authority - Unpaid Not subject to

Apportionment

E I/F 4902 Expended Authority - Paid Not subject to

Apportionment

II-22 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation
Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

9A1 E I 4510 Apportionments - Available Through current period

E I 4610 Allotments - Realized Resources Through current period

E I 4700 Commitments Through current period

9A2 E I 4590 Apportionments - Unavailable Anticipated -

unavailable through
current period

9B E I 4620 Other Funds Available

for Committment/Obligation

9C Used only with prior OMB approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportionments - Unavailable Subsequent periods

10B E I 4430 Unapportioned Authority

- OMB Deferral

10C E I 4420 Unapportioned Authority

- Pending Rescission

10D E I/F 4450 Unapportioned Authority

- Available

E I/F 4630 Funds not Available

for Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7

12 N/A

13 Cannot be derived from SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

September 1996 II-23

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation
Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

15A E F 4802 Undelivered Orders - Paid

E I 4902 Expended Authority - Paid

15B N/A

15 CALC(8-13-14C-14D)

II-24 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

1A N/A

1B N/A

1C N/A

1D N/A

2A1 B I/F 4201 Total Actual Resources Subtracted

B I/F 4801 Undelivered Orders - Unpaid Subtracted

B I/F 4802 Undelivered Orders - Paid Added

B I/F 4901 Expended Authority - Unpaid Added

2B N/A

3A1 E I/F 4971 Downward Adjustments

of Prior-year Expended Authority
- Refunds2

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

of Prior-year Undelivered Orders

1
Should equal (B) 4450 Unapportioned Authority - Available or 4650 Allotments - Expired Authority.
2
OMB Circular A-34 states that some programs may only receive an apportionment for acutal recoveries.
Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

September 1996 II-25

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

4B N/A

4C E F 4650 Allotments-Expired Authority Only in year of

cancellation

E I/F Net Undelivered Orders Year of

(4801 - 4870 & 4880) cancellation

5 E I/F 4395 Authority Unavailable

- Pursuant to Public Law

6A E F 4350 Cancelled Authority

6B E I/F 4393 Recissions - Prior Year

6C E I/F 4396 Authority Permanently Not

Available - Pursuant to Public Law

7 CALC (1A..1D+2A..2B+3A Must = line 11

..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A.

Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct

E I/F 4880 Upward Adjustment of Prior-year Category A.

Undelivered Orders Direct

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct

E I/F 4902 Expended Authority - Paid Category A.

Direct

E I/F 4980 Upward Adjustments of Prior-year Category A.

Expended Authority Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub
Category 1. . n

II-26 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

E-B I/F 4801 Undelivered Orders - Paid Category B.

DirectSub
Category 1. .n

E-B I/F 4902 Expended Authority - Unpaid Category B.

DirectSub
Category 1. .n

E I/F 4880 Upward Adjustments of Prior-Year Category 1..n

Undelivered Orders

E I/F 4902 Expended Authority - Paid Category B.

DirectSub
Category 1. .n

E I/F 4980 Upward Adjustments of Prior-year Category 1..n

Expended Authority

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I/F 4901 Expended Authority - Unpaid Not subject to

Apportionment

E I/F 4902 Expended Authority - Paid Not subject to

Apportionment

E I/F 4880 Upward Adjustments

of Prior-year Undelivered Orders

E I/F 4902 Expended Authority - Paid Zero for final

in year of
cancellation

E I/F 4980 Upward Adjustments

of Prior-year Expended Authority

9A N/A

September 1996 II-27

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

9B N/A

9C N/A

10A N/A

10B N/A

10C N/A

10D E I/F 4650 Allotments - Expired Authority Zero for final

in year
of cancellation

11 CALC(8+9A..9C+10A..10E) Must = line 7

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Cannot be derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4902 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)

II-28 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

1A E I/F 4111 Debt Liquidating Appropriations

E I/F 4112 Deficiency Appropriation

E I/F 4115 Loan Subsidy Appropriation-Definite-

Current

E I/F 4116 Entitlement Loan Subsidy

Appropriation-Definite-Current

E I/F 4117 Loan Administrative Expense

Appropriation-Definite-Current

E I/F 4118 Re-estimated Discretionary Loan

Subsidy Appropriation-Indefinite-
Permanenet

E I/F 4121 Loan Subsidy Appropriatioin-

Indefinite-Current

E I/F 4119 Other Appropriation Realized

E I/F 4121 Loan Subsidy Appropriation

- Indefinite - Current

E I/F 4392 Rescissions Current-year

only; subtracted

1B N/A

1C N/A
1D E I 4120 Appropriations Anticipated Zero for final
2A N/A
2B N/A
3A N/A

September 1996 II-29

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

3B N/A
3C N/A
4A N/A
4B N/A
4C N/A
5 E I/F 4395 Authority Unavailable
- Pursuant to Public Law

6 N/A
7 CALC (1A..1D+2A..2B+3A.. Must = line 11
3C+4A..4C+5+6)

8A
E-B I/F 4801 Undelivered Orders - Unpaid Category A.
Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct

E I/F 4902 Expended Authority - Paid Category A.

Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub
Category 1. . n

E-B I/F 4802 Undelivered Orders - Paid Category B.

DirectSub
Category 1. .n

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub
Category 1. .n

II-30 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

E I/F 4902 Expended Authority - Paid Category B.

DirectSub
Category 1. .n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I 4902 Expended Authority - Unpaid Not subject to

Apportionment

E I 4902 Expended Authority - Paid Not subject to

Apportionment

9A1 E I 4510 Apportionments Through current

period

E I 4610 Allotments - Realized Resources Through current

period

E I 4700 Commitments Through current

period

9A2 E I 4590 Apportionments - Unavailable Through current

period

9B E I 4620 Other Funds Available Anticipated -

for Committment/Obligation Unavailable for
obligation
through current
period

E I 4610 Allotments-Realized Resources

E I 4700 Commitments

9C Used only with prior OMB approval

September 1996 II-31

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

10A E I 4510 Apportionments - Available Subsequent

periods

E I 4590 Apportionments - Unavailable Subsequent

periods

10B E I/F 4430 Unapportioned Authority

- OMB Deferral

10C E I/F 4420 Unapportioned Authority

- Pending Recission

10D E I/F 4450 Unapportioned Authority No-year funds;

- Available Must = line 11
on SF 132

E I/F 4630 Funds not Available

for Commitment/Obligation

11 CALC (8+9A..(C+10A..10E)

12 N/A

13 Not derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)

II-32 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

1A 1 E I/F 4111 Debt Liquidating Appropriations

E I/F 4112 Deficiency Appropriations

E I/F 4119 Other Appropriations Realized

E I/F 4392 Rescissions Current-year

resources only;
Subtracted

1B N/A

1E E 1 4120 Appropriations Anticipated Net debit balance

1C 1 N/A

1D 1 N/A

2A 2 B I/F 4201 Total Actual Expenses Added

B I/F 4801 Undelivered Orders - Unpaid Subtracted
B I/F 4802 Undelivered Orders - Paid Subtracted
B I/F 4901 Expended Authority - Unpaid Subtracted
2B N/A

3A3 E I/F 4971 Downward Adjustments

of Prior-year Expended Authority
- Refunds 3

1
If individual resource accounts are not closed because they must be tracked separately and cannot be
consolidated, compute line 1 items as E-B instead of E and compute the line 2 item as B for each resource
involved in lieu of 4201(B).
2
Should equal (B) 4450 Unapportioned Authority - Available or 4650 Allotments - Expired Authority.
3
OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries.
Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

September 1996 II-33

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

3A2 N/A

3B1 N/A

3B2

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

of Prior-year Undelivered Orders

E I/F 4979 Downward Adjustments

of Prior-year Expended Authority
- Other1

E F Net Undelivered Orders Year of

(4801 - 4870 + 4880+4901) cancellation
of multi-year

4B E I 4310 Anticipated Recoveries Net debit balance

of Prior-year Obligations

5 E I/F 4395 Authority Unavailable

- Pursuant to Public Law

6 N/A

7 CALC (1A..1D+2A..2B+3A Must = line 11

..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A.

Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct

II-34 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

E I/F 4902 Expended Authority - Paid Category A.

Direct

E I/F 4880 Upward Adjustments Category A.

of Prior-year Undelivered Orders Direct

E I/F 4980 Upward Adjustments Category A.

of Prior-year Expended Authority Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub
Category 1..n

E-B I/F 4802 Undelivered Orders - Paid Category B.

DirectSub
Category 1..n

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub
Category 1..n

E I/F 4902 Expended Authority - Paid Category B.

DirectSub
Category 1..n

E I/F 4880 Upward Adjustments Category B.

of Prior-year Undelivered Orders DirectSub
Category 1..n

E I/F 4980 Upward Adjustments Category B.

of Prior-year Expended Authority DirectSub
Category 1..n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

apportionment

September 1996 II-35

Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

E-B I/F 4901 Expended Authority - Unpaid Not subject to

apportionment

E I/F 4902 Expended Authority - Paid Not subject to

apportionment

E I/F 4880 Upward Adjustments Not subject to

of Prior-year Undelivered Orders apportionment

E I/F 4980 Upward Adjustments Not subject to

of Prior-year Expended Authority apportionment

9A1 E I 4510 Apportionments - Available Through current

period

E I 4610 Allotments - Realized Resources Through current

period

E I 4700 Commitments Through current

period

9A2 E I 4590 Apportionments-Unavailable Anticipated-

Unavailable for
obligation through
current period

9B E I 4510 Apportionments - Available

E I/F 4630 Other funds available for

commitment/obligation

E I 4610 Allotments - Realized Resources

E I 4700 Commitments

9C Used only with prior OMB approval

10A E I 4510 Apportionments - Available Subsequent

quarters

II-36 September 1996

 Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Beginning/ Additional
Line Ending Interim/ Information
Number Balance Final Account Number and Title Required

10B E I/F 4430 Unapportioned Authority F for no-year

OMB Deferral funds and all
but the final year
of multi-year

10C E I/F 4420 Unapportioned Authority F for no-year

Pending Rescission funds and all
but the final year
of multi-year

10D E I/F 4450 Unapportioned Authority No-year funds;

- Available Must = line 11
of SF-132

E I/F 4630 Funds not available for

commitment/obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)

September 1996 II-37

Budgetary Accounting

FMS-2108, Year-end Closing Statement

Appropriations
Note: Ending balance means preclosing balance.

Ending/
Post-
Column closing
Number Balance Account Number and Title

1 N/A

2 N/A

3 N/A

4 P 4350 Canceled Authority

E 4392 Rescissions

5 P 4201 Total Actual Resources 1

6 N/A

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 E 4420 Unapportioned Authority - Pending Rescission

E 4430 Unapportioned Authority - OMB Deferral

P 4450 Unapportioned Authority - Available

P 4650 Allotments - Expired Authority

1
Calculated as columns 2 ± 3 ± 4 = 5 or 6.

II-38 September 1996