**October 2005**

**Appropriations Provided by a Continuing Resolution**

***Continuing resolutions (CRs)** are joint resolutions (passed by the
House and the Senate and signed by the President) that provide
continuing appropriations for a fiscal year. Continuing resolutions are
enacted when Congress has not yet passed one or more appropriations
bills for a fiscal year or when the President has vetoed congressionally
passed appropriations bills. Lacking appropriations, most programs can
not incur new obligations.*

-   *Continuing Resolutions usually do not appropriate specific sums of
    money. Instead the CRs provide "formulas" for calculating the
    amounts available for continuing programs at minimal levels.
    Continuing resolutions provide funds for projects and activities. In
    most cases, the term "programs and projects" refers to appropriation
    accounts, but not always.*[^1]

*After a CR is enacted into law, the Office of Management and Budget
will issue a bulletin to automatically apportion amounts made available
by the CR.*[^2] *The amount available during the period covered by the
CR will be further defined in the bulletin based on the law.*

Generally, warrants are not issued under a CR in anticipation that the
appropriation act will be passed. However, FMS may issue a warrant under
the following instances:

-   *The CR covers specific mandatory federal payments or*

-   *On a case by case basis after the second quarter of the fiscal
    year; and/or*

-   *The CR covers the entire year.*[^3]

Although a warrant may not be issued, agencies' Fund Balance With
Treasury (FBWT) should be recorded under a CR. The CR entitles agencies
to FBWT. [SFFAS](http://www.fasab.gov/) No. 7, Accounting for Revenue
and Other Financing Sources and Concepts for Reconciling Budgetary and
Financial Accounting, paragraph 71 states that appropriations should be
recognized in capital as "unexpended appropriations" (and among assets
as "funds with Treasury") when made available for apportionment, even if
a Treasury Warrant has not yet been received, or the amount has not been
fully apportioned.

Furthermore, until FMS processes a warrant, agencies' FBWT will not be
posted to its Central Accounting System. The balance in this account
will not match the FMS 6653. However, agencies will post its normal
receipt and disbursement activity using USSGL Account 1010, which should
match the balance on the FMS 6653. Additionally, agencies should note
that the new account will not be reported in FACTSII.

To comply with SFFAS No. 7, the USSGL Division is proposing to create a
new account and new transactions that agencies shall use to report its
FBWT under a CR. The proposed new USSGL account 1090, Fund Balance With
Treasury under a Continuing Resolution, will crosswalk to line 1, Fund
Balance With Treasury, on the Balance Sheet. Currently, USSGL account
1010, Fund Balance With Treasury, crosswalks to Line 1 of the Balance
Sheet. The net of USSGL accounts 1010 and 1090 should reflect the
funding provided under the CR adjusted by normal receipt and
disbursement activity (within authorized funding level).

This scenario illustrates the use of the account, corresponding
accounting transactions and reporting requirements agencies should use
to record FBWT while under a CR.

## USSGL Account Illustrated

**Account Title:** Fund Balance With Treasury under a Continuing
Resolution

**Account Number:** 1090

**Normal Balance:** Debit

**Definition:** The amount equal to the funding provided under a
continuing resolution and apportioned in accordance with OMB's automatic
apportionment bulletin. The balance in this account will adjust to zero
when FMS processes a warrant and must adjust to zero by yearend.

**Justification**: To record Fund Balance With Treasury under a
continuing resolution when a warrant is not issued. SFFAS Standard 7
states that appropriations should be recognized in capital as
"unexpended appropriations" (and among assets as "funds with Treasury")
when made available for apportionment, even if a Treasury Warrant has
not yet been received, or the amount has not been fully apportioned.
Also refer to [OMB Circular No. A-11
(2005)](http://www.whitehouse.gov/omb/), Section 123.1 - 123.5

**Effective:** Effective 2007 -- Early Implementation 2006

**[USSGL Transactions Illustrated]{.underline}**

A196 To record the annualized level of an appropriation provided under a
continuing resolution.

**Comment:** Also Post TC A197 to record the amount available for
obligation under the terms of the continuing resolution. For additional
information, refer to the Appropriations Provided by a Continuing
Resolution Scenario.

**Budgetary Entry**

Debit 4111 Debt Liquidation Appropriations

Debit 4112 Liquidation of Deficiency - Appropriations

Debit 4115 Loan Subsidy Appropriation

Debit 4117 Loan Administrative Expense Appropriation

Debit 4119 Other Appropriations Realized

Credit 4120 Appropriations Anticipated -- Indefinite

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

\*[For an example, refer to transaction 1A (p.6) within this
scenario.](#a.-to-record-an-agencies-fund-balance-with-treasury-under-a-continuing-resolution-as-determined-by-ombs-automatic-apportionment-bulletin.)

A197 To record FBWT under a Continuing Resolution as determined by OMB's
automatic apportionment bulletin.

**Comment:** Also Post TC A196 to record the appropriation provided
under the continuing resolution. This transaction may also be used to
record additional funding provided under a revised or extended
continuing resolution. Under revisions or extensions of continuing
resolutions also post TC A128R. For additional information, refer to the
Appropriations Provided by a Continuing Resolution Scenario.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1090 Fund Balance With Treasury under a Continuing Resolution

Credit 3101 Unexpended Appropriations - Appropriations Received

\*[For an example, refer to transaction 1A (p.6) within this
scenario.](#a.-to-record-an-agencies-fund-balance-with-treasury-under-a-continuing-resolution-as-determined-by-ombs-automatic-apportionment-bulletin.)

\*[For an example, refer to transaction #1, quarter 2 (p.14) within this
scenario.](#to-record-additional-fund-balance-with-treasury-under-a-continuing-resolution-and-record-authority-previously-temporarily-unavailable-as-available.)

A198 To record FBWT and adjust Fund Balance With Treasury under a
continuing resolution to zero upon the enactment of an appropriation and
receipt of Treasury Appropriation Warrant.

> **Comment:** This transaction is to be used by agencies under a
> continuing resolution that have received notice that its appropriation
> bill has been passed and have received a Treasury Appropriation
> Warrant. Also post A128R.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1090 Fund Balance With Treasury under a Continuing Resolution

Credit 3101 Unexpended Appropriations -- Appropriations Received

\*[For an example, refer to transaction #1, quarter 2 (Situation 1)
(p.15) within this scenario.](#qtr-2-situation-1)

A199 To record an adjustment to the annualized level of an appropriation
when the enacted level is less than proposed annual level (based on
continuing resolution).

> **Comment:** Reverse this transaction when the enacted level is above
> the proposed annualized level. Also Post A198.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4111 Debt Liquidation Appropriations

Credit 4112 Liquidation of Deficiency - Appropriations

Credit 4115 Loan Subsidy Appropriation

Credit 4117 Loan Administrative Expense Appropriation

> Credit 4119 Other Appropriations Realized

**Proprietary Entry**

> None

\*[For an example, refer to transaction #1, quarter 2 (Situation 3)
(p.31) within this
scenario.](#to-record-an-adjustment-to-the-amount-of-original-authority-and-record-authority-previously-temporarily-unavailable-as-available.)

*[Note:]{.underline}*

Refer to Attachment #1 for alternative transactions agencies may use to
lessen possible constraints or limitations imposed by their accounting
system.

This scenario presents the first and second quarters of a fiscal year.
During the first quarter, the agency is notified that its appropriations
bill has not been signed and the agency is under a continuing
resolution. In quarter two, the agency's appropriation bill has been
signed. Three separate situations are presented in quarter two, which
are as follows:

Situation 1: The agency received the exact amount in the appropriation
act.

Situation 2: The agency received an additional amount in the
appropriation act.

Situation 3: The agency received less than the original amount indicated
in the appropriation act.

The following quarterly statements are presented: SF 133, Report on
Budget Execution and Budgetary Resources, Consolidated Balance Sheet,
Consolidated Statement of Net Cost and Consolidated Statement of Changes
in Net Position. The statements are based on fiscal year 2006
crosswalks.

*After careful review of the CR, in conjunction with the agency budget
office and in compliance with OMB's automatic apportionment bulletin, it
was determined that the annualized level of the appropriation provided
under the continuing resolution is \$100,000. Since the seasonal
obligations for this account are normally higher than the pro rata share
and the CR covers the first 21 days of the fiscal year, the amount
available for obligation under the CR is \$5,783.*[^4]

# 1A. To record an agencies' Fund Balance With Treasury under a continuing resolution as determined by OMB's automatic apportionment bulletin.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A196 |
| DR 4119 Other Appropriations Realized 100,000                 |      |
|                                                               | A197 |
| > CR 4450 Unapportioned Authority 100,000                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1090[^5] Fund Balance With Treasury under a Continuing     |      |
| Resolution 5,783                                              |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

1B. To record authority temporarily unavailable pursuant to public law.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A128 |
| DR 4450 Unapportioned Authority 94,217                        |      |
|                                                               |      |
| > CR 4395 Authority Unavailable Pursuant to Public Law 94,217 |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

1C. To record budgetary authority *automatically* apportioned by OMB and
available for allotment.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 5,783                         |      |
|                                                               |      |
| > CR 4510 Apportionments 5,783                                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

\****Transactions 1A, 1B and 1C should occur simultaneously.***

2.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 5,783                                  |      |
|                                                               |      |
| > CR 4610 Allotments -- Realized Resources 5,783              |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  Purchase request for \$5,000, was approved. (Commitment)

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B202 |
| DR 4610 Allotments -- Realized Resources 5,000                |      |
|                                                               |      |
| > CR 4700 Commitments 5,000                                   |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  To record current-year undelivered orders without an advance.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4700 Commitments 5,000                                     |      |
|                                                               |      |
| > CR 4801 Undelivered Orders Obligations -- Unpaid 5,000      |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

5.  To record the delivery of goods and accrue a liability.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders Obligations -- Unpaid 5,000        |      |
|                                                               | B134 |
| > CR 4901 Delivered Orders -- Obligations, Unpaid 5,000       |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expenses 5,000                              |      |
|                                                               |      |
| > CR 2110 Accounts Payable 5,000                              |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 5,000                  |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 5,000                       |      |
+---------------------------------------------------------------+------+

6.  Payment schedule certified and confirmed.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 5,000       |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 5,000          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 5,000                                |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 5,000                    |      |
+---------------------------------------------------------------+------+

**Pre - Closing Trial Balance**

**QTR 1**

+----------------------------+-------------------+--------------------+
| ### QTR 1                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 94,217             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4395                       | 100,000           | 0                  |
|                            |                   |                    |
| 4450                       | 5,783             | 783                |
|                            |                   |                    |
| 4510                       | 5,000             | 0                  |
|                            |                   |                    |
| 4610                       | [5                | 0                  |
|                            | ,000]{.underline} |                    |
| 4700                       |                   | 0                  |
|                            | 15,783            |                    |
| 4801                       |                   | [                  |
|                            |                   | 5,000]{.underline} |
| 4901                       |                   |                    |
|                            |                   | 100,000            |
| 4902                       |                   |                    |
|                            |                   | 5,000              |
| #### Total                 |                   |                    |
|                            |                   | 0                  |
| #### Proprietary           |                   |                    |
|                            |                   | 5,783              |
| 1010                       |                   |                    |
|                            |                   | 5,000              |
| 1090                       |                   |                    |
|                            |                   | [0]{.underline}    |
| 2110                       |                   |                    |
|                            |                   | 15,783             |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## [^6]Closing Entries for Quarter 1 Reporting

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 6100 Operating Expense 5,000                             |      |
|                                                               |      |
| DR 5700 Expended Appropriations 5,000                         |      |
|                                                               |      |
| > CR 3310 Cumulative Results of Operations 5,000              |      |
+---------------------------------------------------------------+------+

2.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 5,783                                                         |      |
|                                                               |      |
| > CR 3100 Unexpended Appropriations Cumulative 783            |      |
| >                                                             |      |
| > CR 3107 Unexpended Appropriations Used 5,000                |      |
+---------------------------------------------------------------+------+

**Post - Closing Trial Balance**

**QTR 1**

+----------------------------+-------------------+--------------------+
| ### QTR 1                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 94,217             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 783                |
|                            |                   |                    |
| 4395                       | 100,000           | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 5,783             |                    |
|                            |                   | 100,000            |
| 4902                       | [0]{.underline}   |                    |
|                            |                   | 5,000              |
| #### Total                 | 5,783             |                    |
|                            |                   | [783]{.underline}  |
| #### Proprietary           |                   |                    |
|                            |                   | 5,783              |
| 1010                       |                   |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

# QTR 1

## Budgetary Resources 

3.  Budget authority

> 3A1. Appropriation: Actual (4119E) 100,000

5.  Temporarily not available pursuant to Public Law (-) (4395E)
    [(94,217)]{.underline}

```{=html}
<!-- -->
```
7.  **Total Budgetary Resources** 5,783

## 

## Status of Budgetary Resources

##### Obligations incurred:

##### 8A1. Direct (4902E) 5,000

9.  Unobligated balance:

> 9A1. Apportioned: Balance currently available (4610E)
> [783]{.underline}

11. **Total status of budgetary resources** 5,783

## Change in Obligated Balances

13\. Obligations incurred net (+)(4902E) 5,000

14\. Less: Gross outlays (-) (4902) (5,000)

## Net Outlays

19\. Net Outlays

19A. Gross outlays (+) (4902) 5,000

19D. Net Outlays 5,000

# CONSOLIDATED BALANCE SHEET

**QTR 1**

**Assets:**

**Intragovernmental:**

1\. Fund balance with Treasury (1010E & 1090E) [783]{.underline}

**6.** **Total intragovernmental** [783]{.underline}

**15. Total assets** 783

### Liabilities:

**27. Total liabilities** 0

### Net position:

29\. Unexpended appropriations (3100E) 783

30\. Cumulative results of operations (3310E) [0]{.underline}

**31. Total net position** [783]{.underline}

**32. Total liabilities and net position** 783

# 

# CONSOLIDATED STATEMENT OF NET COST

**QTR 1**

### Program Costs:

1\. Gross costs (6100E) [5,000]{.underline}

**6. Net Cost of Operations** 5,000

# CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

# QTR 1

Cumulative Results Unexpended

[of Operations]{.underline} [Appropriations]{.underline}

**Budgetary Financing Sources:**

4\. Appropriations received (3101E) 5,783

7.  Appropriations used (5700/3107E) 5,000 (5,000)

**Other Financing Sources:**

16. Total Financing Sources 5,000 783

17. Net Cost of Operations [5,000]{.underline} [0]{.underline}

19\. Ending Balances 0 783

**Appropriations Provided by a Continuing Resolution**

Quarter 2

Situation 1

Agency Receives Exact Amount in Appropriations Act Passed by Congress

Each situation begins with reversing entries and the recording of
additional FBWT based on notification that the CR has been extended an
additional 60 days.

######## QTR 2

######## Reversing Entries 

1.  To reverse the entry to record the closing of revenue, expense and
    other financing source accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expense 5,000                               |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 5,000                       |      |
+---------------------------------------------------------------+------+

2.  To reverse the entry to record closing of fiscal year activity that
    increases unexpended appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3100 Unexpended Appropriations Cumulative 783              |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 5,000                  |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

**Beginning Trial Balance**

QTR 2

+----------------------------+-------------------+--------------------+
| ### QTR 2                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 94,217             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 783                |
|                            |                   |                    |
| 4395                       | 100,000           | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 5,783             |                    |
|                            |                   | 100,000            |
| 4902                       | 5,000             |                    |
|                            |                   | 5,000              |
| #### Total                 | [5                |                    |
|                            | ,000]{.underline} | 5,783              |
| #### Proprietary           |                   |                    |
|                            | 15,783            | 5,000              |
| 1010                       |                   |                    |
|                            |                   | [0]{.underline}    |
| 1090                       |                   |                    |
|                            |                   | 15,783             |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## *The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 60 days. The amount available for obligation under the extension is \$5,783. The annualized level of the appropriation provided under the CR is unchanged .*

######## 

######## 

# To record additional Fund Balance With Treasury under a continuing resolution and record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 5,783    | A    |
|                                                               | 128R |
| > CR 4450 Unapportioned Authority 5,783                       |      |
|                                                               | A197 |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1090[^7] Fund Balance With Treasury under a Continuing     |      |
| Resolution 5,783                                              |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 5,783                         |      |
|                                                               |      |
| > CR 4510 Apportionments 5,783                                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

######## 

######## QTR 2 (Situation 1)

######## *(Received exact amount in appropriation act)*

> ***Congress enacted the appropriation bill for \$100,000.***[^8]

# To record receipt of authority (warrant received) and record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 1)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 88,434   | A    |
|                                                               | 128R |
| > CR 4450 Unapportioned Authority 88,434                      |      |
|                                                               | A198 |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 100,000                    |      |
|                                                               |      |
| > CR 1090[^9] Fund Balance With Treasury\                     |      |
| > under a Continuing Resolution 11,566[^10]                   |      |
| >                                                             |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 88,434[^11]                                        |      |
+---------------------------------------------------------------+------+

*Note: Attachment #1 includes alternative transactions agencies may use
to record the transactions indicated above.*

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 1)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 88,434                        |      |
|                                                               |      |
| > CR 4510 Apportionments 88,434                               |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 1)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 94,217                                 |      |
|                                                               |      |
| > CR 4610 Allottments -- Realized Resources 94,217            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

**Pre - Closing Trial Balance**

QTR 2 (Situation 1)

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 1)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 0                  |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4395                       | 100,000           | 0                  |
|                            |                   |                    |
| 4450                       | 95,000            | 95,000             |
|                            |                   |                    |
| 4510                       | 0                 | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 5,000             |                    |
|                            |                   | 100,000            |
| 4902                       | [5                |                    |
|                            | ,000]{.underline} | 100,000            |
| #### Total                 |                   |                    |
|                            | 105,000           | 5,000              |
| #### Proprietary           |                   |                    |
|                            |                   | [0]{.underline}    |
| 1010                       |                   |                    |
|                            |                   | 105,000            |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## [^12]Closing Entries for Quarter 2 (Situation 1) Reporting

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 6100 Operating Expense 5,000                             |      |
|                                                               |      |
| DR 5700 Expended Appropriations 5,000                         |      |
|                                                               |      |
| > CR 3310 Cumulative Results of Operations 5,000              |      |
+---------------------------------------------------------------+------+

1.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 100,000                                                       |      |
|                                                               |      |
| > CR 3100 Unexpended Appropriations Cumulative 95,000         |      |
| >                                                             |      |
| > CR 3107 Unexpended Appropriations Used 5,000                |      |
+---------------------------------------------------------------+------+

**Post- Closing Trial Balance**

**QTR 2 (Situation 1)**

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 1)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 95,000             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 100,000           |                    |
|                            |                   | 100,000            |
| 4902                       | 95,000            |                    |
|                            |                   | [9                 |
| #### Total                 | 0                 | 5,000]{.underline} |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   | 95,000             |
|                            |                   |                    |
| 1010                       | 95,000            |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

# QTR 2 (Situation 1)

## 

## Budgetary Resources 

3\. Budget authority

> 3A1. Appropriation: Actual (4119E) [100,000]{.underline}

**7. Total Budgetary Resources** 100,000

## 

## Status of Budgetary Resources

##### 8. Obligations incurred:

##### 8A1. Direct (4902E) 5,000

9\. Unobligated balance:

> 9A1. Apportioned: Balance currently available (4610E)
> [95,000]{.underline}

11\. **Total status of budgetary resources** 100,000

## Change in Obligated Balances

13\. Obligations incurred net (+)(4902E) 5,000

14\. Less: Gross outlays (-) (4902) (5,000)

## Net Outlays

19\. Net Outlays

19A. Gross outlays (+) (4902) 5,000

19D. Net Outlays 5,000

# 

# 

# CONSOLIDATED BALANCE SHEET

# QTR 2 (Situation 1)

**Assets:**

**Intragovernmental:**

1\. Fund balance with Treasury (1010E) [95,000]{.underline}

**6.** **Total intragovernmental** [95,000]{.underline}

**15. Total assets** 95,000

### Liabilities:

**27. Total liabilities** 0

### Net position:

29\. Unexpended appropriations (3100E) 95,000

30\. Cumulative results of operations (3310E) [0]{.underline}

**31. Total net position** [95,000]{.underline}

**32. Total liabilities and net position** 95,000

# CONSOLIDATED STATEMENT OF NET COST

# QTR 2 (Situation 1)

### Program Costs:

1\. Gross Costs (6100E) [5,000]{.underline}

**6. Net Cost of Operations** 5,000

# CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

# QTR 2 (Situation 1)

Cumulative Results Unexpended

[of Operations]{.underline} [Appropriations]{.underline}

**Budgetary Financing Sources:**

4\. Appropriations received (3101E) 100,000

7\. Appropriations used (5700/3107E) 5,000 (5,000)

**Other Financing Sources:**

16. Total Financing Sources 5,000 95,000

17. Net Cost of Operations [5,000]{.underline} [0]{.underline}

19\. Ending Balances 0 95,000

**Appropriations Provided by a Continuing Resolution**

Quarter 2

Situation 2

Agency Receives Additional Amount in the Appropriation Act

Each situation begins with reversing entries and the recording of
additional FBWT based on notification that the CR has been extended an
additional 60 days.

######## QTR 2

######## Reversing Entries 

1.  To reverse the entry to record the closing of revenue, expense and
    other financing source accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expense 5,000                               |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 5,000                       |      |
+---------------------------------------------------------------+------+

2.  To reverse the entry to record closing of fiscal year activity that
    increases unexpended appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3100 Unexpended Appropriations Cumulative 783              |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 5,000                  |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

**Beginning Trial Balance**

QTR 2

+----------------------------+-------------------+--------------------+
| ### QTR 2                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 94,217             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 783                |
|                            |                   |                    |
| 4395                       | 100,000           | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 5,783             |                    |
|                            |                   | 100,000            |
| 4902                       | 5,000             |                    |
|                            |                   | 5,000              |
| #### Total                 | [5                |                    |
|                            | ,000]{.underline} | 5,783              |
| #### Proprietary           |                   |                    |
|                            | 15,783            | 5,000              |
| 1010                       |                   |                    |
|                            |                   | [0]{.underline}    |
| 1090                       |                   |                    |
|                            |                   | 15,783             |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## *The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 60 days. The amount available for obligation under the extension is \$5,783. The annualized level of the appropriation provided under the CR is unchanged .*

######## 

######## 

# To record additional Fund Balance With Treasury under a continuing resolution and record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 5,783    | A    |
|                                                               | 128R |
| > CR 4450 Unapportioned Authority 5,783                       |      |
|                                                               | A197 |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1090[^13] Fund Balance With Treasury under a Continuing    |      |
| Resolution 5,783                                              |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 5,783                         |      |
|                                                               |      |
| > CR 4510 Apportionments 5,783                                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

######## 

######## QTR 2 (Situation 2)

######## *(received additional amount in appropriation act)*

> ***Congress enacted the regular appropriation bill for \$120,000. The
> agency received \$20,000 in additional authority.***[^14]

1.  To record an additional amount of authority (\$20,000) and authority
    previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 2)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4119 Other Appropriations Realized 20,000\                 | A    |
| DR 4395 Authority Unavailable Pursuant to Public Law 88,434   | 199R |
|                                                               |      |
| > CR 4450 Unapportioned Authority 108,434[^15]                | &\   |
|                                                               | A    |
| ## Proprietary Entry                                          | 128R |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 120,000[^16]               | A198 |
|                                                               |      |
| > CR 1090[^17] Fund Balance With Treasury\                    |      |
| > under a Continuing Resolution 11,566[^18]                   |      |
| >                                                             |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 108,434[^19]                                       |      |
+---------------------------------------------------------------+------+

*Note: Attachment #1 includes alternative transactions agencies may use
to record the adjustment.*

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 2)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 108,434                       |      |
|                                                               |      |
| > CR 4510 Apportionments 108,434                              |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 2)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 114,217                                |      |
|                                                               |      |
| > CR 4610 Allottments -- Realized Resources 114,217           |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

**Pre - Closing Trial Balance**

QTR 2 (Situation 2)

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 2)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 120,000           | 115,000            |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | [                  |
|                            |                   | 5,000]{.underline} |
| 4395                       | 120,000           |                    |
|                            |                   | 120,000            |
| 4450                       | 115,000           |                    |
|                            |                   | 120,000            |
| 4510                       | 0                 |                    |
|                            |                   | 5,000              |
| 4610                       | 5,000             |                    |
|                            |                   | [0]{.underline}    |
| 4902                       | [5                |                    |
|                            | ,000]{.underline} | 125,000            |
| #### Total                 |                   |                    |
|                            | 125,000           |                    |
| #### Proprietary           |                   |                    |
|                            |                   |                    |
| 1010                       |                   |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## 

######## [^20]Closing Entries for Quarter 2 (Situation 2) Reporting

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 6100 Operating Expense 5,000                             |      |
|                                                               |      |
| DR 5700 Expended Appropriations 5,000                         |      |
|                                                               |      |
| > CR 3310 Cumulative Results of Operations 5,000              |      |
+---------------------------------------------------------------+------+

2.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 120,000                                                       |      |
|                                                               |      |
| > CR 3100 Unexpended Appropriations Cumulative 115,000        |      |
| >                                                             |      |
| > CR 3107 Unexpended Appropriations Used 5,000                |      |
+---------------------------------------------------------------+------+

**Post- Closing Trial Balance**

**QTR 2 (Situation 2)**

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 2)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 120,000           | 115,000            |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 120,000           |                    |
|                            |                   | 120,000            |
| 4902                       | 115,000           |                    |
|                            |                   | [11                |
| #### Total                 | 0                 | 5,000]{.underline} |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   | 115,000            |
|                            |                   |                    |
| 1010                       | 115,000           |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### 

###### 

###### SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

# QTR 2 (Situation 2)

## 

## Budgetary Resources 

3\. Budget authority

> 3A1. Appropriation: Actual (4119E) [120,000]{.underline}

**7. Total Budgetary Resources** 120,000

## 

## Status of Budgetary Resources

##### 8. Obligations incurred:

##### 8A1. Direct (4902E) 5,000

9\. Unobligated balance:

> 9A1. Apportioned: Balance currently available (4610E)
> [115,000]{.underline}

11\. **Total status of budgetary resources** 120,000

## Change in Obligated Balances

13\. Obligations incurred net (+)(4902E) 5,000

14\. Less: Gross outlays (-) (4902) (5,000)

## Net Outlays

19\. Net Outlays

19A. Gross outlays (+) (4902) 5,000

19D. Net outlays 5,000

# CONSOLIDATED BALANCE SHEET

# QTR 2 (Situation 2)

**Assets**

**Intragovernmental:**

1\. Fund balance with Treasury (1010E) [115,000]{.underline}

**6.** **Total Intragovernmental** [115,000]{.underline}

**15. Total assets** 115,000

### Liabilities:

**27. Total liabilities** 0

### Net position

29\. Unexpended appropriations (3100E) 115,000

30\. Cumulative results of operations (3310E) [0]{.underline}

**31. Total net position** [115,000]{.underline}

**32. Total liabilities and net position** 115,000

# 

# CONSOLIDATED STATEMENT OF NET COST

# QTR 2 (Situation 2)

### Program Costs:

1\. Gross Costs (6100E) [5,000]{.underline}

**6. Net Cost of Operations** 5,000

# CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

# QTR 2 (Situation 2)

Cumulative Results Unexpended

[of Operations]{.underline} [Appropriations]{.underline}

**Budgetary Financing Sources:**

4\. Appropriations received (3101E) 120,000

7\. Appropriations used (5700/3107E) 5,000 (5,000)

**Other Financing Sources:**

16. Total Financing Sources 5,000 115,000

17. Net Cost of Operations [5,000]{.underline} [0]{.underline}

19\. Ending Balances 0 115,000

**Appropriations Provided by a Continuing Resolution**

Quarter 2

Situation 3

Agency Receives Less than the Original Amount Indicated in the
Appropriation Act

Each situation begins with reversing entries and the recording of
additional FBWT based on notification that the CR has been extended an
additional 60 days.

######## QTR 2

######## Reversing Entries 

1.  To reverse the entry to record the closing of revenue, expense and
    other financing source accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expense 5,000                               |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 5,000                       |      |
+---------------------------------------------------------------+------+

2.  To reverse the entry to record closing of fiscal year activity that
    increases unexpended appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3100 Unexpended Appropriations Cumulative 783              |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 5,000                  |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

**Beginning Trial Balance**

QTR 2

+----------------------------+-------------------+--------------------+
| ### QTR 2                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 100,000           | 94,217             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 783                |
|                            |                   |                    |
| 4395                       | 100,000           | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 5,783             |                    |
|                            |                   | 100,000            |
| 4902                       | 5,000             |                    |
|                            |                   | 5,000              |
| #### Total                 | [5                |                    |
|                            | ,000]{.underline} | 5,783              |
| #### Proprietary           |                   |                    |
|                            | 15,783            | 5,000              |
| 1010                       |                   |                    |
|                            |                   | [0]{.underline}    |
| 1090                       |                   |                    |
|                            |                   | 15,783             |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## *The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 60 days. The amount available for obligation under the extension is \$5,783. The annualized level of the appropriation provided under the CR is unchanged .*

######## 

######## 

# To record additional Fund Balance With Treasury under a continuing resolution and record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 5,783    | A    |
|                                                               | 128R |
| > CR 4450 Unapportioned Authority 5,783                       |      |
|                                                               | A197 |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1090[^21] Fund Balance With Treasury under a Continuing    |      |
| Resolution 5,783                                              |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 5,783                                              |      |
+---------------------------------------------------------------+------+

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 5,783                         |      |
|                                                               |      |
| > CR 4510 Apportionments 5,783                                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

######## 

######## QTR 2 (Situation 3)

########  *(appropriation act is less than originally anticipated (in transaction 1, QTR 1)*

> ***Congress enacted the regular appropriation bill for \$80,000 (this
> is \$20,000 less than the proposed annualized level of
> appropriation).***[^22]

# To record an adjustment to the amount of original authority and record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 3)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 88,434   | A199 |
|                                                               |      |
| > CR 4119 Other Appropriations Realized 20,000[^23]           | &\   |
| >                                                             | A    |
| > CR 4450 Unapportioned Authority 68,434[^24]                 | 128R |
|                                                               |      |
| ## Proprietary Entry                                          | A198 |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 80,000                     |      |
|                                                               |      |
| > CR 1090[^25] Fund Balance With Treasury\                    |      |
| > under a Continuing Resolution 11,566[^26]                   |      |
| >                                                             |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 68,434[^27]                                        |      |
+---------------------------------------------------------------+------+

*Note: Attachment #1 includes alternative transactions agencies may use
to record the transactions indicated above.*

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 3)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 68,434                        |      |
|                                                               |      |
| > CR 4510 Apportionments 68,434                               |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # QTR 2 (Situation 3)                                         |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 74,217                                 |      |
|                                                               |      |
| > CR 4610 Allottments -- Realized Resources 74,217            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

**Pre - Closing Trial Balance**

QTR 2 (Situation 3)

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 3)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 80,000            | 75,000             |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | [                  |
|                            |                   | 5,000]{.underline} |
| 4395                       | 80,000            |                    |
|                            |                   | 80,000             |
| 4450                       | 75,000            |                    |
|                            |                   | 80,000             |
| 4510                       | 0                 |                    |
|                            |                   | 5,000              |
| 4610                       | 5,000             |                    |
|                            |                   | [0]{.underline}    |
| 4902                       | [5                |                    |
|                            | ,000]{.underline} | 85,000             |
| #### Total                 |                   |                    |
|                            | 85,000            |                    |
| #### Proprietary           |                   |                    |
|                            |                   |                    |
| 1010                       |                   |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## [^28]Closing Entries for Quarter 2 (Situation 3) Reporting

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 5,000                |      |
|                                                               |      |
| > CR 6100 Operating Expense 5,000                             |      |
|                                                               |      |
| DR 5700 Expended Appropriations 5,000                         |      |
|                                                               |      |
| > CR 3310 Cumulative Results of Operations 5,000              |      |
+---------------------------------------------------------------+------+

2.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 80,000                                                        |      |
|                                                               |      |
| > CR 3100 Unexpended Appropriations Cumulative 75,000         |      |
| >                                                             |      |
| > CR 3107 Unexpended Appropriations Used 5,000                |      |
+---------------------------------------------------------------+------+

**Post- Closing Trial Balance**

**QTR 2 (Situation 3)**

+----------------------------+-------------------+--------------------+
| ### QTR 2 (Situation 3)    | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 80,000            | 0                  |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 75,000             |
|                            |                   |                    |
| 4395                       | 80,000            | [                  |
|                            |                   | 5,000]{.underline} |
| 4610                       | 75,000            |                    |
|                            |                   | 80,000             |
| 4902                       | 0                 |                    |
|                            |                   | [7                 |
| #### Total                 | [0]{.underline}   | 5,000]{.underline} |
|                            |                   |                    |
| #### Proprietary           | 75,000            | 75,000             |
|                            |                   |                    |
| 1010                       |                   |                    |
|                            |                   |                    |
| 1090                       |                   |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### 

###### SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

# QTR 2 (Situation 3)

## 

## Budgetary Resources 

3\. Budget authority

> 3A1. Appropriation: Actual (4119E) [80,000]{.underline}

**7. Total Budgetary Resources** 80,000

## 

## Status of Budgetary Resources

##### 8. Obligations incurred:

##### 8A1. Direct (4902E) 5,000

9\. Unobligated balance:

> 9A1. Apportioned: Balance currently available (4610E)
> [75,000]{.underline}

11\. **Total status of budgetary resources** 80,000

## Change in Obligated Balances

13\. Obligations Incurred net (+)(4902E) 5,000

14\. Less: Gross outlays (-) (4902) (5,000)

## Net Outlays

19\. Net Outlays

19A. Gross outlays (+) (4902) 5,000

19D. Net Outlays 5,000

# 

# CONSOLIDATED BALANCE SHEET

# QTR 2 (Situation 3)

**Assets:**

**Intragovernmental:**

1\. Fund balance with Treasury (1010E) [75,000]{.underline}

**6.** **Total Intragovernmental** [75,000]{.underline}

**15. Total assets** 75,000

### Liabilities:

**27. Total liabilities** 0

### Net position

29\. Unexpended appropriations (3100E) 75,000

30\. Cumulative results of operations (3310E) [0]{.underline}

**31. Total net position** [75,000]{.underline}

**32. Total liabilities and net position** 75,000

# CONSOLIDATED STATEMENT OF NET COST

# QTR 2 (Situation 3)

### Program Costs:

1\. Gross costs (6100E) [5,000]{.underline}

**6. Net Cost of Operations** 5,000

# CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

# QTR 2 (Situation 2)

Cumulative Results Unexpended

[of Operations]{.underline} [Appropriations]{.underline}

**Budgetary Financing Sources:**

4\. Appropriations received (3101E) 80,000

7\. Appropriations used (5700/3107E) 5,000 (5,000)

**Other Financing Sources:**

16. Total Financing Sources 5,000 75,000

17. Net Cost of Operations [5,000]{.underline} [0]{.underline}

19\. Ending Balances 0 75,000

Agencies may prefer to use the following transactions to:

> Record the reversal of authority previously temporarily unavailable,
>
> Record the reversal of the amount recorded for Fund Balance With
> Treasury under a Continuing Resolution as determined by OMB's
> automatic apportionment, and

-   Record the enactment of the appropriation bill.

1.  To record authority previously temporarily unavailable as available.

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable Pursuant to Public Law 94,217   | A    |
|                                                               | 128R |
| > CR 4119 Other Appropriations Realized 94,217                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

2.  To reverse the transaction to record an agencies' Fund Balance With
    Treasury under a continuing resolution as determined by OMB's
    automatic apportionment bulletin.

> (This relates to transaction #1a and extension of CR)

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A    |
| DR 4450 Unapportioned Authority 100,000                       | 199R |
|                                                               |      |
| CR 4119 Other Appropriations Realized 100,000                 |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 11,566                                                        |      |
|                                                               |      |
| > CR 1090 Fund Balance With Treasury under a Continuing       |      |
| > Resolution 11,566                                           |      |
+---------------------------------------------------------------+------+

3.  To record the enactment of an appropriation (Congress enacted the
    appropriations bill for \$100,000).

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A104 |
| DR 4119 Other Appropriations Realized 100,000                 |      |
|                                                               |      |
| > CR 4450 Unapportioned Authority 100,000                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1010 Fund Balance With Treasury 100,000                    |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations -- Appropriations         |      |
| > Received 100,000                                            |      |
+---------------------------------------------------------------+------+

[^1]: See chapter 8 of the [Government Accountability
    Office's](http://www.gao.gov/) Appropriation Law. Usually, CRs last
    no longer than the first quarter of the fiscal year.

[^2]: [OMB Circular No. A-11 (2005)](http://www.whitehouse.gov/omb/),
    Section 123.1 - 123.5

[^3]: [Treasury Financial
    Manual](http://www.fms.treas.gov/tfm/index.html), Part 2, Chapter
    2000, Section 2030.2

[^4]: Refer to OMB's automatic apportionment bulletin to determine the
    amount available for obligation under a continuing resolution.

[^5]: Account 1090, Fund Balance With Treasury under a Continuing
    Resolution, must be zero at year-end.

[^6]: Closing Entries are for illustrative purposes only.

[^7]: Account 1090, Fund Balance With Treasury under a Continuing
    Resolution, must be zero at year-end.

[^8]: *[Note:]{.underline} As previously stated, CRs usually do not last
    longer than the first quarter.*

[^9]: Account 1090, Fund Balance With Treasury under a Continuing
    Resolution must be zero at year-end.

[^10]: *This amount represents the sum of the initial CR and its
    extension (5,783 + 5,783)*.

[^11]: *This amount represents the enacted appropriation less the sum of
    the CR and its extension (100,000 -- (5,783+5,783)).*

[^12]: Closing Entries are for illustrative purposes only.

[^13]: Account 1090, Fund Balance With Treasury under a Continuing
    Resolution, must be zero at year-end.

[^14]: *[Note:]{.underline} As previously stated, CRs usually do not
    last longer than the first quarter.*

[^15]: *This amount represents the sum of the amount previously
    unavailable plus the additional authority. (\$88,434 + 20,000).*

[^16]: *This amount represents the proposed annualized level of
    appropriation in addition to the enacted appropriation (\$100,000 +
    \$20,000, respectively).*

[^17]: *Account 1090, Fund Balance With Treasury under a Continuing
    Resolution must be zero at year-end.*

[^18]: *This amount represents the sum of the initial CR and its
    extension (5,783 + 5,783)*.

[^19]: *This amount represents the enacted appropriation less the sum of
    the CR and its extension (120,000 -- (5,783+5,783)).*

[^20]: Closing Entries are for illustrative purposes only.

[^21]: Account 1090, Fund Balance With Treasury under a Continuing
    Resolution, must be zero at year-end.

[^22]: *As previously stated, CRs usually do not last longer than the
    first quarter.*

[^23]: *This amount represents the proposed annualized level of
    appropriation less the enacted appropriation (\$100,000 - \$80,000,
    respectively).*

[^24]: *This amount represents the difference between the amount
    previously unavailable less the difference between the proposed and
    enacted annualized level of appropriation (\$88,434 -- (\$100,000 -
    \$80,000)).*

[^25]: *Account 1090, Fund Balance With Treasury under a Continuing
    Resolution must be zero at year-end.*

[^26]: *This amount represents the sum of the initial CR and its
    extension (5,783 + 5,783)*.

[^27]: *This amount represents the enacted appropriation less the sum of
    the CR and its extension (80,000 -- (5,783+5,783)).*

[^28]: Closing Entries are for illustrative purposes only.