**Background**

A few years ago OMB amended their Circular A-34 instructions (SF 133) to
require that adjustments to prior year obligations be recorded and
reported separately from current year obligations. In response to this
new requirement, the SGL Board created the following posting accounts:

4870 Downward Adjustments of Prior Year Undelivered Orders

4880 Upward Adjustments of Prior Year Undelivered Orders

4971 Downward Adjustments of Prior Year Expended Authority - Refunds

4979 Downward Adjustments of Prior Year Expended Authority - Other

4980 Upward Adjustments of Prior Year Expended Authority

Last year OMB revised Circular A-34 instructions once again. This time
requiring that we segregate paid obligations from unpaid obligations. As
a result, the SGL Board made the following changes to the chart of
accounts:

4800 Undelivered Orders *(now a summary account)*

4801 Undelivered Orders - Unpaid *(a new posting account)*

4802 Undelivered Orders - Paid *(a new posting account)*

4900 Expended Authority *(now a summary account)*

4901 Expended Authority - Unpaid *(a new posting account)*

4902 Expended Authority - Paid *(a new posting account)*

The SGL board has not yet applied the paid/unpaid concept to the
accounts that adjust obligations, but will do so this year. HHS is
taking the lead, on the Board, for proposing the accounts and related
entries for this purpose. The following is a list of changes to the
existing adjustment accounts (this list includes the accounts shown
above) that will allow us to record adjustments to obligations taking
into consideration the paid/unpaid concept:

4800 Undelivered Orders *(now a summary account)*

4801 Undelivered Orders - Unpaid *(a new posting account)*

4802 Undelivered Orders - Paid *(a new posting account)*

4870 Downward Adjustments of Prior Year Undelivered Orders *(now a
summary account)*

4871 Downward Adjustments of Prior Year Undelivered Orders - Unpaid *(a
new posting account)*

4872 Downward Adjustments of Prior Year Undelivered Orders - Paid *(a
new posting account)*

4880 Upward Adjustments of Prior Year Undelivered Orders *(now a summary
account)*

4881 Upward Adjustments of Prior Year Undelivered Orders - Unpaid *(a
new posting account)*

4882 Upward Adjustments of Prior Year Undelivered Orders - Paid *(a new
posting account)*

4900 Expended Authority *(now a summary account)*

4901 Expended Authority - Unpaid *(a new posting account)*

4902 Expended Authority - Paid *(a new posting account)*

4970 Downward Adjustments of Prior Year Expended Authority *(a new
summary account)*

4971 Downward Adjustments of Prior Year Expended Authority - Unpaid

*(Previously account \# 4979. Added the word \"unpaid\" and dropped the
word \"other\"- was already unpaid by definition)*

4972 Downward Adjustments of Prior Year Expended Authority - Refunds -
Paid *(Previously account \# 4971. Added the word \"paid\" - was already
paid by definition)*

4980 Upward Adjustments of Prior Year Expended Authority *(now a summary
account)*

4981 Upward Adjustments of Prior Year Expended Authority - Unpaid *(a
new posting account)*

4982 Upward Adjustments of Prior Year Expended Authority - Paid *(a new
posting account)*

**Overview**

The following 9 scenarios illustrate how these accounts will be used to
record financial events and where the accounts will be reported on the
SF 133.

**An important point to note:**

To illustrate *subsequent year obligation adjustments* (obligation
adjustments that occur in a year any time after the initial obligation
is incurred), current year and subsequent year transactions have been
combined and reported on a single SF 133. Normally, an obligation would
occur in year X, and would be reported on a 133; and the adjustment
would occur in year Y and would be reported on another SF 133.

**1. To appropriate funds.**

**[Proprietary Entry]{.underline}**

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

**[Budgetary Entry]{.underline}**

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

**2. To anticipate recoveries of prior year obligations.**

**[Proprietary Entry]{.underline}**

N/A

**[Budgetary Entry]{.underline}**

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority - Available 10

**3. To record the apportionment of authority available for allotment
(from appropriations).**

**[Proprietary Entry]{.underline}**

N/A

**[Budgetary Entry]{.underline}**

4450 Unapportioned Authority - Available 150

4510 Apportionments - Available 150

**4. To record the apportionment of authority available for allotment
(from anticipated recoveries).**

**[Proprietary Entry]{.underline}**

N/A

**[Budgetary Entry]{.underline}**

4450 Unapportioned Authority - Available 10

4590 Apportionments - Unavailable 10

**5. To record an allotment of apportioned authority (from
appropriations).**

**[Proprietary Entry]{.underline}**

N/A

**[Budgetary Entry]{.underline}**

4510 Apportionments - Available 150

4610 Allotments - Realized Resources 150

**6. To accrue a payable.**

**[Proprietary Entry]{.underline}**

6100 Operating/Program Expense 150

2110 Accounts Payable 150

-&-

3100 Unexpended Appropriations 150

5700 Appropriations Used 150

**[Budgetary Entry]{.underline}**

4610 Allotments - Realized Resources 150

4901 Expended Authority - Unpaid 150

**7. You learn in a subsequent year that you over obligated by \$5.**

**[Proprietary Entry]{.underline}**

2110 Accounts Payable 5

6100 Operating/Program Expense 5

**[Budgetary Entry]{.underline}**

*4971 Downward Adjustments of Prior Year Expended*

*Authority - Unpaid* 5

4310 Anticipated Recoveries of Prior Year Obligations 5

\- & -

4590 Apportionments - Unavailable 5

4510 Apportionments - Available 5

**Preclosing Trial Balance**

**[Proprietary]{.underline}**

1010 150

2110 145

3100 5

5700 145

6100 [145]{.underline}

295 295

**[Budgetary]{.underline}**

4119 150

4310 5

4510 5

4590 5

4901 150

4971 [5]{.underline}

160 160

**SF-133**

**REPORT ON BUDGET EXECUTION**

This 133 is for an interim report for the second year of an unexpired
appropriation (Multi/No-Year). If it was a final report (4th quarter),
there would be no balance in anticipated accounts, namely, account 4310.
For a final report, balances in account 4310 would be adjusted back to
4450 prior to 133 preparation. Warning: anticipated amounts cannot be
outlayed until the amounts have been realized.

**[BUDGETARY RESOURCES]{.underline}**

1\. BUDGET AUTHORITY:

A. Appropriations (4119) 150

4\. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual (4971) 5

B. Anticipated (4310 Debit Balances, 5

Credit Balances are reported on 10E)

7\. TOTAL BUDGETARY RESOURCES 160

**[STATUS OF BUDGETARY RESOURCES]{.underline}**

8\. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4901) 150

9\. UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned

1\. Balance Currently Available (4510) 5

2\. Anticipated (4590) 5

11\. TOTAL STATUS OF BUDGETARY RESOURCES 160

**[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}**

12\. OBLIGATED BALANCE, NET AS OF OCT 1 0

14\. OBLIGATED BALANCE, NET, END OF PERIOD:

D. Accounts Payable (4901, 4971) 145

15\. OUTLAYS:

A. Disbursements[^1] (4802) 0

**Preclosing Budgetary Equation**

[Resources]{.underline} = [Status of Resources]{.underline}

4119, 4310, 4971 = 4901, 4590, 4510

160 = 160

**Closing Entries**

**C1. To consolidate unpaid expended authority.**

4901 Expended Authority - Unpaid 5

*4971 Downward Adjustments of Prior Year Expended*

*Authority - Unpaid* 5

\* Note: The balance of 4901 Expended Authority - Unpaid is not closed,
it is carried forward until it is paid.

**C2. To close unrealized anticipations.**

4450 Unapportioned Authority 5

4310 Anticipated Recoveries of Prior Year

Obligations 5

**C3. To close unobligated authority.**

4510 Apportionments - Available 5

4590 Apportionments - Unavailable 5

4450 Unapportioned Authority 10

**C4. To record consolidation of actual resources.**

4201 Total Actual Resources - Collected 150

4119 Other Appropriations Realized 150

**C5. To close out expenses.**

3310 Cumulative Results of Operations 145

6100 Operating/Program Expenses 145

**C6. To close out revenue and financing sources.**

5700 Appropriations Used 145

3310 Cumulative Results of Operations 145

**Postclosing Budgetary Equation**

[Resources]{.underline} = [Status of Resources]{.underline}

4201 = 4450, 4901

150 = 150

**[Proprietary]{.underline}**

1010 2110

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ (7) 5 │ 150 (6)

│ [│]{.underline}

│ 145

3100 6100

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 150 (1) (6) 150 │ 5 (7)

[│ 5 (7)]{.underline} │ 145 (C6)

│ 5 │

3310 5700

─────────────┬──────────── ─────────────┬────────────

(C5) 145 │ 145 (C6) (7) 5 │ 150 (6)

│ (C6) 145 │

│

**[Budgetary]{.underline}**

4119 4201

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │150 (C4) (C4) 150 │

│ │

4310 4450

─────────────┬──────────── ─────────────┬────────────

(C2) 10 │ 5 (7) (3) 150 │ 150 (1)

│ 5 (C2) (4) 10 │ 10 (2)

│ [(C2) 5]{.underline} │ [10 (C3)]{.underline}

│ 5

4510 4590

─────────────┬──────────── ─────────────┬────────────

\(5\) 150 │ 150 (3) (7) 5 │ 10 (4)

(C3) 5 │ 5 (7) (C3) 5 │

│ │

4610 4901

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │150 (5) [(C1) 5 │ 150 (6)]{.underline}

│ │ 145

4971

─────────────┬────────────

\(7\) 5 │ 5 (C1)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority-Available 150***

***2. To anticipate recoveries of prior year obligations.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4450 Unapportioned Authority-Available 10***

***3. To record the apportionment of authority available for
allotment(from appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority-Available 150***

***4510 Apportionments-Available 150***

***4. To record the apportionment of authority available for
allotment(from anticipated recoveries).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority-Available 10***

***4590 Apportionments -Unavailable 10***

***5. To record an allotment of apportioned authority(from
appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments-Available 150***

***4610 Allotments-Realized Resources 150***

***6. To accrue a payable.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 150***

***2110 Accounts Payable 150***

***3100 Unexpended Appropriations 150***

***5700 Appropriations Used 150***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 150***

***4901 Expended Authority - Unpaid 150***

***7. To liquidate the payable.***

***[Proprietary Entry]{.underline}***

***2110 Accounts Payable 150***

***1010 Fund Balance with Treasury 150***

***[Budgetary Entry]{.underline}***

***4901 Expended Authority - Unpaid 150***

***4902 Expended Authority - Paid 150***

***8. You learn in a subsequent year that the invoice was overpaid by
\$10.***

***[Proprietary Entry]{.underline}***

***1310 Accounts Receivable 10***

***6100 Operating/Program Expense 10***

***[Budgetary Entry]{.underline}***

***N/A***

***9.To record the collection of the refund and adjust paid expended
authority.***[^2]

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 10***

***1310 Accounts Receivable 10***

***5700 Appropriations Used 10***

***3100 Unexpended Appropriations 10***

***[Budgetary Entry]{.underline}***

***4972 Downward Adjustments of Prior Year Expended***

***Authority - Refunds - Paid 10***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4590 Apportionments-Unavailable 10***

***4610 Allotments-Realized Resources 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 10***

***3100 10***

***5700 140***

***6100 [140]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4610 10***

***4902 150***

***4972 [10]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***3. SPENDING AUTHORITY FROM OFFSETTING***

***COLLECTIONS (GROSS):***

***A. Earned***

***1. Collected (4972) 10***

***7. TOTAL BUDGETARY RESOURCES 160***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4902) 150***

***9. UNOBLIGATED BALANCE AVAILABLE:***

***B. Other Balance Currently Available (4610) 10***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 160***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***15. OUTLAYS:***

***A. Disbursements***[^3] ***(4902 Expended Authority - Paid) 150***

***B. Collections***[^4] ***(4972) [(10)]{.underline}***

***140***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119, 4972 = 4902, 4610***

***160 = 160***

***Closing Entries***

***C1. To consolidate paid expended authority.***

***4902 Expended Authority - Paid 10***

***4972 Downward Adjustments of Prior Year Expended***

***Authority - Paid 10***

***C2. To close Expended Authority - Paid***

***4902 Expended Authority - Paid 140***

***4119 Other Appropriations Realized 140***

***C3. To close unobligated authority.***

***4610 Allotments Realized Resources 10***

***4450 Unapportioned Authority 10***

***C4. To record consolidation of actual resources.***

***4201 Total Actual Resources-Collected 10***

***4119 Other Appropriations Realized 10***

***C5. To close out expenses.***

***3310 Cumulative Results of Operations 140***

***6100 Operating/Program Expense 140***

***C6. To close out revenues and other financing sources.***

***5700 Appropriations Used 140***

***3310 Cumulative Results of Operations 140***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4201 = 4450***

***10 = 10***

**[Proprietary]{.underline}**

1010 1310

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (7) (8) 10 │ 10 (9)

\(9\) 10 │ │

[│]{.underline}

10 │

2110 3100

─────────────┬──────────── ─────────────┬────────────

\(7\) 150 │ 150 (6) (6) 150 │ 150 (1)

│ [│ 10 (8)]{.underline}

│ 10

3310 5700

─────────────┬──────────── ─────────────┬────────────

(C5) 140 │ 140 (C6) (8) 10 │ 150 (6)

│ (C6) 140 │

│

6100

─────────────┬────────────

\(6\) 150 │ 10 (8)

│ 140 (C5)

│

**[Budgetary]{.underline}**

4119 4201

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (C2) (C4) 10 │

│ 10 (C4) │

│

4310 4450

─────────────┬──────────── ─────────────┬────────────

\(2\) 10 │ 10 (9) (3) 150 │ 150 (1)

│ (4) 10 │ 10 (2)

│ │ 10 (C3)

[│]{.underline}

│ 10

4510 4590

─────────────┬──────────── ─────────────┬────────────

\(5\) 150 │ 150 (3) (9) 10 │ 10 (4)

│ │

4610 4901

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 150 (5) (7) 150 │ 150 (6)

(C3) 10 │ 10 (9) │

│

4902 4972

─────────────┬──────────── ─────────────┬────────────

(C1) 10 │ 150 (7) (9) 10 │ 10 (C1)

(C2) 140 │ │

│ │

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To record the apportionment of authority available for
allotment.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***3. To record an allotment of apportioned authority.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***4. To accrue a payable.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 140***

***2110 Accounts Payable 140***

***3100 Unexpended Appropriations 140***

***5700 Appropriations Used 140***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4901 Expended Authority - Unpaid 140***

***5. You learn in a subsequent year that the invoice price should have
been \$10 more.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 10***

***2110 Accounts Payable 10***

***3100 Unexpended Appropriations 10***

***5700 Appropriations Used 10***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 10***

***4981 Upward Adjustments of Prior Year Expended***

***Authority - Unpaid 10***

***6. To liquidate the payable.***

***[Proprietary Entry]{.underline}***

***2110 Accounts Payable 150***

***1010 Fund Balance with Treasury 150***

***[Budgetary Entry]{.underline}***

***4901 Expended Authority - Unpaid 150***

***4902 Expended Authority - Paid 150***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***5700 150***

***6100 [150]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4901 10***

***4902 150***

***4981 [10 ]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***7. TOTAL BUDGETARY RESOURCES 150***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations***

***(4901, 4902, 4981) 150***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 150***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***D. Accounts Payable (4901, 4981) 0***

***15. OUTLAYS:***

***A. Disbursements***[^5] ***(4902 Expended Authority - Paid) 150***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4901, 4902, 4981***

***150 = 150***

***Closing Entries***

***C1. To consolidate unpaid expended authority.***

***4981 Upward Adjustments of Prior Year Expended Authority 10***

***4901 Expended Authority - Unpaid 10***

***C2. To close expended authority - Paid.***

***4902 Expended Authority - Paid 150***

***4119 Other Appropriations Realized 150***

***C3. To close out expenses.***

***3310 Cumulative Results of Operations 150***

***6100 Operating/Program Expenses 150***

***C4. To close out revenues and financing sources.***

***5700 Appropriations Used 150***

***3310 Cumulative Results of Operations 150***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4902***

***0 = 0***

**[Proprietary]{.underline}**

1010 2110

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (6) (6) 150 │ 140 (4)

│ │ 10 (5)

│ │

3100 3310

─────────────┬──────────── ─────────────┬────────────

\(4\) 140 │ 150 (1) (C3) 150 │ 150 (C4)

\(5\) 10 │ │

│ │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C4) 150 │ 140 (4) (4) 140 │ 150 (C3)

│ 10 (5) (5) 10 │

│ │

**[Budgetary]{.underline}**

4119 4450

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (C2) (2) 150 │ 150 (1)

│ │

4510 4610

─────────────┬──────────── ─────────────┬────────────

\(3\) 150 │ 150 (2) (4) 140 │ 150 (3)

│ (5) 10 │

│ │

4901 4902

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 140 (4) (C2) 150 │ 150 (6)

│ 10 (C1) │

│ │

4981

─────────────┬────────────

(C1) 10 │ 10 (5)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To record the apportionment of authority available for
allotment.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***3. To record an allotment of apportioned authority.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***4. To accrue a payable.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 140***

***2110 Accounts Payable 140***

***3100 Unexpended Appropriations 140***

***5700 Appropriations Used 140***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4901 Expended Authority - Unpaid 140***

***5. To liquidate the payable.***

***[Proprietary Entry]{.underline}***

***2110 Accounts Payable 140***

***1010 Fund Balance with Treasury 140***

***[Budgetary Entry]{.underline}***

***4901 Expended Authority - Unpaid 140***

***4902 Expended Authority - Paid 140***

***6. You learn in a subsequent year that the invoice was underpaid by
\$10 and you pay it.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 10***

***1010 Fund Balance with Treasury 10***

***3100 Unexpended Appropriations 10***

***5700 Appropriations Used 10***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 10***

***4982 Upward Adjustments of Prior Year Expended***

***Authority - Paid 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***5700 150***

***6100 [150]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4902 140***

***4982 [10 ]{.underline}***

***150 150***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***7. TOTAL BUDGETARY RESOURCES 150***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4902, 4982) 150***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 150***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***15. OUTLAYS:***

***A. Disbursements***[^6] ***(4902 Expended Authority - Paid 150***

***+ 4982 Upward Adjustments of Prior Year***

***Expended Authority - Paid)***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4902, 4982***

***150 = 150***

***Closing Entries***

***C1. To consolidate paid expended authority.***

***4982 Upward Adjustments of Prior Year Expended***

***Authority - Paid 10***

***4902 Expended Authority - Paid 10***

***C2. To close Expended Authority - Paid.***

***4902 Expended Authority - Paid 150***

***4119 Other Appropriations Realized 150***

***C3. To close out expenses.***

***3310 Cumulative Results of Operations 150***

***6100 Operating/Program Expenses 150***

***C4. To close out revenues and financing sources.***

***5700 Appropriations Used 150***

***3310 Cumulative Results of Operations 150***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4610***

***0 = 0***

**[Proprietary]{.underline}**

1010 2110

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (5) (5) 140 │ 140 (4)

│ 10 (6) │

3100 3310

─────────────┬──────────── ─────────────┬────────────

\(4\) 140 │ 150 (1) (C3) 150 │ 150 (C4)

\(6\) 10 │ │

│ │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C4) 150 │ 140 (4) (4) 140 │ 150 (C3)

│ 10 (6) (6) 10 │

│ │

**[Budgetary]{.underline}**

4119 4450

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (C2) (2) 150 │ 150 (1)

│ │

4510 4610

─────────────┬──────────── ─────────────┬────────────

\(3\) 150 │ 150 (2) (4) 140 │ 150 (3)

│ (6) 10 │

│ │

4901 4902

─────────────┬──────────── ─────────────┬────────────

\(5\) 140 │ 140 (4) (C2) 150 │ 140 (5)

│ │ 10 (C1)

│ │

4982

─────────────┬────────────

(C1) 10 │ 10 (6)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To anticipate recoveries of prior year obligations.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4450 Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment
(from appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***4. To record the apportionment of authority available for allotment
(from anticipated recoveries).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 10***

***4590 Apportionments - Unavailable 10***

***5. To record an allotment of apportioned authority (from
appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***6. To record an obligation.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 150***

***4801 Undelivered Orders - Unpaid 150***

***7. You learned in a subsequent year that you over obligated by \$10.
(Examples of this would be when verifying the validity of undelivered
orders and it is necessary to deobligate in part or in total the initial
obligation).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4871 Downward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***4310 Anticipated Recoveries of Prior Year Obligations***[^7] ***10***

***4590 Apportionments - Unavailable 10***

***4610 Allotments - Realized Resources 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 150***

***3100 [150 ]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4610 10***

***4801 150***

***4871 [10]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***4. RECOVERIES OF PRIOR YEAR OBLIGATIONS:***

***A. Actual (4871) 10***

***7. TOTAL BUDGETARY RESOURCES 160***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4801) 150***

***9. UNOBLIGATED BALANCE AVAILABLE:***

***B. Other Balance Currently Available (4610) 10***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 160***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4801,4871) 140***

***15. OUTLAYS:***

***A. Disbursements 0***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119, 4871 = 4801, 4610***

***160 = 160***

***8. To accrue the payable.***

***[Proprietary Entry]{.underline}***

***6100 Operating/Program Expense 140***

***2110 Accounts Payable 140***

***3100 Unexpended Appropriations 140***

***5700 Appropriations Used 140***

***[Budgetary Entry]{.underline}***

***4801 Undelivered Orders - Unpaid 140***

***4901 Expended Authority - Unpaid 140***

***9. To liquidate the payable.***

***[Proprietary Entry]{.underline}***

***2110 Accounts Payable 140***

***1010 Fund Balance with Treasury 140***

***[Budgetary Entry]{.underline}***

***4901 Expended Authority - Unpaid 140***

***4902 Expended Authority - Paid 140***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 10***

***3100 10***

***5700 140***

***6100 [140]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4610 10***

***4801 10***

***4871 10***

***4902 [140 ]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***4. RECOVERIES OF PRIOR YEAR OBLIGATIONS:***

***A. Actual (4871) 10***

***7. TOTAL BUDGETARY RESOURCES 160***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4801,4902) 150***

***9. UNOBLIGATED BALANCE AVAILABLE:***

***B. Other Balance Currently Available (4610) 10***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 160***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4801,4871) 0***

***15. OUTLAYS:***

***A. Disbursements***[^8] ***(4902) 140***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119, 4871 = 4610, 4801, 4902***

***160 = 160***

***Closing Entries***

***C1. To consolidate unpaid undelivered orders.***

***4801 Undelivered Orders - Unpaid 10***

***4871 Downward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***C2. To close Expended Authority - Paid***

***4902 Expended Authority - Paid 140***

***4119 Other Appropriations Realized 140***

***C3. To close unobligated authority.***

***4610 Allotments - Realized Resources 10***

***4450 Unapportioned Authority - Available 10***

***C4. To record consolidation of actual resources.***

***4201 Total Actual Resources - Collected 10***

***4119 Other Appropriations Realized 10***

***C5. To close out expenses.***

***3310 Cumulative Results of Operations 140***

***6100 Operating/Program Expenses 140***

***C6. To close out revenues and financing sources.***

***5700 Appropriations Used 140***

***3100 Unexpended Appropriations 140***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4201 = 4450***

***10 = 10***

***[Proprietary]{.underline}***

1010 2110

─────────────┬──────────── ─────────────┬────────────

[(1) 150 │ 140 (9)]{.underline} (9) 140 │ 140 (8)

10 │ │

3100 3310

─────────────┬──────────── ─────────────┬────────────

[(8) 140 │ 150 (1)]{.underline} (C5) 140 │ 140 (C6)

│ 10 │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C6) 140 │ 140 (8) (8) 140 │ 140 (C5)

│ │

**[Budgetary]{.underline}**

4119 4201

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (C2) (C4) 10 │

│ 10 (C4)

│

4310 4450

─────────────┬──────────── ─────────────┬────────────

\(2\) 10 │ 10 (7) (3) 150 │ 150 (1)

│ (4) 10 │ 10 (2)

[│ 10 (C3)]{.underline}

│ 10

4510 4590

─────────────┬──────────── ─────────────┬────────────

\(5\) 150 │ 150 (3) (7) 10 │ 10 (4)

│ │

4610 4801

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 150 (5) (8) 140 │ 150 (6)

(C3) 10 │ 10 (7) (C1) 10 │

│ │

4871 4901

─────────────┬──────────── ─────────────┬────────────

\(7\) 10 │ 10 (C1) (9) 140 │ 140 (8)

│ │

4902

─────────────┬────────────

(C2) 140 │ 140 (9)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To record the apportionment of authority available for
allotment.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***3. To record an allotment of apportioned authority.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***4. To record an obligation of funds.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4801 Undelivered Orders - Unpaid 140***

***5. To advance funds to the Payment Management System (PMS).***

***[Proprietary Entry]{.underline}***

***1410 Advances to Others 140***

***1010 Fund Balance with Treasury 140***

***[Budgetary Entry]{.underline}***

***4801 Undelivered Orders - Unpaid 140***

***4802 Undelivered Orders - Paid 140***

***6. To record expenditures reported by PMS.***

***[Proprietary Entry]{.underline}***

***6100 Program/Operating Expense 150***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***5700 Appropriations Used 150***

***[Budgetary Entry]{.underline}***

***4802 Undelivered Orders - Paid 150***

***4902 Expended Authority - Paid 150***

***7. To apply disbursements by PMS to the advance previously
recorded.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***1410 Advances to Others 150***

***[Budgetary Entry]{.underline}***

***N/A***

***8. To record the grantee\'s final expenditure report to PMS, in a
subsequent year, resulting in \$10 of excess advance.***

***[Proprietary Entry]{.underline}***

***1410 Advances to Others 10***

***1010 Fund Balance with Treasury 10***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 10***

***4882 Upward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***5700 150***

***6100 [150]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4802 10***

***4882 10***

***4902 [150 ]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***7. TOTAL BUDGETARY RESOURCES 150***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4802, 4882, 4902) 150***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 150***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4802, 4882) 0***

***15. OUTLAYS:***

***A. Disbursements***[^9] ***(4802, 4882, 4902) 150***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4802, 4882, 4902***

***150 = 150***

***Closing Entries***

***C1. To consolidate undelivered orders - paid.***

***4882 Upward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***4802 Undelivered Orders - Paid 10***

***C2. To close expended authority - paid.***

***4902 Expended Authority - Paid 150***

***4119 Other Appropriations Realized 150***

***C3. To close out expenses.***

***3310 Cumulative Results of Operations 150***

***6100 Operating/Program Expenses 150***

***C4. To close out revenue and financing sources.***

***5700 Appropriations Used 150***

***3310 Cumulative Results of Operations 150***

***\* Note: Undelivered orders are never closed, even if paid. Expended
Authority - Paid (4902) is closed, but 4901, Expended Authority Unpaid
is not closed.***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4802, 4882, 4902***

***0 = 0***

**[Proprietary]{.underline}**

1010 1410

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (5) (5) 140 │ 150 (7)

\(7\) 150 │ 150 (6) (8) 10 │

│ 10 (8) │

│

3100 3310

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 150 (1) (C3) 150 │ 150 (C4)

│ │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C4) 150 │ 150 (6) (6) 150 │ 150 (C3)

│ │

**[Budgetary]{.underline}**

4119 4450

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (C2) (2) 150 │ 150 (1)

│ │

4510 4610

─────────────┬──────────── ─────────────┬────────────

\(3\) 150 │ 150 (2) (4) 140 │ 150 (3)

│ (8) 10 │

│ │

4801 4802

─────────────┬──────────── ─────────────┬────────────

\(5\) 140 │ 140 (4) (6) 150 │ 140 (5)

│ │ 10 (C1)

│ │

4882 4902

─────────────┬──────────── ─────────────┬────────────

(C1) 10 │ 10 (8) (C2) 150 │ 150 (6)

│ │

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To record the apportionment of authority available for
allotment.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***3. To record an allotment of apportioned authority.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***4. To record an obligation of funds.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4801 Undelivered Orders - Unpaid 140***

***5. You learn, in a subsequent year that you should have obligated an
additional \$10.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 10***

***4881 Upward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 150***

***3100 [150]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4801 140***

***4881 [10 ]{.underline}***

***150 150***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***7. TOTAL BUDGETARY RESOURCES 150***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4801, 4881) 150***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 150***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4801, 4881) 150***

***15. OUTLAYS:***

***A. Disbursements***

***(4902 Expended Authority - Unpaid) 0***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4801, 4881***

***150 = 150***

***6. To liquidate the obligation.***

***[Proprietary Entry]{.underline}***

***6100 Program/Operating Expense 150***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***5700 Appropriations Used 150***

***[Budgetary Entry]{.underline}***

***4801 Expended Authority - Unpaid 150***

***4902 Expended Authority - Paid 150***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***5700 150***

***6100 [150]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4801 10***

***4881 10***

***4902 [150]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***7. TOTAL BUDGETARY RESOURCES 150***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4801, 4881, 4902) 150***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 150***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4801, 4881) 0***

***15. OUTLAYS:***

***A. Disbursements***[^10]

***(4902 Expended Authority - Unpaid) 150***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4801, 4881, 4902***

***150 = 150***

***Closing Entries***

***C1. To close Expended Authority - Paid.***

***4902 Expended Authority - Paid 150***

***4119 Other Appropriations Realized 150***

***C2. To consolidate unpaid undelivered orders.***

***4881 Upward Adjustments of Prior Year Undelivered***

***Orders - Unpaid 10***

***4801 Undelivered Orders - Unpaid 10***

***C3. To close out expenses.***

***3310 Cumulative Results of Operations 150***

***6100 Operating/Program Expenses 150***

***C4. To close out revenue and financing sources.***

***5700 Appropriations Used 150***

***3310 Cumulative Results of Operations 150***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119 = 4610***

***0 = 0***

**[Proprietary]{.underline}**

1010 3100

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (6) (6) 150 │ 150 (1)

│ │

3320 5700

─────────────┬──────────── ─────────────┬────────────

(C3) 150 │ 150 (C4) (C4) 150 │ 150 (6)

│ │

6100

─────────────┬────────────

\(6\) 150 │ 150 (C3)

│

**[Budgetary]{.underline}**

4119 4450

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 150 (C1) (2) 150 │ 150 (1)

│ │

4510 4610

─────────────┬──────────── ─────────────┬────────────

\(3\) 150 │ 150 (2) (4) 140 │ 150 (3)

│ (5) 10 │

│ │

4801 4881

─────────────┬──────────── ─────────────┬────────────

\(6\) 150 │ 140 (4) (C2) 10 │ 10 (5)

│ 10 (C2) │

│ │

4902

─────────────┬────────────

(C1) 150 │ 150 (6)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To anticipate recoveries of prior year obligations.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4450 Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment
(from appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***4. To record the apportionment of authority available for allotment
(from anticipated recoveries).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 10***

***4590 Apportionments - Unavailable 10***

***5. To record an allotment of apportioned authority (from
appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***6. To obligate funds.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4801 Undelivered Orders - Unpaid 140***

***7. To advance funds to the Payment Management System (PMS).***

***[Proprietary Entry]{.underline}***

***1410 Advances to Others 140***

***1010 Fund Balance with Treasury 140***

***[Budgetary Entry]{.underline}***

***4801 Undelivered Orders - Unpaid 140***

***4802 Undelivered Orders - Paid 140***

***8. To record expenditures reported by PMS.***

***[Proprietary Entry]{.underline}***

***6100 Program/Operating Expense 130***

***1010 Fund Balance with Treasury 130***

***3100 Unexpended Appropriations 130***

***5700 Appropriations Used 130***

***[Budgetary Entry]{.underline}***

***4802 Undelivered Orders - Paid 130***

***4902 Expended Authority - Paid 130***

***-AND-***

***9. To apply disbursements by PMS to the advance previously
recorded.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 130***

***1410 Advances to Others 130***

***[Budgetary Entry]{.underline}***

***N/A***

***10. To record the grantee\'s final expenditure report to PMS
resulting in \$10 of excess advance.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 10***

***1410 Advances to Others 10***

***To record the reduction to close the grant record.***

***[Budgetary Entry]{.underline}***

***4872 Downward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4590 Apportionments - Unavailable 10***

***4610 Allotments - Realized Resources 10***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 20***

***3100 20***

***5700 130***

***6100 [130]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4610 20***

***4802 10***

***4872 10***

***4902 [130]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***3. REIMBURSEMENTS AND OTHER INCOME***

***A. Earned***

***1. Collected (4872) 10***

***7. TOTAL BUDGETARY RESOURCES 160***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4802, 4902) 140***

***9. UNOBLIGATED BALANCE AVAILABLE:***

***B. Other Balance Currently Available (4610) 20***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 160***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4802, 4872) 0***

***15. OUTLAYS:***

***A. Disbursements***[^11] ***(4802, 4902) 140***

***B. Collections***[^12] ***(4872) [(10)]{.underline}***

***NET OUTLAYS 130***

***Closing Entries***

***C1. To consolidate paid undelivered orders.***

***4802 Undelivered Orders - Paid 10***

***4872 Downward Adjustments of Prior Year Undelivered***

***Orders - Paid 10***

***C2. To close expended authority - paid.***

***4902 Expended Authority - Paid 130***

***4119 Other Appropriations Realized 130***

***C3. To close unobligated authority.***

***4610 Allotments - Realized Resources 20***

***4450 Unapportioned Authority - Available 20***

***C4. To record consolidation of actual resources.***

***4201 Total Actual Resources - Collected 20***

***4119 Other Appropriations Realized 20***

***C5. To close out expenses.***

***3310 Cumulative Results of Operations 130***

***6100 Operating/Program Expenses 130***

***C6. To close out revenues and financing sources.***

***5700 Appropriations Used 130***

***3310 Cumulative Results of Operations 130***

***\* Note: Undelivered orders are never closed, even if paid. Expended
Authority - Paid (4902) is closed, but 4901, Expended Authority - Unpaid
is not closed.***

***Postclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4201 = 4450***

***20 = 20***

**[Proprietary]{.underline}**

1010 1410

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (7) (7) 140 │ 130 (9)

\(9\) 130 │ 130 (8) │ 10 (10)

[(10) 10 │]{.underline} │

20 │

3100 3320

─────────────┬──────────── ─────────────┬────────────

[(8) 130 │ 150 (1)]{.underline} (C5) 130 │ 130 (C6)

│ 20 │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C6) 130 │ 130 (8) (8) 130 │ 130 (C5)

│ │

**[Budgetary]{.underline}**

4119 4201

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 130 (C2) (C4) 20 │

│ 20 (C4) │

│

4310 4450

─────────────┬──────────── ─────────────┬────────────

\(2\) 10 │ 10 (10) (3) 150 │ 150 (1)

│ (4) 10 │ 10 (2)

[│ 20 (C3)]{.underline}

20

4510 4590

─────────────┬──────────── ─────────────┬────────────

\(5\) 150 │ 150 (3) (10) 10 │ 10 (4)

│ │

4610 4801

─────────────┬──────────── ─────────────┬────────────

\(6\) 140 │ 150 (5) (7) 140 │ 140 (6)

(C3) 20 │ 10 (10) │

│ │

4802 4872

─────────────┬──────────── ─────────────┬────────────

\(8\) 130 │ 140 (7) (10) 10 │ 10 (C1)

(C1) 10 │ │

│ │

4902

─────────────┬────────────

(C2) 130 │ 130 (8)

│

***1. To appropriate funds.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 150***

***3100 Unexpended Appropriations 150***

***[Budgetary Entry]{.underline}***

***4119 Other Appropriations Realized 150***

***4450 Unapportioned Authority - Available 150***

***2. To anticipate recoveries of prior year obligations.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4310 Anticipated Recoveries of Prior Year Obligations 10***

***4450 Unapportioned Authority - Available 10***

***3. To record the apportionment of authority available for allotment
(from appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 150***

***4510 Apportionments 150***

***4. To record the apportionment of authority available for allotment
(from anticipated recoveries).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4450 Unapportioned Authority - Available 10***

***4590 Apportionments - Unavailable 10***

***5. To record an allotment of apportioned authority (from
appropriations).***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4510 Apportionments 150***

***4610 Allotments - Realized Resources 150***

***6. To record an obligation of funds.***

***[Proprietary Entry]{.underline}***

***N/A***

***[Budgetary Entry]{.underline}***

***4610 Allotments - Realized Resources 140***

***4801 Undelivered Orders - Unpaid 140***

***7. To advance funds to the Payment Management System (PMS).***

***[Proprietary Entry]{.underline}***

***1410 Advances to Others 140***

***1010 Fund Balance with Treasury 140***

***[Budgetary Entry]{.underline}***

***4801 Undelivered Orders - Unpaid 140***

***4802 Undelivered Orders - Paid 140***

***8. Expenditures reported by PMS - Grants remain open.***

***[Proprietary Entry]{.underline}***

***6100 Program/Operating Expense 130***

***1010 Fund Balance with Treasury 130***

***3100 Unexpended Appropriations 130***

***5700 Appropriations Used 130***

***[Budgetary Entry]{.underline}***

***4802 Undelivered Orders - Paid 130***

***4902 Expended Authority - Paid 130***

***9. To apply disbursements by PMS to the advance previously
recorded.***

***[Proprietary Entry]{.underline}***

***1010 Fund Balance with Treasury 130***

***1410 Advances to Others 130***

***Preclosing Trial Balance***

***[Proprietary]{.underline}***

***1010 10***

***1410 10***

***3100 20***

***5700 130***

***6100 [130]{.underline}***

***150 150***

***[Budgetary]{.underline}***

***4119 150***

***4310 10***

***4590 10***

***4610 10***

***4802 10***

***4902 [130]{.underline}***

***160 160***

***SF-133***

***REPORT ON BUDGET EXECUTION***

***[BUDGETARY RESOURCES]{.underline}***

***1. BUDGET AUTHORITY:***

***A. Appropriations (4119) 150***

***4. Recoveries of Prior Year Obligations***

***B. Anticipated (4310) 10***

***7. TOTAL BUDGETARY RESOURCES 160***

***[STATUS OF BUDGETARY RESOURCES]{.underline}***

***8. OBLIGATIONS INCURRED:***

***A. Category A, Direct Obligations (4802, 4902) 140***

***9. UNOBLIGATED BALANCE AVAILABLE:***

***A. Apportioned:***

***1. Balance currently available (4610) 10***

***2. Anticipated (4590) 10***

***11. TOTAL STATUS OF BUDGETARY RESOURCES 160***

***[RELATION OF OBLIGATIONS TO OUTLAYS]{.underline}***

***12. OBLIGATED BALANCE, NET AS OF OCT 1 0***

***14. OBLIGATED BALANCE, NET, END OF PERIOD:***

***C. Undelivered Orders (4802) 10***

***15. OUTLAYS:***

***A. Disbursements***[^13] ***(4802,4902) 140***

***Preclosing Budgetary Equation***

***[Resources]{.underline} = [Status of Resources]{.underline}***

***4119, 4310 = 4590, 4610, 4802, 4902***

***160 = 160***

***Closing Entries***

***C1. To close expended Authority - paid.***

***4902 Expended Authority - Paid 130***

***4119 Other Appropriations Realized 130***

***C2. To record consolidation of anticipated unobligated authority.***

***4590 Apportionments - Unavailable 10***

***4610 Allotments - Realized Resources 10***

***4310 Anticipated Recoveries of Prior-Year Obligations 10***

***4450 Unapportioned Authority - Available 10***

***C3. To record consolidation of actual resources.***

***4201 Total Actual Resources - Collected 20***

***4119 Other Appropriations Realized 20***

***C4. To close out expenses.***

***3310 Cumulative Results of Operations 130***

***6100 Operating/Program Expenses 130***

***C5. To close out revenue and financing sources.***

***5700 Appropriations Used 130***

***3310 Cumulative Results of Operations 130***

***[Proprietary]{.underline}***

1010 1410

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 140 (7) (7) 140 │ 130 (9)

[(9) 130 │ 130 (8)]{.underline} [│]{.underline}

10 │ 10 │

3100 3310

─────────────┬──────────── ─────────────┬────────────

[(8) 130 │ 150 (1)]{.underline} (C4) 130 │ 130 (C5)

│ 20 │

5700 6100

─────────────┬──────────── ─────────────┬────────────

(C5) 130 │ 130 (8) (8) 130 │ 130 (C4)

│ │

**[Budgetary]{.underline}**

4119 4201

─────────────┬──────────── ─────────────┬────────────

\(1\) 150 │ 130 (C1) (C3) 20 │

│ 20 (C3)

│

4310 4450

─────────────┬──────────── ─────────────┬────────────

\(2\) 10 │ 10 (C2) (3) 150 │ 150 (1)

│ (4) 10 │ 10 (2)

[│ 10 (C2)]{.underline}

│ 10

4510 4590

─────────────┬──────────── ─────────────┬────────────

\(5\) 150 │ 150 (3) (C2) 10 │ 10 (4)

│ │

4610 4801

─────────────┬──────────── ─────────────┬────────────

\(6\) 140 │ 150 (5) (7) 140 │ 140 (6)

(C2) 10 │ │

│

4802 4902

─────────────┬──────────── ─────────────┬────────────

\(8\) 130 │ 140 (7) (C1) 130 │ 130 (8)

[│]{.underline} │

│ 10 │

[^1]: ^?^ Should equal disbursements reported on the SF-224.

[^2]: **^?^ Previously, refunds have been netted with disbursements on
    the SF 224, they are now treated as collections so \"collections\"
    and \"disbursements\" agree on the SF 133 and SF 224.**

[^3]: **^?^ Should equal disbursements reported on the SF-224.**

[^4]: **^?^ Should equal collections reported on the SF-224.**

[^5]: **^?^ Should equal disbursements reported on the SF-224.**

[^6]: **^?^ Should equal disbursements reported on the SF-224.**

[^7]: **^?^ For a final (4th quarter) 133, 4310 needs to be adjusted to
    account 4450, since the final 133 does not reflect anticipated
    amounts).**

[^8]: **^?^ Should equal disbursements reported on the SF-224.**

[^9]: **^?^ Should equal disbursements reported on the SF-224.**

[^10]: **^?^ Should equal disbursements reported on the SF-224.**

[^11]: **^?^ Should equal disbursements reported on the SF-224.**

[^12]: **^?^ Should equal collections reported on the SF-224.**

[^13]: **^?^ Should equal disbursements reported on the SF-224.**