**[APPROPRIATION TRANSFERS]{.underline}**

Transfer of Current Year Funds **from One Appropriation to Another
Appropriation**

This section illustrates the transfer of current year funding from one
appropriation to another appropriation. In this instance, once the
transfer has been accomplished, the appropriation making the transfer no
longer has budgetary and proprietary control of the funds. Budgetary and
proprietary responsibility now lies with the appropriation receiving the
transfer.

In this example, when funds are transferred, they are transferred from
one Treasury symbol to another Treasury symbol. Such transfers are
usually authorized by specific legislation. For example in Public Law
103-126 107 Stat 1328, the appropriation Defense Environmental
Restoration and Waste Management for the Department of Energy contained
language to transfer \$8 million to the Environmental Protection Agency
to be used for specific purposes contained in the appropriation.

The transfer transactions in the following example begin with the
anticipated transfer of current year funding to another appropriation
based on the authority to make such a transfer. Although transfers could
occur without anticipation, assumptions are that both the Transferring
agency and the Receiving Agency will record anticipated transactions.
OMB does not apportion any funding until the transfer is accomplished.
Both the transferring appropriation and the receiving appropriations are
annual in this illustration. Transactions are not provided beyond
year 1. Since the authority expires, transactions will be the same as
for appropriation authority whose resources are consolidated to SGL
account 4201 - Total Actual Resources - Collected.

The Transferring agency reports the activity on the SF-133 and at the
end of the fiscal year reports applicable data on the FMS-2108 and
FACTS, and prepares audited financial statements. The transferring
appropriation ceases budgetary and proprietary responsibility once the
transfer of funds has been accomplished.

The Receiving agency reports the activity on the SF-133 and at the end
of the fiscal year reports applicable data on the FMS-2108 and FACTS,
and prepares audited financial statements with applicable data. The
Receiving agency assumes budgetary and proprietary responsibility once
the transfer has occurred. For illustration purposes, the receiving
appropriation had no funding other than the transfer.

**Conceptual Budgetary Framework**

Budget Authority/ Status of Budgetary

Resources to be Controlled = Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4160 Anticipated Transfers - Current Year Authority

4170 Transfers - Current Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

For purposes of presentation, assume the following for appropriation
transfers.

Initial appropriation: \$ 1000

Anticipated Transfer: 300

Actual Transfer and Allotment 100

Committed, Obligated, Expended 50

Expired 50

*1. To record \$1,000 in appropriations realized by the Transferring
agency.*

**Transferring appropriation**

[Budgetary]{.underline}

4119 Other Appropriations Realized 1,000

4450 Unapportioned Authority - Available 1,000

[Proprietary]{.underline}

1010 Fund Balance With Treasury 1,000

3100 Appropriated Capital 1,000

**Receiving appropriation**

[Budgetary and Proprietary]{.underline}

No entries

*2. To record the anticipated transfer of \$300 in current year
authority.*

**Transferring appropriation**

[Budgetary]{.underline}

4450 Unapportioned Authority Available 300

4160 Anticipated Transfers -

Current Year Authority 300

[Proprietary]{.underline}

No entry

**Receiving appropriation**

[Budgetary]{.underline}

4160 Anticipated Transfers -

Current year Authority 300

4450 Unapportioned Authority Available 300

[Proprietary]{.underline}

No entry

*3. To record the actual transfer of \$100 via SF-1151 of current year
authority.*

**Transferring appropriation**

[Budgetary]{.underline}

4160 Anticipated Transfers -

Current Year Authority 100

4170 Transfers - Current Year Authority 100

[Proprietary]{.underline}

3100 Appropriated Capital 100

1010 Fund Balance With Treasury 100

**Receiving appropriation**

[Budgetary]{.underline}

4170 Transfers - Current Year Authority 100

4160 Anticipated Transfers -

Current Year Authority 100

[Proprietary]{.underline}

1010 Fund Balance With Treasury 100

3100 Appropriated Capital 100

*4. The Receiving appropriation has an approved SF-132 for the \$100
transfer from OMB.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4450 Unapportioned Authority - Available 100

4510 Apportionments 100

[Proprietary]{.underline}

No entry

*5. The Receiving appropriation allots the \$100 received.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4510 Apportionments 100

4610 Allotments - Realized Resources 100

[Proprietary]{.underline}

No entry

*6. The Receiving appropriation enters into a commitment of \$50.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4610 Allotments - Realized Resources 50

4700 Commitments 50

[Proprietary]{.underline}

No entry

*7. The Receiving appropriation incurs an obligation of \$50 from a
previous commitment.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4700 Commitments 50

4801 Undelivered Orders - Unpaid 50

[Proprietary]{.underline}

No entry

*8. The Receiving appropriation expends an obligation for \$50.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4801 Undelivered Orders - Unpaid 50

4902 Expended Authority - Paid 50

[Proprietary]{.underline}

3100 Appropriated Capital 50

5700 Appropriated Capital Used 50

6100 Operating/Program Expense 50

1010 Fund Balance With Treasury 50

*9. A preclosing trial balance for the Transferring and Receiving
agencies appears as follows:*

Transferring Agency Receiving Agency

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
|      |            |            |     |             |               |
| Acct |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 900        |            | 1   | 50          |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 900        | 3   |             | 50            |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4160 |            | 200        | 4   | 200         |               |
|      |            |            | 160 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4170 |            | 100        | 4   | 100         |               |
|      |            |            | 170 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 1,000      |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 700        | 4   |             | 200           |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4610 |            | 0          | 4   |             | 50            |
|      |            |            | 610 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4700 |            | 0          | 4   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4801 |            | 0          | 4   |             | 0             |
|      |            |            | 801 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4902 |            | 0          | 4   |             | 50            |
|      |            |            | 902 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 5700 |            | 0          | 5   |             | 50            |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 6100 | 0          |            | 6   | 50          |               |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+

**Crosswalk of Appropriation Transfers - Current Year**

**SF 133**

**[Transferring Agency]{.underline}**

Resources:

1A 4119 \$ 1000

1D 4170 -100

1E 4160 -200

\-\-\-\-\-\-\--

\$ 700

Status:

10D 4450 \$ 700

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

[Receiving Agency]{.underline}

Resources:

1D 4170 \$ 100

1E 4160 200

\-\-\-\-\-\-\--

\$ 300

Status:

8A 4902 \$ 50

9A1 4610 50

10D 4450 200

\-\-\-\-\-\-\--

\$ 300

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

\$ 50

*10. At the end of year 1, unused authority expires. Adjusting and
closing entries are as follows:*

**Transferring appropriation**

**[Budgetary]{.underline}**

*(a) To adjust anticipated transfers to actual.*

4160 Anticipated Transfers -

Current Year Authority 200

4450 Unapportioned Authority - Available 200

*(b) To consolidate resources*

4201 Total Actual Resources - Collected 900

4170 Transfers - Current Year Authority 100

4119 Other Appropriations Realized 1,000

*(c) To close unapportioned authority*

4450 Unapportioned Authority - Available 900

4650 Allotments - Expired Authority 900

Receiving appropriation

[Budgetary]{.underline}

*(a) To adjust anticipated transfers to actual*

4450 Unapportioned Authority - Available 200

4160 Anticipated Transfers -

Current Year Authority 200

*(b) To consolidate resources*

4201 Total Actual Resources 100

4170 Transfers - Current Year Authority 100

*(c) To close unused allotments*

4610 Allotments - Realized Resources 50

4650 Allotments - Expired Authority 50

*(d) To close expended authority*

4902 Expended Authority - Paid 50

4201 Total Actual Resources - Collected 50

[Proprietary]{.underline}

*(e) To close proprietary income and expense accounts*

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50

*11. A post closing trial balance for year 1 for the Transferring and
Receiving agencies appears as follows:*

Transferring Agency Receiving Agency

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
|      |            |            |     |             |               |
| Acct |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 900        |            | 1   | 50          |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 900        | 3   |             | 50            |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4201 | 900        |            | 4   | 50          |               |
|      |            |            | 201 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4160 |            | 0          | 4   | 0           |               |
|      |            |            | 160 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4170 |            | 0          | 4   | 0           |               |
|      |            |            | 170 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 0          |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 0          | 4   |             | 0             |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4610 |            | 0          | 4   |             | 0             |
|      |            |            | 610 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4650 |            | 900        | 4   |             | 50            |
|      |            |            | 650 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4700 |            | 0          | 4   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4801 |            | 0          | 4   |             | 0             |
|      |            |            | 801 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4902 |            | 0          | 4   |             |               |
|      |            |            | 902 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 5700 |            | 0          | 5   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 6100 | 0          |            | 6   | 0           |               |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+

**Transfer of Prior Year Authority**

This section illustrates the transfer of prior year funding from one
appropriation to another appropriation. Once the transfer has been
accomplished, the appropriation making the transfer no longer has
budgetary and proprietary control of the funds. Budgetary and
proprietary responsibility now lies with the appropriation receiving the
trnasfer.

When funds are transferred, they are transferred from one Treasury
symbol to another Treasury symbol. Such transfers are usually authorized
by specific legislation. Both the Transferring appropriation and the
Receiving appropriation are assumed to be multi year in this example
with both appropriations expiring at the end of the year in which the
transfer occurs. However, the appropriations having transfer authority
could be annual, multi year or no year for either the transferring
appropriation or for the receiving appropriation. And, there could be
any combination\...annual to multi year, multi year to annual, no year
to annual, etc\... involved in the transfer.

For illustrative purposes, transactions and the results of the
transactions are presented for the year prior to the transfer. The
transfer transactions in the year of the transfer begin with the
anticipated transfer of prior year funding to another appropriation
based on the authority to make such a transfer. Although transfers could
occur without anticipation, assumptions are that both the Transferring
agency and the Receiving Agency will record anticipated transactions and
OMB does not apportion any funding until the transfer is accomplished.
Transactions are not provided beyond the transfer year. Since the
authority expires, transactions will be the same as for expired
appropriation authority whose resources are consolidated to SGL account
4201 - Total Actual Resources - Collected.

The Transferring agency reports the transfer activity on the SF-133 and
at the end of the fiscal year reports applicable data on the FMS-2108
and FACTS, and prepares audited financial statements. The transferring
appropriation ceases budgetary and proprietary responsibility once the
transfer of funds has been accomplished. For illustration purposes, the
Transferring Agency received an initial appropriation of \$1,000 in the
previous year but did not use any of the authority. In this fiscal year
there is an anticipated transfer of \$300 and an actual transfer of
\$100. There was no other activity for the Transferring agency.

The receiving appropriation has no other source of funding besides the
transfer of prior year authority. The Receiving agency reports the
transfer activity on the SF-133 as well as subsequent activity and at
the end of the fiscal year reports applicable data on the FMS-2108 and
FACTS, and prepares audited financial statements with applicable data.
The Receiving agency receives the OMB apportionment and assumes
budgetary and proprietary responsibility once the transfer has occurred.

**Conceptual Budgetary Framework**

Budget Authority/ Status of Budgetary

Resources to be Controlled = Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4180 Anticipated Transfers - Prior Year Authority

4190 Transfers - Prior Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority - Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

For purposes of presentation, assume the following for prior year
transfers.

Initial appropriation: \$1000

Anticipated transfer: 300

Actual transfer and allotment: 100

Commitment, obligation, expended: 50

Expired: 50

**[Transactions recorded in the previous fiscal year]{.underline}**

*1. To record \$1,000 in appropriations realized by the Transferring
agency.*

**Transferring appropriation**

[Budgetary]{.underline}

4119 Other Appropriations Realized 1,000

4450 Unapportioned Authority - Available 1,000

[Proprietary]{.underline}

1010 Fund Balance With Treasury 1,000

3100 Appropriated Capital 1,000

**Receiving appropriation**

[Budgetary and Proprietary]{.underline}

No entries

*2. A preclosing trial balance from the previous fiscal year for the
Transferring and Receiving agencies appears as follows:*

Transferring Agency Receiving Agency

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
|      |            |            |     |             |               |
| Acct |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 1,000      |            | 1   | 0           |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 1,000      | 3   |             |               |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4180 |            |            | 4   |             |               |
|      |            |            | 180 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4190 |            |            | 4   |             |               |
|      |            |            | 190 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 1,000      |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 1,000      | 4   |             |               |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+

*3. Adjusting and Closing entries*

**Transferring Agency**

[Budgetary]{.underline}

4201 Total Actual Resources - Collected 1,000

4119 Other Appropriations Realized 1,000

[Proprietary]{.underline}

No entry

**Receiving Agency**

[Budgetary and Proprietary]{.underline}

No entries

*4. A post closing trial balance for the previous fiscal year for the
Transferring and Receiving agencies appears as follows:*

Transferring Agency Receiving Agency

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
|      |            |            |     |             |               |
| Acct |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 1,000      |            | 1   | 0           |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 1,000      | 3   |             | 0             |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4201 | 1,000      |            | 4   | 0           |               |
|      |            |            | 201 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4160 |            | 0          | 4   | 0           |               |
|      |            |            | 160 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4190 |            | 0          | 4   | 0           |               |
|      |            |            | 190 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 0          |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 1,000      | 4   |             | 0             |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+

**[Transactions recorded in the current fiscal year]{.underline}**

*1. To record the anticipated transfer of \$300 in prior year authority
during this fiscal year*

**Transferring appropriation**

[Budgetary]{.underline}

4450 Unapportioned Authority -

Available 300

4180 Anticipated Transfers -

Prior Year Authority 300

[Proprietary]{.underline}

No entry

**Receiving appropriation**

[Budgetary]{.underline}

4180 Anticipated Transfers -

Prior Year Authority 300

4450 Unapportioned Authority -

Available 300

[Proprietary]{.underline}

No entry

*2. To record the actual transfer of \$100 from prior year budget
authority.*

**Transferring Appropriation**

[Budgetary]{.underline}

4180 Anticipated Transfers -

Prior year Authority 100

4190 Transfers - Prior Year

Authority 100

[Proprietary]{.underline}

3100 Appropriated Capital 100

1010 Fund Balance With Treasury 100

**Receiving Appropriation**

[Budgetary]{.underline}

4190 Transfers - Prior Year Authority 100

4180 Anticipated Transfers -

Prior Year Authority 100

[Proprietary]{.underline}

1010 Fund Balance With Treasury 100

3100 Appropriated Capital 100

*3. The Receiving appropriation has an approved SF-132 for the \$100
from OMB.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4450 Unapportioned Authority - Available 100

4510 Apportionments 100

[Proprietary]{.underline}

No entry

*4. The Receiving appropriation allots the prior year funding authority
of \$100.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4510 Apportionments 100

4610 Allotments - Realized Resources 100

[Proprietary]{.underline}

No entry

*5. The Receiving appropriation enters into a \$50 commitment.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4610 Apportionments - Realized Resources 50

4700 Commitments 50

[Proprietary]{.underline}

No entry

*6. The Receiving appropriation incurs an obligation of \$50 from the
previous commitment.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4700 Commitments 50

4801 Undelivered Orders - Unpaid 50

[Proprietary]{.underline}

No entry

*7. The Receiving appropriation expends a \$50 obligation.*

**Transferring appropriation**

[Budgetary and Proprietary]{.underline}

No entries

**Receiving appropriation**

[Budgetary]{.underline}

4801 Undelivered Orders - Unpaid 50

4902 Expended Authority - Paid 50

[Proprietary]{.underline}

3100 Appropriated Capital 50

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50

1010 Fund Balance With Treasury 50

*8. A preclosing trial balance for the Transferring and Receiving
agencies appears as follows:*

**Transferring Agency Receiving Agency**

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
| Acct |            |            |     |             |               |
|      |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 900        |            | 1   | 50          |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 900        | 3   |             | 50            |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4201 | 1,000      |            | 4   | 0           |               |
|      |            |            | 201 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4180 |            | 200        | 4   | 200         |               |
|      |            |            | 180 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4190 |            | 100        | 4   | 100         |               |
|      |            |            | 190 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 0          |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 700        | 4   |             | 200           |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4610 |            | 0          | 4   |             | 50            |
|      |            |            | 610 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4700 |            | 0          | 4   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4801 |            | 0          | 4   |             | 0             |
|      |            |            | 801 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4902 |            | 0          | 4   |             | 50            |
|      |            |            | 902 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 5700 |            | 0          | 5   |             | 50            |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 6100 | 0          |            | 6   | 50          |               |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+

**Crosswalk of Appropriation Transfers - Prior Year**

**SF 133**

**[Transferring Agency]{.underline}**

Resources:

2A 4201 \$ 1000

2B 4190 -100

2C 4180 -200

\-\-\-\-\-\-\--

\$ 700

Status:

10D 4450 \$ 700

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

[Receiving Agency]{.underline}

Resources:

2B 4190 \$ 100

2C 4180 200

\-\-\-\-\-\-\--

\$ 300

Status:

8A 4902 \$ 50

9A1 4610 50

10D 4450 200

\-\-\-\-\-\-\--

\$ 300

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

\$ 50

*9. At the end of the year, unused authority expires. Adjusting and
closing entries are as follows:*

**Transferring appropriation**

[Budgetary]{.underline}

*(a) To adjust anticipated transfers to actual.*

4180 Anticipated Transfers -

Prior Year Authority 200

4450 Unapportioned Authority -

Available 200

*(b) To consolidate resources*

4190 Transfers - Prior Year Authority 100

4201 Total Actual Resources - Collected 100

*(c) To close unapportioned authority*

4450 Unapportioned Authority -

Available 900

4650 Expired Authority 900

[Proprietary]{.underline}

No entry

**Receiving appropriation**

[Budgetary]{.underline}

*(a) To adjust anticipated transfers to actual*

4450 Unapportioned Authority -

Available 200

4180 Anticipated Transfers -

Prior Year Authority 200

*(b) To consolidate resources*

4201 Total Actual Resources - Collected 100

4190 Transfers - Prior Year Authority 100

*(c) To close unused allotments*

4610 Allotments - Realized Resources 50

4650 Expired Authority 50

*(d) To close expended authority*

4902 Expended Authority - Paid 50

4201 Total Actual Resources - Collected 50

[Proprietray]{.underline}

*(a) To close proprietary income and expense accounts*

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50

*10. A post closing trial balance for the Transferring and Receiving
agencies appears as follows:*

**Transferring Agency Receiving Agency**

+------+------------+------------+-----+-------------+---------------+
| GL   |            |            | GL  |             |               |
|      |            |            |     |             |               |
| Acct |            |            | A   |             |               |
|      |            |            | cct |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 1010 | 900        |            | 1   | 50          |               |
|      |            |            | 010 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 3100 |            | 900        | 3   |             | 50            |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4201 | 900        |            | 4   | 50          | 0             |
|      |            |            | 201 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4160 |            | 0          | 4   | 0           |               |
|      |            |            | 160 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4190 |            | 0          | 4   | 0           |               |
|      |            |            | 190 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4119 | 0          |            | 4   | 0           |               |
|      |            |            | 119 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4450 |            | 0          | 4   |             | 0             |
|      |            |            | 450 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4510 |            | 0          | 4   |             | 0             |
|      |            |            | 510 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4610 |            | 0          | 4   |             | 0             |
|      |            |            | 610 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4650 |            | 900        | 4   |             | 50            |
|      |            |            | 650 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4700 |            | 0          | 4   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4801 |            | 0          | 4   |             | 0             |
|      |            |            | 801 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 4902 |            | 0          | 4   |             |               |
|      |            |            | 902 |             |               |
+------+------------+------------+-----+-------------+---------------+
|      |            |            |     |             |               |
+------+------------+------------+-----+-------------+---------------+
| 5700 |            | 0          | 5   |             | 0             |
|      |            |            | 700 |             |               |
+------+------------+------------+-----+-------------+---------------+
| 6100 | 0          |            | 6   | 0           |               |
|      |            |            | 100 |             |               |
+------+------------+------------+-----+-------------+---------------+