# Background

Agencies may have statutory authority allowing them to enter into
contracts or incur obligations prior to an appropriation (or the
realization of revenues) for the payment of obligations. This authority
may be current or permanent, with or without fiscal year limitation, and
definite or indefinite in amount. An agency may not make expenditures to
liquidate obligations incurred by (its) contract authority until
Congress specifically appropriates funds or until funds otherwise become
available for payment of the obligations.

Contract authority means specific statutory authority that permits an
agency to incur obligations in advance of an appropriation of the cash
to make outlays to liquidate the obligations. Contract authority is
unfunded and a subsequent appropriation or offsetting collection is
needed to liquidate the obligations. Typically, a law requires an agency
to seek a subsequent appropriation of the liquidating cash. This type of
appropriation does not provide new authority to incur obligations, so it
is not counted as budget authority.

In a few cases, a law provides contract authority in order to allow an
agency to incur obligations in anticipation of offsetting collections.
When an agency receives collections, the agency uses them to liquidate
the obligations.

Contract authority is composed of two authority types:

-   *Definite contract authority*, where a law provides a specific
    amount of authority that cannot be exceeded. Authority is realized
    at the beginning of the program and carried forward until the
    authority is rescinded or completely consumed or until the program
    is terminated, whichever comes first. This is a no-year account and
    the authority does not expire, but unused authority must be
    reapportioned each year.

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-   *Indefinite contract authority*, where the amount of authority is
    not predetermined and authority is available as needed to cover
    obligations incurred. This is normally accounted for through a
    no-year account and the authority does not expire, but unused
    authority must be reapportioned each year.

# Scenario 1: Definite Contract Authority Liquidated by an Appropriation from General Fund

This scenario includes entries to satisfy the basic transactions for
definite contract authority liquidated by an appropriation from the
general fund. This scenario represents 2 years of activity for which an
appropriation provides the amount used to liquidate definite contract
authority. (Note: Additional guidance for trust funds with contract
authority will be forthcoming).

The following accounts will be used in this scenario. Refer to the U.S.
Government Standard General Ledger for accounts, account descriptions,
accounting transactions and crosswalks reports
([**www.fms.treas.gov/ussgl)**](). In addition, each transaction in the
scenario is coded with transaction numbers identified in Section III of
the USSGL.

######### USSGL ACCOUNTS ILLUSTRATED

+----------------------------------+-----------------------------------+
| **[Budgetary                     | **[Proprietary                    |
| Accounts]{.underline}**          | Accounts]{.underline}**           |
|                                  |                                   |
| [Resource Accounts]{.underline}  | [Assets]{.underline}              |
|                                  |                                   |
| **4130 Appropriation To          | 1010 Fund Balance with Treasury   |
| Liquidate Contract Authority**   |                                   |
|                                  | [Liabilities]{.underline}         |
| **Withdrawn**                    |                                   |
|                                  | 2110 Accounts Payable             |
| 4131 Current Year Contract       |                                   |
| Authority Realized               | [Net Position]{.underline}        |
|                                  |                                   |
| 4135. Contract Authority         | 3100 Unexpended Appropriations -  |
|       Liquidated                 | Cumulative                        |
|                                  |                                   |
| ```{=html}                       | 3101 Unexpended Appropriations -  |
| <!-- -->                         | Appropriation Received            |
| ```                              |                                   |
| 4138. Appropriation To Liquidate | 3106 Unexpended Appropriations -  |
|       Contract Authority         | Adjustments                       |
|                                  |                                   |
| 4139 Contract Authority Carried  | 3107 Unexpended Appropriations -  |
| Forward                          | Used                              |
|                                  |                                   |
| 4201 Total Actual Resources      | 3310 Cumulative Results of        |
| Collected                        | Operations                        |
|                                  |                                   |
| [Status of Resource              | [Revenue]{.underline}             |
| Accounts]{.underline}            |                                   |
|                                  | 5700 Expended Appropriations      |
| 4450. Unapportioned Authority    |                                   |
|                                  | [Expenses]{.underline}            |
| 4510 Apportionments              |                                   |
|                                  | 6100 Operating Expenses/Program   |
| 4610 Allotments -- Realized      | Cost                              |
| Resources                        |                                   |
|                                  |                                   |
| 4801 Undelivered Orders -        |                                   |
| Obligations, Unpaid              |                                   |
|                                  |                                   |
| 4901. Delivered Orders -         |                                   |
|       Obligations, Unpaid        |                                   |
|                                  |                                   |
| 4902 Delivered Orders -          |                                   |
| Obligations, Paid                |                                   |
+----------------------------------+-----------------------------------+

**Explanation of Illustrated Account:**

When contract authority is funded by an appropriation, an agency may
receive excess appropriation that is not needed to cover obligations.
The excess portion of the appropriation is withdrawn and reported in
USSGL account 4130. The excess portion withdrawn is also reported on the
SF 133, line 6D (Other authority withdrawn) and P&F schedule line 4050
(Portion of appropriation to liquidate contract authority withdrawn).
The following account is illustrated in this scenario.

**4130 Appropriation to Liquidate Contract Authority Withdrawn** - the
amount of the excess portion of an appropriation to liquidate
obligations incurred against contract authority that is no longer
required.

### Definite Contract Authority - Year 1

1.  To record the enactment of public law for new contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A166 |
| DR 4131 Current Year Contract Authority Realized 1,000        |      |
|                                                               |      |
| > CR 4450 Unapportioned Authority 1,000                       |      |
+---------------------------------------------------------------+------+

2.  To record OMB approved apportionment request on SF 132 for contract
    authority.

+---------------------------------------------------------------+------+
| #  Year 1                                                     |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 600                           |      |
|                                                               |      |
| > CR 4510 Apportionments 600                                  |      |
+---------------------------------------------------------------+------+

3.  To record allotment of apportioned contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 600                                    |      |
|                                                               |      |
| > CR 4610 Allotments - Realized Resources 600                 |      |
+---------------------------------------------------------------+------+

4.  To record an unexpended obligation for authority previously
    allotted.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4610 Allotments - Realized Resources 600                   |      |
|                                                               |      |
| > CR 4801 Undelivered Orders -- Obligations, Unpaid 600       |      |
+---------------------------------------------------------------+------+

5.  To record the appropriation to liquidate contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A170 |
| DR 4138 Appropriation to Liquidate Contract Authority 400     |      |
|                                                               |      |
| > CR 4135 Contract Authority Liquidated 400                   |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 400                        |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations - Appropriation Rec. 400  |      |
+---------------------------------------------------------------+------+

6.  To record the delivery of goods and accrue a liability. To record
    appropriations used for the fiscal year.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 400          |      |
|                                                               | TC   |
| > CR 4901 Delivered Orders - Obligations, Unpaid 400          |      |
|                                                               | B134 |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 400                  |      |
|                                                               |      |
| > CR 2110 Accounts Payable 400                                |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 400                  |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 400                         |      |
+---------------------------------------------------------------+------+

7.  To record a valid disbursement.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 400         |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 400            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 400                                  |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 400                      |      |
+---------------------------------------------------------------+------+

Definite Contract Authority\
Pre - Closing Trial Balance

#### Year 1

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 1,000             | 400                |
|                            |                   |                    |
| 4131                       | 400               | 400                |
|                            |                   |                    |
| 4135                       | [0]{.underline}   | 200                |
|                            |                   |                    |
| 4138                       | 1,400             | [400]{.underline}  |
|                            |                   |                    |
| 4450                       | 400               | 1,400              |
|                            |                   |                    |
| 4801                       | [400]{.underline} | 400                |
|                            |                   |                    |
| 4902                       | 500               | 400                |
|                            |                   |                    |
| #### Total                 |                   | [0]{.underline}    |
|                            |                   |                    |
| #### Proprietary           |                   | 500                |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

###### Definite Contract Authority

###### SF 133: Report On Budget Execution And Budgetary Resources 

# Year 1

## BUDGETARY RESOURCES 

1\. Budget authority

A. Appropriation (4138E) 400

C. Contract authority (4131E) 1,000

2\. Unobligated balance:

A. Brought forward, October 1 (4139B+4201B+4901B) 0

6\. Permanently not available:

E. Pursuant to public law (4135E) [(400)]{.underline}

7.  Total budgetary resources 1,000

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations incurred:

#####  Direct (4801E-B + 4901E-B + 4902E) 600

10\. Unobligated balance not available:

> D. Other (4450E) [400]{.underline}

11. Total status of budgetary resources 1,000

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12\. Obligated balance, net as of October 1 (4801B + 4901B) 0

13\. Obligated balance transferred, net

14\. Obligated balance, net, end of period:

C. Undelivered orders (4801E) 200

D. Accounts payable (4901E) 0

15. Outlays:

A. Disbursements (4902E) 400

**Definite Contract Authority**

**FMS-2108 Year End Closing Statement**

**Year 1**

**(Record Type 7 -- .941 Unfunded Contract authority) [Main]{.underline}
[C.A. ]{.underline}**

Col. 2 Balance of contract authority (4139B) 0

Col. 3 New contract authority (4131E) 1 ,000

Col. 4 Appropriations to liquidate (4135E) (400)

Col. 5 Writeoffs, restorations, or adjustments (4133E) 0

Col. 6 Balance of unfunded contract authority

(4131E+4133E+4135E+4139B) calc. (2+3-4-5) 600

Col. 9 Undelivered Orders (4801E) 200

Col. 10 Accounts Payable and Other Liabilities (4901E) 0

Col. 11 Unobligated Balance calc. (5+6+7+8 = 9+10+11) (4450E) 400

# Definite Contract Authority 

# Program And Financing (Schedule P)

**Year 1**

# TOTAL NEW OBLIGATIONS:

1000 Total New Obligations (4801E-B + 4901E-B + 4902E) 600

# 

# BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (Sum lns. 4000...6990) 1,000

2275 Balance of contract authority withdrawn (4134E) 0

2390 Total budgetary resources available for obligation (sum 2140
through 2385) 1,000

2395 Total new obligations (-) (600)

2440 Unobligated balance carried forward, end of year (4450E ) 400

# NEW BUDGETARY AUTHORITY (GROSS), DETAIL:

*Discretionary:*

4000 Appropriation (4138E) 400

4049 Portion applied to liquidate contract authority (-) (4135E) (400)

#### 4300 Appropriation (total mandatory) (sum lines 4000 through 4200) 0

*Mandatory:*

6610 Contract authority (4131E) 1,000

# 

# CHANGE IN UNPAID OBLIGATIONS:

7240 Obligated balance, start of year 0

7310 Total new obligations 600

7320 Total outlays (gross) (-) (4902E) (400)

7440 Obligated balance, end of year (4801E+ 4901E) 200

# OUTLAYS (GROSS), DETAIL:

8690 Outlays from new discretionary authority (4802E-B + 4902E) 400

8693 Outlays from discretionary balances (4802E-B + 4902E) 0

8700 Total outlays (4802E-B + 4902E) 400

# NEW BUDGET AUTHORITY AND OUTLAYS:

8900 Budget authority (net) 1,000

9000 Outlays (net) 400

#### Definite Contract Authority

**Balance Sheet**

**Year 1**

##### Assets 

Intragovernmental

> 1\. Fund Balance with Treasury (1010E) 0
>
> 15\. Total assets 0

Liabilities

Intragovernmental

> 16\. Accounts payable (2110E) 0
>
> 27\. Total liabilities 0

##### Net Position

29\. Unexpended appropriation (3100E) 0

30\. Cumulative Results of Operations (3310E) 0

31\. Total net position 0

32\. Total liabilities and net position 0

**Definite Contract Authority**

**Statement of Net Cost**

**Year 1**

Program Costs

1\. Intragovernmental gross costs (6100E) 400

2\. Less: Intragovernmental earned revenue 0

3\. Intragovernmental net costs [400]{.underline}

10\. Total net costs of operations 400

#### Definite Contract Authority

**Statement of Changes in Net Position**

**Year 1**

> **[Cumm. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balance (3100E and 3310E) 0 0

3\. Beginning Balance as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 400

7\. Appropriations used (3107E) (5700E) 400 (400)

16\. Total Financing Sources [400]{.underline} [0]{.underline}

17\. Net Cost of Operations [400]{.underline} [0]{.underline}

18\. Ending Balances 400 0

**Definite Contract Authority**

**Statement of Financing**

**Year 1**

Resources Used to Finance Activities:

Budgetary Resources Obligated

1\. Obligations incurred (4801E-B + 4901E-B + 4902E) [600]{.underline}

11\. Total resources used to finance activities 600

15. Change in budgetary resources obligated for goods, services and
    benefits

> Ordered but not yet provided (4801E-B) [(200)]{.underline}

17\. Total resources used to finance items not part of the net cost of
operations [(200)]{.underline}

18\. Total resources used to resources used to finance net

> cost of operations (lines 11-17) [400]{.underline}

30\. Net Cost of Operations 400

##### **Definite Contract Authority**

##### **Closing Entries - Year 1**

8.  Consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| **DR 4201 Total Actual Resources Collected 400**              |      |
|                                                               |      |
| > CR 4138 Appropriation to Liquidate Contract Authority 400   |      |
+---------------------------------------------------------------+------+

9.  Closing of fiscal year contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F206 |
| DR 4135 Contract Authority Liquidated 400                     |      |
|                                                               |      |
| **DR 4139 Contract Authority Carried Forward 600**            |      |
|                                                               |      |
| > CR 4131 Current Year Contract Authority Realized 1,000      |      |
+---------------------------------------------------------------+------+

10. Closing of expended authority - paid.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Expended Authority-Paid 400                           |      |
|                                                               |      |
| > **CR 4201 Total Actual Resources Collected 400**            |      |
+---------------------------------------------------------------+------+

11. Closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F233 |
| DR 3101 Unexpended Appropriations - Appropriations Received   |      |
| 400                                                           |      |
|                                                               |      |
| > **CR 3100 Unexpended Appropriations - Cumulative 400**      |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations - Cumulative 400**        |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 400                  |      |
+---------------------------------------------------------------+------+

12. Closing of revenue and expense account to cumulative results of
    operations.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F228 |
| DR 5700 Expended Appropriations 400                           |      |
|                                                               |      |
| > **CR 3310 Cumulative Results of Operations 400**            |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 400**              |      |
|                                                               |      |
| CR 6100 Operation Expenses/Program Costs 400                  |      |
+---------------------------------------------------------------+------+

###### 

###### 

###### 

###### 

###### Definite Contract Authority

###### Post - Closing Trial Balance

#### Year 1

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| ####                       | 600               | 400                |
|                            |                   |                    |
| #### Budgetary             | [0]{.underline}   | [200]{.underline}  |
|                            |                   |                    |
| 4139                       | 600               | 600                |
|                            |                   |                    |
| 4450                       |                   |                    |
|                            |                   |                    |
| 4801                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

######## Definite Authority -Year 2

1.  To record OMB approved apportionment request on SF 132 for contract
    authority.

+---------------------------------------------------------------+------+
| #  Year 2                                                     |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 300                           |      |
|                                                               |      |
| > CR 4510 Apportionments 300                                  |      |
+---------------------------------------------------------------+------+

2.  To record allotment of apportioned contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 300                                    |      |
|                                                               |      |
| > CR 4610 Allotments - Realized Resources 300                 |      |
+---------------------------------------------------------------+------+

3.  To record an unexpended obligation for authority previously
    allotted.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4610 Allotments Realized Resources 300                     |      |
|                                                               |      |
| > CR 4801 Undelivered Orders -- Obligations, Unpaid 300       |      |
+---------------------------------------------------------------+------+

4.  To record the appropriation to liquidate contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A170 |
| DR 4138 Appropriation to Liquidate Contract Authority 500     |      |
|                                                               |      |
| > CR 4135 Contract Authority Liquidated 500                   |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 500                        |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations - Appropriation Rec. 500  |      |
+---------------------------------------------------------------+------+

5.  To record the delivery of goods and accrue a liability. To record
    appropriations used for the fiscal year.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 300          |      |
|                                                               | and  |
| > CR 4901 Delivered Orders - Obligations, Unpaid 300          |      |
|                                                               | TC   |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               | B134 |
| DR 6100 Operating Expenses/Program Costs 300                  |      |
|                                                               |      |
| > CR 2110 Accounts Payable 300                                |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 300                  |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 300                         |      |
+---------------------------------------------------------------+------+

6.  To record a valid disbursement.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 300         |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 300            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 300                                  |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 300                      |      |
+---------------------------------------------------------------+------+

7.  Of the \$500 of the appropriation received in year 2, transaction 4,
    the agency discovered that they only needed \$300 of the
    appropriation to liquidate contract authority; therefore, \$200 was
    withdrawn.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | *    |
|                                                               | *New |
| DR 4135 Contract Authority Liquidated 200                     | TC** |
|                                                               |      |
| > **CR** **4130 Appropriation to Liquidate Contract**         | **A1 |
| >                                                             | 69** |
| > **Authority Withdrawn** 200                                 |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3106 Unexpended Appropriations - Adjustments 200           |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 200                      |      |
+---------------------------------------------------------------+------+

###### Definite Contract Authority

###### Pre - Closing Trial Balance

#### Year 2

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 500               | 200                |
|                            |                   |                    |
| 4130                       | 600               | 300                |
|                            |                   |                    |
| 4135                       | [0]{.underline}   | 100                |
|                            |                   |                    |
| 4138                       | 1,100             | 200                |
|                            |                   |                    |
| 4139                       | 200               | [300]{.underline}  |
|                            |                   |                    |
| 4450                       | 300               | 1,100              |
|                            |                   |                    |
| 4801                       | [300]{.underline} | 500                |
|                            |                   |                    |
| 4902                       | 800               | 300                |
|                            |                   |                    |
| #### Total                 |                   | [0]{.underline}    |
|                            |                   |                    |
| #### Proprietary           |                   | 800                |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3106                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

###### Definite Contract Authority

###### SF 133: Report On Budget Execution And Budgetary Resources 

# Year 2

## BUDGETARY RESOURCES 

1\. Budget authority

A. Appropriation (4138E) 500

C. Contract authority (4131E) 0

2\. Unobligated balance:

A. Brought forward, October 1 (4139B+4201B+4801B+4901B) 400

6\. Permanently not available:

D. Other authority withdrawn (-) (4130E) (200)

E. Pursuant to Public Law (-) (4135E) [(300)]{.underline}

7\. **Total budgetary resources** 400

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations incurred:

#####  A. Direct (4801E-B + 4901E-B + 4902E) 300

8.  Unobligated balance not available:

> D. Other (4450E) [100]{.underline}

11\. **Total status of budgetary resources** 400

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12\. Obligated balance, net as of October 1 (4801B + 4901B) 200

13\. Obligated balance Transferred, net

14\. Obligated balance, net, end of period:

C. Undelivered orders (4801E) 200

D. Accounts payable (4901E) 0

15. Outlays:

B. Disbursements (4902E) 300

**Definite Contract Authority**

**FMS-2108 Year End Closing Statement**

**Year 2**

**(Record Type 7 -- .941 Unfunded Contract authority) [Main]{.underline}
[C.A. ]{.underline}**

Col. 2 Balance of contract authority (4139B) 600

Col. 3 New contract authority (4131E) 0

Col. 4 Appropriations to liquidate (4135E) (300)

Col. 5 Writeoffs, restorations, or adjustments (4133E) 0

Col. 6 Balance of unfunded contract authority

(4131E+4133E+4135E+4139B) calc (2+3-4-5) 300

Col. 9 Undelivered Orders (4801E) 200

Col. 10 Accounts Payable and Other Liabilities (4901E) 0

Col. 11 Unobligated Balance calc (5+6+7+8 = 9+10+11) (4450E) 100

# Definite Contract Authority 

# Program And Financing (Schedule P)

**Year 2**

# TOTAL NEW OBLIGATIONS:

1000 Total New Obligations (4801E-B + 4901E-B + 4902E) 300

# BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance carried forward, start of year 400

(4139B+4201B+4801B+4802B+4901B)

2200 New budget authority (gross) (Sum lns. 4000...6990) 0

2275 Balance of contract authority withdrawn (4134E) 0

2390 Total budgetary resources ava. For obligation (sum 2140 through
2385) 400

2395 Total new obligations (-) (300)

2440 Unobligated balance carried forward, end of year 100

# 

# NEW BUDGETARY AUTHORITY (GROSS), DETAIL:

*Discretionary:*

4000 Appropriation (4138E) 500

4049 Portion applied to liquidate contract authority (-) (4135E) (300)

4050 Portion of appropriation to liquidate contract authority withdrawn
(-) (4130E) (200)

#### 4300 Appropriation (total discretionary) (sum lines 4000 through 4200) 0

*Mandatory:*

6610 Contract authority (4131E) 0

# CHANGE IN UNPAID OBLIGATIONS:

7240 Obligated balance, start of year (4801B+4901B) 200

7310 Total new obligations 300

7320 Total outlays (gross) (-) (4902E) (300)

7440 Obligated balance, end of year (4801E+4901E) 200

# 

# OUTLAYS (GROSS), DETAIL:

8690. Outlays from new discretionary authority (4802E-B + 4902E) 300

```{=html}
<!-- -->
```
8693. Outlays from discretionary balances 0

8700 Total outlays (4802E-B + 4902E) 300

# NET BUDGET AUTHORITY AND OUTLAYS:

8900 Budget authority (net) 0

9000 Outlays (net) 300

**Definite Contract Authority**

**Balance Sheet**

**Year 2**

##### Assets 

Intragovernmental

> 1\. Fund Balance with Treasury (1010E) 0
>
> 15\. Total assets 0

Liabilities

Intragovernmental

> 16\. Accounts payable (2110E) 0
>
> 27\. Total liabilities 0

##### Net Position

29\. Unexpended appropriation (3100E) 0

30\. Cummulative Results of Operations (3310E) 0

31\. Total net position 0

32\. Total liabilities and net position 0

**Definite Contract Authority**

**Statement of Net Cost**

**Year 2**

Program Costs

1\. Intragovernmental gross costs (6100E) 300

2\. Less: Intragovernmental earned revenue 0

3\. Intragovernmental net costs [0]{.underline}

10\. Total net costs of operations 300

**Definite Contract Authority**

**Statement of Changes in Net Position**

**Year 2**

> **[Cumm. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balance (3100E and 3310E) 0 0

3\. Beginning Balance as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 500

6\. Other Adjustments (3106E) (200)

7\. Appropriations used (5700E) (3107E) 300 (300)

16\. Total Financing Sources [300]{.underline} [0]{.underline}

17\. Net Cost of Operations [300]{.underline} [0]{.underline}

18\. Ending Balances 300 0

**Definite Contract Authority**

**Statement of Financing**

**Year 2**

Resources Used to Finance Activities

Budgetary Resources Obligated

1\. Obligations incurred (4801E-B + 4901E-B + 4902E) [300]{.underline}

11\. Total resources used to finance activities 300

15\. Change in budgetary resources obligated for goods, services and
benefits

> Ordered but not yet provided (4801E-B) 0

17\. Total resources used to finance items not part of the net cost of
operations 0

18\. Total resources used to resources used to finance net

cost of operations (lines 11-17) [300]{.underline}

30\. Net Cost of Operations 300

##### **Definite Contract Authority**

##### **Closing Entries - Year 2**

8.  Consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| DR 4130 Appropriation to Liquidate Contract Authority         |      |
| Withdrawn 200                                                 |      |
|                                                               |      |
| **DR 4201 Total Actual Resources Collected 300**              |      |
|                                                               |      |
| > CR 4138 Appropriation to Liquidate Contract Authority 500   |      |
+---------------------------------------------------------------+------+

9.  Closing of fiscal year contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F206 |
| DR 4135 Contract Authority Liquidated 300                     |      |
|                                                               |      |
| **CR 4139 Contract Authority Carried Forward 300**            |      |
+---------------------------------------------------------------+------+

10. Closing of expended authority - paid.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Expended Authority-Paid 300                           |      |
|                                                               |      |
| > **CR 4201 Total Actual Resources Collected 300**            |      |
+---------------------------------------------------------------+------+

11. Closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F233 |
| DR 3101 Unexpended Appropriations - Appropriations Received   |      |
| 500                                                           |      |
|                                                               |      |
| > **CR 3100 Unexpended Appropriations - Cumulative 500**      |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations - Cumulative 500**        |      |
|                                                               |      |
| CR 3106 Unexpended Appropriations - Adjustments 200           |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 300                  |      |
+---------------------------------------------------------------+------+

12. Closing of revenue and expense account to cumulative results of
    operations.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F228 |
| DR 5700 Expended Appropriations 300                           |      |
|                                                               |      |
| > **CR 3310 Cumulative Results of Operations 300**            |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 300**              |      |
|                                                               |      |
| CR 6100 Operation Expenses/Program Costs 300                  |      |
+---------------------------------------------------------------+------+

###### Definite Contract Authority

###### Post - Closing Trial Balance

#### Year 2

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 300               | 100                |
|                            |                   |                    |
| 4139                       | [0]{.underline}   | [200]{.underline}  |
|                            |                   |                    |
| 4450                       | 300               | 300                |
|                            |                   |                    |
| 4801                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

**Scenario II: Indefinite Contract Authority Liquidated by an**

#### Appropriation from the General Fund

This scenario includes entries to satisfy the basic transactions for
indefinite contract authority liquidated by an appropriation from the
general fund. This scenario represents 3 years of activity. In each
year, the agency anticipates contract authority and later receives an
appropriation of liquidating cash to pay the obligation. For indefinite
authority at year end, the agency will adjust the unobligated balances
to zero. (Note: Additional guidance for trust funds with contract
authority will be forthcoming).

The following accounts will be used in this scenario. Refer to the U.S.
Government Standard General Ledger for accounts, account descriptions,
accounting transactions and crosswalks reports
([**www.fms.treas.gov/ussgl)**](). In addition, each transaction in the
scenario is coded with transaction numbers identified in Section III of
the USSGL.

USSGL ACCOUNTS ILLUSTRATED

+-----------------------------------+-----------------------------------+
| **[Budgetary                      | **[Proprietary                    |
| Accounts]{.underline}**           | Accounts]{.underline}**           |
|                                   |                                   |
| [Resource Accounts]{.underline}   | [Assets]{.underline}              |
|                                   |                                   |
| 4032 Estimated Contract Authority | 1010 Fund Balance with Treasury   |
|                                   |                                   |
| **4130 Appropriation To Liquidate | [Liabilities]{.underline}         |
| Contract Authority**              |                                   |
|                                   | 2110 Accounts Payable             |
| **Withdraw**                      |                                   |
|                                   | [Net Position]{.underline}        |
| 4131 Current Year Contract        |                                   |
| Authority Realized                | 3100 Unexpended Appropriations -  |
|                                   | Cumulative                        |
| **4133 Reduction of Contract      |                                   |
| Authority**                       | 3101 Unexpended Appropriations -  |
|                                   | Appropriation Received            |
| **4134 Contract Authority         |                                   |
| Withdrawn**                       | 3106 Unexpended Appropriations -  |
|                                   | Adjustments                       |
| 4135 Contract Authority           |                                   |
| Liquidated                        | 3107 Unexpended Appropriations -  |
|                                   | Used                              |
| 4138 Appropriation To Liquidate   |                                   |
| Contract Authority                | 3310 Cumulative Results of        |
|                                   | Operations                        |
| 4139 Contract Authority Carried   |                                   |
| Forward                           | [Revenue]{.underline}             |
|                                   |                                   |
| 4201 Total Actual Resources       | 5700 Expended Appropriations      |
| Collected                         |                                   |
|                                   | [Expenses]{.underline}            |
| [Status of Resource               |                                   |
| Accounts]{.underline}             | 6100 Operating Expenses/Program   |
|                                   | Cost                              |
| 4450 Unapportioned Authority      |                                   |
|                                   |                                   |
| 4510. Apportionments              |                                   |
|                                   |                                   |
| 4590 Apportionments Unavailable - |                                   |
| Anticipated Resources             |                                   |
|                                   |                                   |
| 4610 Allotments -- Realized       |                                   |
| Resources                         |                                   |
|                                   |                                   |
| 4801 Undelivered Orders -         |                                   |
| Obligations, Unpaid               |                                   |
|                                   |                                   |
| 4871 Downward Adjustments of      |                                   |
| Prior-Year Unpaid                 |                                   |
|                                   |                                   |
| Undelivered Orders - Obligations, |                                   |
| Recoveries                        |                                   |
|                                   |                                   |
| 4901 Delivered Orders -           |                                   |
| Obligations, Unpaid               |                                   |
|                                   |                                   |
| 4902 Delivered Orders -           |                                   |
| Obligations, Paid                 |                                   |
+-----------------------------------+-----------------------------------+

**Explanation of Illustrated Accounts:**

When contract authority is funded by an appropriation, an agency may
receive excess appropriation that is not needed to cover obligations.
The excess portion of the appropriation is withdrawn and reported in
USSGL account 4130. The excess portion withdrawn is also reported on the
SF 133, line 6D (Other authority withdrawn) and P&F schedule line 4050
(Portion of appropriation to liquidate contract authority withdrawn).
The following account is illustrated in this scenario.

######## 4130 Appropriation to Liquidate Contract Authority Withdrawn - the amount of the excess portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.

########  

At the end of the fiscal year, any unobligated balances for indefinite
contract authority should be zero. USSGL account 4133 is used to record
the withdrawal of indefinite contract authority that is not needed to
cover obligations. The withdrawn amount is reported on the SF 133, line
6D (Other authority withdrawn) and P&F schedule lines 4900 and 6610
(Contract authority). The following account is illustrated in this
scenario.

######## 4133 Reductions of Contract Authority - the amount of contract authority reduced by legislation or administrative action during the fiscal year.

######## 

######## 

When there are recoveries of prior year obligations that have been
obligated against unfunded indefinite contract authority, the recovered
amount is withdrawn and recorded in USSGL account 4134. The withdrawn
amount is reported on the SF 133, line 6D (Other authority withdrawn)
and P&F schedule line 2275 (Balance of contract authority withdrawn).
The following account is illustrated in this scenario.

######## 

######## 4134 Contract Authority Withdrawn - the amount of unfunded indefinite contract authority withdrawn due to recoveries of prior-year obligations. 

######## Indefinite Contract Authority - Year 1 

1.  To estimate contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A176 |
| DR 4032 Estimated Contract Authority 1,000                    |      |
|                                                               |      |
| > CR 4450 Unapportioned Authority 1,000                       |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| #  Year 1                                                     |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 600                           |      |
|                                                               |      |
| > CR 4510 Apportionments 600                                  |      |
+---------------------------------------------------------------+------+

3.  To record allotment of apportioned contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 600                                    |      |
|                                                               |      |
| > CR 4610 Allotments - Realized Resources 600                 |      |
+---------------------------------------------------------------+------+

4.  To record an unexpended obligation for authority previously allotted
    and the realization of contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| a\. DR 4610 Allotments Realized Resources 600                 |      |
|                                                               | TC   |
| > CR 4801 Undelivered Orders -- Obligations, Unpaid 600       | A168 |
|                                                               |      |
| b\. DR 4131 Current Year Contract Authority Realized 600      |      |
|                                                               |      |
| CR 4032 Estimated Contract Authority 600                      |      |
+---------------------------------------------------------------+------+

5.  To record the appropriation to liquidate contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A170 |
| DR 4138 Appropriation to Liquidate Contract Authority 400     |      |
|                                                               |      |
| > CR 4135 Contract Authority Liquidated 400                   |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 400                        |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations - Appropriation Rec. 400  |      |
+---------------------------------------------------------------+------+

6.  To record the delivery of goods and accrue a liability. To record
    appropriations used for the fiscal

year.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 400          |      |
|                                                               | TC   |
| > CR 4901 Delivered Orders - Obligations, Unpaid 400          |      |
|                                                               | B134 |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 400                  |      |
|                                                               |      |
| > CR 2110 Accounts Payable 400                                |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 400                  |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 400                         |      |
+---------------------------------------------------------------+------+

7.  To record a valid disbursement.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 400         |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 400            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 400                                  |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 400                      |      |
+---------------------------------------------------------------+------+

##### **Indefinite Contract Authority**

##### **Adjusting Entries - Year 1**

8.  To adjust the estimated contract authority to zero and record the
    reduction of unobligated balance for indefinite contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | **N  |
|                                                               | ew** |
| a\. DR 4131 Current Year Contract Authority Realized 400      |      |
|                                                               | **   |
| > CR 4032 Estimated Contract Authority 400                    | TC** |
|                                                               |      |
| b\. DR 4450 Unapportioned Authority 400                       | **F1 |
|                                                               | 12** |
| > **CR 4133 Reduction of Contract Authority** 400             |      |
|                                                               | TC   |
|                                                               |      |
|                                                               | A174 |
+---------------------------------------------------------------+------+

#### Indefinite Contract Authority

###### Pre - Closing Trial Balance

#### Year 1

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 1,000             | 400                |
|                            |                   |                    |
| 4131                       | 400               | 400                |
|                            |                   |                    |
| 4133                       | [0]{.underline}   | 200                |
|                            |                   |                    |
| 4135                       | 1,400             | [400]{.underline}  |
|                            |                   |                    |
| 4138                       | 400               | 1,400              |
|                            |                   |                    |
| 4801                       | [400]{.underline} | 400                |
|                            |                   |                    |
| 4902                       | 800               | 400                |
|                            |                   |                    |
| #### Total                 |                   | [0]{.underline}    |
|                            |                   |                    |
| #### Proprietary           |                   | 800                |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

###### Indefinite Contract Authority 

###### SF 133: Report On Budget Execution And Budgetary Resources 

# Year 1

## BUDGETARY RESOURCES 

1\. Budget authority

A. Appropriation (4138E) 400

C. Contract authority (4131E) 1,000

2\. Unobligated balance:

A. Brought forward, October 1 (4139B+4201B+4801B+4901B) 0

6\. Permanently not available:

D. Other authority withdrawn (4133E) (400)

E. Pursuant to Public Law (4135E) [(400)]{.underline}

7\. **Total budgetary resources** 600

## 

## STATUS OF BUDGETARY RESOURCES

##### 8. Obligations incurred:

#####  A. Direct (4801E-B + 4901E-B + 4902E) 600

10\. Unobligated balance not available:

> D. Other (4450E) [0]{.underline}

11\. **Total status of budgetary resources** 600

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12\. Obligated balance, net as of October 1 (4801B + 4901B) 0

13\. Obligated balance Transferred, net

14\. Obligated balance, net, end of period:

C. Undelivered orders (4801E) 200

D. Accounts payable (4901E) 0

15\. Outlays:

A. Disbursements (4902E) 400

**Indefinite Contract Authority**

**FMS-2108 Year End Closing Statement**

**Year 1**

**(Record Type 7 -- .941 Unfunded Contract authority) [Main]{.underline}
[C.A. ]{.underline}**

Col. 2 Balance of contract authority (4139B) 0

Col. 3 New contract authority (4131E) 1,000

Col. 4 Appropriations to liquidate (4135E) (400)

Col. 5 Writeoffs, restorations, or adjustments (4133E) (400)

Col. 6 Balance of unfunded contract authority

(4131E+ 4133E+4134E+4135E+4139B) calc (2+3-4-5) 200

Col. 9 Undelivered Orders (4801E) 200

Col. 10 Accounts Payable and Other Liabilities (4901E) 0

Col. 11 Unobligated Balance calc (5+6+7+8 = 9+10+11) (4450E) 0

**Indefinite Contract Authority**

# Program And Financing (Schedule P)

**Year 1**

# TOTAL NEW OBLIGATIONS:

1000 Total New Obligations (4801E-B + 4901E-B + 4902E) 600

# 

# BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (Sum lns. 4000...6990) 600

2275 Balance of contract authority withdrawn (4134E) 0

2390 Total budgetary resources ava. for obligation (sum 2140 through
2385) 600

2395 Total new obligations (-) (600)

2440 Unobligated balance carried forward, end of year (4450E) 0

# NEW BUDGETARY AUTHORITY (GROSS), DETAIL:

*Discretionary:*

4000 Appropriation (4138E) 400

4049 Portion applied to liquidate contract authority (-) (4135E) (400)

4050 Portion of approp. to liquidate contract authority withdrawn (-)
(4130E) 0

#### 4300 Appropriation (total discretionary) (sum lines 4000 through 4200) 0

*Mandatory:*

6610 Contract authority (4131E+4133E) 600

# 

# CHANGE IN UNPAID OBLIGATIONS:

7240 Obligated balance, start of year (4801B+4901B) 0

7310 Total new obligations 600

7320 Total outlays (gross) (-) (4902E) (400)

7440 Obligated balance, end of year (4801E+4901E) 200

# OUTLAYS (GROSS), DETAIL:

8690 Outlays from new discretionary authority (4802E-B + 4902E) 400

8693 Outlays from discretionary balances (4802E-B + 4902E) 0

8700 Total outlays (4802E-B +4902E) 400

**NEW BUDGET AUTHORITY AND OUTLAYS:**

8900 Budget authority (net) 1,000

9000 Outlays (net) 400

#### Indefinite Contract Authority

**Balance Sheet**

**Year 1**

##### Assets 

Intragovernmental

> 1\. Fund Balance with Treasury (1010E) 0
>
> 15\. Total assets 0

Liabilities

Intragovernmental

> 16\. Accounts payable (2110E) 0
>
> 27\. Total liabilities 0

##### Net Position

29\. Unexpended appropriation (3100E) 0

30\. Cumulative Results of Operations (3310E) 0

31\. Total net position 0

32\. Total liabilities and net position 0

**Indefinite Contract Authority**

**Statement of Net Cost**

**Year 1**

Program Costs

1\. Intragovernmental gross costs (6100E) 400

2\. Less: Intragovernmental earned revenue 0

3\. Intragovernmental net costs [400]{.underline}

10\. Total net costs of operations 400

#### Indefinite Contract Authority

**Statement of Changes in Net Position**

**Year 1**

> **[Cumm. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balance (3100E and 3310E) 0 0

3\. Beginning Balance as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 400

7\. Appropriations used (3107E) (5700E) 400 (400)

16\. Total Financing Sources [400]{.underline} [0]{.underline}

17\. Net Cost of Operations [400]{.underline} [0]{.underline}

18\. Ending Balances 400 0

**Indefinite Contract Authority**

**Statement of Financing**

**Year 1**

Resources Used to Finance Activities

Budgetary Resources Obligated

1\. Obligations incurred (4801E-B + 4901E-B + 4902E) [600]{.underline}

11\. Total resources used to finance activities 600

12\. Change in budgetary resources obligated for goods, services and
benefits

> Ordered but not yet provided (4801E-B) [(200)]{.underline}

17\. Total resources used to finance items not part of the net cost of
operations [(200)]{.underline}

18\. Total resources used to resources used to finance net

cost of operations (lines 11-17) [400]{.underline}

30\. Net Cost of Operations 400

##### **Indefinite Contract Authority**

##### **Closing Entries - Year 1**

9.  Consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| **DR 4201 Total Actual Resources Collected 400**              |      |
|                                                               |      |
| > CR 4138 Appropriation to Liquidate Contract Authority 400   |      |
+---------------------------------------------------------------+------+

10. Closing of fiscal year contract authority.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F206 |
| DR 4133 Reduction of Contract Authority 400                   |      |
|                                                               |      |
| DR 4135 Contract Authority Liquidated 400                     |      |
|                                                               |      |
| **DR 4139 Contract Authority Carried Forward 200**            |      |
|                                                               |      |
| > CR 4131 Current Year Contract Authority Realized 1,000      |      |
+---------------------------------------------------------------+------+

11. Closing of expended authority - paid.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Expended Authority-Paid 400                           |      |
|                                                               |      |
| > **CR 4201 Total Actual Resources Collected 400**            |      |
+---------------------------------------------------------------+------+

12. Closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F233 |
| DR 3101 Unexpended Appropriations - Appropriations Received   |      |
| 400                                                           |      |
|                                                               |      |
| > **CR 3100 Unexpended Appropriations - Cumulative 400**      |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations - Cumulative 400**        |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 400                  |      |
+---------------------------------------------------------------+------+

13. Closing of revenue and expense account to cumulative results of
    operations.

+---------------------------------------------------------------+------+
| # Year 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F228 |
| DR 5700 Expended Appropriations 400                           |      |
|                                                               |      |
| > **CR 3310 Cumulative Results of Operations 400**            |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 400**              |      |
|                                                               |      |
| CR 6100 Operation Expenses/Program Costs 400                  |      |
+---------------------------------------------------------------+------+

###### Indefinite Contract Authority

###### Post - Closing Trial Balance

#### Year 1

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 200               | [200]{.underline}  |
|                            |                   |                    |
| 4139                       | [0]{.underline}   | 200                |
|                            |                   |                    |
| 4801                       | 200               |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

######## Indefinite Contract Authority - Year 2 

1.  To estimate contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A176 |
| DR 4032 Estimated Contract Authority 2,000                    |      |
|                                                               |      |
| > CR 4450 Unapportioned Authority 2,000                       |      |
+---------------------------------------------------------------+------+

2.  To record estimated resources apportioned but not available for use
    until realized.

+---------------------------------------------------------------+------+
| #  Year 2                                                     |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 1,200                         |      |
|                                                               |      |
| > CR 4510 Apportionments 1,200                                |      |
+---------------------------------------------------------------+------+

3.  To record allotment of apportioned contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 1,200                                  |      |
|                                                               |      |
| > CR 4610 Allotments - Realized Resources 1,200               |      |
+---------------------------------------------------------------+------+

4.  To record an unexpended obligation for authority previously allotted
    and the realization of contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| a\. DR 4610 Allotments Realized Resources 1,200               |      |
|                                                               | TC   |
| > CR 4801 Undelivered Orders -- Obligations, Unpaid 1,200     | A168 |
|                                                               |      |
| b\. DR 4131 Current Year Contract Authority Realized 1,200    |      |
|                                                               |      |
| > CR 4032 Estimated Contract Authority 1,200                  |      |
+---------------------------------------------------------------+------+

5.  To record the appropriation to liquidate contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A170 |
| DR 4138 Appropriation to Liquidate Contract Authority 1,500   |      |
|                                                               |      |
| > CR 4135 Contract Authority Liquidated 1,500                 |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 1,500                      |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations - Appropriation Rec.      |      |
| > 1,500                                                       |      |
+---------------------------------------------------------------+------+

6.  To record the delivery of goods and accrue a liability. To record
    appropriations used for the fiscal year.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 1,000        |      |
|                                                               | TC   |
| > CR 4901 Delivered Orders - Obligations, Unpaid 1,000        |      |
|                                                               | B134 |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 1,000                |      |
|                                                               |      |
| > CR 2110 Accounts Payable 1,000                              |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 1,000                |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 1,000                       |      |
+---------------------------------------------------------------+------+

7.  To record a valid disbursement.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 1,000       |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 1,000          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 1,000                                |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 1,000                    |      |
+---------------------------------------------------------------+------+

8.  Of the \$1,500 of the appropriation received in year 2, transaction
    5, the agency discovered that they only needed \$1,000 of the
    appropriation to liquidate contract authority; therefore, \$500 was
    withdrawn.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | *    |
|                                                               | *New |
| DR 4135 Contract Authority Liquidated 500                     | TC** |
|                                                               |      |
| > **CR** **4130 Appropriation to Liquidate Contract**         | **A1 |
| >                                                             | XX** |
| > **Authority Withdrawn** 500                                 |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| CR 3106 Unexpended Appropriations - Adjustments 500           |      |
|                                                               |      |
| > DR 1010 Fund Balance with Treasury 500                      |      |
+---------------------------------------------------------------+------+

##### **Indefinite Contract Authority**

##### **Adjusting Entries - Year 2**

9.  To adjust the estimated contract authority to zero and record the
    reduction of unobligated balance for indefinite contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | **N  |
|                                                               | ew** |
| a\. DR 4131 Current Year Contract Authority Realized 800      |      |
|                                                               | **   |
| > CR 4032 Estimated Contract Authority 800                    | TC** |
|                                                               |      |
| b\. DR 4450 Unapportioned Authority 800                       | **A1 |
|                                                               | 69** |
| > **CR 4133 Reduction of Contract Authority** 800             |      |
|                                                               | TC   |
|                                                               |      |
|                                                               | A174 |
+---------------------------------------------------------------+------+

####  Indefinite Contract Authority

###### Pre - Closing Trial Balance

#### Year 2

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,000             | 500                |
|                            |                   |                    |
| 4130                       | 1,500             | 800                |
|                            |                   |                    |
| 4131                       | 200               | 1,000              |
|                            |                   |                    |
| 4133                       | [0]{.underline}   | 400                |
|                            |                   |                    |
| 4135                       | 3,700             | [                  |
|                            |                   | 1,000]{.underline} |
| 4138                       | 500               |                    |
|                            |                   | 3,700              |
| 4139                       | 1,000             |                    |
|                            |                   | 1,500              |
| 4801                       | [1                |                    |
|                            | ,000]{.underline} | 1,000              |
| 4902                       |                   |                    |
|                            | 2,500             | [0]{.underline}    |
| #### Total                 |                   |                    |
|                            |                   | 2,500              |
| #### Proprietary           |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3106                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

###### Indefinite Contract Authority 

###### SF 133: Report On Budget Execution And Budgetary Resources 

# Year 2

## BUDGETARY RESOURCES 

1\. Budget authority

A. Appropriation (4138E) 1,500

C. Contract authority (4131E) 2,000

2\. Unobligated balance:

A. Brought forward, October 1 (4139B+4201B+4801B+4901B) 0

6\. Permanently not available:

D. Other authority withdrawn (4130E+4133E) (1,300)

E. Pursuant to Public Law (4135E) [(1,000)]{.underline}

7**. Total budgetary resources** 1,200

## 

## STATUS OF BUDGETARY RESOURCES

##### 8. Obligations incurred:

#####  A. Direct (4801E-B + 4901E-B + 4902E) 1,200

9\. Unobligated balance not available:

> D. Other (4450E) [0]{.underline}

11\. **Total status of budgetary resources** 1,200

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12\. Obligated balance, net as of October 1 (4801B + 4901B) 200

13\. Obligated balance transferred, net

14\. Obligated balance, net, end of period:

C. Undelivered orders (4801E) 400

D. Accounts payable (4901E) 0

15\. Outlays:

A. Disbursements (4902E) 1,000

**Indefinite Contract Authority**

**FMS-2108 Year End Closing Statement**

**Year 2**

**(Record Type 7 -- .941 Unfunded Contract authority) [Main]{.underline}
[C.A. ]{.underline}**

Col. 2 Balance of contract authority (4139B) 200

Col. 3 New contract authority (4131E) 2,000

Col. 4 Appropriations to liquidate (4135E) (1,000)

Col. 5 Writeoffs, resortations, or adjustments (4133E) (800)

Col. 6 Balance of unfunded contract authority

(4131E+ 4133E+4135E+4139B) calc (2+3-4-5) 400

Col. 9 Undelivered Orders (4801E) 400

Col. 10 Accounts Payable and Other Liabilities (4901E) 0

Col. 11 Unobligated Balance calc (5+6+7+8 = 9+10+11) (4450E) 0

# Indefinite Contract Authority 

# Program And Financing (Schedule P)

**Year 2**

# TOTAL NEW OBLIGATIONS:

1000 Total New Obligations (4801E-B + 4901E-B + 4902E) 1,200

# 

# BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (Sum lns. 4000...6990) 1,200

2275 Balance of contract authority withdrawn (4134E) 0

2390 Total budgetary resources ava. for obligation (sum 2140 through
2385) 1,200

2395 Total new obligations (-) (1,200)

2440 Unobligated balance carried forward, end of year (4450E) 0

# NEW BUDGETARY AUTHORITY (GROSS), DETAIL:

*Discretionary:*

4000 Appropriation (4138E) 1,500

4049 Portion applied to liquidate contract authority (-) (4135E) (1,000)

4050 Portion of approp. to liquidate contract authority withdrawn (-)
(4130E) (500)

#### 4300 Appropriation (total discretionary) (sum lines 4000 through 4200) 0

*Mandatory:*

6610 Contract authority (4131E+4133E) 1,200

# 

# CHANGE IN UNPAID OBLIGATIONS:

7240 Obligated balance, start of year (4801B+4901B) 200

7310 Total new obligations 1,200

7320 Total outlays (gross) (-) (4902E) (1,000)

7440 Obligated balance, end of year (4801E+4901E) 400

# 

# OUTLAYS (GROSS), DETAIL:

8690 Outlays from new discretionary authority (4802E-B + 4902E) 1,000

8693 Outlays from discretionary balances (4802E-B + 4902E) 0

8700 Total outlays (4802E-B+4902E) 1,000

# NEW BUDGET AUTHORITY AND OUTLAYS:

8900 Budget authority (net) 1,200

9000 Outlays (net) 1,000

#### Indefinite Contract Authority

**Balance Sheet**

**Year 2**

##### Assets 

Intragovernmental

> 1\. Fund Balance with Treasury (1010E) 0
>
> 15\. Total assets 0

Liabilities

Intragovernmental

> 16\. Accounts payable (2110E) 0
>
> 27\. Total liabilities 0

##### Net Position

29\. Unexpended appropriation (3100E) 0

30\. Cumulative Results of Operations (3310E) 0

31\. Total net position 0

32\. Total liabilities and net position 0

**Indefinite Contract Authority**

**Statement of Net Cost**

**Year 2**

Program Costs

1\. Intragovernmental gross costs (6100E) 1,000

2\. Less: Intragovernmental earned revenue 0

3\. Intragovernmental net costs [0]{.underline}

10\. Total net costs of operations 1,000

#### Indefinite Contract Authority

**Statement of Changes in Net Position**

**Year 2**

> **[Cumm. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balance (3100E and 3310E) 0 0

3\. Beginning Balance as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 1,500

6\. Other Adjustment (3106E) 0 (500)

7\. Appropriations used (5700E) (3107E) 1,000 (1,000)

16\. Total Financing Sources [1,000]{.underline} [0]{.underline}

17\. Net Cost of Operations [1,000]{.underline} [0]{.underline}

18\. Ending Balances 1,000 0

**Indefinite Contract Authority**

**Statement of Financing**

**Year 2**

Resources Used to Finance Activities

Budgetary Resources Obligated

1\. Obligations incurred (4801E-B + 4901E-B + 4902E) [1,000]{.underline}

11\. Total resources used to finance activities 1,000

12\. Change in budgetary resources obligated for goods, services and
benefits

> Ordered but not yet provided (4801E-B) [0]{.underline}

17\. Total resources used to finance items not part of the net cost of
operations [0]{.underline}

18\. Total resources used to resources used to finance net

cost of operations (lines 11-17) [1,000]{.underline}

30\. Net Cost of Operations 1,000

##### **Indefinite Contract Authority**

##### **Closing Entries - Year 2**

10. Consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| DR 4130 Appropriation to Liquidate Contract Authority         |      |
| Withdrawn 500                                                 |      |
|                                                               |      |
| **DR 4201 Total Actual Resources Collected 1,000**            |      |
|                                                               |      |
| > CR 4138 Appropriation to Liquidate Contract Authority 1,500 |      |
+---------------------------------------------------------------+------+

11. Closing of fiscal year contract authority.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F206 |
| DR 4135 Contract Authority Liquidated 1,000                   |      |
|                                                               |      |
| DR 4133 Reduction of Contract Authority 800                   |      |
|                                                               |      |
| **CR 4139 Contract Authority Carried Forward 1,800**          |      |
|                                                               |      |
| **DR 4139 Contract Authority Carried Forward 2,000**          |      |
|                                                               |      |
| > CR 4131 Current Year Contract Authority Realized 2,000      |      |
+---------------------------------------------------------------+------+

12. Closing of expended authority - paid.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Expended Authority-Paid 1,000                         |      |
|                                                               |      |
| > **CR 4201 Total Actual Resources Collected 1,000**          |      |
+---------------------------------------------------------------+------+

13. Closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F233 |
| DR 3101 Unexpended Appropriations - Appropriations Received   |      |
| 1,500                                                         |      |
|                                                               |      |
| > **CR 3100 Unexpended Appropriations - Cumulative 1,500**    |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations - Cumulative 1,500**      |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 1,000                |      |
|                                                               |      |
| CR 3106 Unexpended Appropriations - Adjustments 500           |      |
+---------------------------------------------------------------+------+

14. Closing of revenue and expense account to cumulative results of
    operations.

+---------------------------------------------------------------+------+
| # Year 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F228 |
| DR 5700 Expended Appropriations 1,000                         |      |
|                                                               |      |
| > **CR 3310 Cumulative Results of Operations 1,000**          |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 1,000**            |      |
|                                                               |      |
| CR 6100 Operation Expenses/Program Costs 1,000                |      |
+---------------------------------------------------------------+------+

###### Indefinite Contract Authority

###### Post - Closing Trial Balance

#### Year 2

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 400               | [400]{.underline}  |
|                            |                   |                    |
| 4139                       | [0]{.underline}   | 400                |
|                            |                   |                    |
| 4801                       | 400               |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

######## Indefinite Contract Authority - Year 3 

1.  To estimate contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A176 |
| DR 4032 Estimated Contract Authority 1,500                    |      |
|                                                               |      |
| > CR 4450 Unapportioned Authority 1,500                       |      |
+---------------------------------------------------------------+------+

2.  To record budget authority apportioned by OMB and available for use
    until realized.

+---------------------------------------------------------------+------+
| #  Year 3                                                     |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 700                           |      |
|                                                               |      |
| > CR 4510 Apportionments 700                                  |      |
+---------------------------------------------------------------+------+

3.  To record allotment of apportioned contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 700                                    |      |
|                                                               |      |
| > CR 4610 Allotments - Realized Resources 700                 |      |
+---------------------------------------------------------------+------+

4.  To record an unexpended obligation for authority previously allotted
    and the realization of contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4610 Allotments Realized Resources 700                     |      |
|                                                               | TC   |
| > CR 4801 Undelivered Orders -- Obligations, Unpaid 700       | A168 |
|                                                               |      |
| DR 4131 Current Year Contract Authority Realized 700          |      |
|                                                               |      |
| > CR 4032 Estimated Contract Authority 700                    |      |
+---------------------------------------------------------------+------+

5.  To record the appropriation to liquidate contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A170 |
| DR 4138 Appropriation to Liquidate Contract Authority 700     |      |
|                                                               |      |
| > CR 4135 Contract Authority Liquidated 700                   |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance with Treasury 700                        |      |
|                                                               |      |
| > CR 3101 Unexpended Appropriations - Appropriation Rec. 700  |      |
+---------------------------------------------------------------+------+

6.  To record the delivery of goods and accrue a liability. To record
    appropriations used for the fiscal year.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 700          |      |
|                                                               | TC   |
| > CR 4901 Delivered Orders - Obligations, Unpaid 700          |      |
|                                                               | B134 |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 700                  |      |
|                                                               |      |
| > CR 2110 Accounts Payable 700                                |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 700                  |      |
|                                                               |      |
| > CR 5700 Expended Appropriations 700                         |      |
+---------------------------------------------------------------+------+

7.  To record a valid disbursement.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations -- Unpaid 700         |      |
|                                                               |      |
| > CR 4902 Delivered Orders- Obligations, Paid. 700            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 700                                  |      |
|                                                               |      |
| > CR 1010 Fund Balance with Treasury 700                      |      |
+---------------------------------------------------------------+------+

8.  Downward adjustment of prior year obligation due to a recovery of
    \$400.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| a\. DR 4871 Downward Adjustments of Prior-Year Unpaid         | D134 |
|                                                               |      |
| Undelivered Orders - Obligations, Recoveries 400              | *    |
|                                                               | *New |
| CR 4450 Unapportioned Authority 400                           | TC** |
|                                                               |      |
| b\. DR 4450 Unapportioned Authority 400                       | **D1 |
|                                                               | 36** |
| **CR** **4134 Contract Authority Withdrawn** 400              |      |
+---------------------------------------------------------------+------+

##### **Indefinite Contract Authority**

##### **Adjusting Entries - Year 3**

9.  To adjust the estimated contract authority to zero and record
    withdrawn unobligated balance of indefinite contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | **N  |
|                                                               | ew** |
| a\. DR 4131 Current Year Contract Authority Realized 800      |      |
|                                                               | **   |
| > CR 4032 Estimated Contract Authority 800                    | TC** |
|                                                               |      |
| b\. DR 4450 Unapportioned Authority 800                       | **F1 |
|                                                               | 12** |
| > **CR 4133 Reduction of Contract Authority** 800             |      |
|                                                               | TC   |
|                                                               |      |
|                                                               | A174 |
+---------------------------------------------------------------+------+

#### Indefinite Contract Authority

###### Pre - Closing Trial Balance

#### Year 3

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 1,500             | 800                |
|                            |                   |                    |
| 4131                       | 700               | 400                |
|                            |                   |                    |
| 4133                       | 200               | 700                |
|                            |                   |                    |
| 4134                       | 400               | 400                |
|                            |                   |                    |
| 4135                       | [0]{.underline}   | [700]{.underline}  |
|                            |                   |                    |
| 4138                       | 3,000             | 3,000              |
|                            |                   |                    |
| 4139                       | 700               | 700                |
|                            |                   |                    |
| 4801                       | [700]{.underline} | 700                |
|                            |                   |                    |
| 4871                       | 1,600             | [0]{.underline}    |
|                            |                   |                    |
| 4902                       |                   | 1,600              |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| #### Proprietary           |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+

###### Indefinite Contract Authority 

###### SF 133: Report On Budget Execution And Budgetary Resources 

# Year 3

## BUDGETARY RESOURCES 

1\. Budget authority

A. Appropriation (4138E) 700

> C. Contract Authority (4131E) 1,500

2\. Unobligated balance:

A. Brought forward, October 1 (4139B+4201B+4801B+4901B) 0

4\. Recoveries of prior year obligations:

> A. Actual (4871E) 400

6\. Permanently not available:

D. Other authority withdrawn (4133E+4134E) (1,200)

E. Pursuant to Public Law (4135E) [(700)]{.underline}

7\. **Total budgetary resources** 700

## 

## STATUS OF BUDGETARY RESOURCES

##### 8. Obligations incurred:

##### A. Direct (4801E-B + 4901E-B + 4902E) 700

10\. Unobligated balance not available:

> D. Other (4450E) [0]{.underline}

11\. **Total status of budgetary resources** 700

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12\. Obligated balance, net as of October 1 (4801B + 4901B) 400

13\. Obligated balance transferred, net

14\. Obligated balance, net, end of period:

C. Undelivered orders (4801E+4871E) 0

D. Accounts payable (4901E) 0

15\. Outlays:

A. Disbursements (4902E) 700

**Indefinite Contract Authority**

**FMS-2108 Year End Closing Statement**

**Year 3**

**(Record Type 7 -- .941 Unfunded Contract authority) [Main]{.underline}
[C.A. ]{.underline}**

Col. 2 Balance of contract authority (4139E) 400

Col. 3 New contract authority (4131E) 1,500

Col. 4 Appropriation to liquidate (4135E) (700)

Col. 5 Writeoffs, restorations, or adjustments (4133E+4134E) (1,200)

Col. 6 Balance of unfunded contract authority

(4131E+ 4135E+4133E+4134E+4139B) calc (2+3-4-5) 0

Col. 9 Undelivered Orders (4801E+4871E) 0

Col. 10 Accounts Payable and Other Liabilities (4901E) 0

Col. 11 Unobligated Balance calc (5+6+7+8 = 9+10+11) (4450E) 0

# Indefinite Contract Authority 

# Program And Financing (Schedule P)

**Year 3**

# TOTAL NEW OBLIGATIONS:

1000 Total New Obligations (4801E-B + 4901E-B + 4902E) 700

# 

# BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (Sum lns. 4000...6990) 700

2210 Resources available from recoveries of prior year obligations
(4871E) 400

2275 Balance of contract authority withdrawn (4134E) (400)

2390 Total budgetary resources ava. for obligation (sum 2140 through
2385) 700

2395 Total new obligations (-) (700)

2440 Unobligated balance carried forward, end of year (4450E) 0

# NEW BUDGETARY AUTHORITY (GROSS), DETAIL:

*Discretionary:*

4000 Appropriation (4138E) 700

4049 Portion applied to liquidate contract authority (-) (4135E) (700)

4050 Portion of approp. to liquidate contract authority withdrawn (-)
(4130E) 0

#### 4300 Appropriation (total discretionary) (sum lines 4000 through 4200) 0

*Mandatory:*

6610 Contract authority (4131E+4133E) 700

# 

# CHANGE IN UNPAID OBLIGATIONS:

7240 Obligated balance, start of year (4801B+4901B) 400

7310 Total new obligations 700

7320 Total outlays (gross) (-) (4902E) (700)

7345 Recoveries of prior obligations (4871E) (400)

7440 Obligated balance, end of year (4801E+4901E) 0

# OUTLAYS (GROSS), DETAIL:

8690 Outlays from new discretionary authority (4802E-B + 4902E) 700

8693 Outlays from discretionary balances (4802E-B + 4902E) 0

8700 Total outlays (4802E-B + 4902E) 700

# NEW BUDGET AUTHORITY AND OUTLAYS:

8900 Budget authority (net) 700

9000 Outlays (net) 700

#### Indefinite Contract Authority

**Balance Sheet**

**Year 3**

##### Assets 

Intragovernmental

> 1\. Fund Balance with Treasury (1010E) 0
>
> 15\. Total assets 0

Liabilities

Intragovernmental

> 16\. Accounts payable (2110E) 0
>
> 27\. Total liabilities 0

##### Net Position

29\. Unexpended appropriation (3100E) 0

30\. Cumulative Results of Operations (3310E) 0

31\. Total net position 0

32\. Total liabilities and net position 0

**Indefinite Contract Authority**

**Statement of Net Cost**

**Year 3**

Program Costs

1\. Intragovernmental gross costs (6100E) 700

2\. Less: Intragovernmental earned revenue 0

3\. Intragovernmental net costs [0]{.underline}

10\. Total net costs of operations 700

#### Indefinite Contract Authority

**Statement of Changes in Net Position**

**Year 3**

> **[Cumm. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balance (3100E and 3310E) 0 0

3\. Beginning Balance as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 700

7\. Appropriations used (5700E) (3107E) 700 (700)

16\. Total Financing Sources [700]{.underline} [0]{.underline}

17\. Net Cost of Operations [700]{.underline} [0]{.underline}

18\. Ending Balances 700 0

**Indefinite Contract Authority**

**Statement of Financing**

**Year 3**

Resources Used to Finance Activities

Budgetary Resources Obligated

1\. Obligations incurred (4801E-B + 4901E-B + 4902E) [700]{.underline}

11\. Total resources used to finance activities 700

12\. Change in budgetary resources obligated for goods, services and
benefits

> Ordered but not yet provided (4801E-B) [0]{.underline}

17\. Total resources used to finance items not part of the net cost of
operations [0]{.underline}

18\. Total resources used to resources used to finance net

cost of operations (lines 11-17) [700]{.underline}

30\. Net Cost of Operations 700

##### **Indefinite Contract Authority**

##### **Closing Entries - Year 3**

9.  Consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| **DR 4201 Total Actual Resources Collected 700**              |      |
|                                                               |      |
| > CR 4138 Appropriation to Liquidate Contract Authority 700   |      |
+---------------------------------------------------------------+------+

10. Closing of fiscal year contract authority.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F206 |
| DR 4133 Reduction of Contract Authority 800                   |      |
|                                                               |      |
| DR 4134 Contract Authority Withdrawn 400                      |      |
|                                                               |      |
| DR 4135 Contract Authority Liquidated 700                     |      |
|                                                               |      |
| **CR 4139 Contract Authority Carried Forward 1,900**          |      |
|                                                               |      |
| **DR 4139 Contract Authority Carried Forward 1,500**          |      |
|                                                               |      |
| > CR 4131 Current Year Contract Authority Realized 1,500      |      |
+---------------------------------------------------------------+------+

11. Closing of related downward adjustments to unpaid unexpended
    obligations.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F227 |
| **DR 4801 Undelivered Orders - Obligations, Unpaid 400**      |      |
|                                                               |      |
| CR 4871 Downward Adjustments of Prior-Year Unpaid             |      |
|                                                               |      |
| > Undelivered Orders - Obligations, Recoveries 400            |      |
+---------------------------------------------------------------+------+

12. Closing of expended authority - paid.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Expended Authority-Paid 700                           |      |
|                                                               |      |
| > **CR 4201 Total Actual Resources Collected 700**            |      |
+---------------------------------------------------------------+------+

13. Closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F233 |
| DR 3101 Unexpended Appropriations - Appropriations Received   |      |
| 700                                                           |      |
|                                                               |      |
| > **CR 3100 Unexpended Appropriations - Cumulative 700**      |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations - Cumulative 700**        |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 700                  |      |
+---------------------------------------------------------------+------+

14. Closing of revenue and expense account to cumulative results of
    operations.

+---------------------------------------------------------------+------+
| # Year 3                                                      |      |
+---------------------------------------------------------------+------+
| **[Proprietary Entry]{.underline}**                           | TC   |
|                                                               | F228 |
| DR 5700 Expended Appropriations 700                           |      |
|                                                               |      |
| > **CR 3310 Cumulative Results of Operations 700**            |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 700**              |      |
|                                                               |      |
| CR 6100 Operation Expenses/Program Costs 700                  |      |
+---------------------------------------------------------------+------+

###### Indefinite Contract Authority

###### Post - Closing Trial Balance

#### Year 3

+----------------------------+-------------------+--------------------+
| ### USSGL Account          | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 0                 | [0]{.underline}    |
|                            |                   |                    |
| 4139                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4801                       | 0                 |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
|                            |                   |                    |
| ####                       |                   |                    |
+----------------------------+-------------------+--------------------+