February 24, 1999

Presentation to the SGL Board

[Expended Authority, Transferred - Unpaid]{.underline}

Unpaid obligations may be transferred from one TAFS account to another.
This transfer does not change the amounts reported on line 1 or line 8
of the SF 133. Line 13 of the SF 133 is used, instead of lines 1 and 8,
to report transfers of unpaid obligations made during the current fiscal
year.

In this scenario, SGL account 4195, Transfer of Resources with
Obligations and proposed SGL account 4931, Expended Authority,
Transferred-Unpaid are used to capture the transfer of expended
authority that has not been paid . Entries are shown for the
transferring TAFS account and the receiving TAFS account.

Expended Authority, Transferred - Unpaid

+-----------------+------------------------+--------------------------+
| Event           | Transferring TAFS      | Receiving TAFS           |
+-----------------+------------------------+--------------------------+
| 1\. The         | 4119 Other             | None                     |
| transferring    | appropriations         |                          |
| TAFS receives   | realized \$500         |                          |
| an              |                        |                          |
| appropriation   | 4450 Unapportioned     |                          |
| in the amount   | authority \$500        |                          |
| \$500.          |                        |                          |
|                 | 1010 Fund balance with |                          |
|                 | Treasury \$500         |                          |
|                 |                        |                          |
|                 | 3100 Unexpended        |                          |
|                 | appropriations \$500   |                          |
+-----------------+------------------------+--------------------------+
| 2\. The         | 4450 Unapportioned     | None                     |
| transferring    | authority \$500        |                          |
| TAFS receives   |                        |                          |
| an approved     | 4510 Apportionments    |                          |
| SF-132 for the  | \$500                  |                          |
| full amount.    |                        |                          |
+-----------------+------------------------+--------------------------+
| 3\. The         | 4510 Apportionments    | None                     |
| transferring    | \$500                  |                          |
| TAFS places an  |                        |                          |
| order for       | 4801 Unexpended        |                          |
| \$500.          | obligations-           |                          |
|                 |                        |                          |
|                 | unpaid \$500           |                          |
+-----------------+------------------------+--------------------------+
| 4\. Part of the | 4801 Unexpended        | None                     |
| order is        | obligations-           |                          |
| received and    |                        |                          |
| the TAFS is     | unpaid \$150           |                          |
| billed for      |                        |                          |
| \$150. The TAFS | 4901 Expended          |                          |
| sets up a       | authority-             |                          |
| payable.        |                        |                          |
|                 | unpaid \$150           |                          |
|                 |                        |                          |
|                 | 6100 Operating         |                          |
|                 | expenses/program       |                          |
|                 |                        |                          |
|                 | costs \$150            |                          |
|                 |                        |                          |
|                 | 2110 accounts payable  |                          |
|                 | \$150                  |                          |
|                 |                        |                          |
|                 | 3100 Unexpended        |                          |
|                 | appropriations \$150   |                          |
|                 |                        |                          |
|                 | 5700 Expended          |                          |
|                 | appropriations         |                          |
|                 |                        |                          |
|                 | used \$150             |                          |
+-----------------+------------------------+--------------------------+
| 5\. Trial       | 1010 \$500             | None                     |
| balance before  |                        |                          |
| obligations are | 2110 \$150             |                          |
| transferred     |                        |                          |
|                 | 3100 \$350             |                          |
|                 |                        |                          |
|                 | 5700 \$150             |                          |
|                 |                        |                          |
|                 | 6100 \$150             |                          |
|                 |                        |                          |
|                 | 4119 \$500             |                          |
|                 |                        |                          |
|                 | 4801 \$350             |                          |
|                 |                        |                          |
|                 | 4901 \$150             |                          |
+-----------------+------------------------+--------------------------+
| 6\. Obligations | 4831 Unexpended        | 4195 Transfers of        |
| are             | obligations, trans-    | obligated balances \$500 |
| transferred.    |                        |                          |
| The 1151 is     | ferred - unpaid \$350  | 4831 Unexpended          |
| prepared and    |                        | obligations              |
| processed.      | **4931 Expended        |                          |
|                 | authority,             | transferred-unpaid \$350 |
|                 | transferred**          |                          |
|                 |                        | **4931 Expended          |
|                 | **-unpaid \$150**      | authority, trans-**      |
|                 |                        |                          |
|                 | 4195 Transfers of      | **ferred-unpaid \$150**  |
|                 | obligated              |                          |
|                 |                        | 1010 Fund balance with   |
|                 | balances \$500         | Treasury \$500           |
|                 |                        |                          |
|                 | 2110 Accounts payable  | 2110 Accounts payable    |
|                 | \$150                  | \$150                    |
|                 |                        |                          |
|                 | 3100 Unexpended        | 3100 Unexpended          |
|                 | appropriations \$350   | appropriations \$350     |
|                 |                        |                          |
|                 | 1010 Fund balance with |                          |
|                 | Treasury \$500         |                          |
+-----------------+------------------------+--------------------------+
| 7.The receiving | None                   | 4901 Expended            |
| TAFS liquidates |                        | authority-unpaid \$100   |
| \$100 of the    |                        |                          |
| accounts        |                        | 4902 Expended            |
| payable that    |                        | authority-paid \$100     |
| was             |                        |                          |
| transferred.    |                        | 2110 Accounts payable    |
|                 |                        | \$100                    |
|                 |                        |                          |
|                 |                        | 1010 Fund balance with   |
|                 |                        | Treasury \$100           |
+-----------------+------------------------+--------------------------+
| 8.Of the        |                        | 4801 Unexpended          |
| undelivered     |                        | obligations              |
| orders that     |                        |                          |
| were            |                        | -unpaid \$200            |
| transferred, a  |                        |                          |
| partial order   |                        | 4902 Expended            |
| of \$200 is     |                        | authority-paid \$200     |
| received and    |                        |                          |
| accepted. The   |                        | 6100 Operating           |
| receiving TAFS  |                        | expenses/program         |
| pays for the    |                        |                          |
| partial order.  |                        | costs \$200              |
|                 |                        |                          |
|                 |                        | 1010 Fund balance with   |
|                 |                        | Treasury \$200           |
|                 |                        |                          |
|                 |                        | 3100 Unexpended          |
|                 |                        | appropriations \$200     |
|                 |                        |                          |
|                 |                        | 5700 Expended            |
|                 |                        | appropriations           |
|                 |                        |                          |
|                 |                        | used \$200               |
+-----------------+------------------------+--------------------------+
| 9\. No other    | 4119 \$500             | 4195 \$500               |
| activity        |                        |                          |
| occurred during | 4195 \$500             | 4801 \$200               |
| the year. The   |                        |                          |
| preclosing      | 4801 \$350             | 4831 \$350               |
| adjusted trial  |                        |                          |
| balance is      | 4831 \$350             | 4901 \$100               |
| prepared.       |                        |                          |
|                 | 4901 \$150             | 4902 \$300               |
|                 |                        |                          |
|                 | **4931 \$150**         | **4931 \$150**           |
|                 |                        |                          |
|                 | 1010 \$ 0              | 1010 \$200               |
|                 |                        |                          |
|                 | 2110 \$ 0              | 2110 \$ 50               |
|                 |                        |                          |
|                 | 3100 \$ 0              | 3100 \$150               |
|                 |                        |                          |
|                 | 5700 \$150             | 5700 \$200               |
|                 |                        |                          |
|                 | 6100 \$150             | 6100 \$200               |
+-----------------+------------------------+--------------------------+
| 10\. Closing    | A. To consolidate      | A. To consolidate        |
| en              | resources              | resources                |
| tries-Budgetary |                        |                          |
|                 | 4201 Total actual      | 4201 Total actual        |
|                 | resources              | resources                |
|                 |                        |                          |
|                 | collected \$500        | collected \$500          |
|                 |                        |                          |
|                 | 4119 Other             | 4195 Transfer of         |
|                 | appropriations         | resources                |
|                 |                        |                          |
|                 | realized \$500         | with obligations \$500   |
|                 |                        |                          |
|                 | 4195 Transfer of       | B. To close unexpended   |
|                 | resources              | obligations              |
|                 |                        | transferred-unpaid and   |
|                 | with obligations \$500 | expended authority       |
|                 |                        | transferred-unpaid       |
|                 | 4201 Total actual      |                          |
|                 | resources              | 4831 Unexpended          |
|                 |                        | obligations,             |
|                 | collected \$500        |                          |
|                 |                        | transferred-unpaid \$350 |
|                 | B. To close unexpended |                          |
|                 | obligations            | 4801 Unexpended          |
|                 | transferred-unpaid and | obligations              |
|                 | expended authority     |                          |
|                 | transferred-unpaid     | -unpaid \$350            |
|                 |                        |                          |
|                 | 4801 Unexpended        | **4931 Expended          |
|                 | obligations            | authority,**             |
|                 |                        |                          |
|                 | -unpaid \$350          | **transferred-unpaid     |
|                 |                        | \$150**                  |
|                 | 4831 Unexpended        |                          |
|                 | obligations,           | 4901 Expended            |
|                 |                        | authority-unpaid \$150   |
|                 | transferred-unpaid     |                          |
|                 | \$350                  |                          |
|                 |                        |                          |
|                 | 4901 Expended          |                          |
|                 | authority-unpaid \$150 |                          |
|                 |                        |                          |
|                 | **4931 Expended        |                          |
|                 | authority,**           |                          |
|                 |                        |                          |
|                 | **transferred-unpaid   |                          |
|                 | \$150**                |                          |
+-----------------+------------------------+--------------------------+
| 10\. Closing    | C. To close expended   | C. To close expended     |
| en              | authority-paid         | authority-paid           |
| tries-Budgetary |                        |                          |
|                 | NA                     | 4902 Expended            |
| continued       |                        | authority-paid \$300     |
|                 |                        |                          |
|                 |                        | 4201 Total actual        |
|                 |                        | resources                |
|                 |                        |                          |
|                 |                        | collected \$300          |
+-----------------+------------------------+--------------------------+
| 11\. Closing    | A. To close expenses   | A. To close expenses and |
| entr            | and expended           | expended appropriations  |
| ies-proprietary | appropriations used to | used to cumulative       |
|                 | cumulative results of  | results of operations    |
|                 | operations             |                          |
|                 |                        | 5700 Expended            |
|                 | 5700 Expended          | appropriations           |
|                 | appropriations         |                          |
|                 |                        | used \$200               |
|                 | used \$150             |                          |
|                 |                        | 3310 Cum Results of      |
|                 | 3310 Cum Results of    |                          |
|                 |                        | operations \$200         |
|                 | operations \$150       |                          |
|                 |                        | 3310 Cum Results of      |
|                 | 3310 Cum Results of    | operations \$200         |
|                 | operations \$150       |                          |
|                 |                        | 6100 Operating expenses/ |
|                 | 6100 Operating         |                          |
|                 | expenses/              | program costs \$200      |
|                 |                        |                          |
|                 | program costs \$150    |                          |
+-----------------+------------------------+--------------------------+
| 12\.            | 4119 \$0               | 4195 \$0                 |
| Postclosing     |                        |                          |
| trial balance   | 4195 \$0               | 4201 \$200               |
|                 |                        |                          |
|                 | 4201 \$0               | 4801 \$150               |
|                 |                        |                          |
|                 | 4801 \$0               | 4831 \$0                 |
|                 |                        |                          |
|                 | 4831 \$0               | 4901 \$50                |
|                 |                        |                          |
|                 | 4901 \$0               | 4902 \$0                 |
|                 |                        |                          |
|                 | **4931 \$0**           | **4931 \$0**             |
|                 |                        |                          |
|                 | 1010 \$0               | 1010 \$200               |
|                 |                        |                          |
|                 | 2110 \$0               | 2110 \$50                |
|                 |                        |                          |
|                 | 3100 \$0               | 3100 \$150               |
|                 |                        |                          |
|                 | 3310 \$0               | 3310 \$0                 |
|                 |                        |                          |
|                 | 5700 \$0               | 5700 \$0                 |
|                 |                        |                          |
|                 | 6100 \$0               | 6100 \$0                 |
+-----------------+------------------------+--------------------------+
| 13\. SF 133     | 1A. 4119E              | 1A. NA                   |
|                 | [\$500]{.underline}    |                          |
| Resources       |                        | 7\. NA                   |
|                 | 7\. \$500              |                          |
| 1A.             |                        | 8A. 4801E \$-200         |
| Appropriations  | 8A. 4801E \$350        |                          |
|                 |                        | 4901E \$-100             |
| 7\. Total       | 4901E                  |                          |
| resources CALC  | [\$150]{.underline}    | 4902E [\$                |
|                 |                        | 300]{.underline}         |
| Status of       | 11\. \$500             |                          |
| resources       |                        | \$ 0                     |
|                 | 12\. NA                |                          |
| 8A. Obligations |                        | 11\. \$ 0                |
| incurred        | 13\. 4831E \$-350      |                          |
|                 |                        | 12\. NA                  |
| 11\. Total      | **4931E \$-150**       |                          |
| status CALC     |                        | 13\. 4831E \$350         |
|                 | 14C.4801E \$350        |                          |
| 12\. Obligated  |                        | **4931E \$150**          |
| balance, net    | 4831E \$-350           |                          |
| 10/1            |                        | 14C. 4801E \$-200        |
|                 | 14D.4901E \$150        |                          |
| 13\. Obligated  |                        | 4831E \$350              |
| balance         | **4931E \$-150**       |                          |
| transferred,    |                        | 14D. 4901E \$-100        |
| net (+ or -)    | 15\. 4902E \$ 0        |                          |
|                 |                        | **4931E \$150**          |
| 14C. Obligated  |                        |                          |
| balance, net,   |                        | 15\. 4902E \$300         |
| end of period   |                        |                          |
|                 |                        |                          |
| Undelivered     |                        |                          |
| orders          |                        |                          |
|                 |                        |                          |
| 14D. Obligated  |                        |                          |
| balance, net,   |                        |                          |
| end of period   |                        |                          |
|                 |                        |                          |
| Accounts        |                        |                          |
| payable         |                        |                          |
|                 |                        |                          |
| 15\. Outlays    |                        |                          |
+-----------------+------------------------+--------------------------+
| 14\.            | 8\. \$500              | 8\. \$ 0                 |
| Calculation for |                        |                          |
| line 15         | -3A, B, D NA           | -3A, B, D NA             |
|                 |                        |                          |
|                 | -4A NA                 | -4A NA                   |
|                 |                        |                          |
|                 | +12 NA                 | +12 NA                   |
|                 |                        |                          |
|                 | \+ or - 13 \$-500      | \+ or - 13 \$500         |
|                 |                        |                          |
|                 | -(-14A NA              | -(-14A NA                |
|                 |                        |                          |
|                 | -14B NA                | -14B NA                  |
|                 |                        |                          |
|                 | +14C \$ 0              | +14C -(+150)             |
|                 |                        |                          |
|                 | [+14D)]{.underline}    | [+14D)]{.underline}      |
|                 | [\$ 0]{.underline}     | [-(+50)]{.underline}     |
|                 |                        |                          |
|                 | 15\. \$ 0              | 15\. \$300               |
+-----------------+------------------------+--------------------------+
| 15\. FMS 2108   | 5\. 1010E \$ 0         | 5\. 1010E \$200          |
|                 |                        |                          |
| Column 5:       | 9\. 4801E \$350        | 9\. 4801E \$-200         |
| Postclosing     |                        |                          |
| unexpended      | 4831E \$-350           | 4831E \$350              |
| balance         |                        |                          |
|                 | 10\. 4901E \$150       | 10\. 4901E \$-100        |
| Column 9:       |                        |                          |
| Undelivered     | **4931E \$-150**       | **4931E \$150**          |
| orders          |                        |                          |
|                 | Columns 5 + 6 + 7 + 8  | Columns 5 + 6 + 7 + 8 =  |
| Column 10:      | = Columns 9 + 10 +11   | Columns 9 + 10 +11       |
| Accounts        |                        |                          |
| payable         | \$0 = \$0              | \$200 = \$150 + \$50     |
|                 |                        |                          |
| Column 11:      |                        |                          |
| Unobligated     |                        |                          |
| balance         |                        |                          |
+-----------------+------------------------+--------------------------+
| 16\. Net Cost   | Costs                  | Costs                    |
| Statement       |                        |                          |
|                 | 6100E                  | 6100E                    |
|                 | [\$150]{.underline}    | [\$200]{.underline}      |
|                 |                        |                          |
|                 | Net cost \$150         | Net cost \$200           |
+-----------------+------------------------+--------------------------+
| 17\. Statement  | 1A. 4119E \$500        | 1A.                      |
| of Budgetary    |                        |                          |
| Resources       | 5\. Total resources    | 5\. Total resources CALC |
|                 | CALC \$500             | NA                       |
|                 |                        |                          |
|                 | 6A. 4801E-B \$350      | 6A. 4801E-B \$-200       |
|                 |                        |                          |
|                 | 4901E-B \$150          | 4901E-B \$-100           |
|                 |                        |                          |
|                 | 9\. Total status CALC  | 4902E \$300              |
|                 | \$500                  |                          |
|                 |                        | 9\. Total status CALC    |
|                 | 10\. 4801E-B \$350     | \$0                      |
|                 |                        |                          |
|                 | 4901E-B \$150          | 10\. 4801E-B \$-200      |
|                 |                        |                          |
|                 | 13\. 4831E \$-350      | 4901E-B \$-100           |
|                 |                        |                          |
|                 | 4931E \$-150           | 4902E \$300              |
|                 |                        |                          |
|                 | 14C. 4801E \$350       | 13\. 4831E \$350         |
|                 |                        |                          |
|                 | 4831E \$-350           | 4931E \$150              |
|                 |                        |                          |
|                 | 14D. 4901E \$150       | 14C. 4801E \$-200        |
|                 |                        |                          |
|                 | 4931E \$-150           | 4831E \$350              |
|                 |                        |                          |
|                 | 15\. Total outlays     | 14D. 4901E \$-100        |
|                 | CALC: \$0              |                          |
|                 |                        | 4931E \$150              |
|                 | 10 - 11 +12 + or -     |                          |
|                 | 13 - (-14A-14B +14C    | 15\. Total outlays CALC: |
|                 | +14D)                  | \$300                    |
|                 |                        |                          |
|                 | Should also = 4902E    | 10 - 11 +12 + or - 13 -  |
|                 | \$0                    | (-14A-14B +14C +14D)     |
|                 |                        |                          |
|                 |                        | Should also = 4902E      |
|                 |                        | \$300                    |
+-----------------+------------------------+--------------------------+
| 18\. Statement  | 1A. Obs incurred 4801E | 1A. Obs incurred 4801E   |
| of Financing    | \$350                  | \$-200                   |
|                 |                        |                          |
|                 | (Line 6A SoBR) 4901E   | (Line 6A SoBR) 4901E     |
|                 | [\$150]{.underline}    | \$-100                   |
|                 |                        |                          |
|                 | \$500                  | 4902E                    |
|                 |                        | [\$300]{.underline}      |
|                 | 9\. (Inc) dec in       |                          |
|                 | undelivered            | \$ 0                     |
|                 |                        |                          |
|                 | orders 4801e \$-350    | 9\. (Inc) dec in         |
|                 |                        | undelivered              |
|                 | 21\. Net cost \$150    |                          |
|                 |                        | orders 4801e \$200       |
|                 |                        |                          |
|                 |                        | 21\. Net cost \$200      |
+-----------------+------------------------+--------------------------+
| 19\. Statement  | 1\. Net cost \$150     | 1\. Net cost \$200       |
| of Changes in   |                        |                          |
| Net Position    | 2A. 5700E \$150        | 2A. 5700E \$ 0           |
|                 |                        |                          |
|                 | 3\. CALC: 2-1 \$ 0     | 3\. CALC: 2-1 \$ 0       |
|                 |                        |                          |
|                 | 6\. 3100E-B \$ 0       | 6\. 3100E-B \$150        |
|                 |                        |                          |
|                 | 7\. CALC \$ 0          | 7\. CALC \$150           |
+-----------------+------------------------+--------------------------+
| 20\. Balance    | Assets:                | Assets:                  |
| Sheet           |                        |                          |
|                 | 1 1010E \$ 0           | 1 1010E \$200            |
|                 |                        |                          |
|                 | 3\. CALC \$ 0          | 3\. CALC: 1+2 \$200      |
|                 |                        |                          |
|                 | Liabilities:           | Liabilities:             |
|                 |                        |                          |
|                 | 4\. 2110E \$ 0         | 4\. 2110E \$ 50          |
|                 |                        |                          |
|                 | 6\. CALC \$ 0          | 6\. CALC: 4+5 \$ 50      |
|                 |                        |                          |
|                 | Net Position:          | Net Position:            |
|                 |                        |                          |
|                 | 7\. 3100E \$ 0         | 7\. 3100E \$150          |
|                 |                        |                          |
|                 | 8\. 3310E \$ 0         | 8\. 3310E \$ 0           |
|                 |                        |                          |
|                 | 9\. Total net position | 9\. Total net position   |
|                 |                        |                          |
|                 | CALC: 7+8 \$ 0         | CALC: 7+8 \$150          |
|                 |                        |                          |
|                 | 10\. Total liabilities | 10\. Total liabilities   |
|                 | and net position       | and net position         |
|                 |                        |                          |
|                 | CALC: 6+9 \$ 0         | CALC: 6+9 \$200          |
+-----------------+------------------------+--------------------------+

**Account Title:** Expended Authority, Transferred- Unpaid

**Account Number:** 4931

**Normal Balance:** Either

**Type of Account:** Posting

Definition: The amount of unpaid expenditures transferred to or from
another appropriation. Unpaid expenditures are for : (a) services
performed by employees, contractors, vendors, carriers, grantees,
lessor, and other government funds; (b) goods and tangible property
received; and (c) programs for which no current service or performance
is required (i. e., annuities, insurance claims, other benefit payments,
loans, etc.).