**Reappropriations of Expired Funds**

1\. *To record a reappropriation of expired authority to an unexpired
account.*

[Losing Account]{.underline}

4650 Alloments - Expired Authority 100

**4396 Authority Permanently Not**

**Available Pursuant to P.L. (6e) 100**

[Losing Account SF 133]{.underline}

2A 4201 100

6E 4396 [\<100\>]{.underline}

7 0

10D 4650 0

11 0

[Closing Entries]{.underline}

**4396 Authority Permanently Not**

**Available Pursuant to P.L. (6e) 100**

4201 Total Actual Resources - Collected 100

[Gaining Account Transaction]{.underline}

**4150 Reappropriations (1a) 100**

4450 Unapportioned Authority - Available (10d) 100

[Gaining Account SF 133]{.underline}

1A 4150 100

7 0

10D 4450 100

11 100

[Closing Entries]{.underline}

4201 Total Actual Resources - Collected 100

4150 Reappropriations 100

**Reappropriations of Unexpired Funds**

1\. *To record a reappropriation of unexpired authority to an unexpired
account.*

[Losing Account Transactions]{.underline}

4510 Apportionments 50

4610 Allotments - Realized Resources\* 50

4450 Unapportioned Authority - Available 100

**4170 Transfers - Current Year Authority(line 1d) 200**

**(or)**

**4190 Transfers - Prior-Year Budgetary Resources (line 2b)**

\* If committed funds are transferred, they must be decommitted first.

[Losing Account SF 133]{.underline}

1A 4119 200

1D **4170** [\<200\>]{.underline}

7 0

11 0

1\. *To consolidate new authority and close reductions to authority.*

[Gaining Account Transactions]{.underline}

**4170 Transfers Current Year Authority**

**(line 1d) 200**

**(or)**

**4190 Transfers - Prior-Year Authority (line 2b)**

4450 Unapportioned Authority - Available 200

(and)

**4150 Reappropriations (line 1a) 200**

**4396 Authority Permanently Not Available**

**Pursuant to P.L. (Line 6e) 200**

[Gaining Account SF 133]{.underline}

1A **4150** 200

1D **4170** 200

6E **4396** [\<200\>]{.underline}

7 200

10D 4450 [200]{.underline}

11 200

[Losing Account]{.underline}

**4170 Transfers - Current Year Authority 200**

**(or)**

**4190 Transfers - Prior-Year Authority**

**4201 Total Actual Resources - Collected 200**

[Losing Account SF 133]{.underline}

1A 4119 200

1D **4170** [\<200\>]{.underline}

7 0

11 0

[Gaining Account]{.underline}

**4396 Authority Perm. Not**

**Available Pursuant to P.L. 200**

4201 Total Actual Resources - Collected 200

**4150 Reappropriations 200**

**4170 Transfers - Current Year Authority 200**

**(or)**

**4190 Transfers - Prior-Year Authority**

**Rescissions**

**Transactions that affect lines 1a, 1b,and 1c:**

1\. *To record current year rescissions. (data elements needed for 4392
to distinguish between type of resource.)*

4450 Unapportioned Authority

4392 Rescissions - **Current Year**

2\. *To close Current Year Rescissions.*

4392 Rescissions - **Current Year**

4201 Total Actual Resources - **Collected**

**Transactions affecting line 6b.**

1\. *To record rescissions of prior year balances.*

4450 Unapportioned Authority

**4393 Rescissions - Prior-Year**

2\. *To close rescissions of prior year balances.*

**4393 Rescissions - Prior-Year**

4201 Total Actual Resources - **Collected**

**Transactions affecting line 6e.**

1\. *To record a general provision of an appropriations act that
specifies an amount to be reduced from more than one account. e.g.,
Gramm-Rudman-Hollings or Sequestration*.

4450 Unapportioned Authority

**4396 Authority Permanently Not Available Pursuant To Public Law**

2\. *To close Authority Permanently Not Available Pursuant To Public
Law.*

**4396 Authority Permanently Not Available Pursuant To Public Law**

4201 Total Actual Resources - **Collected**

**Sample Transactions of Collected vs. Receivable**

+---+---+---+-----+---------------------------------+-------+--------+
|   |   |   |     | **BUDGETARY TRIAL BALANCE       |       |        |
|   |   |   |     | DERIVED FROM CASE**             |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **Agency ABC (Performing)**     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **(Year 2)**                    |       |        |
+===+===+===+=====+=================================+=======+========+
|   |   |   |     | 4210 Anticipated Reimbursements | 725   | 725    |
|   |   |   |     | and Other Income                |       |        |
|   |   |   |     |                                 | 275   | 295    |
|   |   |   |     | 4220 Unfilled Customer Orders   |       |        |
|   |   |   |     | **(A)**                         | 200   | 200    |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4220 Unfilled Customer Orders   | 130   | [130]  |
|   |   |   |     | **(N)**                         |       | {.unde |
|   |   |   |     |                                 | 20    | rline} |
|   |   |   |     | **4252 Reimbursements and Other |       |        |
|   |   |   |     | Income Earned - Collected**     | 1,350 | 1,350  |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4590 Apportionments Unavail     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4801 Undelivered Orders -       |       |        |
|   |   |   |     | Unpaid                          |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4870 Downward Adj Pr-Yr         |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | Obligations                     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4901 Expended Auth - Unpaid     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4902 Expended Auth - Paid       |       |        |
+---+---+---+-----+---------------------------------+-------+--------+

(Excerpt from Reimbursable Case Studies)

*22B. Agency ABC notified Agency DEF and recorded earnings for
Reimbursable work performed.*

[Budgetary]{.underline}

**4251 Reimbursements and Other Income Earned**

**- Receivable** 200

4220 Unfilled Customer Orders (N) 200

[Proprietary]{.underline}

1310 Accounts Receivable 200

5200 Revenue from Services Provided 200

+---+---+---+-----+---------------------------------+-------+--------+
|   |   |   |     | **BUDGETARY PRE-CLOSING TRIAL   |       |        |
|   |   |   |     | BALANCE**                       |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **Agency ABC (Performing)**     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **(Year 2)**                    |       |        |
+===+===+===+=====+=================================+=======+========+
|   |   |   |     | 4210 Anticipated Reimbursements | 725   | 725    |
|   |   |   |     | and Other Income                |       |        |
|   |   |   |     |                                 | 275   | 295    |
|   |   |   |     | 4220 Unfilled Customer Orders   |       |        |
|   |   |   |     | **(A)**                         | 200   | 200    |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **4251 Reimbursements and Other | 130   | [130]  |
|   |   |   |     | Income Earned - Receivable**    |       | {.unde |
|   |   |   |     |                                 | 20    | rline} |
|   |   |   |     | **4252 Reimbursements and Other |       |        |
|   |   |   |     | Income Earned - Collected**     | 1,350 | 1,350  |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4590 Apportionments Unavail     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4801 Undelivered Orders -       |       |        |
|   |   |   |     | Unpaid                          |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4870 Downward Adj Pr-Yr         |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | Obligations                     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4901 Expended Auth - Unpaid     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4902 Expended Auth - Paid       |       |        |
+---+---+---+-----+---------------------------------+-------+--------+

[SF-133 REPORT ON BUDGET EXECUTION]{.underline}

**AGENCY ABC (PERFORMING)**

**YEAR 2**

1\. BUDGET AUTHORITY:

A. Appropriations

2\. UNOBLIGATED BALANCE:

3\. SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (GROSS):

A. Earned

1\. Collected **(4252)** 130

2\. Receivable from Federal Sources **(4251)** 200

B. Change in Unfilled Customer Orders

1\. Advance Received

2\. Without Advance from Federal Source

C. Anticipated for Rest of Year

1\. Advance for Anticipated Orders

2\. Without Advance (4210) 725

D. Transfers from Trust Funds

1\. Collected

2\. Anticipated

4\. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual (4870) 20

5\. TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW \_\_\_\_:

6\. PERMANENTLY NOT AVAILABLE:

7\. TOTAL BUDGETARY RESOURCES 1,075

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

8\. OBLIGATIONS INCURRED:

D. Reimbursable Obligations (4801+4901+4902) 350

9\. UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned

1\. Balance Currently Available

2\. Anticipated (4590) 725

B. Exempt from Apportionment

C. Other

10\. UNOBLIGATED BALANCE NOT AVAILABLE:

11\. TOTAL STATUS OF BUDGETARY RESOURCES 1,075

12\. OBLIGATED BALANCE, NET AS OF OCT 1 (4801) 275

13\. OBLIGATED BALANCE TRANSFERRED, NET (+ OR -)

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

A. Accounts Receivable **(4251)** 200

B. Unfilled Customer Orders

1\. Federal Sources Without Advance

2\. Federal Sources With Advance

3\. Non-Federal Sources With Advance

C. Undelivered Orders (4801+4870) 275

D. Accounts Payable (4901) 200

15\. OUTLAYS:

A. Disbursements (4902) 130

B. Collections **(4252)** (130)

**CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE**

*C1. Consolidate resources.*

[Budgetary]{.underline}

4201 Total Actual Resources - Collected 130

**4252 Reimbursements and Other Income**

**Earned - Collected** 130

4590 Apportionments Unavailable 725

4210 Anticipated Resources and Other Income 725

*C3. Close expended authority*.

[Budgetary]{.underline}

4902 Expended Authority - Paid 130

4201 Total Actual Resources - Collected 130

*C4. To consolidate adjustments to Undelivered Orders*

[Budgetary]{.underline}

4801 Undelivered Orders - Unpaid 20

4870 Downward Adjustments of Prior Year

Undelivered Orders 20

+---+---+---+-----+---------------------------------+-------+--------+
|   |   |   |     | **BUDGETARY POST-CLOSING TRIAL  |       |        |
|   |   |   |     | BALANCE**                       |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **Agency ABC (Performing)**     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **(Year 2)**                    |       |        |
+===+===+===+=====+=================================+=======+========+
|   |   |   |     | 4220 Unfilled Customer Orders   | 275   | 275    |
|   |   |   |     | **(A)**                         |       |        |
|   |   |   |     |                                 | 200   | [200]  |
|   |   |   |     | **4251 Reimbursements and Other |       | {.unde |
|   |   |   |     | Income Earned - Receivable**    | 475   | rline} |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4801 Undelivered Orders -       |       | 475    |
|   |   |   |     | Unpaid                          |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4901 Expended Auth - Unpaid     |       |        |
+---+---+---+-----+---------------------------------+-------+--------+

  -----------------------------------------------------------------------
  4220 + **4251** = 4801 + 4901

  -----------------------------------------------------------------------

(YEAR 3)

*Agency ABC received payment from Agency DEF for Reimbursable work
performed in a previous year and liquidated a payable.*

[Budgetary]{.underline}

**4252 Reimbursements and Other Income**

**Earned - Collected** 200

**4251 Reimbursements and Other Income**

**Earned - Receivable** 200

4901 Expended Authority - Unpaid 200

4902 Expended Authority - Paid 200

[Proprietary]{.underline}

1010 Fund Bal w/Treasury 200

1310 Accounts Receivable 200

2110 Accounts Payable 200

1010 Fund Bal w/Treasury 200

+---+---+---+-----+---------------------------------+-------+--------+
|   |   |   |     | **BUDGETARY PRE-CLOSING TRIAL   |       |        |
|   |   |   |     | BALANCE**                       |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **Agency ABC (Performing)**     |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | **(Year 2)**                    |       |        |
+===+===+===+=====+=================================+=======+========+
|   |   |   |     | 4220 Unfilled Customer Orders   | 275   | 275    |
|   |   |   |     | **(A)**                         |       |        |
|   |   |   |     |                                 | 200   | [200]  |
|   |   |   |     | **4252 Reimbursements and Other |       | {.unde |
|   |   |   |     | Income Earned - Collected**     | 475   | rline} |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4801 Undelivered Orders -       |       | 475    |
|   |   |   |     | Unpaid                          |       |        |
|   |   |   |     |                                 |       |        |
|   |   |   |     | 4902 Expended Auth - Paid       |       |        |
+---+---+---+-----+---------------------------------+-------+--------+

[SF-133 REPORT ON BUDGET EXECUTION]{.underline}

**AGENCY ABC (PERFORMING)**

**YEAR 3**

1\. BUDGET AUTHORITY:

A. Appropriations

2\. UNOBLIGATED BALANCE:

3\. SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (GROSS):

A. Earned

1\. Collected **(4252)** 200

2\. Receivable from Federal Sources **(4251)** (200)

B. Change in Unfilled Customer Orders

1\. Advance Received

2\. Without Advance from Federal Source

C. Anticipated for Rest of Year

1\. Advance for Anticipated Orders

2\. Without Advance

D. Transfers from Trust Funds

1\. Collected

2\. Anticipated

4\. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual

5\. TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW \_\_\_\_:

6\. PERMANENTLY NOT AVAILABLE:

7\. TOTAL BUDGETARY RESOURCES 0

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

8\. OBLIGATIONS INCURRED:

D. Reimbursable Obligations (4901+4902) 0

9\. UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned

1\. Balance Currently Available

2\. Anticipated

B. Exempt from Apportionment

C. Other

10\. UNOBLIGATED BALANCE NOT AVAILABLE:

11\. TOTAL STATUS OF BUDGETARY RESOURCES 0

12\. OBLIGATED BALANCE, NET AS OF OCT 1 (4801) 275

13\. OBLIGATED BALANCE TRANSFERRED, NET (+ OR -)

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

A. Accounts Receivable

B. Unfilled Customer Orders

1\. Federal Sources Without Advance

2\. Federal Sources With Advance

3\. Non-Federal Sources With Advance

C. Undelivered Orders (4801) 275

D. Accounts Payable

15\. OUTLAYS:

A. Disbursements 200

B. Collections **(4252)** (200)

**CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE**

*C1. Consolidate resources.*

[Budgetary]{.underline}

4201 Total Actual Resources - Collected 200

**4252 Reimbursements and Other Income**

**Earned - Collected** 200

**Sample Transactions - Paid/Unpaid Undelivered Orders & Expended
Authority**

**[Year 1]{.underline}**

*1. Receive Appropriation and funds are fully apportioned and alloted.*

[Budgetary]{.underline}

4119 Other Appropriations Realized 1,000

4610 Allotments - Realized Resources 1,000

[Proprietary]{.underline}

1010 Fund Balance w/Treasury 1,000

3100 Appropriated Capital 1,000

*2. Record a Travel Order.*

[Budgetary]{.underline}

4610 Allotments - Realized Resources 300

**4801 Undelivered Orders - Unpaid** 300

[Proprietary]{.underline}

None

*3. Issued a Travel Advance.*

[Budgetary]{.underline}

**4801 Undelivered Orders - Unpaid** 100

**4802 Undelivered Orders - Paid** 100

[Proprietary]{.underline}

1410 Advances to Others 100

1010 Fund Balance w/Treasury 100

**[Preclosing Trial Balance for Year 1]{.underline}**

1010 900

1410 100

3100 [1,000]{.underline}

1,000 1,000

4119 1,000

4610 700

**4801** 200

**4802** [100]{.underline}

1,000 1,000

**[SF 133 Line Entries]{.underline}**

1a (4119) [1,000]{.underline}

7 1,000

8 (**4801** + **4802**) 300

9 (4610) [700]{.underline}

11 1,000

14 (**4801**) 200

15 (**4802**) 100

**[Closing Entries]{.underline}**

C1. 4610 Allotments - Realized Resources 700

4450 Unapportioned Authority - Available 700

C2. 4201 Total Actual Resources - Collected 1,000

4119 Other Appropriations Realized 1,000

**[Postclosing Trial Balance]{.underline}**

1010 900

1410 100

3100 [1,000]{.underline}

1,000 1,000

4201 1,000

4450 700

**4801** 200

**4802** [100]{.underline}

1,000 1,000

  -----------------------------------------------------------------------
  4201 = 4450 + **4801** + **4802**

  -----------------------------------------------------------------------

**[Year 2]{.underline}**

*1. To Apportion/Allot funds.*

[Budgetary]{.underline}

4450 Unapportioned Authority - Available 700

4610 Allotments - Realized Resources 700

[Proprietary]{.underline}

None

*2. To recognize Completion of Travel.*

[Budgetary]{.underline}

**4801 Undelivered Orders - Unpaid** 200

**4802 Undelivered Orders - Paid** 100

**4901 Expended Authority - Unpaid** 200

**4902 Expended Authority - Paid** 100

[Proprietary]{.underline}

6100 Operating/Program Expenses 300

1410 Advances to Others 100

2110 Accounts Payable 200

3100 Appropriated Capital 300

5700 Appropriated Capital Used 300

**[Preclosing Trial Balance for Year 2]{.underline}**

1010 900

2110 200

3100 700

5700 300

6100 [300]{.underline}

1,200 1,200

4201 1,000

4610 700

**4901** 200

**4902** [100]{.underline}

1,000 1,000

**[SF133 Line Entries]{.underline}**

2a (4450) [\$700]{.underline}

7 700

8 (**4801**+**4802**+**4901**+**4902**)

\<200\>+\<100\>+200+100 0

9 4610 [700]{.underline}

11 700

12 4801 (BB) 200

14 4901 (EB) 200

15 0

**[Closing entries - Year 2]{.underline}**

[Budgetary]{.underline}

*C1. To consolidate unexpended authority.*

4610 Allotments - Realized Resources 700

4450 Unapportioned Authority 700

*C2. To close expended authority paid.*

**4902 Expended Authority - Paid** 100

4201 Total Actual Resources - Collected 100

[Proprietary]{.underline}

5700 Appropriated Capital Used 300

6100 Operating/Program Expenses 300

[Postclosing Trial Balance]{.underline}

1010 900

2110 200

3100 [700]{.underline}

900 900

4201 900

4450 700

**4901** [200]{.underline}

900 900

  -----------------------------------------------------------------------
  4201 = 4450 + **4901**

  -----------------------------------------------------------------------

**[Year 3]{.underline}**

*1. To liquidate accounts payable.*

[Budgetary]{.underline}

**4901 Expended Authority - Unpaid** 200

**4902 Expended Authority - Paid** 200

[Proprietary]{.underline}

2110 Accounts Payable 200

1010 Fund Balance with Treasury 200

[Preclosing Trial Balance]{.underline}

1010 700

3100 [700]{.underline}

700 700

4201 900

4450 700

**4902** [200]{.underline}

900 900

[SF-133]{.underline}

2a. (4450) [700]{.underline}

7\. 700

8\. (**4901**+**4902**)

\<200\>+200 0

10d. (4450) [700]{.underline}

11\. 700

12\. (4901) 200

14\. (4901) 0

15b. (4902) 200

**Apportionments Unavailable**

*1. Agency ABC anticipated reimbursable activity.*

[Budgetary]{.underline}

4210 Anticipated Reimbursements and Other Income 2,000

4450 Unapportioned Authority (R) 2,000

[Proprietary]{.underline}

None

*2. The agency received the SF 132 Apportionment Schedule from OMB and
properly recorded the change in status. OMB apportioned \$1,000 of the
\$2,000 reimbursable authority requested.*

[Budgetary]{.underline}

4450 Unapportioned Authority (R) 1,000

**4590 Apportionments Unavailable** 1,000

[Proprietary]{.underline}

None

*7. Agency ABC received an order and an advance from agency DEF.*

[Budgetary]{.underline}

4220 Unfilled Customer Orders (A) 600

4210 Anticipated Reimb & Other Income 600

**4590 Apportionments Unavailable** 600

4610 Allotments - Realized Resources 600

[Proprietary]{.underline}

1010 Fund Balance with Treasury 600

2310 Advances from Others 600

*9. Agency ABC recorded earnings and notified agency DEF.*

[Budgetary]{.underline}

4252 Reimbursements & Other Inc. Earned - Coll. 600

4220 Unfilled Customer Orders (A) 600

[Proprietary]{.underline}

2310 Advances from Others 600

5200 Revenue from Services Provided 600

*10. Agency ABC received an order without an advance from agency DEF.*

[Budgetary]{.underline}

4220 Unfilled Customer Orders (N) 150

4210 Anticipated Reimbursements & Other Inc. 150

**4590 Apportionments Unavailable** 150

4610 Allotments - Realized Resources 150

[Proprietary]{.underline}

None

[Pre-closing Trial Balance]{.underline}

4210 1,250

4220 (N) 150

4252 600

4450 1,000

**4590** 250

4610 [750]{.underline}

2,000 2,000

[SF-133]{.underline}

3a1 (4252) 600

3b2 (4220)(N) 150

3c2 (4210) [1,250]{.underline}

7 2,000

9a1 (4610) 750

10a **(4590)** 250

10d (4450) [1,000]{.underline}

11 2,000

**Appropriation Trust Fund Expenditure Transfers**

**Transactions that affect SF 133 line 3D:**

*1. To record the anticipated appropriation for trust fund expenditure
transfer.*

[General Fund Books]{.underline}

[Budgetary]{.underline}

**4215 Anticipated Appropriation Trust Fund Expenditure Transfers**

4450 Unapportioned Authority - Available

[Proprietary]{.underline}

None

*2. To record the realization of the anticipated appropriation
transfer.*

[Budgetary]{.underline}

**4225 Appropriation Trust Fund Expenditure Transfers - Uncollected**

**4215 Anticipated Appropriation Trust Fund Expenditure Transfers**

[Proprietary]{.underline}

1310 Accounts Receivable

2320 Deferred Credits

*3. To expend authority to be reimbursed by the Trust Fund.*

[Budgetary]{.underline}

**4801 Undelivered Orders - Unpaid**

**4901 Expended Authority - Unpaid**

[Proprietary]{.underline}

6100 Operating/Program Expenses

2100 Accrued Liabilities - Other