United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-1

APPROPRIATION TRANSFERS

Transfer of Current Year Funds from One Appropriation to Another Appropriation

This section illustrates the transfer of current year funding from one appropriation 

to another appropriation. In this instance, once the transfer has been accomplished, the 

appropriation making the transfer no longer has budgetary and proprietary control of the 

funds. Budgetary and proprietary responsibility now lies with the appropriation 

receiving the transfer. 

In this example, when funds are transferred, they are transferred from one 

Treasury symbol to another Treasury symbol. Such transfers are usually authorized by 

specific legislation. For example in Public Law 103-126 107 Stat 1328, the appropriation 

Defense Environmental Restoration and Waste Management for the Department of 

Energy contained language to transfer $8 million to the Environmental Protection Agency 

to be used for specific purposes contained in the appropriation. 

The transfer transactions in the following example begin with the anticipated 

transfer of current year funding to another appropriation based on the authority to make 

such a transfer. Although transfers could occur without anticipation, assumptions are 

that both the Transferring agency and the Receiving Agency will record anticipated 

transactions. OMB does not apportion any funding until the transfer is accomplished. 

Both the transferring appropriation and the receiving appropriations are annual in this 

illustration. Transactions are not provided beyond year 1. Since the authority expires, 

transactions will be the same as for appropriation authority whose resources are 

consolidated to SGL account 4201 - Total Actual Resources - Collected.

 The Transferring agency reports the activity on the SF-133 and at the end of the fiscal 

year reports applicable data on the USSGL-2108 and FACTS, and prepares audited 

financial statements. The transferring appropriation ceases budgetary and proprietary 

responsibility once the transfer of funds has been accomplished. 

The Receiving agency reports the activity on the SF-133 and at the end of the fiscal 

year reports applicable data on the USSGL-2108 and FACTS, and prepares audited 

financial statements with applicable data. The Receiving agency assumes budgetary and 

proprietary responsibility once the transfer has occurred. For illustration purposes, the 

receiving appropriation had no funding other than the transfer. 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-2

Conceptual Budgetary Framework

Budget Authority/ Status of Budgetary

Resources to be Controlled = Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4160 Anticipated Transfers - Current Year Authority

4170 Transfers - Current Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid 

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

Initial appropriation: $ 1000

Anticipated Transfer: 300

Actual Transfer and Allotment 100

Committed, Obligated, Expended 50

Expired 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-3

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

Transferring appropriation

Budgetary

4119 Other Appropriations Realized 1,000

4450 Unapportioned Authority - Available 1,000

Proprietary

1010 Fund Balance With Treasury 1,000

3100 Appropriated Capital 1,000

Receiving appropriation

Budgetary and Proprietary

No entries

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

Transferring appropriation

Budgetary

4450 Unapportioned Authority Available 300

4160 Anticipated Transfers -

 Current Year Authority 300

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-4

Receiving appropriation

Budgetary

4160 Anticipated Transfers -

Current year Authority 300

4450 Unapportioned Authority Available 300

Proprietary

No entry

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

Transferring appropriation

Budgetary

4160 Anticipated Transfers -

Current Year Authority 100

4170 Transfers - Current Year Authority 100

Proprietary

3100 Appropriated Capital 100

1010 Fund Balance With Treasury 100

Receiving appropriation

Budgetary

4170 Transfers - Current Year Authority 100

4160 Anticipated Transfers -

Current Year Authority 100

Proprietary

1010 Fund Balance With Treasury 100

3100 Appropriated Capital 100
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-5

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4450 Unapportioned Authority - Available 100

4510 Apportionments 100

Proprietary

No entry

5. The Receiving appropriation allots the $100 received.

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4510 Apportionments 100

4610 Allotments - Realized Resources 100

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-6

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4610 Allotments - Realized Resources 50

4700 Commitments 50

Proprietary

No entry

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4700 Commitments 50

4801 Undelivered Orders - Unpaid 50

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-7

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4801 Undelivered Orders - Unpaid 50

4902 Expended Authority- Paid 50

Proprietary

3100 Appropriated Capital 50

5700 Appropriated Capital Used 50

6100 Operating/Program Expense 50

1010 Fund Balance With Treasury 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-8

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

 Transferring Agency Receiving Agency

GL

Acct

GL

Acct

1010 900 1010 50

3100 900 3100 50

4160 200 4160 200

4170 100 4170 100

4119 1,000 4119 0

4450 700 4450 200

4510 0 4510 0

4610 0 4610 50

4700 0 4700 0

4801 0 4801 0

4902 0 4902 50

5700 0 5700 50

6100 0 6100 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-9

Crosswalk of Appropriation Transfers - Current Year

SF 133

Transferring Agency

Resources:

1A 4119 $ 1000

1D 4170 -100

1E 4160 -200

--------

$ 700

Status:

10D 4450 $ 700

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

Receiving Agency

Resources:

1D 4170 $ 100

1E 4160 200

--------

$ 300

Status:

8A 4902 $ 50

9A1 4610 50

10D 4450 200

--------

$ 300

 

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

 $ 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-10

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

Transferring appropriation

Budgetary

(a) To adjust anticipated transfers to actual.

4160 Anticipated Transfers -

Current Year Authority 200

4450 Unapportioned Authority - Available 200

(b) To consolidate resources 

4201 Total Actual Resources - Collected 900

4170 Transfers - Current Year Authority 100

4119 Other Appropriations Realized 1,000

(c) To close unapportioned authority

4450 Unapportioned Authority - Available 900

4650 Allotments - Expired Authority 900
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-11

Receiving appropriation

Budgetary

(a) To adjust anticipated transfers to actual

4450 Unapportioned Authority - Available 200

4160 Anticipated Transfers -

Current Year Authority 200

(b) To consolidate resources

4201 Total Actual Resources 100

4170 Transfers - Current Year Authority 100

(c) To close unused allotments

4610 Allotments - Realized Resources 50

4650 Allotments - Expired Authority 50

(d) To close expended authority

4902 Expended Authority - Paid 50

4201 Total Actual Resources - Collected 50

Proprietary

(e) To close proprietary income and expense accounts

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-12

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

follows:

 Transferring Agency Receiving Agency

GL

Acct

GL

Acct

1010 900 1010 50

3100 900 3100 50

4201 900 4201 50

4160 0 4160 0

4170 0 4170 0

4119 0 4119 0

4450 0 4450 0

4510 0 4510 0

4610 0 4610 0

4650 900 4650 50

4700 0 4700 0

4801 0 4801 0

4902 0 4902

5700 0 5700 0

6100 0 6100 0
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-13

Transfer of Prior Year Authority

This section illustrates the transfer of prior year funding from one appropriation to 

another appropriation. Once the transfer has been accomplished, the appropriation 

making the transfer no longer has budgetary and proprietary control of the funds. 

Budgetary and proprietary responsibility now lies with the appropriation receiving the 

trnasfer.

When funds are transferred, they are transferred from one Treasury symbol to 

another Treasury symbol. Such transfers are usually authorized by specific legislation. 

Both the Transferring appropriation and the Receiving appropriation are assumed to be 

multi year in this example with both appropriations expiring at the end of the year in 

which the transfer occurs. However, the appropriations having transfer authority could 

be annual, multi year or no year for either the transferring appropriation or for the 

receiving appropriation. And, there could be any combination...annual to multi year, 

multi year to annual, no year to annual, etc... involved in the transfer.

For illustrative purposes, transactions and the results of the transactions are 

presented for the year prior to the transfer. The transfer transactions in the year of the 

transfer begin with the anticipated transfer of prior year funding to another appropriation 

based on the authority to make such a transfer. Although transfers could occur without 

anticipation, assumptions are that both the Transferring agency and the Receiving 

Agency will record anticipated transactions and OMB does not apportion any funding 

until the transfer is accomplished. Transactions are not provided beyond the transfer 

year. Since the authority expires, transactions will be the same as for expired 

appropriation authority whose resources are consolidated to SGL account 4201 - Total 

Actual Resources - Collected.

 The Transferring agency reports the transfer activity on the SF-133 and at the end of the

fiscal year reports applicable data on the USSGL-2108 and FACTS, and prepares audited 

financial statements. The transferring appropriation ceases budgetary and proprietary 

responsibility once the transfer of funds has been accomplished. For illustration 

purposes, the Transferring Agency received an initial appropriation of $1,000 in the 

previous year but did not use any of the authority. In this fiscal year there is an 

anticipated transfer of $300 and an actual transfer of $100. There was no other activity for 

the Transferring agency. 

The receiving appropriation has no other source of funding besides the transfer of 

prior year authority. The Receiving agency reports the transfer activity on the SF-133 as 

well as subsequent activity and at the end of the fiscal year reports applicable data on the 

USSGL-2108 and FACTS, and prepares audited financial statements with applicable data. 

The Receiving agency receives the OMB apportionment and assumes budgetary and 

proprietary responsibility once the transfer has occurred.
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-14

Conceptual Budgetary Framework

Budget Authority/ Status of Budgetary

Resources to be Controlled = Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4180 Anticipated Transfers - Prior Year Authority

4190 Transfers - Prior Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority - Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

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

Initial appropriation: $1000

Anticipated transfer: 300

Actual transfer and allotment: 100

Commitment, obligation, expended: 50

Expired: 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-15

Transactions recorded in the previous fiscal year

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

Transferring appropriation

Budgetary

4119 Other Appropriations Realized 1,000

4450 Unapportioned Authority - Available 1,000

Proprietary

1010 Fund Balance With Treasury 1,000

3100 Appropriated Capital 1,000

Receiving appropriation

Budgetary and Proprietary

No entries

2. A preclosing trial balance from the previous fiscal year for the Transferring and Receiving 

agencies appears as follows:

 Transferring Agency Receiving Agency

GL

Acct

GL

Acct

1010 1,000 1010 0

3100 1,000 3100

4180 4180

4190 4190

4119 1,000 4119 0

4450 1,000 4450

4510 0 4510 0

3. Adjusting and Closing entries
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-16

Transferring Agency

Budgetary

4201 Total Actual Resources - Collected 1,000

4119 Other Appropriations Realized 1,000

Proprietary

No entry

Receiving Agency

Budgetary and Proprietary

No entries 

4. A post closing trial balance for the previous fiscal year for the Transferring and Receiving 

agencies appears as follows:

 Transferring Agency Receiving Agency

GL 

Acct

GL 

Acct

1010 1,000 1010 0

3100 1,000 3100 0

4201 1,000 4201 0

4160 0 4160 0

4190 0 4190 0

4119 0 4119 0

4450 1,000 4450 0

4510 0 4510 0

Transactions recorded in the current fiscal year

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

Transferring appropriation
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-17

Budgetary

4450 Unapportioned Authority -

Available 300

4180 Anticipated Transfers -

Prior Year Authority 300

Proprietary

No entry

Receiving appropriation

Budgetary

4180 Anticipated Transfers -

Prior Year Authority 300

4450 Unapportioned Authority -

Available 300

Proprietary

No entry 

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

Transferring Appropriation

Budgetary

4180 Anticipated Transfers -

Prior year Authority 100

4190 Transfers - Prior Year

Authority 100

Proprietary

3100 Appropriated Capital 100

1010 Fund Balance With Treasury 100
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-18

Receiving Appropriation

Budgetary

4190 Transfers - Prior Year Authority 100

4180 Anticipated Transfers -

Prior Year Authority 100

Proprietary

1010 Fund Balance With Treasury 100

3100 Appropriated Capital 100

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4450 Unapportioned Authority - Available 100

4510 Apportionments 100

Proprietary

No entry

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4510 Apportionments 100

4610 Allotments - Realized Resources 100

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-19

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4610 Apportionments - Realized Resources 50

4700 Commitments 50

Proprietary

No entry

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

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4700 Commitments 50

4801 Undelivered Orders - Unpaid 50

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-20

7. The Receiving appropriation expends a $50 obligation.

Transferring appropriation

Budgetary and Proprietary

No entries

Receiving appropriation

Budgetary

4801 Undelivered Orders - Unpaid 50

4902 Expended Authority - Paid 50

Proprietary

3100 Appropriated Capital 50

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50

1010 Fund Balance With Treasury 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-21

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

Transferring Agency Receiving Agency

GL 

Acct

GL

Acct

1010 900 1010 50

3100 900 3100 50

4201 1,000 4201 0

4180 200 4180 200

4190 100 4190 100

4119 0 4119 0

4450 700 4450 200

4510 0 4510 0

4610 0 4610 50

4700 0 4700 0

4801 0 4801 0

4902 0 4902 50

5700 0 5700 50

6100 0 6100 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-22

 

Crosswalk of Appropriation Transfers - Prior Year

SF 133

Transferring Agency

Resources:

2A 4201 $ 1000

2B 4190 -100

2C 4180 -200

--------

$ 700

Status:

10D 4450 $ 700

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

Receiving Agency

Resources:

2B 4190 $ 100

2C 4180 200

--------

$ 300

Status:

8A 4902 $ 50

9A1 4610 50

10D 4450 200

--------

$ 300

 

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

 $ 50
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-23

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

Transferring appropriation

Budgetary

(a) To adjust anticipated transfers to actual.

4180 Anticipated Transfers -

Prior Year Authority 200

4450 Unapportioned Authority -

Available 200

(b) To consolidate resources 

4190 Transfers - Prior Year Authority 100

4201 Total Actual Resources - Collected 100

(c) To close unapportioned authority

4450 Unapportioned Authority -

Available 900

4650 Expired Authority 900

Proprietary

No entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-24

Receiving appropriation

Budgetary

(a) To adjust anticipated transfers to actual

4450 Unapportioned Authority -

Available 200

4180 Anticipated Transfers -

Prior Year Authority 200

(b) To consolidate resources 

4201 Total Actual Resources - Collected 100

4190 Transfers - Prior Year Authority 100

(c) To close unused allotments

4610 Allotments - Realized Resources 50

4650 Expired Authority 50

(d) To close expended authority

4902 Expended Authority - Paid 50

4201 Total Actual Resources - Collected 50

Proprietray

(a) To close proprietary income and expense accounts

5700 Appropriated Capital Used 50

6100 Operating/Program Expenses 50

 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1996 Appropriation Transfers Page J-25

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

Transferring Agency Receiving Agency

GL

Acct

GL 

Acct

1010 900 1010 50

3100 900 3100 50

4201 900 4201 50 0

4160 0 4160 0

4190 0 4190 0

4119 0 4119 0

4450 0 4450 0

4510 0 4510 0

4610 0 4610 0

4650 900 4650 50

4700 0 4700 0

4801 0 4801 0

4902 0 4902

5700 0 5700 0

6100 0 6100 0