Congressional

Deferral Scenario

Page 1 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

A deferral is any executive branch action or inaction that temporarily withholds, delays 

or effectively precludes the obligation or expenditure of budgetary resources with the 

intent of using the funds before they expire.

1

There are two types of deferrals, Congressional deferrals and Executive Branch deferrals 

under the Impoundment Control Act. Congressional deferrals are spending delays 

embodied in law, which are reported on line 5 of the SF 133. Executive Branch deferrals 

are spending delays included in a special message transmitted to the Congress by the 

President, which are reported on line 10B of the SF 133. Executive Branch deferrals are 

generally effected through the apportionment process; whereas the mechanism for 

congressional deferrals is a law passed by the Congress and signed by the President.

This scenario addresses Congressional Deferrals. There is a separate scenario for 

Executive Branch deferrals.

An appropriation act was passed for $1,000 (multi-year). Subsequently, a law was 

enacted that deferred the $1,000 appropriation.

1. To record the enactment of an appropriation (multi-year) and receipt of warrant. 

20X1 – QTR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

 CR 3101 Unexpended Appropriations – Appropriations 

 Received 1,000

TC 

A104

2. To record authority temporarily unavailable pursuant to public law.

QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4395 Authority Unavailable for Obligation Pursuant 

 to Public Law – Temporary 1,000

Proprietary Entry

None 

TC 

A128

 1 OMB Circular No. A-11 (2004), Section 112.2
 

Congressional

Deferral Scenario

Page 2 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

Pre - Closing Adjusting Trial Balance

20X1 - QTR 1

20X1 - QTR 1 Debit Credit

Budgetary

4119

4395

4450

Total

Proprietary

1010

3101

Total

1,000

 

 0

1,000

1,000

 0

1,000

 

1,000

 0

1,000

1,000

1,000

 2Closing Entries for Quarter 1 Reporting

1. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations Received 1,000

 CR 3100 Unexpended Appropriations Cumulative 1,000 

TC 

F233

Post- Closing Trial Balance

QTR 1

QTR 1 Debit Credit

Budgetary

4119

4395

Total

Proprietary

1010

3100

Total

 1,000

 0

 1,000

 1,000

 0

 1,000

 1,000

 1,000

 

 1,000

 1,000

 2 Closing Entries are for illustrative purposes only.
 

Congressional

Deferral Scenario

Page 3 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

20X1 - QTR 13

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations Received (4119E) 1,000

5. Temporarily Not Available Pursuant to Public Law (4395E) (1,000)

7. Total Budgetary Resources 0

STATUS OF BUDGETARY RESOURCES

11. Total Status of Budgetary Resources 0

 Reversing Entries

1. To reverse the entry to record closing of fiscal year activity that increases 

 unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3100 Unexpended Appropriations Cumulative 1,000 

 CR 3101 Unexpended Appropriations – Appropriations Received 1,000 

TC 

F233

Beginning Trial Balance

QTR 4

QTR 4 Debit Credit

Budgetary

4119

4395

Total

Proprietary

1010

3101

Total

 1,000

 0

 1,000

 1,000

 0

 1,000

 1,000

1,000

1,000

1,000

 

 3 Showing the Quarterly SF-133 for illustration purposes only.
 

Congressional

Deferral Scenario

Page 4 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

20X1 - QTR 4

PRE-CLOSING ENTRY

Congressional deferral does not become available this year. In most cases, Congressional 

deferrals become available in subsequent years. Therefore, USSGL 4395, account must 

be closed at year-end and returned to USSGL 4450.

1. To record reclassification of unavailable authority to unapportioned authority.4

 

20X1 – QTR 4

Budgetary Entry

DR 4395 Authority Unavailable for Obligation Pursuant 

 to Public Law – Temporary 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None 

TC 

F126

Pre - Closing Adjusted Trial Balance

20X1 – Year End

20X1 – YE Debit Credit

Budgetary

4119

4395

4450

Total

Proprietary

1010

3101

Total

1,000

 0

1,000

1,000

 0

1,000

 

 0

1,000

1,000

1,000

1,000

 4 If unavailable amount in USSGL 4395 is not made available/used by year-end, then it must be returned to 

 Unapportioned Authority.
 

Congressional

Deferral Scenario

Page 5 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

Closing Entries

2. To record closing to unexpended appropriations.

20X1 – QTR 4

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations 

 Received 1,000

 CR 3100 Unexpended Appropriations – Cumulative 1,000

TC 

F233

3. To record the consolidation of actual net-funded resources and reductions for 

 withdrawn funds.

20X1 – QTR 4

Budgetary Entry

DR 4201 Total Resources – Collected 1,000

 CR 4119 Other Appropriations Realized 1,000

Proprietary Entry

None

TC 

F204

Post- Closing Trial Balance

20X1-Year End

FY 2004 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

1,000

 0

1,000

1,000

 0

1,000

 

1,000

1,000

 

1,000

1,000
 

Congressional

Deferral Scenario

Page 6 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

For Year Ended September 30, 20X1

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations Received (4119E) 1,000

7. Total Budgetary Resources 1,000

STATUS OF BUDGETARY RESOURCES

10. Unobligated Balance Not Available 

C. Other (4450E) 1,000

11. Total Status of Budgetary Resources 1,000

USSGL 2108 Year-end Closing Statement

For Year Ended September 30, 20X1

Column 5 Postclosing Unexpended Balance (1010E) 1,000

Column 11 Unobligated Balance (4450E) 1,000
 

Congressional

Deferral Scenario

Page 7 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

Balance Sheet

For Year Ended September 30, 20X1

Assets 

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 1,000

15. Total Assets 1,000

Liabilities

Intragovernmental Liabilities

16. Accounts Payable 0

27. Total Liabilities 0

Net Position

 29. Unexpended Appropriation (3100E) 1,000

 30. Cumulative Results of Operations 0

 31. Total Net Position 0

 32. Total Liabilities and Net Position 1,000

Statement of Net Cost

For Year Ended September 30, 20X1

Program Costs

1. Intragovernmental Gross Costs 0

2. Less: Intragovernmental Earned Revenue 0

3. Intragovernmental Net Costs 0

10. Total Net Costs of Operations 0
 

Congressional

Deferral Scenario

Page 8 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

Statement of Changes in Net Position

For Year Ended September 30, 20X1

Cum. Results Unexp. Approp. 

1. Beginning Balances (3100E/3310E) 0 0

3. Beginning Balance As Adjusted 0 0

Budgetary Financing Sources:

4. Appropriations received (3101E) 0 1,000

7. Appropriations used (3107E/5700E) 0 0

16. Total Financing Sources 0 1,000

17. Net Cost of Operations 0 0

18. Ending Balances 0 1,000

Statement of Financing

For Year Ended September 30, 20X1

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4801E-B + 4901E-B + 4902E) 0

11. Total Resources Used to Finance Activities 0 

12. 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) 0

30. Net Cost of Operations 0
 

Congressional

Deferral Scenario

Page 9 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR YEAR ENDED SEPTEMBER 30, 20X1 REPORTING

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (sum 4000...6962) 1,000

2440 Unobligated balance carried forward, end of year (4450E) 1,000

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 1,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200-(8800...8845), 8895, 8896) 1,000

9000 Outlays (net) (sum (8690...8698)-(8800...8845)) 0 
 

Congressional

Deferral Scenario

Page 10 Original date: 3/07/02

 Revised 11/03/2004, per TFM S2 04-02, 2004 Crosswalks

Beginning Balance

20X2 

(CONGRESS)

20X2 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

1,000

 0

1,000

1,000

 0

1,000

 

1,000

1,000

1,000

1,000

20X2

(CONGRESS)

At the end of 20X1 the congressional deferral had not been made available. As a result, 

USSGL account 4395 had to be closed to USSGL 4450. Therefore, at the beginning of 

20X2, the funds in USSGL 4450 had to be made unavailable until the deferral becomes 

available.

To record authority temporarily unavailable pursuant to public law.

20X1 - QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4395 Authority Unavailable for Obligation Pursuant 

 to Public Law – Temporary 1,000

Proprietary Entry

None 

TC 

A128