***Emergency, contingent appropriations****are amounts designated as emergency appropriations by the Congress pursuant to the Budget Enforcement Act and contingent on the President informing the Congress that the amount has been designated as an emergency requirement.*

· *When the appropriation is enacted, include the full amount of the appropriation on line 1A of the SF 133 and subtract the amount representing the funds the President has not yet designated as emergency requirements on line 5 except on the September 30th SF 133.*

· *If the President designates a contingent emergency appropriation from a prior year as an emergency requirement, include the amount on line 1A of the SF 133 in the year of the presidential designation.  This paragraph applies to contingent emergency appropriations enacted in fiscal year 1999 or earlier.*

An appropriation for $2,000 (multi-year) was enacted, of which $1,000 has been designated as emergency appropriations by Congress but where the President has not yet informed the Congress that the amount is designated as an emergency requirement.

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

2. To record budgetary authority apportioned by OMB and available for allotment *($1,000 is apportioned, the remaining amount is for emergencies and not yet designated by the President)*.  

3. To record authority temporarily unavailable pursuant to public law.  *(Portion of appropriation related to emergencies and not available).*

4. To record allotment of authority.  

5. Purchase request for $500, was approved. (Commitment)

6. To record current-year undelivered orders without an advance.

7. To record current-year undelivered orders with an advance of $250.

8. To record the delivery of goods and accrue a liability.

9. To record the delivery of prepaid goods.  

10. Payment schedule certified and confirmed.

**Pre - Closing Adjusted Trial Balance**

**QTR 1**

**Closing Entries for Quarter 1 Reporting**

1.   To record the closing of revenue, expense and other financing source accounts to

      cumulative results of operations.

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

**Post- Closing Trial Balance**

**QTR 1**

###### SF133:  REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

# QTR 1

## BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations (4119E)2,000

5. Temporarily Not Available (-) (4395 E)(1,000)

7. **Total Budgetary Resources**  1,000

## STATUS OF BUDGETARY RESOURCES

##### 8. Obligations Incurred:

##### A. Direct (4902E)500

9. Unobligated Balance:

A. Apportioned (4610E)    500

11. **Total Status of Budgetary Resources**1,000

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays 

A. Disbursements (4902E)500

**Reversing Entries**

1.  To reverse the entry to record the closing of revenue, expense and other financing 

     source accounts to cumulative results of operations.

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

      unexpended appropriations.

**Beginning Trial Balance**

**QTR 4**

###### QTR 4

The President informed the Congress that the $1,000 (as indicated on page 1) has been designated as an emergency requirement.

1. To record authority previously unavailable as available *(relates to transaction #3 on page 2.  In addition, this amount needs to be apportioned by OMB)*.  

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

3. To record allotment of authority.  

**Pre - Closing Adjusted Trial Balance**

**QTR 4**

Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to cumulative results of operations.

2.   To record the consolidation of actual net-funded resources.

3. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority.

4.  To record the closing of Expended Authority - Paid.

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

**Post- Closing Trial Balance**

**QTR 4**

###### SF133:  REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

# For Year Ended September 30, 20XX

## BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations (4119E)2,000

7. **Total Budgetary Resources**2,000

## STATUS OF BUDGETARY RESOURCES

##### 8. Obligations Incurred:

##### A. Direct (4902E)500

9. Unobligated Balance:

A.  Apportioned (4610E) 1,500

11. **Total Status of Budgetary Resources**2,000

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays 

A. Disbursements (4902E)500

**USSGL 2108 Year-end Closing Statement**

###### For Year Ended September 30, 20XX

### Column 5   Postclosing Unexpended Balance (1010E)                         1,500

Column 11 Unobligated Balance (4610E)                                             1,500

**Balance Sheet**

###### For Year Ended September 30, 20XX

##### Assets 

Intragovernmental Assets

1.  Fund Balance With Treasury (1010E)                                           1,500

15.  Total Assets                                                                               1,500

Liabilities

Intragovernmental Liabilities

16.  Accounts Payable    0

27.  Total Liabilities                                                                                0

##### Net Position

       29.  Unexpended Appropriation (3100E)                                          1,500

       30.  Cumulative Results of Operations    0

       31.  Total Net Position                                                                           0

       32.  Total Liabilities and Net Position                                            1,500

**Statement of Net Cost**

###### For Year Ended September 30, 20XX

Program Costs

1.  Intragovernmental Gross Costs (6100E)                                                500

2.  Less:  Intragovernmental Earned Revenue   0

3.  Intragovernmental Net Costs   0

10.  Total Net Costs of Operations                                                            500

**Statement of Changes in Net Position**

###### For Year Ended September 30, 20XX

**Cum. ResultsUnexp. Approp.**

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

3.  Beginning Balance As Adjusted                                0                        0

Budgetary Financing Sources:

4.  Appropriations received (3101E)                               0                 2,000

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

16.  Total Financing Sources                                           0                 2,000

17.  Net Cost of Operations                                             0  500

18.  Ending Balances                                                       01,500

**Statement of Financing**

###### For Year Ended September 30, 20XX

Resources Used to Finance Activities:

Budgetary Resources Obligated

1.    Obligations Incurred (4801E-B + 4901E-B + 4902E) 500

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 500

**BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR ACTUAL COLUMN FOR 20XX REPORTING**

##### OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E)500

##### BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (sum 4000...6962)2,000

2395 Total new obligations (same as 1000, opposite sign)(500)

2440 Unobligated balance carried forward, end of year (4610E)1,500

##### NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) *BEA Cat. Ind. - D, E*2,000

##### CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000)500

7320 Total outlays (gross) (4902E)(500)

##### OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E)500

### NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200 – (8800...8845), 8895, 8896)2,000

9000 Outlays (net) (sum (8690...8698) – (8800...8845))500

� OMB Circular No. A-11 (2004), Appendix F (page F-3).

� If the appropriation was from fiscal year 1999 or prior, it was not originally scored as budget authority and therefore would be placed on SF 133 line 1A when designated.  OMB Circular No. A-11 (2004), Appendix F-3.

� $1,000 – Annual Appropriation; BEA Cat. Ind. – D (Discretionary) attribute.

  $1,000 – Emergency Appropriation; BEA Cat. Ind. – E (Emergency Discretionary) attribute.

� $1,000 – Annual Appropriation; BEA Cat. Ind. – D (Discretionary) attribute, as defined in

    TFM S2-04-02, Section IV.

  $1,000 – Emergency Appropriation; BEA Cat. Ind. – E (Emergency Discretionary) attribute, as defined in

    TFM S2-04-02, Section IV.

� Closing Entries are for illustrative purposes only.

� Showing SF133 Qtr. 1 for illustrated purposes only.

� $1,000 – Annual Appropriation; BEA Cat. Ind. – D (Discretionary) attribute, as defined in 

   TFM S2-04-02, Section IV.

  $1,000 – Emergency Appropriation; BEA Cat. Ind. – E (Emergency Discretionary) attribute, as defined in 

   TFM S2-04-02, Section IV.

� D – Discretionary attribute, as defined in TFM S2-04-02, Section IV.

� E – Emergency Discretionary attribute, as defined in TFM S2-04-02, Section IV.

Page 1                                                                                                                            Original date: 3/07/02

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