United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 1

 Background 

Background

A few years ago OMB amended their Circular A-34 instructions (SF 133) to require that

adjustments to prior year obligations be recorded and reported separately from current year

obligations. In response to this new requirement, the SGL Board created the following posting

accounts:

4870 Downward Adjustments of Prior Year Undelivered Orders

4880 Upward Adjustments of Prior Year Undelivered Orders

4971 Downward Adjustments of Prior Year Expended Authority - Refunds

4979 Downward Adjustments of Prior Year Expended Authority - Other

4980 Upward Adjustments of Prior Year Expended Authority

Last year OMB revised Circular A-34 instructions once again. This time requiring that we

segregate paid obligations from unpaid obligations. As a result, the SGL Board made the

following changes to the chart of accounts:

4800 Undelivered Orders (now a summary account)

4801 Undelivered Orders - Unpaid (a new posting account)

4802 Undelivered Orders - Paid (a new posting account)

4900 Expended Authority (now a summary account)

4901 Expended Authority - Unpaid (a new posting account)

4902 Expended Authority - Paid (a new posting account)

The SGL board has not yet applied the paid/unpaid concept to the accounts that adjust

obligations, but will do so this year. HHS is taking the lead, on the Board, for proposing the

accounts and related entries for this purpose. The following is a list of changes to the existing

adjustment accounts (this list includes the accounts shown above) that will allow us to record

adjustments to obligations taking into consideration the paid/unpaid concept:

4800 Undelivered Orders (now a summary account)

4801 Undelivered Orders - Unpaid (a new posting account)

4802 Undelivered Orders - Paid (a new posting account)
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 2

 Background 

4870 Downward Adjustments of Prior Year Undelivered Orders (now a summary account)

4871 Downward Adjustments of Prior Year Undelivered Orders - Unpaid (a new posting

account)

4872 Downward Adjustments of Prior Year Undelivered Orders - Paid (a new posting account)

4880 Upward Adjustments of Prior Year Undelivered Orders (now a summary account)

4881 Upward Adjustments of Prior Year Undelivered Orders - Unpaid (a new posting account)

4882 Upward Adjustments of Prior Year Undelivered Orders - Paid (a new posting account)

4900 Expended Authority (now a summary account)

4901 Expended Authority - Unpaid (a new posting account)

4902 Expended Authority - Paid (a new posting account)

4970 Downward Adjustments of Prior Year Expended Authority (a new summary account)

4971 Downward Adjustments of Prior Year Expended Authority - Unpaid

(Previously account # 4979. Added the word "unpaid" and dropped the word "other"-

was already unpaid by definition)

4972 Downward Adjustments of Prior Year Expended Authority - Refunds - Paid (Previously

account # 4971. Added the word "paid" - was already paid by definition)

4980 Upward Adjustments of Prior Year Expended Authority (now a summary account)

4981 Upward Adjustments of Prior Year Expended Authority - Unpaid (a new posting account)

4982 Upward Adjustments of Prior Year Expended Authority - Paid (a new posting account)
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 3

Overview 

Overview

The following 9 scenarios illustrate how these accounts will be used to record financial events and

where the accounts will be reported on the SF 133. 

An important point to note:

To illustrate subsequent year obligation adjustments (obligation adjustments that occur in

a year any time after the initial obligation is incurred), current year and subsequent year

transactions have been combined and reported on a single SF 133. Normally, an

obligation would occur in year X, and would be reported on a 133; and the adjustment

would occur in year Y and would be reported on another SF 133.
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 4

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

 4450 Unapportioned Authority - Available 150

2. To anticipate recoveries of prior year obligations.

Proprietary Entry

N/A

Budgetary Entry

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority - Available 10

3. To record the apportionment of authority available for allotment (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

 4510 Apportionments - Available 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 5

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

4. To record the apportionment of authority available for allotment (from anticipated

recoveries).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 10

 4590 Apportionments - Unavailable 10

5. To record an allotment of apportioned authority (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments - Available 150

4610 Allotments - Realized Resources 150

6. To accrue a payable.

Proprietary Entry

6100 Operating/Program Expense 150

2110 Accounts Payable 150

-&-

3100 Unexpended Appropriations 150

5700 Appropriations Used 150

Budgetary Entry

4610 Allotments - Realized Resources 150

4901 Expended Authority - Unpaid 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 6

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

7. You learn in a subsequent year that you over obligated by $5.

Proprietary Entry

2110 Accounts Payable 5

6100 Operating/Program Expense 5

Budgetary Entry

4971 Downward Adjustments of Prior Year Expended

Authority - Unpaid 5

4310 Anticipated Recoveries of Prior Year Obligations 5

- & -

4590 Apportionments - Unavailable 5

4510 Apportionments - Available 5

Preclosing Trial Balance

Proprietary

1010 150

2110 145

3100 5

5700 145

6100 145 

295 295

Budgetary

4119 150

4310 5

4510 5

4590 5

4901 150

4971 5 

160 160
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 7

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

SF-133

REPORT ON BUDGET EXECUTION

This 133 is for an interim report for the second year of an unexpired appropriation (Multi/NoYear). If it was a final report (4th quarter), there would be no balance in anticipated accounts,

namely, account 4310. For a final report, balances in account 4310 would be adjusted back to

4450 prior to 133 preparation. Warning: anticipated amounts cannot be outlayed until the

amounts have been realized.

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 4. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual (4971) 5

B. Anticipated (4310 Debit Balances, 5

Credit Balances are reported on 10E) 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4901) 150

 9. UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned

1. Balance Currently Available (4510) 5

2. Anticipated (4590) 5

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160
United States Government Standard General Ledger Position/Policy Statement

 Should equal disbursements reported on the SF-224. 1

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 8

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

D. Accounts Payable (4901, 4971) 145

15. OUTLAYS:

A. Disbursements (4802) 0 1

Preclosing Budgetary Equation

Resources = Status of Resources

4119, 4310, 4971 = 4901, 4590, 4510

160 = 160

Closing Entries

C1. To consolidate unpaid expended authority.

4901 Expended Authority - Unpaid 5

4971 Downward Adjustments of Prior Year Expended

Authority - Unpaid 5

* Note: The balance of 4901 Expended Authority - Unpaid is not closed, it is carried

forward until it is paid.

C2. To close unrealized anticipations.

4450 Unapportioned Authority 5

4310 Anticipated Recoveries of Prior Year

Obligations 5
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 9

Scenario I - 4971 Downward Adjustments of Prior Year Expended Authority - UNPAID 

(Also demonstrates 4901 Expended Authority - Unpaid) 

C3. To close unobligated authority.

4510 Apportionments - Available 5

4590 Apportionments - Unavailable 5

4450 Unapportioned Authority 10

C4. To record consolidation of actual resources.

4201 Total Actual Resources - Collected 150

4119 Other Appropriations Realized 150

C5. To close out expenses.

3310 Cumulative Results of Operations 145

6100 Operating/Program Expenses 145

C6. To close out revenue and financing sources.

5700 Appropriations Used 145

3310 Cumulative Results of Operations 145

Postclosing Budgetary Equation

Resources = Status of Resources

4201 = 4450, 4901

150 = 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 10

Scenario I - “T” Accounts 

Proprietary

 1010 2110

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * (7) 5 * 150 (6)

 * * 

 * 145

 3100 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 150 (1) (6) 150 * 5 (7)

 * 5 (7) * 145 (C6)

 * 5 * 

 3310 5700

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C5) 145 * 145 (C6) (7) 5 * 150 (6)

 * (C6) 145 * 

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 11

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

Budgetary

 4119 4201

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 *150 (C4) (C4) 150 *

 * R

 4310 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C2) 10 * 5 (7) (3) 150 * 150 (1)

 * 5 (C2) (4) 10 * 10 (2)

 * (C2) 5 * 10 (C3)

 * 5

 4510 4590

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 150 * 150 (3) (7) 5 * 10 (4)

(C3) 5 * 5 (7) (C3) 5 *

 * * 

 4610 4901

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 *150 (5) (C1) 5 * 150 (6)

 * * 145

 4971

S))))))))))))0)))))))))))Q

(7) 5 * 5 (C1)

 * 

1. To appropriate funds.

Proprietary Entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 12

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority-Available 150

2. To anticipate recoveries of prior year obligations.

Proprietary Entry

N/A

Budgetary Entry

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority-Available 10

3. To record the apportionment of authority available for allotment(from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority-Available 150

4510 Apportionments-Available 150

4. To record the apportionment of authority available for allotment(from anticipated

recoveries).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority-Available 10

4590 Apportionments -Unavailable 10

5. To record an allotment of apportioned authority(from appropriations).

Proprietary Entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 13

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

N/A

Budgetary Entry

4510 Apportionments-Available 150

4610 Allotments-Realized Resources 150

6. To accrue a payable.

Proprietary Entry

6100 Operating/Program Expense 150

2110 Accounts Payable 150

3100 Unexpended Appropriations 150

5700 Appropriations Used 150

Budgetary Entry

4610 Allotments - Realized Resources 150

4901 Expended Authority - Unpaid 150

7. To liquidate the payable.

Proprietary Entry

2110 Accounts Payable 150

1010 Fund Balance with Treasury 150

Budgetary Entry

4901 Expended Authority - Unpaid 150

4902 Expended Authority - Paid 150
United States Government Standard General Ledger Position/Policy Statement

 Previously, refunds have been netted with disbursements on the SF 224, they are now treated as 2

collections so "collections" and "disbursements" agree on the SF 133 and SF 224.

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 14

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

8. You learn in a subsequent year that the invoice was overpaid by $10.

Proprietary Entry

1310 Accounts Receivable 10

6100 Operating/Program Expense 10

Budgetary Entry

N/A

9.To record the collection of the refund and adjust paid expended authority.2

Proprietary Entry

1010 Fund Balance with Treasury 10

1310 Accounts Receivable 10

5700 Appropriations Used 10

3100 Unexpended Appropriations 10

Budgetary Entry

4972 Downward Adjustments of Prior Year Expended

Authority - Refunds - Paid 10

4310 Anticipated Recoveries of Prior Year Obligations 10

4590 Apportionments-Unavailable 10

4610 Allotments-Realized Resources 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 15

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Trial Balance

Proprietary

1010 10

3100 10

5700 140

6100 140 

150 150

Budgetary

4119 150

4610 10

4902 150

4972 10 

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 3

Should equal collections reported on the SF-224. 4

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 16

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 3. SPENDING AUTHORITY FROM OFFSETTING

COLLECTIONS (GROSS):

A. Earned

1. Collected (4972) 10

 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4902) 150

 9. UNOBLIGATED BALANCE AVAILABLE:

B. Other Balance Currently Available (4610) 10

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

15. OUTLAYS:

A. Disbursements (4902 Expended Authority - Paid) 150 3

B. Collections (4972) (10) 4

140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 17

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119, 4972 = 4902, 4610

160 = 160

Closing Entries

C1. To consolidate paid expended authority.

4902 Expended Authority - Paid 10

4972 Downward Adjustments of Prior Year Expended

Authority - Paid 10

C2. To close Expended Authority - Paid

4902 Expended Authority - Paid 140

4119 Other Appropriations Realized 140

C3. To close unobligated authority.

4610 Allotments Realized Resources 10

4450 Unapportioned Authority 10

C4. To record consolidation of actual resources.

4201 Total Actual Resources-Collected 10

4119 Other Appropriations Realized 10

C5. To close out expenses.

3310 Cumulative Results of Operations 140

6100 Operating/Program Expense 140

C6. To close out revenues and other financing sources.

5700 Appropriations Used 140

3310 Cumulative Results of Operations 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 18

Scenario II - 4972 Downward Adjustments of Prior Year Expended Authority - REFUNDS - PAID 

(Through 4902 Expended Authority - Paid) 

Postclosing Budgetary Equation

Resources = Status of Resources

4201 = 4450

10 = 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 19

Scenario II - “T” Accounts 

Proprietary

 1010 1310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (7) (8) 10 * 10 (9)

(9) 10 * * 

 * 

 10 R

 2110 3100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(7) 150 * 150 (6) (6) 150 * 150 (1)

 * * 10 (8)

 * 10

 3310 5700

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C5) 140 * 140 (C6) (8) 10 * 150 (6)

 * (C6) 140 * 

 * 

 6100

S))))))))))))0)))))))))))Q 

(6) 150 * 10 (8)

 * 140 (C5)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 20

Scenario II - “T” Accounts 

Budgetary

 4119 4201

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (C2) (C4) 10 *

 * 10 (C4) * 

 * 

 4310 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(2) 10 * 10 (9) (3) 150 * 150 (1)

 * (4) 10 * 10 (2)

 * * 10 (C3)

 * 

 * 10

 4510 4590

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 150 * 150 (3) (9) 10 * 10 (4)

 * * 

 4610 4901

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 150 (5) (7) 150 * 150 (6)

(C3) 10 * 10 (9) * 

 * 

 4902 4972

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C1) 10 * 150 (7) (9) 10 * 10 (C1)

(C2) 140 * * 

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 21

Scenario III - 4981 Upward Adjustments of Prior Year Expended Authority - UNPAID 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To record the apportionment of authority available for allotment.

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

3. To record an allotment of apportioned authority.

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 22

Scenario III - 4981 Upward Adjustments of Prior Year Expended Authority - UNPAID 

(Through 4902 Expended Authority - Paid) 

4. To accrue a payable.

Proprietary Entry

6100 Operating/Program Expense 140

2110 Accounts Payable 140

3100 Unexpended Appropriations 140

5700 Appropriations Used 140

Budgetary Entry

4610 Allotments - Realized Resources 140

4901 Expended Authority - Unpaid 140

5. You learn in a subsequent year that the invoice price should have been $10 more.

Proprietary Entry

6100 Operating/Program Expense 10

2110 Accounts Payable 10

3100 Unexpended Appropriations 10

5700 Appropriations Used 10

Budgetary Entry

4610 Allotments - Realized Resources 10

4981 Upward Adjustments of Prior Year Expended

Authority - Unpaid 10

6. To liquidate the payable.

Proprietary Entry

2110 Accounts Payable 150

1010 Fund Balance with Treasury 150

Budgetary Entry

4901 Expended Authority - Unpaid 150

4902 Expended Authority - Paid 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 23

Scenario III - 4981 Upward Adjustments of Prior Year Expended Authority - UNPAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Trial Balance

Proprietary

5700 150

6100 150 

150 150

Budgetary

4119 150

4901 10

4902 150

4981 10 

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 5

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 24

Scenario III - 4981 Upward Adjustments of Prior Year Expended Authority - UNPAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 

 7. TOTAL BUDGETARY RESOURCES 150

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations

(4901, 4902, 4981) 150

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 150

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

D. Accounts Payable (4901, 4981) 0 

15. OUTLAYS:

A. Disbursements (4902 Expended Authority - Paid) 150 5
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 25

Scenario III - 4981 Upward Adjustments of Prior Year Expended Authority - UNPAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119 = 4901, 4902, 4981

150 = 150

Closing Entries

C1. To consolidate unpaid expended authority.

4981 Upward Adjustments of Prior Year Expended Authority 10

4901 Expended Authority - Unpaid 10

C2. To close expended authority - Paid.

4902 Expended Authority - Paid 150

4119 Other Appropriations Realized 150

C3. To close out expenses.

3310 Cumulative Results of Operations 150

6100 Operating/Program Expenses 150

C4. To close out revenues and financing sources.

5700 Appropriations Used 150

3310 Cumulative Results of Operations 150

Postclosing Budgetary Equation

Resources = Status of Resources

4119 = 4902

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

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 26

Scenario III - “T” Accounts 

Proprietary

 1010 2110

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (6) (6) 150 * 140 (4)

 * * 10 (5)

 * * 

 

 3100 3310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(4) 140 * 150 (1) (C3) 150 * 150 (C4)

(5) 10 * * 

 * * 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C4) 150 * 140 (4) (4) 140 * 150 (C3)

 * 10 (5) (5) 10 * 

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 27

Scenario III - “T” Accounts 

Budgetary

 4119 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (C2) (2) 150 * 150 (1)

 * * 

 

 4510 4610

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(3) 150 * 150 (2) (4) 140 * 150 (3)

 * (5) 10 *

 * * 

 4901 4902

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 140 (4) (C2) 150 * 150 (6)

 * 10 (C1) *

 * * 

 4981

S))))))))))))0)))))))))))Q

(C1) 10 * 10 (5)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 28

Scenario IV - 4982 Upward Adjustments of Prior Year Expended Authority - PAID 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To record the apportionment of authority available for allotment.

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

3. To record an allotment of apportioned authority.

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 29

Scenario IV - 4982 Upward Adjustments of Prior Year Expended Authority - PAID 

(Through 4902 Expended Authority - Paid) 

4. To accrue a payable.

Proprietary Entry

6100 Operating/Program Expense 140

2110 Accounts Payable 140

3100 Unexpended Appropriations 140

5700 Appropriations Used 140

Budgetary Entry

4610 Allotments - Realized Resources 140

4901 Expended Authority - Unpaid 140

5. To liquidate the payable.

Proprietary Entry

2110 Accounts Payable 140

1010 Fund Balance with Treasury 140

Budgetary Entry

4901 Expended Authority - Unpaid 140

4902 Expended Authority - Paid 140

6. You learn in a subsequent year that the invoice was underpaid by $10 and you pay it. 

Proprietary Entry

6100 Operating/Program Expense 10

1010 Fund Balance with Treasury 10

3100 Unexpended Appropriations 10

5700 Appropriations Used 10

Budgetary Entry

4610 Allotments - Realized Resources 10

4982 Upward Adjustments of Prior Year Expended

Authority - Paid 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 30

Scenario IV - 4982 Upward Adjustments of Prior Year Expended Authority - PAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Trial Balance

Proprietary

5700 150

6100 150 

150 150

Budgetary

4119 150

4902 140

4982 10 

150 150
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 6

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 31

Scenario IV - 4982 Upward Adjustments of Prior Year Expended Authority - PAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 

7. TOTAL BUDGETARY RESOURCES 150

STATUS OF BUDGETARY RESOURCES

8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4902, 4982) 150

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 150

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

15. OUTLAYS:

A. Disbursements (4902 Expended Authority - Paid 150 6

 + 4982 Upward Adjustments of Prior Year

Expended Authority - Paid)
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 32

Scenario IV - 4982 Upward Adjustments of Prior Year Expended Authority - PAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119 = 4902, 4982

150 = 150

Closing Entries

C1. To consolidate paid expended authority.

4982 Upward Adjustments of Prior Year Expended

Authority - Paid 10

4902 Expended Authority - Paid 10

C2. To close Expended Authority - Paid.

4902 Expended Authority - Paid 150

4119 Other Appropriations Realized 150

C3. To close out expenses.

3310 Cumulative Results of Operations 150

6100 Operating/Program Expenses 150

C4. To close out revenues and financing sources.

5700 Appropriations Used 150

3310 Cumulative Results of Operations 150

Postclosing Budgetary Equation

Resources = Status of Resources

4119 = 4610

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

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 33

Scenario IV - “T” Accounts 

Proprietary

 1010 2110

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (5) (5) 140 * 140 (4)

 * 10 (6) * 

 3100 3310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(4) 140 * 150 (1) (C3) 150 * 150 (C4)

(6) 10 * *

 * * 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C4) 150 * 140 (4) (4) 140 * 150 (C3)

 * 10 (6) (6) 10 *

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 34

Scenario IV - “T” Accounts 

Budgetary

 4119 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (C2) (2) 150 * 150 (1)

 * * 

 4510 4610

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(3) 150 * 150 (2) (4) 140 * 150 (3)

 * (6) 10 *

 * * 

 4901 4902

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 140 * 140 (4) (C2) 150 * 140 (5)

 * * 10 (C1)

 * * 

 4982

S))))))))))))0)))))))))))Q

(C1) 10 * 10 (6)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 35

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To anticipate recoveries of prior year obligations.

Proprietary Entry

N/A

Budgetary Entry

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority - Available 10

3. To record the apportionment of authority available for allotment (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 36

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

4. To record the apportionment of authority available for allotment (from anticipated

recoveries).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 10

4590 Apportionments - Unavailable 10

5. To record an allotment of apportioned authority (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150

6. To record an obligation.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 150

4801 Undelivered Orders - Unpaid 150
United States Government Standard General Ledger Position/Policy Statement

 For a final (4th quarter) 133, 4310 needs to be adjusted to account 4450, since the final 133 7

does not reflect anticipated amounts).

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 37

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

7. You learned in a subsequent year that you over obligated by $10. (Examples of this would

be when verifying the validity of undelivered orders and it is necessary to deobligate in part or in

total the initial obligation).

Proprietary Entry

N/A

Budgetary Entry

4871 Downward Adjustments of Prior Year Undelivered

Orders - Unpaid 10

4310 Anticipated Recoveries of Prior Year Obligations 10 7

4590 Apportionments - Unavailable 10

4610 Allotments - Realized Resources 10

Preclosing Trial Balance

Proprietary

1010 150

3100 150 

150 150

Budgetary

4119 150

4610 10

4801 150

4871 10 

160 160
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 38

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 4. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual (4871) 10

 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4801) 150

 9. UNOBLIGATED BALANCE AVAILABLE:

B. Other Balance Currently Available (4610) 10

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4801,4871) 140

15. OUTLAYS:

A. Disbursements 0 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 39

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119, 4871 = 4801, 4610

160 = 160

8. To accrue the payable.

Proprietary Entry

6100 Operating/Program Expense 140

2110 Accounts Payable 140

3100 Unexpended Appropriations 140

5700 Appropriations Used 140

Budgetary Entry

4801 Undelivered Orders - Unpaid 140

4901 Expended Authority - Unpaid 140

9. To liquidate the payable.

Proprietary Entry

2110 Accounts Payable 140

1010 Fund Balance with Treasury 140

Budgetary Entry

4901 Expended Authority - Unpaid 140

4902 Expended Authority - Paid 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 40

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Trial Balance

Proprietary

1010 10

3100 10

5700 140

6100 140 

150 150

Budgetary

4119 150

4610 10

4801 10

4871 10 

4902 140 

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 8

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 41

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 4. RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A. Actual (4871) 10

 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4801,4902) 150

 9. UNOBLIGATED BALANCE AVAILABLE:

B. Other Balance Currently Available (4610) 10

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4801,4871) 0 

15. OUTLAYS:

A. Disbursements (4902) 140 8
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 42

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119, 4871 = 4610, 4801, 4902

160 = 160

Closing Entries

C1. To consolidate unpaid undelivered orders.

4801 Undelivered Orders - Unpaid 10

4871 Downward Adjustments of Prior Year Undelivered

Orders - Unpaid 10

C2. To close Expended Authority - Paid

4902 Expended Authority - Paid 140

4119 Other Appropriations Realized 140

C3. To close unobligated authority.

4610 Allotments - Realized Resources 10

4450 Unapportioned Authority - Available 10

C4. To record consolidation of actual resources.

4201 Total Actual Resources - Collected 10

4119 Other Appropriations Realized 10

C5. To close out expenses.

3310 Cumulative Results of Operations 140

6100 Operating/Program Expenses 140

C6. To close out revenues and financing sources.

5700 Appropriations Used 140

3100 Unexpended Appropriations 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 43

Scenario V - 4871 Downward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

Postclosing Budgetary Equation

Resources = Status of Resources

4201 = 4450

10 = 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 44

Scenario V - “T” Accounts 

Proprietary

 1010 2110

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (9) (9) 140 * 140 (8)

 10 * * 

 3100 3310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(8) 140 * 150 (1) (C5) 140 * 140 (C6)

 * 10 * 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C6) 140 * 140 (8) (8) 140 * 140 (C5)

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 45

Scenario V - “T” Accounts 

Budgetary

 4119 4201

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (C2) (C4) 10 *

 * 10 (C4)

 * 

 

 4310 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(2) 10 * 10 (7) (3) 150 * 150 (1)

 * (4) 10 * 10 (2)

 * 10 (C3)

 * 10

 4510 4590

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 150 * 150 (3) (7) 10 * 10 (4)

 * * 

 4610 4801

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 150 (5) (8) 140 * 150 (6)

(C3) 10 * 10 (7) (C1) 10 *

 * * 

 4871 4901

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(7) 10 * 10 (C1) (9) 140 * 140 (8)

 * * 

 4902

S))))))))))))0)))))))))))Q

(C2) 140 * 140 (9)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 46

Scenario VI - 4882 Upward Adjustments of Prior Year Undelivered Orders - PAID Grant Closed 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To record the apportionment of authority available for allotment.

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

3. To record an allotment of apportioned authority.

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150

4. To record an obligation of funds.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 140

4801 Undelivered Orders - Unpaid 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 47

Scenario VI - 4882 Upward Adjustments of Prior Year Undelivered Orders - PAID Grant Closed 

(Through 4902 Expended Authority - Paid) 

5. To advance funds to the Payment Management System (PMS). 

Proprietary Entry

1410 Advances to Others 140 

1010 Fund Balance with Treasury 140

Budgetary Entry

4801 Undelivered Orders - Unpaid 140

4802 Undelivered Orders - Paid 140

6. To record expenditures reported by PMS.

Proprietary Entry

6100 Program/Operating Expense 150

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

5700 Appropriations Used 150

Budgetary Entry

4802 Undelivered Orders - Paid 150

4902 Expended Authority - Paid 150

7. To apply disbursements by PMS to the advance previously recorded.

Proprietary Entry

1010 Fund Balance with Treasury 150

1410 Advances to Others 150 

Budgetary Entry

N/A
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 48

Scenario VI - 4882 Upward Adjustments of Prior Year Undelivered Orders - PAID Grant Closed 

(Through 4902 Expended Authority - Paid) 

8. To record the grantee's final expenditure report to PMS, in a subsequent year, resulting

in $10 of excess advance.

Proprietary Entry

1410 Advances to Others 10

1010 Fund Balance with Treasury 10

Budgetary Entry

4610 Allotments - Realized Resources 10

4882 Upward Adjustments of Prior Year Undelivered

Orders - Paid 10

Preclosing Trial Balance

Proprietary

5700 150

6100 150 

150 150

Budgetary

4119 150

4802 10

4882 10

4902 150 

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 9

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 49

Scenario VI - 4882 Upward Adjustments of Prior Year Undelivered Orders - PAID Grant Closed 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 

 7. TOTAL BUDGETARY RESOURCES 150

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4802, 4882, 4902) 150

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 150

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4802, 4882) 0

15. OUTLAYS:

A. Disbursements (4802, 4882, 4902) 150 9

Preclosing Budgetary Equation

Resources = Status of Resources

4119 = 4802, 4882, 4902

150 = 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 50

Scenario VI - 4882 Upward Adjustments of Prior Year Undelivered Orders - PAID Grant Closed 

(Through 4902 Expended Authority - Paid) 

Closing Entries

C1. To consolidate undelivered orders - paid.

4882 Upward Adjustments of Prior Year Undelivered

Orders - Paid 10

4802 Undelivered Orders - Paid 10

C2. To close expended authority - paid.

4902 Expended Authority - Paid 150

4119 Other Appropriations Realized 150

C3. To close out expenses.

3310 Cumulative Results of Operations 150

6100 Operating/Program Expenses 150

C4. To close out revenue and financing sources.

5700 Appropriations Used 150

3310 Cumulative Results of Operations 150

* Note: Undelivered orders are never closed, even if paid. Expended Authority - Paid

(4902) is closed, but 4901, Expended Authority Unpaid is not closed.

Postclosing Budgetary Equation

Resources = Status of Resources

4119 = 4802, 4882, 4902

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

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 51

Scenario VI - “T” Accounts 

Proprietary

 1010 1410

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (5) (5) 140 * 150 (7)

(7) 150 * 150 (6) (8) 10 * 

 * 10 (8) R 

 R 

 3100 3310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 150 (1) (C3) 150 * 150 (C4)

 R R 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C4) 150 * 150 (6) (6) 150 * 150 (C3)

 R R 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 52

Scenario VI - “T” Accounts 

Budgetary

 4119 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (C2) (2) 150 * 150 (1)

 * * 

 4510 4610

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(3) 150 * 150 (2) (4) 140 * 150 (3)

 * (8) 10 *

 * * 

 4801 4802

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 140 * 140 (4) (6) 150 * 140 (5)

 * * 10 (C1)

 * * 

 4882 4902

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C1) 10 * 10 (8) (C2) 150 * 150 (6)

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 53

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To record the apportionment of authority available for allotment.

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

3. To record an allotment of apportioned authority.

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150

4. To record an obligation of funds.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 140

4801 Undelivered Orders - Unpaid 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 54

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

5. You learn, in a subsequent year that you should have obligated an additional $10.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 10

4881 Upward Adjustments of Prior Year Undelivered

Orders - Unpaid 10

Preclosing Trial Balance

Proprietary

1010 150

3100 150

150 150

Budgetary

4119 150

4801 140

4881 10 

150 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 55

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 

 7. TOTAL BUDGETARY RESOURCES 150

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4801, 4881) 150

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 150

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4801, 4881) 150

15. OUTLAYS:

A. Disbursements

(4902 Expended Authority - Unpaid) 0

Preclosing Budgetary Equation

Resources = Status of Resources

4119 = 4801, 4881

150 = 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 56

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

6. To liquidate the obligation.

Proprietary Entry

6100 Program/Operating Expense 150

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

5700 Appropriations Used 150

Budgetary Entry

4801 Expended Authority - Unpaid 150

4902 Expended Authority - Paid 150

Preclosing Trial Balance

Proprietary

5700 150

6100 150 

150 150

Budgetary

4119 150

4801 10

4881 10

4902 150

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 10

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 57

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 

 7. TOTAL BUDGETARY RESOURCES 150

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4801, 4881, 4902) 150

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 150

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4801, 4881) 0

15. OUTLAYS:

A. Disbursements10

(4902 Expended Authority - Unpaid) 150

Preclosing Budgetary Equation

Resources = Status of Resources

4119 = 4801, 4881, 4902

150 = 150
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 58

Scenario VII - 4881 Upward Adjustments of Prior Year Undelivered Orders - UNPAID 

(Through 4902 Expended Authority - Paid) 

Closing Entries

C1. To close Expended Authority - Paid.

4902 Expended Authority - Paid 150

4119 Other Appropriations Realized 150

C2. To consolidate unpaid undelivered orders.

4881 Upward Adjustments of Prior Year Undelivered

Orders - Unpaid 10

4801 Undelivered Orders - Unpaid 10

C3. To close out expenses.

3310 Cumulative Results of Operations 150

6100 Operating/Program Expenses 150

C4. To close out revenue and financing sources.

5700 Appropriations Used 150

3310 Cumulative Results of Operations 150

Postclosing Budgetary Equation

Resources = Status of Resources

4119 = 4610

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

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 59

Scenario VII - “T” Accounts 

Proprietary

 1010 3100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (6) (6) 150 * 150 (1)

 * * 

 3320 5700

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C3) 150 * 150 (C4) (C4) 150 * 150 (6)

 * * 

 6100

S))))))))))))0)))))))))))Q

(6) 150 * 150 (C3)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 60

Scenario VII - “T” Accounts 

Budgetary

 4119 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 150 (C1) (2) 150 * 150 (1)

 * * 

 4510 4610

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(3) 150 * 150 (2) (4) 140 * 150 (3)

 * (5) 10 * 

 * * 

 4801 4881

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 150 * 140 (4) (C2) 10 * 10 (5)

 * 10 (C2) *

 * * 

 4902

S))))))))))))0)))))))))))Q

(C1) 150 * 150 (6)

 * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 61

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

1. To appropriate funds.

Proprietary Entry

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To anticipate recoveries of prior year obligations.

Proprietary Entry

N/A

Budgetary Entry

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority - Available 10

3. To record the apportionment of authority available for allotment (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

4. To record the apportionment of authority available for allotment (from anticipated

recoveries).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 10

4590 Apportionments - Unavailable 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 62

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

5. To record an allotment of apportioned authority (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150

6. To obligate funds.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 140

4801 Undelivered Orders - Unpaid 140

7. To advance funds to the Payment Management System (PMS). 

Proprietary Entry

1410 Advances to Others 140 

1010 Fund Balance with Treasury 140

Budgetary Entry

4801 Undelivered Orders - Unpaid 140

4802 Undelivered Orders - Paid 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 63

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

8. To record expenditures reported by PMS.

Proprietary Entry

6100 Program/Operating Expense 130

1010 Fund Balance with Treasury 130

3100 Unexpended Appropriations 130

5700 Appropriations Used 130

Budgetary Entry

4802 Undelivered Orders - Paid 130

4902 Expended Authority - Paid 130

-AND9. To apply disbursements by PMS to the advance previously recorded.

Proprietary Entry

1010 Fund Balance with Treasury 130

1410 Advances to Others 130

Budgetary Entry

N/A

10. To record the grantee's final expenditure report to PMS resulting in $10 of excess

advance.

Proprietary Entry

1010 Fund Balance with Treasury 10

1410 Advances to Others 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 64

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

To record the reduction to close the grant record.

Budgetary Entry

4872 Downward Adjustments of Prior Year Undelivered

Orders - Paid 10

4310 Anticipated Recoveries of Prior Year Obligations 10

4590 Apportionments - Unavailable 10

4610 Allotments - Realized Resources 10

Preclosing Trial Balance

Proprietary

1010 20

3100 20

5700 130

6100 130 

150 150

Budgetary

4119 150

4610 20

4802 10

4872 10

4902 130

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 11

Should equal collections reported on the SF-224. 12

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 65

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 3. REIMBURSEMENTS AND OTHER INCOME

A. Earned

1. Collected (4872) 10

 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4802, 4902) 140

 9. UNOBLIGATED BALANCE AVAILABLE:

B. Other Balance Currently Available (4610) 20

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4802, 4872) 0

15. OUTLAYS:

A. Disbursements (4802, 4902) 140 11

B. Collections (4872) (10) 12

NET OUTLAYS 130
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 66

Scenario VIII - 4872 Downward Adjustments of Prior Year Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

Closing Entries

C1. To consolidate paid undelivered orders.

4802 Undelivered Orders - Paid 10 

4872 Downward Adjustments of Prior Year Undelivered

Orders - Paid 10

C2. To close expended authority - paid.

4902 Expended Authority - Paid 130

4119 Other Appropriations Realized 130

C3. To close unobligated authority.

4610 Allotments - Realized Resources 20

4450 Unapportioned Authority - Available 20

C4. To record consolidation of actual resources.

4201 Total Actual Resources - Collected 20

4119 Other Appropriations Realized 20

C5. To close out expenses.

3310 Cumulative Results of Operations 130

6100 Operating/Program Expenses 130

C6. To close out revenues and financing sources.

5700 Appropriations Used 130

3310 Cumulative Results of Operations 130

* Note: Undelivered orders are never closed, even if paid. Expended Authority - Paid

(4902) is closed, but 4901, Expended Authority - Unpaid is not closed.

Postclosing Budgetary Equation

Resources = Status of Resources

4201 = 4450

20 = 20
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 67

Scenario VIII - “T” Accounts 

Proprietary

 1010 1410

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (7) (7) 140 * 130 (9)

(9) 130 * 130 (8) * 10 (10)

(10) 10 * * 

 20 R

 3100 3320

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(8) 130 * 150 (1) (C5) 130 * 130 (C6)

 * 20 * 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C6) 130 * 130 (8) (8) 130 * 130 (C5)

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 68

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

Budgetary

 4119 4201

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 130 (C2) (C4) 20 *

 * 20 (C4) *

 * 

 4310 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(2) 10 * 10 (10) (3) 150 * 150 (1)

 * (4) 10 * 10 (2)

 * 20 (C3)

 20

 4510 4590

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 150 * 150 (3) (10) 10 * 10 (4)

 * * 

 4610 4801

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 140 * 150 (5) (7) 140 * 140 (6)

(C3) 20 * 10 (10) *

 * * 

 4802 4872

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(8) 130 * 140 (7) (10) 10 * 10 (C1)

(C1) 10 * *

 * * 

 4902

S))))))))))))0)))))))))))Q

(C2) 130 * 130 (8) 

 * 

1. To appropriate funds.

Proprietary Entry
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 69

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

1010 Fund Balance with Treasury 150

3100 Unexpended Appropriations 150

Budgetary Entry

4119 Other Appropriations Realized 150

4450 Unapportioned Authority - Available 150

2. To anticipate recoveries of prior year obligations.

Proprietary Entry

N/A

Budgetary Entry

4310 Anticipated Recoveries of Prior Year Obligations 10

4450 Unapportioned Authority - Available 10

 

3. To record the apportionment of authority available for allotment (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 150

4510 Apportionments 150

4. To record the apportionment of authority available for allotment (from anticipated

recoveries).

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority - Available 10

4590 Apportionments - Unavailable 10
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 70

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

5. To record an allotment of apportioned authority (from appropriations).

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments 150

4610 Allotments - Realized Resources 150

6. To record an obligation of funds.

Proprietary Entry

N/A

Budgetary Entry

4610 Allotments - Realized Resources 140

4801 Undelivered Orders - Unpaid 140

7. To advance funds to the Payment Management System (PMS). 

Proprietary Entry

1410 Advances to Others 140 

1010 Fund Balance with Treasury 140

Budgetary Entry

4801 Undelivered Orders - Unpaid 140

4802 Undelivered Orders - Paid 140
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 71

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

8. Expenditures reported by PMS - Grants remain open.

Proprietary Entry

6100 Program/Operating Expense 130

1010 Fund Balance with Treasury 130

3100 Unexpended Appropriations 130

5700 Appropriations Used 130

Budgetary Entry

4802 Undelivered Orders - Paid 130

4902 Expended Authority - Paid 130

9. To apply disbursements by PMS to the advance previously recorded.

Proprietary Entry

1010 Fund Balance with Treasury 130

1410 Advances to Others 130

Preclosing Trial Balance

Proprietary

1010 10

1410 10

3100 20

5700 130

6100 130 

150 150

Budgetary

4119 150

4310 10

4590 10

4610 10

4802 10

4902 130

160 160
United States Government Standard General Ledger Position/Policy Statement

Should equal disbursements reported on the SF-224. 13

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 72

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

SF-133

REPORT ON BUDGET EXECUTION

BUDGETARY RESOURCES

 1. BUDGET AUTHORITY:

A. Appropriations (4119) 150

 4. Recoveries of Prior Year Obligations

B. Anticipated (4310) 10

 

 7. TOTAL BUDGETARY RESOURCES 160

STATUS OF BUDGETARY RESOURCES

 8. OBLIGATIONS INCURRED:

A. Category A, Direct Obligations (4802, 4902) 140

 9. UNOBLIGATED BALANCE AVAILABLE:

A. Apportioned:

1. Balance currently available (4610) 10

2. Anticipated (4590) 10

 

11. TOTAL STATUS OF BUDGETARY RESOURCES 160

RELATION OF OBLIGATIONS TO OUTLAYS

12. OBLIGATED BALANCE, NET AS OF OCT 1 0

14. OBLIGATED BALANCE, NET, END OF PERIOD:

C. Undelivered Orders (4802) 10

15. OUTLAYS:

A. Disbursements (4802,4902) 140 13
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 73

Scenario IX - Obligations Paid Through PMS, Grants Remain Open (No Adjustments) - Undelivered Orders - PAID 

(Through 4902 Expended Authority - Paid) 

Preclosing Budgetary Equation

Resources = Status of Resources

4119, 4310 = 4590, 4610, 4802, 4902

160 = 160

Closing Entries

C1. To close expended Authority - paid.

4902 Expended Authority - Paid 130

4119 Other Appropriations Realized 130

C2. To record consolidation of anticipated unobligated authority.

4590 Apportionments - Unavailable 10

4610 Allotments - Realized Resources 10

4310 Anticipated Recoveries of Prior-Year Obligations 10

4450 Unapportioned Authority - Available 10

C3. To record consolidation of actual resources.

4201 Total Actual Resources - Collected 20

4119 Other Appropriations Realized 20

C4. To close out expenses.

3310 Cumulative Results of Operations 130

6100 Operating/Program Expenses 130

C5. To close out revenue and financing sources.

5700 Appropriations Used 130

3310 Cumulative Results of Operations 130
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 74

Scenario IX - “T” Accounts 

Proprietary

 1010 1410

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 140 (7) (7) 140 * 130 (9)

(9) 130 * 130 (8) * 

 10 * 10 * 

 3100 3310

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(8) 130 * 150 (1) (C4) 130 * 130 (C5)

 * 20 * 

 5700 6100

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(C5) 130 * 130 (8) (8) 130 * 130 (C4)

 * * 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Paid and Unpaid Obligations Page 75

Scenario IX - “T” Accounts 

Budgetary

 4119 4201

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(1) 150 * 130 (C1) (C3) 20 *

 * 20 (C3)

 * 

 4310 4450

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(2) 10 * 10 (C2) (3) 150 * 150 (1)

 * (4) 10 * 10 (2)

 * 10 (C2)

 * 10

 4510 4590

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(5) 150 * 150 (3) (C2) 10 * 10 (4)

 * * 

 4610 4801

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(6) 140 * 150 (5) (7) 140 * 140 (6)

(C2) 10 * * 

 * 

 4802 4902

S))))))))))))0)))))))))))Q S))))))))))))0)))))))))))Q

(8) 130 * 140 (7) (C1) 130 * 130 (8)

 * * 

 * 10 *