Permanent Reduction

Authority to Borrow

(Includes FY 2004 accounts and crosswalks and new FY 2005 accounts and crosswalks)

June, 2004

The June 2003 revisions to OMB Circular A-11 restated the budgetary presentation 

requirements for reductions. There are now two basic categories to distinguish 

reductions. These categories are temporary and permanent. Reductions of borrowing 

authority are considered permanent. 

The following scenario displays a permanent reduction to new budget authority derived 

from borrowing authority. In FY 2004, there are three USSGL accounts available for 

posting permanent reductions. The FY 2004 account numbers and titles are shown in the 

scenario in normal text. Each account crosswalks to OMB SF-133 line “6. Permanently 

not available: B. Enacted reductions.” 

For FY 2005, USSGL account titles were changed to more closely correspond to the 

OMB Circular No. A-11 dated June 2003. Account titles and definitions approved for 

FY 2005 are shown in bold italics. As in FY 2004, each account crosswalks to OMB SF133 line “6. Permanently not available: B. Enacted reductions.” 

These USSGL accounts to be used for reductions of borrowing authority are:

4392 Rescission – New Budget Authority Permanent Reduction – New 

Budget Authority

4393 Rescission – Prior-Year Permanent Reduction – Prior-Year 

Balances

4396 Authority Permanently Unavailable for Obligation Pursuant to 

Public Law Delete in FY2005

Like all permanent reductions, the gross amount of budget authority provided is reflected 

on line 1 of the SF-133, while the reduction is reflected separately on line 6B of the SF133. Permanent reductions are lost as resources of the fund forever. 

The following scenario reflects a discretionary program in which new budget authority 

provided in the form of definite borrowing authority is reduced. USSGL account 4392, 

attribute Authority Type “B” (borrowing authority) is highlighted in the following 

scenario.

1. To record the enactment of public law for new borrowing authority.

Budgetary Entry

DR 4141 Current-Year Borrowing Authority Realized 1,000

CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None

TC 

A152
Permanent Reduction

Authority to Borrow

(Includes FY 2004 accounts and crosswalks and new FY 2005 accounts and crosswalks)

June, 2004

2. To record OMB approved apportionment request on SF 132 for borrowing authority.

Budgetary Entry

DR 4450 Unapportioned Authority 600

CR 4510 Apportionments 600

Proprietary Entry

None

TC 

A116

3. To record allotment of apportioned borrowing authority.

Budgetary Entry

DR 4510 Apportionments 600

CR 4610 Allotments - Realized Resources 600

Proprietary Entry

None

TC 

A120

4. To record a 10% reduction to the borrowing authority recorded in transaction 1. Use 

Authority Type attribute B to specify the reduction to borrowing authority. This 

attribute ensures proper crosswalks to the OMB Schedule P and USSGL 2108. 

(Reductions are often expressed as a percentage of the amount provided in an 

Appropriations Act).

Budgetary Entry

DR 4450 Unapportioned Authority 100 

CR 4392(B) Rescission – New Budget Authority Permanent 

Reduction – New Budget Authority 100

Proprietary Entry

No entry. (Since borrowing authority is an unfunded form of budget 

authority, no proprietary entry is involved.)

TC 

A131
Permanent Reduction

Authority to Borrow

(Includes FY 2004 accounts and crosswalks and new FY 2005 accounts and crosswalks)

June, 2004

Pre - Closing Trial Balance

USSGL Account Debit Credit

Budgetary

4141

4392 (B)

4450

4510

4610

Total

Proprietary1

No entries

 1,000

 

 0

 1,000

 

 100

300

0

600

 1,000

Reduction to Authority to Borrow

SF 133: Report On Budget Execution And Budgetary Resources 

BUDGETARY RESOURCES 

1. Budget authority

 A. Appropriation 0

 B. Borrowing authority (4141E) 1,000

2. Unobligated balance:

 A. Brought forward, October 1 0

6. Permanently not available:

B. Enacted reductions (-) (4392E) (100)

7. Total budgetary resources 900

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred 0

9. Unobligated balance

A. Apportioned

1. Balance, currently available (4610E) 600

10. Unobligated balance not available:

D. Other (4450E) 300

11. Total status of budgetary resources 900

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net as of October 1 0

13. Obligated balance transferred, net 0 

14. Obligated balance, net, end of period: 0

15. Outlays:

A. Disbursements (+) 0

B. Collections (-) 0

Outlay Formula:

15C = 8 – (3A+3B+3D+4A) + 12 +/- 13 – (-14A-14B+14C+14D)

0 = 0 – (0) +0 +/- 0 – (0)

0 = 0

 1 Since there are no proprietary transactions, OMB Bulletin 01-09 Form and Content proprietary financial 

statements are not illustrated.

Auth Type 

attribute not on 

SF-133
Permanent Reduction

Authority to Borrow

(Includes FY 2004 accounts and crosswalks and new FY 2005 accounts and crosswalks)

June, 2004

Reduction to Borrowing Authority

USSGL-2108 Year End Closing Statement

Year 1

Record Type 7 – .951 Authority to Borrow from the Treasury Main B.A.T.

Col. 2 Balance of borrowing authority 

Col. 3 Increases and rescissions (4141E, 4392E (B)) 900

Col. 4 Borrowings

Col. 5 N/A

Col. 6 Balance (4141E+4392E (B)) also calc. (2+3-4) 900

Col. 9 Undelivered Orders 

Col. 10 Accounts Payable and Other Liabilities 

Col. 11 Unobligated Balance (4450E+4610E) also calc. (6-9-10) 900 

Permanent Reductions to Authority to Borrow

Program And Financing (Schedule P)

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2200 New budget authority (gross) (Sum lns. 4000...6990) 900

2440 Unobligated balance carried forward, end of year (4450E+4610E) 900 

NEW BUDGET AUTHORITY (GROSS), DETAIL:

Discretionary:

4700 Authority to borrow (4141E) 1,000

4735 Authority to borrow permanently reduced (-) (4392E (B)) (100)

4790 Authority to borrow (total) 900

NEW BUDGET AUTHORITY AND OUTLAYS:

8900 Budget authority (net) 900

9000 Outlays (net) 0

Auth Type 

attribute B on 

Schedule P

Auth Type 

attribute B on 

SF-2108
Permanent Reduction

Authority to Borrow

(Includes FY 2004 accounts and crosswalks and new FY 2005 accounts and crosswalks)

June, 2004

5. Closing of unobligated balances to unapportioned authority.

Budgetary Entry

DR 4610 Allotments – Realized Resources 600

CR 4450 Unappportioned Authority 600

Proprietary Entry

None

TC 

F210

6. Closing of fiscal year borrowing authority.

Budgetary Entry

DR 4149 Borrowing Authority Carried Forward 900

DR 4392(B) Permanent Reduction – New Budget Authority 100

CR 4141 Current Year Borrowing Authority Realized 1,000

Proprietary Entry

None

TC 

F208

Post - Closing Trial Balance

USSGL Account Debit Credit

Budgetary

4149

4450

Total

Proprietary

No entries

 900

 0

 900

 

 900

 900