Executive Branch

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 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, Executive Branch deferrals under the Impoundment 

Control Act and Congressional deferrals. 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. Congressional deferrals are spending delays 

embodied in law, which are reported on line 5 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 Executive Branch Deferrals. There is a separate scenario for 

Congressional deferrals.

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

reported a deferral for $1,000 in a special message to Congress.

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.

20X1 – QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4430 Unapportioned Authority – OMB Deferral 1,000

Proprietary Entry

None

TC 

A126

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

Executive Branch

Deferral Scenario

Page 2 Original date: 3/07/02

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

Pre - Closing Adjusted Trial Balance

20X1 - QTR 1

20X1 - QTR 1 Debit Credit

Budgetary

4119

4430

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

 2

Closing 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

4430

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.
 

Executive Branch

Deferral Scenario

Page 3 Original date: 3/07/02

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

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

20X1 - QTR 13

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriation (4119E) 1,000

7. Total Budgetary Resources 1,000

STATUS OF BUDGETARY RESOURCES

10. Unobligated Balance Not Available 

B. Deferred (4430E) 1,000

11. Total Status of Budgetary Resources 1,000

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

Executive Branch

Deferral Scenario

Page 4 Original date: 3/07/02

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

 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

4430

Total

Proprietary

1010

3101

Total

 1,000

 0

 1,000

 1,000

 0

 1,000

 1,000

1,000

1,000

1,000

 
 

Executive Branch

Deferral Scenario

Page 5 Original date: 3/07/02

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

20X1 - QTR 4

Authority previously unavailable becomes available. Generally, by September 30th

through a series of reapportionments, OMB will release all previously deferred 

amounts.

1. To record authority previously unavailable as available. 

20X1 – QTR 4

Budgetary Entry

DR 4430 Unapportioned Authority – OMB Deferral 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None

TC 

A126

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

20X1 – QTR 4

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4510 Apportionments 1,000

TC 

A116

3. To record allotment of authority. 

20X1 – QTR 4

Budgetary Entry

DR 4510 Apportionments 1,000

 CR 4610 Allotments – Realized Resources 1,000

TC 

A120
 

Executive Branch

Deferral Scenario

Page 6 Original date: 3/07/02

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

Pre - Closing Adjusted Trial Balance

20X1 – Year End

20X1 – YE Debit Credit

Budgetary

4119

4430

4450

4510

4610

Total

Proprietary

1010

3101

Total

1,000

 0

1,000

1000

 0

1,000

 0

 0

 0

 1,000

 1,000

 1,000

 1,000
 

Executive Branch

Deferral Scenario

Page 7 Original date: 3/07/02

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

Closing Entries

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

20X1 – QTR 4

Budgetary Entry

DR 4201 Total Actual Resources - Collected 1,000

 CR 4119 Other Appropriations Realized 1,000

Proprietary Entry

None

TC 

F204

2. To record the closing of unobligated balances in programs subject to apportionment 

to unapportioned authority.

20X1 – QTR 4

Budgetary Entry

DR 4610 Allotments – Realized Resources 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None

TC 

F210

3. 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 

F210
 

Executive Branch

Deferral Scenario

Page 8 Original date: 3/07/02

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

Post- Closing Trial Balance

YEAR 1

YEAR 1 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

 1,000

 1,000

 

 1,000

 0

1,000

 1,000

 1,000

 1000

 1,000

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

For Year Ended September 30, 20X1

BUDGETARY RESOURCES 

1. Budget Authority

 A. Appropriation (4119E) 1,000

7. Total Budgetary Resources 1,000

STATUS OF BUDGETARY RESOURCES

9. Unobligated balance:

A1. Apportioned, Balance Currently Available (4610E) 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
 

Executive Branch

Deferral Scenario

Page 9 Original date: 3/07/02

 Revised 11/8/2005, 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 (2110E) 0

27. Total Liabilities 0

Net Position

 29. Unexpended Appropriation (3100E) 1,000

 30. Cumulative Results of Operations (3310E) 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 (6100E) 0

2. Less: Intragovernmental Earned Revenue 0

3. Intragovernmental Net Costs 0

10. Total Net Costs of Operations 0
 

Executive Branch

Deferral Scenario

Page 10 Original date: 3/07/02

 Revised 11/8/2005, 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 and 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
 

Executive Branch

Deferral Scenario

Page 11 Original date: 3/07/02

 Revised 11/8/2005, 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

(EXECUTIVE BRANCH)

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2440 Unobligated balance available, end of year (4610E) 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