Debit 461000 Allotments - Realized Resources 100

 Credit 480100 Undelivered Orders – Obligations, Unpaid 100

Debit 480100 Undelivered Orders – Obligations, Unpaid 100

 Credit 490100 Delivered Orders – Obligations, Unpaid 100

Debit 610000 Operating Expenses/Program Costs 100

 Credit 211000 Accounts Payable 100

Debit 310700 Unexpended Appropriations - Used - Accrued 100

 Credit 570000 Expended Appropriations - Used - Accrued 100

Debit 490100 Delivered Orders – Obligations, Unpaid 100

 Credit 490200 Delivered Orders - Obligations, Paid 100

Debit 211000 Accounts Payable 100

 Credit 101000 Fund Balance With Treasury 100

Debit 310710 Unexpended Appropriations - Used Disbursed 100

Debit 570000 Expended Appropriations - Used - Accrued 100

 Credit 310700 Unexpended Appropriations - Used - Accrued 100

 Credit 570010 Expended Appropriations - Disbursed 100

Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority 20

Debit 101000 Fund Balance With Treasury 20

 Credit 610000 Operating Expenses/Program Costs 20

Debit 570010 Expended Appropriations - Disbursed 20

Credit 310710 Unexpended Appropriations - Used Disbursed 20

Debit 445000 Unapportioned - Unexpired Authority 20

 Credit 490110 Reinstated Delivered Orders – Obligations, Unpaid 20

Debit 610000 Operating Expenses/Program Costs 20

 Credit 211000 Accounts Payable 20

Debit 310700 Unexpended Appropriations - Used - Accrued 20

 Credit 570000 Expended Appropriations - Used - Accrued 20

Step 4b: Unused Grant Funds Returned. [To record an adjustment to reinstate the delivered unpaid 

obligations for the grant expenses.] (Proposed New TC D109 & B134) Year 2 Period 1

Budgetary Entry

Proprietary Entry

Proprietary Entry

Proprietary Entry

Step 3: Drawdown Grant (B110 & B235) Year 1 Period 12

Budgetary Entry

Proprietary Entry

Step 4a: Unused Grant Funds Returned . To record the collection of a refund of unused grant funds that 

results in a downward adjustment to a prior-year obligation. (C132 & B234R) Year 2 Period 1

Budgetary Entry

Debit 497200 20

Budgetary Entry

Step 1: Grant Award (B306) Year 1 Period 6

Budgetary Entry

Step 2: Posting Grant Expenses (B402 & B134) Year 1 Period 11

IRC Handout April 20, 2023
Debit 490100 Delivered Orders – Obligations, Unpaid 15

 Credit 490200 Delivered Orders - Obligations, Paid 15

Debit 211000 Accounts Payable 15

 Credit 101000 Fund Balance With Treasury 15

Debit 310710 Unexpended Appropriations - Used Disbursed 15

Debit 570000 Expended Appropriations - Used - Accrued 15

 Credit 310700 Unexpended Appropriations - Used - Accrued 15

 Credit 570010 Expended Appropriations - Disbursed 15

Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority 5

Debit 101000 Fund Balance With Treasury 5

Credit 610000 Operating Expenses/Program Costs 5

Debit 570010 Expended Appropriations - Disbursed 5

Credit 310710 Unexpended Appropriations - Used Disbursed 5

Budgetary Entry

Debit 497200 5

Step 6: Grant Closeout - Unused Grant Funds Returned (C132 & B234R) Year 3 Period 1

Step 5: Drawdown Grant (B110 & B235) Year 2 Period 12

Budgetary Entry

IRC Handout April 20, 2023