Emergency, Contingent Appropriations

Scenario

Page 1 Original date: 3/07/02

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

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.1

 This paragraph applies to 

contingent emergency appropriations enacted in fiscal year 1999 or earlier.2

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. 

QTR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 2,0003

 CR 4450 Unapportioned Authority 2,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 2,000

 CR 3101 Unexpended Appropriations – Appropriations

 Received 2,000

TC 

A104

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). 

QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4510 Apportionments 1,000

Proprietary Entry

None

TC 

A116

 1 OMB Circular No. A-11 (2004), Appendix F (page F-3). 2 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. 3 $1,000 – Annual Appropriation; BEA Cat. Ind. – D (Discretionary) attribute.

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

Scenario

Page 2 Original date: 3/07/02

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

3. To record authority temporarily unavailable pursuant to public law. 

(Portion of appropriation related to emergencies and not available).

QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4395 Authority Unavailable for Obligation Pursuant

 to Public Law – Temporary 1,000

Proprietary Entry

None

TC 

A128

4. To record allotment of authority. 

QTR 1

Budgetary Entry

DR 4510 Apportionments 1,000

 CR 4610 Allotments – Realized Resources 1,000

Proprietary Entry

None

TC 

A120

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

QTR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 500

 CR 4700 Commitments – Programs Subject to

 Apportionment 500

Proprietary Entry

None

TC

B202

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

QTR 1

Budgetary Entry

DR 4700 Commitments - Programs Subject to 

 Apportionment 500

 CR 4801 Undelivered Orders - Obligations, Unpaid 500

Proprietary Entry

None

TC 

B204
Emergency, Contingent Appropriations

Scenario

Page 3 Original date: 3/07/02

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

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

QTR 1

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 250

 CR 4802 Undelivered - Orders Obligations,

 Prepaid/Advance 250

Proprietary Entry

DR 1410 Advances to Others 250

 CR 1010 Fund Balance With Treasury 250

TC 

B206

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

QTR 1

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 250

 CR 4901 Delivered Orders – Obligations, Unpaid 250

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 250

 CR 2110 Accounts Payable 250

DR 3107 Unexpended Appropriations - Used 250

 CR 5700 Expended Appropriations 250

TC 

B302

B134

9. To record the delivery of prepaid goods. 

QTR 1

Budgetary Entry

DR 4802 Undelivered Orders Obligations –

 Prepaid/Advance 250

 CR 4902 Delivered Orders – Obligations, Paid 250

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 250

 CR 1410 Advances to Others 250

DR 3107 Unexpended Appropriations - Used 250

 CR 5700 Expended Appropriations 250

TC 

B404

B134

10. Payment schedule certified and confirmed.

QTR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 250

 CR 4902 Delivered Orders- Obligations, Paid. 250

Proprietary Entry

DR 2110 Accounts Payable 250

 CR 1010 Fund Balance With Treasury 250

TC 

B110
Emergency, Contingent Appropriations

Scenario

Page 4 Original date: 3/07/02

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

Pre - Closing Adjusted Trial Balance

QTR 1

QTR 1 Debit Credit

Budgetary

4119

4395

4450

4510

4610

4700

4801

4802

4901

4902

Total

Proprietary

1010

1410

2110

3101

3107

5700

6100

Total

2,0004

 0

2,000

1,500

 0

 0

 500

 500

2,500

1,000

 0

 0

 500

 0

 0

 0

 0 

 500

2,000

2,000

 500

 0

2,500

 4 $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.
Emergency, Contingent Appropriations

Scenario

Page 5 Original date: 3/07/02

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

 5Closing Entries for Quarter 1 Reporting

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

 cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 500

 CR 6100 Operating Expense 500

DR 5700 Expended Appropriations 500

 CR 3310 Cumulative Results of Operations 500

TC 

F228

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

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations Received 2,000

 CR 3100 Unexpended Appropriations Cumulative 1,500

 CR 3107 Unexpended Appropriations Used 500

TC 

F233

Post- Closing Trial Balance

QTR 1

QTR 1 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

3100

Total

2,000

 0

 2,000

 1,500

 0

1,500

1,000

 500

 500

2,000

 

1,500

1,500

 5 Closing Entries are for illustrative purposes only.
Emergency, Contingent Appropriations

Scenario

Page 6 Original date: 3/07/02

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

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

QTR 16

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

 6 Showing SF133 Qtr. 1 for illustrated purposes only.
Emergency, Contingent Appropriations

Scenario

Page 7 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 the closing of revenue, expense and other financing 

 source accounts to cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 6100 Operating Expense 500

 CR 3310 Cumulative Results of Operations 500

DR 3310 Cumulative Results of Operations 500

 CR 5700 Expended Appropriations 500

TC 

F228

2. 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 1,500 

DR 3107 Unexpended Appropriations Used 500

 CR 3101 Unexpended Appropriations – Appropriations Received 2,000 

TC 

F233

Beginning Trial Balance

QTR 4

QTR 4 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

3101

3107

5700

6100

Total

 2,000

 0

 2,000

 1,500

 500

 500

 2,500

1,000

 500

 500

2,000

2,000

 0

 500

 0

2,500
Emergency, Contingent Appropriations

Scenario

Page 8 Original date: 3/07/02

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

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). 

QTR 4

Budgetary Entry

DR 4395 Authority Unavailable for obligation Pursuant to 

 Public Law – Temporary 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None

TC

A128R

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

QTR 4

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4510 Apportionments 1,000

Proprietary Entry

None

TC

A116

3. To record allotment of authority. 

QTR 4

Budgetary Entry

DR 4510 Apportionments 1,000

 CR 4610 Allotments – Realized Resources 1,000

Proprietary Entry

None

TC 

A120
Emergency, Contingent Appropriations

Scenario

Page 9 Original date: 3/07/02

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

Pre - Closing Adjusted Trial Balance

QTR 4

QTR 4 Debit Credit

Budgetary

4119

4395

4450

4510

4610

4902

Total

Proprietary

1010

3101

3107

5700

6100

Total

2,0007

 0

2,000

1,500

 500

 500

2,500

 0

 0

 0

1,500

 500

2,000

2,000

 500

 0

2,500

 7 $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.
Emergency, Contingent Appropriations

Scenario

Page 10 Original date: 3/07/02

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

Closing Entries

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

cumulative results of operations.

20X1 – QTR 4

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 500

 CR 6100 Operating Expense/Program Costs 500

 AND

DR 5700 Expended Appropriations 500

 CR 3310 Cumulative Results of Operations 500

TC 

F228

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

20X1 – QTR 4

Budgetary Entry

DR 4201 Total Actual Resources - Collected 2,000

 CR 4119 Other Appropriations Realized 2,000

Proprietary Entry

None

TC 

F204

3. 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 1,500

 CR 4450 Unapportioned Authority 1,500

Proprietary Entry

None

TC 

F210

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

20X1 – QTR 4

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 500

 CR 4201 Total Actual Resources - Collected 500

Proprietary Entry

None 

TC 

F214
Emergency, Contingent Appropriations

Scenario

Page 11 Original date: 3/07/02

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

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

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations

 Received 2,000

CR 3100 Unexpended Appropriations Cumulative 1,500

CR 3107 Unexpended Appropriations - Used 500

TC 

F233

Post- Closing Trial Balance

QTR 4

YEAR 1 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

 1,500

 0

 1,500

 

 1,500

 0

1,500

 1,500

 1,500

 1,500

 1,500
Emergency, Contingent Appropriations

Scenario

Page 12 Original date: 3/07/02

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

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
Emergency, Contingent Appropriations

Scenario

Page 13 Original date: 3/07/02

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

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
Emergency, Contingent Appropriations

Scenario

Page 14 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, 20XX

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 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 0 1,500

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
Emergency, Contingent Appropriations

Scenario

Page 15 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 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. - D8, E9 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

 8 D – Discretionary attribute, as defined in TFM S2-04-02, Section IV. 9 E – Emergency Discretionary attribute, as defined in TFM S2-04-02, Section IV.