1

February 24, 1999

Presentation to the SGL Board

Expended Authority, Transferred - Unpaid

Unpaid obligations may be transferred from one TAFS account to another. This transfer does not change the amounts reported on line 

1 or line 8 of the SF 133. Line 13 of the SF 133 is used, instead of lines 1 and 8, to report transfers of unpaid obligations made during 

the current fiscal year. 

In this scenario, SGL account 4195, Transfer of Resources with Obligations and proposed SGL account 4931, Expended Authority, 

Transferred-Unpaid are used to capture the transfer of expended authority that has not been paid . Entries are shown for the 

transferring TAFS account and the receiving TAFS account.

Expended Authority, Transferred - Unpaid

Event Transferring TAFS Receiving TAFS

1. The transferring TAFS receives 

an appropriation in the amount 

$500.

4119 Other appropriations realized $500

4450 Unapportioned authority $500

1010 Fund balance with Treasury $500

3100 Unexpended appropriations $500

None

2. The transferring TAFS receives 

an approved SF-132 for the full 

amount.

4450 Unapportioned authority $500

4510 Apportionments $500

None

3. The transferring TAFS places 

an order for $500.

4510 Apportionments $500

4801 Unexpended obligationsNone
2

unpaid $500

4. Part of the order is received and 

 the TAFS is billed for $150. The 

TAFS sets up a payable. 

4801 Unexpended obligationsunpaid $150

4901 Expended authorityunpaid $150

6100 Operating expenses/program

costs $150

2110 accounts payable $150

3100 Unexpended appropriations $150

5700 Expended appropriations

used $150

None

5. Trial balance before obligations 

are transferred

1010 $500

2110 $150

3100 $350

5700 $150

6100 $150

4119 $500

4801 $350

4901 $150

None

6. Obligations are transferred. The 

1151 is prepared and processed.

4831 Unexpended obligations, transferred - unpaid $350

4931 Expended authority, transferred

-unpaid $150

4195 Transfers of obligated

balances $500

4195 Transfers of obligated balances $500

4831 Unexpended obligations

transferred-unpaid $350

4931 Expended authority, transferred-unpaid $150
3

2110 Accounts payable $150

3100 Unexpended appropriations $350

1010 Fund balance with Treasury $500

1010 Fund balance with Treasury $500

2110 Accounts payable $150

3100 Unexpended appropriations $350

7.The receiving TAFS liquidates 

$100 of the accounts payable that 

was transferred. 

None 4901 Expended authority-unpaid $100

4902 Expended authority-paid $100

2110 Accounts payable $100

1010 Fund balance with Treasury $100

8.Of the undelivered orders that 

were transferred, a partial order of 

$200 is received and accepted. 

The receiving TAFS pays for the 

partial order.

4801 Unexpended obligations

-unpaid $200

4902 Expended authority-paid $200

6100 Operating expenses/program 

costs $200

1010 Fund balance with Treasury $200

3100 Unexpended appropriations $200

5700 Expended appropriations

used $200

9. No other activity occurred 

during the year. The preclosing 

adjusted trial balance is prepared. 

4119 $500

4195 $500

4801 $350

4831 $350

4195 $500

4801 $200

4831 $350

4901 $100
4

4901 $150

4931 $150

1010 $ 0

2110 $ 0

3100 $ 0

5700 $150

6100 $150

4902 $300

4931 $150

1010 $200

2110 $ 50

3100 $150

5700 $200

6100 $200

10. Closing entries-Budgetary A. To consolidate resources

4201 Total actual resources 

collected $500

4119 Other appropriations

realized $500

4195 Transfer of resources

with obligations $500

4201 Total actual resources 

collected $500

B. To close unexpended obligations transferredunpaid and expended authority transferred-unpaid

4801 Unexpended obligations

-unpaid $350

4831 Unexpended obligations,

transferred-unpaid $350

4901 Expended authority-unpaid $150

A. To consolidate resources

4201 Total actual resources 

collected $500

4195 Transfer of resources

with obligations $500

B. To close unexpended obligations transferredunpaid and expended authority transferred-unpaid

4831 Unexpended obligations,

transferred-unpaid $350

4801 Unexpended obligations

-unpaid $350

4931 Expended authority, 
5

4931 Expended authority, 

transferred-unpaid $150

transferred-unpaid $150

4901 Expended authority-unpaid $150

10. Closing entries-Budgetary

continued

C. To close expended authority-paid

NA

C. To close expended authority-paid

4902 Expended authority-paid $300

4201 Total actual resources 

collected $300

11. Closing entries-proprietary A. To close expenses and expended 

appropriations used to cumulative results of 

operations

5700 Expended appropriations 

used $150

3310 Cum Results of 

operations $150

3310 Cum Results of operations $150

6100 Operating expenses/

program costs $150

A. To close expenses and expended appropriations 

used to cumulative results of operations

5700 Expended appropriations 

used $200

3310 Cum Results of 

operations $200

3310 Cum Results of operations $200

6100 Operating expenses/

program costs $200
6

12. Postclosing trial balance 4119 $0

4195 $0

4201 $0

4801 $0

4831 $0

4901 $0

4931 $0

1010 $0

2110 $0

3100 $0

3310 $0

5700 $0

6100 $0

4195 $0

4201 $200

4801 $150

4831 $0

4901 $50

4902 $0

4931 $0

1010 $200

2110 $50

3100 $150

3310 $0 

5700 $0

6100 $0

13. SF 133

Resources

1A. Appropriations

7. Total resources CALC

Status of resources

8A. Obligations incurred

11. Total status CALC

12. Obligated balance, net 10/1

1A. 4119E $500

7. $500

8A. 4801E $350

 4901E $150

11. $500

12. NA

1A. NA

7. NA

8A. 4801E $-200

 4901E $-100

 4902E $ 300

$ 0

11. $ 0

12. NA
7

13. Obligated balance transferred, 

net (+ or -)

14C. Obligated balance, net, end 

of period

Undelivered orders

14D. Obligated balance, net, end 

of period

Accounts payable

15. Outlays

13. 4831E $-350

 4931E $-150

14C.4801E $350

 4831E $-350

14D.4901E $150

 4931E $-150

15. 4902E $ 0

13. 4831E $350

 4931E $150

14C. 4801E $-200

 4831E $350

14D. 4901E $-100

 4931E $150

15. 4902E $300

14. Calculation for line 15 8. $500

-3A, B, D NA

-4A NA

+12 NA 

+ or - 13 $-500

-(-14A NA

 -14B NA

 +14C $ 0 

 +14D) $ 0

15. $ 0

8. $ 0

-3A, B, D NA

-4A NA

+12 NA

+ or - 13 $500

-(-14A NA

 -14B NA

+14C -(+150)

+14D) -(+50)

15. $300

15. USSGL 2108

Column 5: Postclosing 

unexpended balance

5. 1010E $ 0

9. 4801E $350

5. 1010E $200

9. 4801E $-200
8

Column 9: Undelivered orders

Column 10: Accounts payable

Column 11: Unobligated balance

 4831E $-350

10. 4901E $150

 4931E $-150

Columns 5 + 6 + 7 + 8 = Columns 9 + 10 +11

$0 = $0

 4831E $350

10. 4901E $-100

 4931E $150

Columns 5 + 6 + 7 + 8 = Columns 9 + 10 +11

$200 = $150 + $50

16. Net Cost Statement Costs

6100E $150

Net cost $150

Costs

6100E $200

Net cost $200

17. Statement of Budgetary 

Resources

1A. 4119E $500

5. Total resources CALC $500

6A. 4801E-B $350

4901E-B $150

9. Total status CALC $500

10. 4801E-B $350

4901E-B $150

13. 4831E $-350

4931E $-150

14C. 4801E $350

1A.

5. Total resources CALC NA

6A. 4801E-B $-200

4901E-B $-100

4902E $300

9. Total status CALC $0

10. 4801E-B $-200

4901E-B $-100

4902E $300

13. 4831E $350

4931E $150

14C. 4801E $-200
9

4831E $-350

14D. 4901E $150

4931E $-150

15. Total outlays CALC: $0

10 - 11 +12 + or - 13 - (-14A-14B +14C +14D)

Should also = 4902E $0

4831E $350

14D. 4901E $-100

4931E $150

15. Total outlays CALC: $300

10 - 11 +12 + or - 13 - (-14A-14B +14C +14D)

Should also = 4902E $300

18. Statement of Financing 1A. Obs incurred 4801E $350

(Line 6A SoBR) 4901E $150

$500

9. (Inc) dec in undelivered

orders 4801e $-350

21. Net cost $150

1A. Obs incurred 4801E $-200

(Line 6A SoBR) 4901E $-100

4902E $300

$ 0

9. (Inc) dec in undelivered

orders 4801e $200

21. Net cost $200

19. Statement of Changes in Net 

Position

1. Net cost $150

2A. 5700E $150

3. CALC: 2-1 $ 0

6. 3100E-B $ 0

7. CALC $ 0

1. Net cost $200

2A. 5700E $ 0

3. CALC: 2-1 $ 0

6. 3100E-B $150

7. CALC $150
10

20. Balance Sheet Assets:

1 1010E $ 0

3. CALC $ 0

Liabilities:

4. 2110E $ 0

6. CALC $ 0

Net Position:

7. 3100E $ 0

8. 3310E $ 0

9. Total net position

CALC: 7+8 $ 0

10. Total liabilities and net position 

CALC: 6+9 $ 0

Assets:

1 1010E $200

3. CALC: 1+2 $200

Liabilities:

4. 2110E $ 50

6. CALC: 4+5 $ 50

Net Position:

7. 3100E $150

8. 3310E $ 0

9. Total net position

CALC: 7+8 $150

10. Total liabilities and net position 

CALC: 6+9 $200
11

Account Title: Expended Authority, Transferred- Unpaid

Account Number: 4931

Normal Balance: Either

Type of Account: Posting

Definition: The amount of unpaid expenditures transferred to or from another appropriation. Unpaid expenditures are for : (a) services 

performed by employees, contractors, vendors, carriers, grantees, lessor, and other government funds; (b) goods and tangible property 

received; and (c) programs for which no current service or performance is required (i. e., annuities, insurance claims, other benefit 

payments, loans, etc.).