This scenario uses the August TFM (TFM Release S2-05-03). The statements follow the fiscal year 2006 

crosswalks. 

October 2005

Appropriations Provided by a Continuing Resolution
Appropriations Provided by a 

Continuing Resolution

Scenario

Effective 2007 – Early Implementation 2006

Page 1 of 36

Continuing resolutions (CRs) are joint resolutions (passed by the House and the Senate 

and signed by the President) that provide continuing appropriations for a fiscal year. 

Continuing resolutions are enacted when Congress has not yet passed one or more 

appropriations bills for a fiscal year or when the President has vetoed congressionally 

passed appropriations bills. Lacking appropriations, most programs can not incur new 

obligations.

 Continuing Resolutions usually do not appropriate specific sums of money. 

Instead the CRs provide “formulas” for calculating the amounts available for 

continuing programs at minimal levels. Continuing resolutions provide funds for 

projects and activities. In most cases, the term “programs and projects” refers to 

appropriation accounts, but not always.1

After a CR is enacted into law, the Office of Management and Budget will issue a bulletin 

to automatically apportion amounts made available by the CR.2

 The amount available 

during the period covered by the CR will be further defined in the bulletin based on the 

law.

Generally, warrants are not issued under a CR in anticipation that the appropriation act 

will be passed. However, Fiscal Service may issue a warrant under the following 

instances:

 The CR covers specific mandatory federal payments or 

 On a case by case basis after the second quarter of the fiscal year; and/or

 The CR covers the entire year.3

Although a warrant may not be issued, agencies’ Fund Balance With Treasury (FBWT) 

should be recorded under a CR. The CR entitles agencies to FBWT. SFFAS No. 7, 

Accounting for Revenue and Other Financing Sources and Concepts for Reconciling 

Budgetary and Financial Accounting, paragraph 71 states that appropriations should be 

recognized in capital as “unexpended appropriations” (and among assets as “funds with 

Treasury”) when made available for apportionment, even if a Treasury Warrant has not 

yet been received, or the amount has not been fully apportioned. 

 1 See chapter 8 of the Government Accountability Office’s Appropriation Law. Usually, CRs last no 

longer than the first quarter of the fiscal year.

2

OMB Circular No. A-11 (2005), Section 123.1 - 123.5 3 Treasury Financial Manual, Part 2, Chapter 2000, Section 2030.2
Appropriations Provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 2 of 36

Furthermore, until Fiscal Service processes a warrant, agencies’ FBWT will not be posted 

to its Central Accounting System. The balance in this account will not match the Fiscal 

Service 6653. However, agencies will post its normal receipt and disbursement activity 

using USSGL Account 1010, which should match the balance on the Fiscal Service 6653. 

Additionally, agencies should note that the new account will not be reported in FACTSII. 

To comply with SFFAS No. 7, the USSGL Division is proposing to create a new account 

and new transactions that agencies shall use to report its FBWT under a CR. The 

proposed new USSGL account 1090, Fund Balance With Treasury under a Continuing 

Resolution, will crosswalk to line 1, Fund Balance With Treasury, on the Balance Sheet. 

Currently, USSGL account 1010, Fund Balance With Treasury, crosswalks to Line 1 of 

the Balance Sheet. The net of USSGL accounts 1010 and 1090 should reflect the funding 

provided under the CR adjusted by normal receipt and disbursement activity (within 

authorized funding level). 

This scenario illustrates the use of the account, corresponding accounting transactions 

and reporting requirements agencies should use to record FBWT while under a CR. 
Appropriations Provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 3 of 36

USSGL Account Illustrated

Account Title: Fund Balance With Treasury under a Continuing Resolution

Account Number: 1090

Normal Balance: Debit

Definition: The amount equal to the funding provided under a continuing resolution and

apportioned in accordance with OMB’s automatic apportionment bulletin. The balance 

in this account will adjust to zero when Fiscal Service processes a warrant and must 

adjust to zero by yearend. 

Justification: To record Fund Balance With Treasury under a continuing resolution 

when a warrant is not issued. SFFAS Standard 7 states that appropriations should be 

recognized in capital as “unexpended appropriations” (and among assets as “funds with 

Treasury”) when made available for apportionment, even if a Treasury Warrant has not 

yet been received, or the amount has not been fully apportioned. Also refer to OMB 

Circular No. A-11 (2005), Section 123.1 - 123.5

Effective: Effective 2007 – Early Implementation 2006

USSGL Transactions Illustrated

A196 To record the annualized level of an appropriation provided under a continuing 

resolution.

Comment: Also Post TC A197 to record the amount available for obligation 

under the terms of the continuing resolution. For additional information, refer to 

the Appropriations Provided by a Continuing Resolution Scenario.

Budgetary Entry

Debit 4111 Debt Liquidation Appropriations

Debit 4112 Liquidation of Deficiency - Appropriations

Debit 4115 Loan Subsidy Appropriation 

Debit 4117 Loan Administrative Expense Appropriation 

Debit 4119 Other Appropriations Realized

Credit 4120 Appropriations Anticipated – Indefinite 

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

*For an example, refer to transaction 1A (p.6) within this scenario.
Appropriations Provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 4 of 36

A197 To record FBWT under a Continuing Resolution as determined by OMB’s 

automatic apportionment bulletin.

Comment: Also Post TC A196 to record the appropriation provided under the 

continuing resolution. This transaction may also be used to record additional 

funding provided under a revised or extended continuing resolution. Under 

revisions or extensions of continuing resolutions also post TC A128R. For 

additional information, refer to the Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 1090 Fund Balance With Treasury under a Continuing Resolution

Credit 3101 Unexpended Appropriations - Appropriations Received

*For an example, refer to transaction 1A (p.6) within this scenario.

*For an example, refer to transaction #1, quarter 2 (p.14) within this scenario.

A198 To record FBWT and adjust Fund Balance With Treasury under a continuing 

resolution to zero upon the enactment of an appropriation and receipt of Treasury 

Appropriation Warrant.

Comment: This transaction is to be used by agencies under a continuing 

resolution that have received notice that its appropriation bill has been passed and 

have received a Treasury Appropriation Warrant. Also post A128R.

Budgetary Entry

None

Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 1090 Fund Balance With Treasury under a Continuing Resolution

Credit 3101 Unexpended Appropriations – Appropriations Received

*For an example, refer to transaction #1, quarter 2 (Situation 1) (p.15) within this 

scenario.
Appropriations Provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 5 of 36

A199 To record an adjustment to the annualized level of an appropriation when the 

enacted level is less than proposed annual level (based on continuing resolution).

Comment: Reverse this transaction when the enacted level is above the proposed 

annualized level. Also Post A198.

Budgetary Entry

Debit 4450 Unapportioned Authority

Credit 4111 Debt Liquidation Appropriations

Credit 4112 Liquidation of Deficiency - Appropriations

Credit 4115 Loan Subsidy Appropriation 

Credit 4117 Loan Administrative Expense Appropriation 

Credit 4119 Other Appropriations Realized 

Proprietary Entry

None

*For an example, refer to transaction #1, quarter 2 (Situation 3) (p.31) within this 

scenario.

Note:

Refer to Attachment #1 for alternative transactions agencies may use to lessen possible 

constraints or limitations imposed by their accounting system. 
Appropriations Provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 6 of 36

This scenario presents the first and second quarters of a fiscal year. During the first 

quarter, the agency is notified that its appropriations bill has not been signed and the 

agency is under a continuing resolution. In quarter two, the agency’s appropriation bill 

has been signed. Three separate situations are presented in quarter two, which are as 

follows:

Situation 1: The agency received the exact amount in the appropriation act.

Situation 2: The agency received an additional amount in the appropriation act.

Situation 3: The agency received less than the original amount indicated in the 

appropriation act.

The following quarterly statements are presented: SF 133, Report on Budget Execution 

and Budgetary Resources, Consolidated Balance Sheet, Consolidated Statement of Net 

Cost and Consolidated Statement of Changes in Net Position. The statements are based 

on fiscal year 2006 crosswalks.

After careful review of the CR, in conjunction with the agency budget office and in 

compliance with OMB’s automatic apportionment bulletin, it was determined that the 

annualized level of the appropriation provided under the continuing resolution is 

$100,000. Since the seasonal obligations for this account are normally higher than the 

pro rata share and the CR covers the first 21 days of the fiscal year, the amount available 

for obligation under the CR is $5,783.4 

1A.To record an agencies’ Fund Balance With Treasury under a continuing resolution as 

determined by OMB’s automatic apportionment bulletin.

QTR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 100,000

CR 4450 Unapportioned Authority 100,000

Proprietary Entry

DR 10905 Fund Balance With Treasury under a Continuing Resolution 5,783

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC 

A196

A197

 4 Refer to OMB’s automatic apportionment bulletin to determine the amount available for obligation under a continuing 

resolution.

5 Account 1090, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 7 of 36

1B.To record authority temporarily unavailable pursuant to public law.

QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 94,217

CR 4395 Authority Unavailable Pursuant to Public Law 94,217

Proprietary Entry

None

TC 

A128

1C.To record budgetary authority automatically apportioned by OMB and available for 

allotment. 

QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 5,783

CR 4510 Apportionments 5,783

Proprietary Entry

None

TC 

A116

*Transactions 1A, 1B and 1C should occur simultaneously.

2. To record allotment of authority. 

QTR 1

Budgetary Entry

DR 4510 Apportionments 5,783

CR 4610 Allotments – Realized Resources 5,783

Proprietary Entry

None

TC 

A120

3. Purchase request for $5,000, was approved. (Commitment)

QTR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 5,000

CR 4700 Commitments 5,000

Proprietary Entry

None

TC 

B202

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

QTR 1

Budgetary Entry

DR 4700 Commitments 5,000

CR 4801 Undelivered Orders Obligations – Unpaid 5,000

Proprietary Entry

None

TC 

B204
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 8 of 36

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

QTR 1

Budgetary Entry

DR 4801 Undelivered Orders Obligations – Unpaid 5,000

CR 4901 Delivered Orders – Obligations, Unpaid 5,000

Proprietary Entry

DR 6100 Operating Expenses 5,000

CR 2110 Accounts Payable 5,000

DR 3107 Unexpended Appropriations Used 5,000

CR 5700 Expended Appropriations 5,000

TC 

B302

B134

6. Payment schedule certified and confirmed.

QTR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations – Unpaid 5,000

CR 4902 Delivered Orders- Obligations, Paid. 5,000

Proprietary Entry

DR 2110 Accounts Payable 5,000

CR 1010 Fund Balance with Treasury 5,000

TC 

B110

Pre - Closing Trial Balance

QTR 1

QTR 1 Debit Credit

Budgetary

4119

4395

4450

4510

4610

4700

4801

4901

4902

Total

Proprietary

1010

1090

2110

3101

3107

5700

6100

Total

100,000

 0

100,000

 5,783

 5,000

 5,000

 15,783

 94,217

 0

 0

 783

 0

 0

 0

 5,000

100,000

 5,000

 0

 5,783

 5,000

 0

 15,783
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 9 of 36

6

Closing 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 5,000

CR 6100 Operating Expense 5,000

DR 5700 Expended Appropriations 5,000

CR 3310 Cumulative Results of Operations 5,000

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 5,783

CR 3100 Unexpended Appropriations Cumulative 783

CR 3107 Unexpended Appropriations Used 5,000

TC 

F233

Post - Closing Trial Balance

QTR 1

QTR 1 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

1090

3100

Total

100,000

 0

100,000

 5,783

 0

 5,783

 94,217

 783

 5,000

100,000

 5,000

 783

 5,783

 6 Closing Entries are for illustrative purposes only.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 10 of 36

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

QTR 1

Budgetary Resources 

3. Budget authority

3A1. Appropriation: Actual (4119E) 100,000

5. Temporarily not available pursuant to Public Law (-) (4395E) (94,217)

7. Total Budgetary Resources 5,783

Status of Budgetary Resources

8. Obligations incurred:

8A1. Direct (4902E) 5,000

9. Unobligated balance:

9A1. Apportioned: Balance currently available (4610E) 783

11. Total status of budgetary resources 5,783

Change in Obligated Balances

13. Obligations incurred net (+)(4902E) 5,000

14. Less: Gross outlays (-) (4902) (5,000)

Net Outlays

19. Net Outlays

 19A. Gross outlays (+) (4902) 5,000

 19D. Net Outlays 5,000

CONSOLIDATED BALANCE SHEET

QTR 1

Assets:

Intragovernmental:

1. Fund balance with Treasury (1010E & 1090E) 783

6. Total intragovernmental 783

15. Total assets 783

Liabilities:

27. Total liabilities 0

Net position:

29. Unexpended appropriations (3100E) 783

30. Cumulative results of operations (3310E) 0

31. Total net position 783

32. Total liabilities and net position 783
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 11 of 36

CONSOLIDATED STATEMENT OF NET COST

QTR 1

Program Costs:

1. Gross costs (6100E) 5,000

6. Net Cost of Operations 5,000

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

QTR 1

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations received (3101E) 5,783

7. Appropriations used (5700/3107E) 5,000 (5,000)

Other Financing Sources:

16. Total Financing Sources 5,000 783

17. Net Cost of Operations 5,000 0

19. Ending Balances 0 783
Page 12 of 36

Appropriations Provided by a Continuing Resolution

Quarter 2

Situation 1

Agency Receives Exact Amount in Appropriations Act Passed by Congress

Each situation begins with reversing entries and the recording of additional FBWT based 

on notification that the CR has been extended an additional 60 days.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 13 of 36

QTR 2

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 5,000

CR 3310 Cumulative Results of Operations 5,000

DR 3310 Cumulative Results of Operations 5,000

CR 5700 Expended Appropriations 5,000

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 783

DR 3107 Unexpended Appropriations Used 5,000

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC 

F233

Beginning Trial Balance

QTR 2

QTR 2 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

100,000

 0

100,000

 5,783

 5,000

 5,000

 15,783

 94,217

 783

 5,000

100,000

 5,000

 5,783

 5,000

 0

 15,783
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 14 of 36

The CR, passed in Quarter 1 has expired and the agency has received notification 

that the CR has been extended for an additional 60 days. The amount available for 

obligation under the extension is $5,783. The annualized level of the appropriation 

provided under the CR is unchanged .

1. To record additional Fund Balance With Treasury under a continuing resolution and 

record authority previously temporarily unavailable as available.

QTR 2

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 5,783

CR 4450 Unapportioned Authority 5,783

Proprietary Entry

DR 10907 Fund Balance With Treasury under a Continuing Resolution 5,783

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC

A128R

A197

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

QTR 2 

Budgetary Entry

DR 4450 Unapportioned Authority 5,783

CR 4510 Apportionments 5,783

Proprietary Entry

None

TC 

A116

 7 Account 1090, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 15 of 36

QTR 2 (Situation 1)

(Received exact amount in appropriation act)

Congress enacted the appropriation bill for $100,000.8 

1. To record receipt of authority (warrant received) and record authority previously 

temporarily unavailable as available.

QTR 2 (Situation 1)

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 88,434

CR 4450 Unapportioned Authority 88,434

Proprietary Entry

DR 1010 Fund Balance with Treasury 100,000

CR 10909 Fund Balance With Treasury 

under a Continuing Resolution 

11,56610

CR 3101 Unexpended Appropriations – Appropriations Received 

88,43411

TC

A128R

A198

Note: Attachment #1 includes alternative transactions agencies may use to record the transactions 

indicated above.

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

QTR 2 (Situation 1)

Budgetary Entry

DR 4450 Unapportioned Authority 88,434

CR 4510 Apportionments 88,434

Proprietary Entry

None

TC 

A116

 8 Note: As previously stated, CRs usually do not last longer than the first quarter. 9 Account 1090, Fund Balance With Treasury under a Continuing Resolution must be zero at year-end. 10 This amount represents the sum of the initial CR and its extension (5,783 + 5,783). 11 This amount represents the enacted appropriation less the sum of the CR and its extension (100,000 –

(5,783+5,783)).
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 16 of 36

3. To record allotment of authority. 

QTR 2 (Situation 1)

Budgetary Entry

DR 4510 Apportionments 94,217

CR 4610 Allottments – Realized Resources 94,217

Proprietary Entry

None

TC 

A120

Pre - Closing Trial Balance

QTR 2 (Situation 1)

QTR 2 (Situation 1) Debit Credit

Budgetary

4119

4395

4450

4510

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

100,000

 0

100,000

95,000

 0

 5,000

 5,000

105,000

 0

 0

 0

 95,000

 5,000

100,000

100,000

 5,000

 0

105,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 17 of 36

12Closing Entries for Quarter 2 (Situation 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 5,000

CR 6100 Operating Expense 5,000

DR 5700 Expended Appropriations 5,000

CR 3310 Cumulative Results of Operations 5,000

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 100,000

CR 3100 Unexpended Appropriations Cumulative 95,000

CR 3107 Unexpended Appropriations Used 5,000

TC 

F233

Post- Closing Trial Balance

QTR 2 (Situation 1)

QTR 2 (Situation 1) Debit Credit

Budgetary

4119

4610

4902

Total

Proprietary

1010

1090

3100

Total

100,000

 0

100,000

 95,000

 0

 0

 95,000

 95,000

 5,000

100,000

 95,000

 95,000

 12 Closing Entries are for illustrative purposes only.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 18 of 36

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

QTR 2 (Situation 1)

Budgetary Resources 

3. Budget authority

3A1. Appropriation: Actual (4119E) 100,000

7. Total Budgetary Resources 100,000

Status of Budgetary Resources

8. Obligations incurred:

8A1. Direct (4902E) 5,000

9. Unobligated balance:

9A1. Apportioned: Balance currently available (4610E) 95,000

11. Total status of budgetary resources 100,000

Change in Obligated Balances

13. Obligations incurred net (+)(4902E) 5,000

14. Less: Gross outlays (-) (4902) (5,000)

Net Outlays

19. Net Outlays

 19A. Gross outlays (+) (4902) 5,000

 19D. Net Outlays 5,000

CONSOLIDATED BALANCE SHEET

QTR 2 (Situation 1)

Assets:

Intragovernmental:

1. Fund balance with Treasury (1010E) 95,000

6. Total intragovernmental 95,000

15. Total assets 95,000

Liabilities:

27. Total liabilities 0

Net position:

29. Unexpended appropriations (3100E) 95,000

30. Cumulative results of operations (3310E) 0

31. Total net position 95,000

32. Total liabilities and net position 95,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 19 of 36

CONSOLIDATED STATEMENT OF NET COST

QTR 2 (Situation 1)

Program Costs:

1. Gross Costs (6100E) 5,000

6. Net Cost of Operations 5,000

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

QTR 2 (Situation 1)

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations received (3101E) 100,000

7. Appropriations used (5700/3107E) 5,000 (5,000)

Other Financing Sources:

16. Total Financing Sources 5,000 95,000

17. Net Cost of Operations 5,000 0

19. Ending Balances 0 95,000
Page 20 of 36

Appropriations Provided by a Continuing Resolution

Quarter 2

Situation 2

Agency Receives Additional Amount in the Appropriation Act

Each situation begins with reversing entries and the recording of additional FBWT based 

on notification that the CR has been extended an additional 60 days.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 21 of 36

QTR 2

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 5,000

CR 3310 Cumulative Results of Operations 5,000

DR 3310 Cumulative Results of Operations 5,000

CR 5700 Expended Appropriations 5,000

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 783

DR 3107 Unexpended Appropriations Used 5,000

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC 

F233

Beginning Trial Balance

QTR 2

QTR 2 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

100,000

 0

100,000

 5,783

 5,000

 5,000

 15,783

 94,217

 783

 5,000

100,000

 5,000

 5,783

 5,000

 0

 15,783
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 22 of 36

The CR, passed in Quarter 1 has expired and the agency has received notification 

that the CR has been extended for an additional 60 days. The amount available for 

obligation under the extension is $5,783. The annualized level of the appropriation 

provided under the CR is unchanged .

1. To record additional Fund Balance With Treasury under a continuing resolution and 

record authority previously temporarily unavailable as available.

QTR 2

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 5,783

CR 4450 Unapportioned Authority 5,783

Proprietary Entry

DR 109013 Fund Balance With Treasury under a Continuing Resolution 5,783

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC

A128R

A197

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

QTR 2 

Budgetary Entry

DR 4450 Unapportioned Authority 5,783

CR 4510 Apportionments 5,783

Proprietary Entry

None

TC 

A116

 13 Account 1090, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 23 of 36

QTR 2 (Situation 2)

(received additional amount in appropriation act)

Congress enacted the regular appropriation bill for $120,000. The agency received 

$20,000 in additional authority.14 

1. To record an additional amount of authority ($20,000) and authority previously 

temporarily unavailable as available.

QTR 2 (Situation 2)

Budgetary Entry

DR 4119 Other Appropriations Realized 20,000

DR 4395 Authority Unavailable Pursuant to Public Law 88,434

CR 4450 Unapportioned Authority 108,43415

Proprietary Entry

DR 1010 Fund Balance with Treasury 120,00016

CR 109017 Fund Balance With Treasury 

under a Continuing Resolution 11,56618

CR 3101 Unexpended Appropriations – Appropriations Received 108,43419

TC

A199R

&

A128R

A198

Note: Attachment #1 includes alternative transactions agencies may use to record the adjustment.

 14 Note: As previously stated, CRs usually do not last longer than the first quarter. 15 This amount represents the sum of the amount previously unavailable plus the additional authority. ($88,434 + 

20,000).

16 This amount represents the proposed annualized level of appropriation in addition to the enacted appropriation 

($100,000 + $20,000, respectively).

17 Account 1090, Fund Balance With Treasury under a Continuing Resolution must be zero at year-end. 18 This amount represents the sum of the initial CR and its extension (5,783 + 5,783). 19 This amount represents the enacted appropriation less the sum of the CR and its extension (120,000 –

(5,783+5,783)).
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 24 of 36

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

QTR 2 (Situation 2)

Budgetary Entry

DR 4450 Unapportioned Authority 108,434

CR 4510 Apportionments 108,434

Proprietary Entry

None

TC 

A116

3. To record allotment of authority. 

QTR 2 (Situation 2)

Budgetary Entry

DR 4510 Apportionments 114,217

CR 4610 Allottments – Realized Resources 114,217

Proprietary Entry

None

TC 

A120

Pre - Closing Trial Balance

QTR 2 (Situation 2)

QTR 2 (Situation 2) Debit Credit

Budgetary

4119

4395

4450

4510

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

120,000

 0

120,000

115,000

 0

 5,000

 5,000

125,000

115,000

 5,000

120,000

120,000

 5,000

 0

125,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 25 of 36

20Closing Entries for Quarter 2 (Situation 2) 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 5,000

CR 6100 Operating Expense 5,000

DR 5700 Expended Appropriations 5,000

CR 3310 Cumulative Results of Operations 5,000

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 120,000

CR 3100 Unexpended Appropriations Cumulative 115,000

CR 3107 Unexpended Appropriations Used 5,000

TC 

F233

Post- Closing Trial Balance

QTR 2 (Situation 2)

QTR 2 (Situation 2) Debit Credit

Budgetary

4119

4610

4902

Total

Proprietary

1010

1090

3100

Total

120,000

 0

120,000

115,000

 0

 0

115,000

115,000

 5,000

120,000

115,000

115,000

 20 Closing Entries are for illustrative purposes only.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 26 of 36

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

QTR 2 (Situation 2)

Budgetary Resources 

3. Budget authority

3A1. Appropriation: Actual (4119E) 120,000

7. Total Budgetary Resources 120,000

Status of Budgetary Resources

8. Obligations incurred:

8A1. Direct (4902E) 5,000

9. Unobligated balance:

9A1. Apportioned: Balance currently available (4610E) 115,000

11. Total status of budgetary resources 120,000

Change in Obligated Balances

13. Obligations incurred net (+)(4902E) 5,000

14. Less: Gross outlays (-) (4902) (5,000)

Net Outlays

19. Net Outlays

 19A. Gross outlays (+) (4902) 5,000

 19D. Net outlays 5,000

CONSOLIDATED BALANCE SHEET

QTR 2 (Situation 2)

Assets 

Intragovernmental:

1. Fund balance with Treasury (1010E) 115,000

6. Total Intragovernmental 115,000

15. Total assets 115,000

Liabilities:

27. Total liabilities 0

Net position

29. Unexpended appropriations (3100E) 115,000

30. Cumulative results of operations (3310E) 0

31. Total net position 115,000

32. Total liabilities and net position 115,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 27 of 36

CONSOLIDATED STATEMENT OF NET COST

QTR 2 (Situation 2)

Program Costs:

1. Gross Costs (6100E) 5,000

6. Net Cost of Operations 5,000

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

QTR 2 (Situation 2)

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations received (3101E) 120,000

7. Appropriations used (5700/3107E) 5,000 (5,000)

Other Financing Sources:

16. Total Financing Sources 5,000 115,000

17. Net Cost of Operations 5,000 0

19. Ending Balances 0 115,000
Page 28 of 36

Appropriations Provided by a Continuing Resolution

Quarter 2

Situation 3

Agency Receives Less than the Original Amount Indicated in the 

Appropriation Act

Each situation begins with reversing entries and the recording of additional FBWT based 

on notification that the CR has been extended an additional 60 days.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 29 of 36

QTR 2

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 5,000

CR 3310 Cumulative Results of Operations 5,000

DR 3310 Cumulative Results of Operations 5,000

CR 5700 Expended Appropriations 5,000

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 783

DR 3107 Unexpended Appropriations Used 5,000

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC 

F233

Beginning Trial Balance

QTR 2

QTR 2 Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

100,000

 0

100,000

 5,783

 5,000

 5,000

 15,783

 94,217

 783

 5,000

100,000

 5,000

 5,783

 5,000

 0

 15,783
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 30 of 36

The CR, passed in Quarter 1 has expired and the agency has received notification 

that the CR has been extended for an additional 60 days. The amount available for 

obligation under the extension is $5,783. The annualized level of the appropriation 

provided under the CR is unchanged .

1. To record additional Fund Balance With Treasury under a continuing resolution and 

record authority previously temporarily unavailable as available.

QTR 2

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 5,783

CR 4450 Unapportioned Authority 5,783

Proprietary Entry

DR 109021 Fund Balance With Treasury under a Continuing Resolution 5,783

CR 3101 Unexpended Appropriations – Appropriations Received 5,783

TC

A128R

A197

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

QTR 2 

Budgetary Entry

DR 4450 Unapportioned Authority 5,783

CR 4510 Apportionments 5,783

Proprietary Entry

None

TC 

A116

 21 Account 1090, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 31 of 36

QTR 2 (Situation 3)

(appropriation act is less than originally anticipated (in transaction 1, 

QTR 1)

Congress enacted the regular appropriation bill for $80,000 (this is $20,000 less 

than the proposed annualized level of appropriation).22 

1. To record an adjustment to the amount of original authority and record authority 

previously temporarily unavailable as available.

QTR 2 (Situation 3)

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 88,434

CR 4119 Other Appropriations Realized 20,00023

CR 4450 Unapportioned Authority 68,43424

Proprietary Entry

DR 1010 Fund Balance with Treasury 80,000

CR 109025 Fund Balance With Treasury 

under a Continuing Resolution 11,56626

CR 3101 Unexpended Appropriations – Appropriations Received 68,43427

TC

A199

&

A128R

A198

Note: Attachment #1 includes alternative transactions agencies may use to record the transactions 

indicated above.

 22 As previously stated, CRs usually do not last longer than the first quarter. 23 This amount represents the proposed annualized level of appropriation less the enacted appropriation ($100,000 -

$80,000, respectively). 24 This amount represents the difference between the amount previously unavailable less the difference between the 

proposed and enacted annualized level of appropriation ($88,434 – ($100,000 - $80,000)). 25 Account 1090, Fund Balance With Treasury under a Continuing Resolution must be zero at year-end. 26 This amount represents the sum of the initial CR and its extension (5,783 + 5,783). 27 This amount represents the enacted appropriation less the sum of the CR and its extension (80,000 –

(5,783+5,783)).
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 32 of 36

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

QTR 2 (Situation 3)

Budgetary Entry

DR 4450 Unapportioned Authority 68,434

CR 4510 Apportionments 68,434

Proprietary Entry

None

TC 

A116

3. To record allotment of authority. 

QTR 2 (Situation 3)

Budgetary Entry

DR 4510 Apportionments 74,217

CR 4610 Allottments – Realized Resources 74,217

Proprietary Entry

None

TC 

A120

Pre - Closing Trial Balance

QTR 2 (Situation 3)

QTR 2 (Situation 3) Debit Credit

Budgetary

4119

4395

4450

4510

4610

4902

Total

Proprietary

1010

1090

3101

3107

5700

6100

Total

80,000

 0

80,000

75,000

 0

 5,000

 5,000

85,000

75,000

 5,000

80,000

80,000

 5,000

 0

85,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 33 of 36

28Closing Entries for Quarter 2 (Situation 3) 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 5,000

CR 6100 Operating Expense 5,000

DR 5700 Expended Appropriations 5,000

CR 3310 Cumulative Results of Operations 5,000

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 80,000

CR 3100 Unexpended Appropriations Cumulative 75,000

CR 3107 Unexpended Appropriations Used 5,000

TC 

F233

Post- Closing Trial Balance

QTR 2 (Situation 3)

QTR 2 (Situation 3) Debit Credit

Budgetary

4119

4395

4610

4902

Total

Proprietary

1010

1090

3100

Total

 80,000

 0

 80,000

 75,000

 0

 0

 75,000

 0

 75,000

 5,000

 80,000

 75,000

 75,000

 28 Closing Entries are for illustrative purposes only.
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 34 of 36

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

QTR 2 (Situation 3)

Budgetary Resources 

3. Budget authority

3A1. Appropriation: Actual (4119E) 80,000

7. Total Budgetary Resources 80,000

Status of Budgetary Resources

8. Obligations incurred:

8A1. Direct (4902E) 5,000

9. Unobligated balance:

9A1. Apportioned: Balance currently available (4610E) 75,000

11. Total status of budgetary resources 80,000

Change in Obligated Balances

13. Obligations Incurred net (+)(4902E) 5,000

14. Less: Gross outlays (-) (4902) (5,000)

Net Outlays

19. Net Outlays

 19A. Gross outlays (+) (4902) 5,000

 19D. Net Outlays 5,000

CONSOLIDATED BALANCE SHEET

QTR 2 (Situation 3)

Assets:

Intragovernmental:

1. Fund balance with Treasury (1010E) 75,000

6. Total Intragovernmental 75,000

15. Total assets 75,000

Liabilities:

27. Total liabilities 0

Net position

29. Unexpended appropriations (3100E) 75,000

30. Cumulative results of operations (3310E) 0

31. Total net position 75,000

32. Total liabilities and net position 75,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Page 35 of 36

CONSOLIDATED STATEMENT OF NET COST

QTR 2 (Situation 3)

Program Costs:

1. Gross costs (6100E) 5,000

6. Net Cost of Operations 5,000

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

QTR 2 (Situation 2)

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations received (3101E) 80,000

7. Appropriations used (5700/3107E) 5,000 (5,000)

Other Financing Sources:

16. Total Financing Sources 5,000 75,000

17. Net Cost of Operations 5,000 0

19. Ending Balances 0 75,000
Appropriations provided by a 

Continuing Resolution 

Scenario

Effective 2007 – Early Implementation 2006

Attachment 1

Page 36 of 36

Agencies may prefer to use the following transactions to:

Record the reversal of authority previously temporarily unavailable, 

Record the reversal of the amount recorded for Fund Balance With Treasury under a 

Continuing Resolution as determined by OMB’s automatic apportionment, and 

• Record the enactment of the appropriation bill. 

1. To record authority previously temporarily unavailable as available.

Budgetary Entry

DR 4395 Authority Unavailable Pursuant to Public Law 94,217

CR 4119 Other Appropriations Realized 94,217

Proprietary Entry

None

TC

A128R

2. To reverse the transaction to record an agencies’ Fund Balance With Treasury under a 

continuing resolution as determined by OMB’s automatic apportionment bulletin. 

(This relates to transaction #1a and extension of CR)

Budgetary Entry

DR 4450 Unapportioned Authority 100,000

CR 4119 Other Appropriations Realized 100,000

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations Received 11,566

CR 1090 Fund Balance With Treasury under a Continuing Resolution 11,566

TC 

A199R

3. To record the enactment of an appropriation (Congress enacted the appropriations bill 

for $100,000).

Budgetary Entry

DR 4119 Other Appropriations Realized 100,000

CR 4450 Unapportioned Authority 100,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 100,000

CR 3101 Unexpended Appropriations – Appropriations Received 100,000

TC 

A104