September 1996 A-1

Appendix: 

Account Framework for Appropriations, 

Collections, Borrowing, and Contract Authorities

The following pages contain a comprehensive listing of all of the Standard General Ledger accounts

used in this guide.

Resources and Contra Resources

Resources

4032 Anticipated Contract Authority

4042 Anticipated Borrowing Authority

4060 Anticipated Collections from Non-Federal Sources

4070 Anticipated Collections from Federal Sources

4111 Debt Liquidation Appropriations

4112 Deficiency Appropriations

4115 Loan Subsidy Appropriation - Definite - Current

4116 Entitlement Loan Subsidy Appropriation - Indefinite 

4117 Loan Administrative Expense Appropriation - Definite - Current

4118 Re-estimated Discretionary Loan Subsidy Appropriation - Indefinite - Permanent

4119 Other Appropriations Realized

4120 Appropriations Anticipated - Indefinite

4121 Loan Subsidy Appropriation - Indefinite - Current

4131 Current-year Contract Authority Realized - Definite

4132 Current-year Contract Authority Realized - Indefinite

4138 Resources Realized from Contract Authority

4139 Contract Authority Carried Forward

4141 Current-Year Borrowing Authority Realized-Definite

4142 Current-Year Borrowing Authority Realized-Indefinite

4148 Resources Realized from Borrowing Authority

4149 Borrowing Authority Carried Forward

4201 Total Actual Resources

4210 Anticipated Reimbursements and Other Income

4220 Unfilled Customer Orders

4251 Reimbursements and other Income Earned - Receivable

4252 Reimbursements and Other Income Earned - Collected

4261 Actual Collection of Fees

4262 Actual Collection of Loan Principal

4263 Actual Collection of Loan Interest

4264 Actual Collection of Rent

4265 Proceeds from Collateral

4266 Other Actual Collections - Non-Federal

4271 Actual Program Fund Subsidy - Definite - Current - Collected

4272 Actual Program Fund Subsidy - Indefinite - Permanent - Collected

4273 Interest from Treasury - Collected

4274 Actual Program Fund Subsidy - Indefinite - Current - Collected
Budgetary Accounting

A-2

(Resources, cont.)

4275 Receipts from Liquidating Account - Collected

4276 Actual Collections from Financing Fund - Collected

4277 Other Actual Collections - Federal - Collected

4281 Actual Program Fund Subsidy -Definite - Current - Receivable

4282 Actual Program Fund Subsidy - Indefinite - Permanent - Receivable

4283 Interest From Treasruy - Receivable

4284 Actual Program Fund Subsidy - Indefinite - Current - Receivable

4285 Receipts from Liquidating Fund - Receivable

4286 Actual Collections from Financing Fund - Receivable

4287 Other Actual Collections - Receivable

Contra Resources

4034 Anticipated Reductions to Contract Authority

4044 Anticipated Reductions to Borrowing Authority

4047 Anticipated Payments to Treasury

4133 Actual Reductions to Contract Authority

4135 Contract Authority Converted to Cash

4143 Actual Reductions to Borrowing Authority

4145 Borrowing Authority Converted to Cash

4147 Actual Payments to Treasury

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

Status Accounts

Anticipations and Cancellations

4310 Anticipated Recoveries of Prior-year Obligations 1 

4350 Canceled Authority 

Unapportioned Authority

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available 

Apportionments of Authority

4510 Apportionments

4590 Apportionments - Unavailable 

Allotments of Authority

4610 Allotments - Realized Resources

4650 Allotments - Expired Authority 

Commitments of Authority

4700 Commitments 
Appendix

 September 1996 A-3

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

4870 Downward Adjustments of Prior-year Undelivered Orders 1

4880 Upward Adjustments of Prior-year Undelivered Orders

 

Expended Authority

4901 Expended Authority - Unpaid

4902 Expended Authority - Paid

4971 Downward Adjustments of Prior-year Expended Authority - Refunds 1

4979 Downward Adjustments of Prior-year Expended Authority - Other 1

4980 Upward Adjustments of Prior-year Expended Authority
Budgetary Accounting

A-4

Reported as a resource on the SF-133/143. 1