September 1996 II-1

 Net resources

 =

 Status of resources

 Resources - Contra resources = Status of resources

CHAPTER II:

Appropriations

Introduction

This chapter covers budgetary accounting for

appropriations including:

 Annual appropriations, which expire

at the end of the first year of the

appropriation and are canceled at the end

of the sixth year;

 Multi-year appropriations, which

expire at the end of a designated time

period greater than 1 year and are

canceled at the end of the fifth year after

expiration; and

 No-year appropriations, which do not

expire.

The first section (pages II-2 and II-3) of this

chapter presents a budgetary accounting

conceptual framework listing all accounts covered.

Section II (pages II-4 through II-14) then details

the pro forma journal entries for basic

transactions. Closing entries follow (pages II-14

through II-18). 

Finally, Section III (pages II-21 through II40) covers crosswalks from the accounts to line

items on the SF-133, "Report on Budget

Execution" and FMS-2108 "Year-End Closing

Statement."

To gain a complete understanding of the

information presented here, it is important to read

it in conjunction with Chapter I. The end of

Chapter I lists references for further information.

Conceptual Framework

Entries in this chapter satisfy the basic

budgetary accounting equation: Net resources

equal status of resources.

Because net resources equal resources less

contra resources, the equation can further be

defined as: Resources less contra resources equal

status of resources. The accounts that satisfy this

equation appear on the next two pages.
Budgetary Accounting

 II-2 September 1996

Section I

Appropriation Resources and Contra Resources

Resources

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 - Current

4119 Other Appropriations Realized

4120 Appropriations Anticipated

4121 Loan Subsidy Appropriation - Indefinite - Current

4201 Total Actual Resources

Contra Resources

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

(Status accounts are shown on next page.)
Appropriations

 September 1996 II-3

Appropriation 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 - Available

4590 Apportionments - Unavailable

Allotments of Authority

4610 Allotments - Realized Resources

4650 Allotments - Expired Authority

Commitments of Authority

4700 Commitments

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid

4802 - Undelivererd 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 

 Reported as a resource on SF-133. 1
Budgetary Accounting

 II-4 September 1996

Section II

Journal Entries

Journal entries for most basic transactions Closing entries.

and for closing are organized in the following

format: The entries are set forth below.

 Entries to record anticipated and

realized appropriation authority and

establish it as unapportioned or otherwise

unavailable.

 Entries to record changes in status.

Some budgetary transactions require a

corresponding proprietary entry that is not

illustrated in this paper. Such transactions are

marked with a "P."
Appropriations

 September 1996 II-5

Entries for Appropriations

I. Entries to record anticipated and realized appropriation authority

and establish it as unapportioned or otherwise unavailable 

I-A. To record the anticipation of indefinite appropriations, excluding Debt

Liquidation Appropriations - Indefinite.

4120 Appropriations Anticipated 

 4450 Unapportioned Authority - Available

I-B. To record the anticipation of Debt Liquidation Appropriations - Indefinite.

4120 Appropriations Anticipated

 4047 Anticipated Payments to Treasury

I-C. To record the realization of anticipated indefinite appropriations. (In some cases,

these appropriations might be realized without first being anticipated. In such

cases, credit account 4450 Unapportioned Authority - Available.) P

4111 Debt Liquidation Appropriations (indefinite only)

4112 Deficiency Appropriations (indefinite only)

4116 Entitlement Loan Subsidy Appropriation - Indefinite 

4118 Re-Estimated Discretionary Loan Subsidy Appropriation -

Indefinite - Current

4119 Other Appropriations Realized

4121 Loan Subsidy Appropriation - Indefinite - Current

(indefinite only)

 4120 Appropriations Anticipated
Budgetary Accounting

 II-6 September 1996

I-D. To record the realization of definite appropriations. (Neither Indefinite

Appropriations, which are normally anticipated, nor Debt Liquidation

Appropriations, which normally do not provide authority for apportionment, are

included in the entry.) P

4112 Deficiency Appropriations (definite only)

4115 Loan Subsidy Appropriation - Definite - Current

4117 Loan Administrative Expense Appropriation - Definite -

Current

4119 Other Appropriations Realized (definite only)

 4450 Unapportioned Authority - Available

I-E. To record the realization of Debt Liquidation Appropriations - Definite. (These

funds are normally used to liquidate borrowings and will be paid to Treasury.) P

4111 Debt Liquidation Appropriations (definite only)

 4047 Anticipated Payments to Treasury

I-F. To record the subsequent payment to Treasury after realization of Debt

Liquidation Appropriations, definite and indefinite. (All Debt Liquidation

Appropriation funds are returned to Treasury when realized.)

4047 Anticipated Payments to Treasury

 4147 Actual Payments to Treasury

I-G. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law

I-H. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available
Appropriations

 September 1996 II-7

I-I. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A.)

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission

I-J. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available

I-K. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-L. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-M. To record rescissions proposed by the President and enacted by Congress. 

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions

I-N. To record enactment of rescission legislation the President has not proposed. 

4450 Unapportioned Authority - Available

 4392 Rescissions
Budgetary Accounting

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 1

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

 II-8 September 1996

I-O. To record anticipated downward adjustments (recoveries) of prior-year

obligations. (May record in conjunction with entry I-A.)

4310 Anticipated Recoveries of Prior-year Obligations 1

 4450 Unapportioned Authority - Available

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority available for allotment. (To

decrease the apportionment, reverse this entry.)

4450 Unapportioned Authority - Available

 4510 Apportionments - Available

A-2. To record an apportionment of authority unavailable for allotment

pending completion of some subsequent event (i.e. receipt of cash on nonFederal receivables).

4450 Unapportioned Authority - Available

 4590 Apportionments - Unavailable

A-3. To record an allotment of apportioned authority. Agencies cannot

obligate or expend anticipated resources. (To decrease the allotment,

reverse this entry.)

4510 Apportionments - Available

 4610 Allotments - Realized Resources
Appropriations

 September 1996 II-9

A-4. To record a commitment of the allotment. (To decrease the commitment,

reverse this entry.)

4610 Allotments - Realized Resources

 4700 Commitments

II-B. Entries for current-year undelivered orders and expended authority:

B-1. To record an undelivered order for authority not previously committed.

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order was the same as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

b. The undelivered order was less than the commitment.

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

c. The undelivered order was more than the commitment.

4700 Commitments

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

B-3. To record expended authority with no previous commitment or

undelivered order. P

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Budgetary Accounting

 II-10 September 1996

B-4. To record expended authority committed with no undelivered order where:

a. The expended amount was the same as the commitment. P

4700 Commitments

 4902 Expended Authority - Paid

b. The expended amount was less than the commitment. P

4700 Commitments

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

c. The expended amount was more than the commitment. P

4700 Commitments

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

B-5. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Appropriations

 September 1996 II-11

c. The expended amount was more than the undelivered order. P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

II-C. Entries for prior-year undelivered orders and expended authority when the prioryear authority has expired:

C-1. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order. P

4870 Downward Adjustments of Prior-year Undelivered Orders

 4650 Allotments - Expired Authority 

(and)

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

c. The expended amount was more than the undelivered order.P

4650 Allotments - Expired Authority

 4880 Upward Adjustments of Prior-year Undelivered

Orders

(and)

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid
Budgetary Accounting

 II-12 September 1996

C-2. To record a downward adjustment to prior-year expended authority. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4650 Allotments - Expired Authority

C-3. To record an upward adjustment to prior-year expended authority. P

4650 Allotments - Expired Authority

 4980 Upward Adjustments of Expended Authority

II-D. Entries for prior-year undelivered orders and expended authority when the prioryear authority has not expired: (Normally, make entry I-O to anticipate

downward adjustments of authority.) 

D-1. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order and:

1. The downward adjustment was anticipated. P
Appropriations

 September 1996 II-13

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4590 Apportionments - Unavailable

2. The downward adjustment was unanticipated. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4590 Apportionments - Unavailable

c. The expended amount was more than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4610 Allotments - Realized Resources

 4880 Upward Adjustments of Prior-year Undelivered

Orders
Budgetary Accounting

 II-14 September 1996

D-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations 

b. Was unanticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year 

Obligations

D-3. To record an upward adjustment of prior-year expended authority. P

4610 Allotments - Realized Resources

 4980 Upward Adjustments of Expended Authority
Appropriations

 Closing this account into 4201 assumes the authority is permanently unavailable. 1

 September 1996 II-15

III. Closing Entries

III-A. To record consolidation of actual resources.

4201 Total Actual Resources (debit or credit)

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 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 - Current

 4119 Other Appropriations Realized

 4121 Loan Subsidy Appropriation - Indefinite - Current
Budgetary Accounting

 Closing this account into 4450 assumes the authority will become available at some point. 1

 Use this account only when authority is not expiring. 2

 Use this account only when authority is expiring. 3

 II-16 September 1996

III-B. To record consolidation of anticipated and unapportioned or expired authority. 

(Use only in year 2 and later.)

4395 Authority Unavailable Pursuant to Public Law 1

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

4510 Apportionments - Available

4590 Apportionments - Unavailable

4610 Allotments - Realized Resources

4700 Commitments

 4120 Appropriations Anticipated

 4310 Anticipated Recoveries of Prior-year Obligations

 4450 Unapportioned Authority - Available 2

 4650 Allotments - Expired Authority 3
Appropriations

 September 1996 II-17

III-C. To close expended authority and related adjustments. (Use adjustment accounts 

only in year 2 and later.)

4980 Upward Adjustments of Prior-year Expended Authority

 4902 Expended Authority - Paid (debit or credit)

 4201 Total Actual Resources (debit or credit)

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close adjustments to undelivered orders. (Use adjustment accounts only in

year 2 and later)

4880 Upward Adjustments of Prior-year Undelivered Orders

 4801 Undelivered Orders - Unpaid (debit or credit)

 4870 Downward Adjustments of Prior-year Undelivered

Orders
Budgetary Accounting

 II-18 September 1996

4201 Total Actual Resources =

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

 +

4650 Allotments - Expired 

Authority 

+

4901 Expended Authority - Unpaid

4201 Total Actual Resources =

 

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

 +

4450 Unapportioined Authority - 

Available

+

4901 Expended Authority - Unpaid

At this point, the budgetary accounting equations will be: 

When authority expires:

When authority does not expire:
Appropriations

 September 1996 II-19

 4201 Total Actual Resources = 4350 Canceled Authority

III-E. To cancel undelivered orders and expired authority. (Use only at the end of the

fifth year after authority expires.)

4801 Undelivered Orders - Unpaid

4901 Expended Authority - Unpaid

4650 Allotments - Expired Authority

 4350 Canceled Authority

At this point, the budgetary accounting equation will be:
Budgetary Accounting

 II-20 September 1996

Section III 

Crosswalks to Key Reports

This section contains crosswalks from

appropriation accounts in the conceptual

framework to the lines of key budgetary reports on

which they would be reported. The report

crosswalks illustrated here include the SF-133,

"Report on Budget Execution" and the FMS2108, "Year-End Closing Statement."

Four SF-133 crosswalks are provided:

 Annual appropriations in the first year;

 Annual appropriations in the second

and succeeding years (termed "year 2 and

later"); 

 Multiple-year and no-year

appropriations in the first year; and

 Multiple-year and no-year

appropriations in succeeding years

(termed “Year 2 and Later”). 

These crosswalks contain information on

which accounts track to applicable lines; what

balances are reported or used in computations (the

beginning or the pre-closing balances); whether

the accounts are applicable to interim (during the

year) or final (last filing for the year) SF-133's;

and additional information required to properly

select accounts and amounts to be used.

Finally, a single FMS-2108 crosswalk is

provided showing the accounts with balances

tracking to the form for any given year. All

accounts referenced report post-closing balances.

The reports with corresponding illustrated 

crosswalks require proprietary information as well

as budgetary information. Because this document

covers only budgetary accounting, only budgetary

accounts are illustrated in the crosswalks. 
Appropriations

 September 1996 II-21

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A E I/F 4111 Debt Liquidating Appropriations

E I/F 4112 Deficiency Appropriations

E I/F 4115 Loan Subsidy Appropriation 

 Definite - Current

E I/F 4116 Entitlement Loan Subsidy 

 Appropriation - Indefinite

E I/F 4117 Loan Administrative Expense 

 Appropriation - Indefinite - Current 

E I/F 4118 Reestimated Discretionary Loan 

 Subsidy Appropriation - Indefinite- 

 Permanent

E I/F 4119 Other Appropriations Realized

E I/F 4121 Loan Subsidy Appropriation- 

 Indefinite -

Current

E I/F 4392 Rescissions Only current -year;

subtracted

1B N/A

1C N/A

1D N/A

1E E I 4120 Appropriations Anticipated Zeor for final

2A N/A

2B N/A

3A N/A

3B N/A

3C N/A

4A N/A
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-22 September 1996

4B N/A

4C N/A

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law

6A E 4396 Authority Permanently Unavailable

 - Pursuant to Public Law

7 CALC (1A..1D+2A.. 2B+3A.. Must = line 11

 3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E-B I/F 4802 Undelivered Orders - Paid Category A. Direct

E-B I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B. DirectSub 

Category 1. . n

E-B I/F 4802 Undelivered Orders - Paid Category B. DirectSub 

Category 1. .n 

E-B I/F 4901 Expended Authority - Unpaid Category B. DirectSub 

Category 1. .n

E I/F 4902 Expended Authority - Paid Category B. DirectSub 

Category 1. .n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I/F 4901 Expended Authority - Unpaid Not subject to

Apportionment

E I/F 4902 Expended Authority - Paid Not subject to

Apportionment
Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 II-23

9A1 E I 4510 Apportionments - Available Through current period

E I 4610 Allotments - Realized Resources Through current period

E I 4700 Commitments Through current period

9A2 E I 4590 Apportionments - Unavailable Anticipated -

unavailable through

current period

9B E I 4620 Other Funds Available 

 for Committment/Obligation

9C Used only with prior OMB approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportionments - Unavailable Subsequent periods

10B E I 4430 Unapportioned Authority 

 - OMB Deferral

10C E I 4420 Unapportioned Authority

 - Pending Rescission

10D E I/F 4450 Unapportioned Authority 

 - Available

E I/F 4630 Funds not Available 

 for Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7

12 N/A

13 Cannot be derived from SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-24 September 1996

15A E F 4802 Undelivered Orders - Paid

E I 4902 Expended Authority - Paid

15B N/A

15 CALC(8-13-14C-14D)
Appropriations

 Should equal (B) 4450 Unapportioned Authority - Available or 4650 Allotments - Expired Authority. 1

 OMB Circular A-34 states that some programs may only receive an apportionment for acutal recoveries. 2

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

 September 1996 II-25

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

2A B I/F 4201 Total Actual Resources Subtracted 1

B I/F 4801 Undelivered Orders - Unpaid Subtracted

B I/F 4802 Undelivered Orders - Paid Added

B I/F 4901 Expended Authority - Unpaid Added

2B N/A

3A1 E I/F 4971 Downward Adjustments

 of Prior-year Expended Authority

 - Refunds2

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

 of Prior-year Undelivered Orders
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-26 September 1996

4B N/A

4C E F 4650 Allotments-Expired Authority Only in year of

cancellation

E I/F Net Undelivered Orders Year of

(4801 - 4870 & 4880) cancellation

5 E I/F 4395 Authority Unavailable 

 - Pursuant to Public Law

6A E F 4350 Cancelled Authority

6B E I/F 4393 Recissions - Prior Year

6C E I/F 4396 Authority Permanently Not 

Available - Pursuant to Public Law

7 CALC (1A..1D+2A..2B+3A Must = line 11

 ..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A.

Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct

E I/F 4880 Upward Adjustment of Prior-year Category A.

Undelivered Orders Direct

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct

E I/F 4902 Expended Authority - Paid Category A.

Direct

E I/F 4980 Upward Adjustments of Prior-year Category A. 

Expended Authority Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub 

Category 1. . n
Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 II-27

E-B I/F 4801 Undelivered Orders - Paid Category B.

DirectSub 

Category 1. .n 

E-B I/F 4902 Expended Authority - Unpaid Category B.

DirectSub 

Category 1. .n

E I/F 4880 Upward Adjustments of Prior-Year Category 1..n

Undelivered Orders

E I/F 4902 Expended Authority - Paid Category B.

DirectSub 

Category 1. .n

E I/F 4980 Upward Adjustments of Prior-year Category 1..n

Expended Authority

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I/F 4901 Expended Authority - Unpaid Not subject to

Apportionment

E I/F 4902 Expended Authority - Paid Not subject to

Apportionment

E I/F 4880 Upward Adjustments

 of Prior-year Undelivered Orders

E I/F 4902 Expended Authority - Paid Zero for final 

in year of

cancellation

E I/F 4980 Upward Adjustments

 of Prior-year Expended Authority

9A N/A
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of an Annual Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-28 September 1996

9B N/A

9C N/A

10A N/A

10B N/A

10C N/A

10D E I/F 4650 Allotments - Expired Authority Zero for final 

in year 

of cancellation

11 CALC(8+9A..9C+10A..10E) Must = line 7

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Cannot be derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4902 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)
Appropriations

 September 1996 II-29

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A E I/F 4111 Debt Liquidating Appropriations

E I/F 4112 Deficiency Appropriation

E I/F 4115 Loan Subsidy Appropriation-Definite- 

 Current

E I/F 4116 Entitlement Loan Subsidy 

 Appropriation-Definite-Current

E I/F 4117 Loan Administrative Expense 

Appropriation-Definite-Current

E I/F 4118 Re-estimated Discretionary Loan 

Subsidy Appropriation-IndefinitePermanenet

E I/F 4121 Loan Subsidy AppropriatioinIndefinite-Current

E I/F 4119 Other Appropriation Realized

E I/F 4121 Loan Subsidy Appropriation 

 - Indefinite - Current

E I/F 4392 Rescissions Current-year

only; subtracted

1B N/A

1C N/A

1D E I 4120 Appropriations Anticipated Zero for final

2A N/A

2B N/A

3A N/A
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-30 September 1996

3B N/A

3C N/A

4A N/A

4B N/A

4C N/A

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law

6 N/A

7 CALC (1A..1D+2A..2B+3A.. Must = line 11

 3C+4A..4C+5+6)

8A

E-B I/F 4801 Undelivered Orders - Unpaid Category A.

Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct 

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct

E I/F 4902 Expended Authority - Paid Category A.

Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub 

Category 1. . n

E-B I/F 4802 Undelivered Orders - Paid Category B.

DirectSub 

Category 1. .n 

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub 

Category 1. .n
Appropriations

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 II-31

E I/F 4902 Expended Authority - Paid Category B.

DirectSub 

Category 1. .n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apportionment

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apportionment

E-B I 4902 Expended Authority - Unpaid Not subject to

Apportionment

E I 4902 Expended Authority - Paid Not subject to

Apportionment

9A1 E I 4510 Apportionments Through current

period

E I 4610 Allotments - Realized Resources Through current

period

E I 4700 Commitments Through current

period

9A2 E I 4590 Apportionments - Unavailable Through current

period

9B E I 4620 Other Funds Available Anticipated -

 for Committment/Obligation Unavailable for

obligation

through current

period

E I 4610 Allotments-Realized Resources

E I 4700 Commitments

9C Used only with prior OMB approval
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-32 September 1996

10A E I 4510 Apportionments - Available Subsequent

periods

E I 4590 Apportionments - Unavailable Subsequent

periods

10B E I/F 4430 Unapportioned Authority 

 - OMB Deferral

10C E I/F 4420 Unapportioned Authority 

 - Pending Recission

10D E I/F 4450 Unapportioned Authority No-year funds;

 - Available Must = line 11 

on SF 132

E I/F 4630 Funds not Available 

 for Commitment/Obligation

11 CALC (8+9A..(C+10A..10E)

12 N/A

13 Not derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)
Appropriations

 If individual resource accounts are not closed because they must be tracked separately and cannot be 1

consolidated, compute line 1 items as E-B instead of E and compute the line 2 item as B for each resource

involved in lieu of 4201(B).

 Should equal (B) 4450 Unapportioned Authority - Available or 4650 Allotments - Expired Authority. 2

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 3

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered. 

 September 1996 II-33

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 1A E I/F 4111 Debt Liquidating Appropriations 1

E I/F 4112 Deficiency Appropriations

E I/F 4119 Other Appropriations Realized

E I/F 4392 Rescissions Current-year

resources only;

Subtracted

1B N/A

1E E 1 4120 Appropriations Anticipated Net debit balance

1C N/A 1

1D N/A 1

2A B I/F 4201 Total Actual Expenses Added 2

B I/F 4801 Undelivered Orders - Unpaid Subtracted

B I/F 4802 Undelivered Orders - Paid Subtracted

B I/F 4901 Expended Authority - Unpaid Subtracted

2B N/A

3A E I/F 4971 Downward Adjustments 3

 of Prior-year Expended Authority

 - Refunds 3
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-34 September 1996

3A2 N/A

3B1 N/A

3B2

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

 of Prior-year Undelivered Orders

E I/F 4979 Downward Adjustments

 of Prior-year Expended Authority 

 - Other1

E F Net Undelivered Orders Year of

 (4801 - 4870 + 4880+4901) cancellation

of multi-year

4B E I 4310 Anticipated Recoveries Net debit balance

 of Prior-year Obligations

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law

6 N/A

7 CALC (1A..1D+2A..2B+3A Must = line 11

 ..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid Category A.

Direct

E-B I/F 4802 Undelivered Orders - Paid Category A.

Direct 

E-B I/F 4901 Expended Authority - Unpaid Category A.

Direct
Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 II-35

E I/F 4902 Expended Authority - Paid Category A.

Direct

E I/F 4880 Upward Adjustments Category A.

 of Prior-year Undelivered Orders Direct

E I/F 4980 Upward Adjustments Category A.

 of Prior-year Expended Authority Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub

Category 1..n

E-B I/F 4802 Undelivered Orders - Paid Category B.

DirectSub

Category 1..n 

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub

Category 1..n 

E I/F 4902 Expended Authority - Paid Category B.

DirectSub

Category 1..n 

E I/F 4880 Upward Adjustments Category B.

 of Prior-year Undelivered Orders DirectSub

Category 1..n 

E I/F 4980 Upward Adjustments Category B.

 of Prior-year Expended Authority DirectSub

Category 1..n 

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

apportionment 

E-B I/F 4802 Undelivered Orders - Paid Not subject to

apportionment 
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 II-36 September 1996

E-B I/F 4901 Expended Authority - Unpaid Not subject to

apportionment 

E I/F 4902 Expended Authority - Paid Not subject to

apportionment 

E I/F 4880 Upward Adjustments Not subject to

 of Prior-year Undelivered Orders apportionment 

E I/F 4980 Upward Adjustments Not subject to

 of Prior-year Expended Authority apportionment 

9A1 E I 4510 Apportionments - Available Through current

period

E I 4610 Allotments - Realized Resources Through current

period

E I 4700 Commitments Through current

period

9A2 E I 4590 Apportionments-Unavailable AnticipatedUnavailable for

obligation through

current period

9B E I 4510 Apportionments - Available

E I/F 4630 Other funds available for 

commitment/obligation

E I 4610 Allotments - Realized Resources

E I 4700 Commitments

9C Used only with prior OMB approval

10A E I 4510 Apportionments - Available Subsequent

quarters
Appropriations

Standard Form 133, Report on Budget Execution

Year 2 and Later of a Multi-year/No-year Appropriation

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 II-37

10B E I/F 4430 Unapportioned Authority F for no-year

OMB Deferral funds and all 

but the final year

of multi-year

10C E I/F 4420 Unapportioned Authority F for no-year

Pending Rescission funds and all

but the final year

of multi-year

10D E I/F 4450 Unapportioned Authority No-year funds;

 - Available Must = line 11

of SF-132

E I/F 4630 Funds not available for 

commitment/obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7 

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not derived from SGL accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B N/A

15 CALC (8-13-14C-14D)
Budgetary Accounting

 Calculated as columns 2 ± 3 ± 4 = 5 or 6. 1

 II-38 September 1996

FMS-2108, Year-end Closing Statement

 Appropriations

Note: Ending balance means preclosing balance.

 Column closing

Number Balance Account Number and Title

Ending/

Post1 N/A

2 N/A

3 N/A

4 P 4350 Canceled Authority

E 4392 Rescissions

5 P 4201 Total Actual Resources 1

6 N/A

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 E 4420 Unapportioned Authority - Pending Rescission

E 4430 Unapportioned Authority - OMB Deferral

P 4450 Unapportioned Authority - Available

P 4650 Allotments - Expired Authority