**United States Government Standard General LedgerPosition/Policy Statement**

PRIVATE 

**Reappropriations of Expired Funds**

1.*To record a reappropriation of expired authority to an unexpired account.*

Losing Account

4650Alloments - Expired Authority100

**4396Authority Permanently Not**

**Available Pursuant to P.L. (6e)100**

Losing Account SF 133

2A4201   100

6E4396<100>

7  0  

10D4650  0  

11  0

Closing Entries

**4396Authority Permanently Not**

**Available Pursuant to P.L. (6e)100**

4201Total Actual Resources - Collected100

Gaining Account Transaction

**4150Reappropriations (1a)100**

4450Unapportioned Authority - Available (10d)100

Gaining Account SF 133

1A4150 100

7  0  

10D4450 100 

11 100 

Closing Entries

4201Total Actual Resources - Collected100

4150Reappropriations100

**Reappropriations of Unexpired Funds**

1.*To record a reappropriation of unexpired authority to an unexpired account.*

Losing Account Transactions

4510Apportionments50

4610Allotments - Realized Resources*50

4450Unapportioned Authority - Available100

**4170Transfers - Current Year Authority(line 1d)200**

**(or)**

**4190Transfers - Prior-Year Budgetary Resources (line 2b)**

* If committed funds are transferred, they must be decommitted first.

Losing Account SF 133

1A4119   200

1D**4170**<200>

7   0 

11    0 

1. *To consolidate new authority and close reductions to authority.*

Gaining Account Transactions

**4170Transfers Current Year Authority**

**(line 1d)200**

**(or)**

**4190Transfers - Prior-Year Authority (line 2b)**

4450Unapportioned Authority - Available200

(and)

**4150Reappropriations (line 1a)200**

**4396Authority Permanently Not Available**

**Pursuant to P.L. (Line 6e)  200**

Gaining Account SF 133

1A**4150**   200

1D**4170**   200

6E**4396**<200>

7   200 

10D 4450   200 

11    200 

Losing Account

**4170Transfers - Current Year Authority200**

**(or)**

**4190Transfers - Prior-Year Authority**

**4201Total Actual Resources - Collected200**

Losing Account SF 133

1A4119   200

1D**4170**<200>

7   0 

11   0 

Gaining Account

**4396Authority Perm. Not**

**Available Pursuant to P.L.200**

4201Total Actual Resources - Collected200

**4150Reappropriations          200**

**4170Transfers - Current Year Authority200**

**(or)**

**4190Transfers - Prior-Year Authority**

**Rescissions**

**Transactions that affect lines 1a, 1b,and 1c:**

1.*To record current year rescissions. (data elements needed for 4392 to distinguish between type of resource.)*

4450Unapportioned Authority

4392Rescissions - **Current Year**

2.*To close Current Year Rescissions.*

4392Rescissions - **Current Year**

4201Total Actual Resources  - **Collected**

**Transactions affecting line 6b.**

1.*To record rescissions of prior year balances.*

4450Unapportioned Authority

**4393Rescissions - Prior-Year**

2.*To close rescissions of prior year balances.*

**4393Rescissions - Prior-Year**

4201Total Actual Resources - **Collected**

**Transactions affecting line 6e.**

1.*To record a general provision of an appropriations act that specifies an amount to be reduced from more than one account. e.g., Gramm-Rudman-Hollings or Sequestration*. 

4450Unapportioned Authority

**4396Authority Permanently Not Available Pursuant To Public Law**

2.*To close Authority Permanently Not Available Pursuant To Public Law.*

**4396Authority Permanently Not Available Pursuant To Public Law**

4201 Total Actual Resources - **Collected**

**Sample Transactions of Collected vs. Receivable**

PRIVATE 

**BUDGETARY TRIAL BALANCE DERIVED FROM CASE**

**Agency ABC (Performing)**

**(Year 2)**

4210Anticipated                  Reimbursements and           Other Income

4220Unfilled Customer            Orders **(A)**

4220Unfilled Customer Orders **(N)**

**4252Reimbursements and Other Income Earned - Collected**

4590Apportionments Unavail

4801Undelivered Orders - Unpaid

4870Downward Adj Pr-Yr 

Obligations

4901Expended Auth - Unpaid

4902Expended Auth - Paid

725

275

200

130

20

      1,350

725

  295

200

  130

1,350

(Excerpt from Reimbursable Case Studies)

*22B. Agency ABC notified Agency DEF and recorded earnings for Reimbursable work performed.*

Budgetary

**4251Reimbursements and Other Income Earned**

**- Receivable**200

4220Unfilled Customer Orders (N)200

Proprietary

1310 Accounts Receivable200

5200 Revenue from Services Provided200

PRIVATE 

**BUDGETARY PRE-CLOSING TRIAL BALANCE**

**Agency ABC (Performing)**

**(Year 2)**

4210Anticipated                  Reimbursements and           Other Income

4220Unfilled Customer            Orders **(A)**

**4251Reimbursements and Other Income Earned - Receivable**

**4252Reimbursements and Other Income Earned - Collected**

4590Apportionments Unavail

4801Undelivered Orders - Unpaid

4870Downward Adj Pr-Yr 

Obligations

4901Expended Auth - Unpaid

4902Expended Auth - Paid

725

275

200

130

20

      1,350

725

  295

200

  130

1,350

SF-133 REPORT ON BUDGET EXECUTION

**AGENCY ABC (PERFORMING)**

**YEAR 2**

1.   BUDGET AUTHORITY:

A.  Appropriations       

2.   UNOBLIGATED BALANCE:

3.   SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (GROSS):

A.  Earned

1.  Collected **(4252)**130

2.  Receivable from Federal Sources **(4251)**200

B.  Change in Unfilled Customer Orders

1.  Advance Received

2.  Without Advance from Federal Source  

C.  Anticipated for Rest of Year

1.  Advance for Anticipated Orders

2.  Without Advance (4210)725

D.  Transfers from Trust Funds

1.  Collected

2.  Anticipated

4.   RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A.  Actual  (4870)20

5.   TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____:

6.   PERMANENTLY NOT AVAILABLE:

7.   TOTAL BUDGETARY RESOURCES1,075

**STATUS OF BUDGETARY RESOURCES**

8.   OBLIGATIONS INCURRED:

D.  Reimbursable Obligations (4801+4901+4902)350

9.   UNOBLIGATED BALANCE AVAILABLE:

A.  Apportioned

1.  Balance Currently Available   

2.  Anticipated (4590)725

B.  Exempt from Apportionment

C.  Other      

10.  UNOBLIGATED BALANCE NOT AVAILABLE:

11.  TOTAL STATUS OF BUDGETARY RESOURCES1,075

12.  OBLIGATED BALANCE, NET AS OF OCT 1 (4801)275

13.  OBLIGATED BALANCE TRANSFERRED, NET (+ OR -)

14.  OBLIGATED BALANCE, NET, END OF PERIOD:

A.  Accounts Receivable **(4251)**200

B.  Unfilled Customer Orders

1.  Federal Sources Without Advance     

2.  Federal Sources With Advance

3.  Non-Federal Sources With Advance

C.  Undelivered Orders (4801+4870)275

D.  Accounts Payable (4901)200

15.  OUTLAYS:

A.  Disbursements  (4902)130

B.  Collections **(4252)**(130) 

**CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE**

*C1.Consolidate resources.*

Budgetary

4201Total Actual Resources - Collected130   

**4252Reimbursements and Other Income**

**Earned - Collected**130

4590Apportionments Unavailable725   

4210Anticipated Resources and Other Income725

*C3.Close expended authority*.

Budgetary

4902Expended Authority - Paid130

4201Total Actual Resources - Collected130

*C4.To consolidate adjustments to Undelivered Orders*

Budgetary

4801Undelivered Orders - Unpaid20

4870Downward Adjustments of Prior Year

Undelivered Orders20

PRIVATE 

**BUDGETARY POST-CLOSING TRIAL BALANCE**

**Agency ABC (Performing)**

**(Year 2)**

4220Unfilled Customer            Orders **(A)**

**4251Reimbursements and Other Income Earned - Receivable**

4801Undelivered Orders - Unpaid

4901Expended Auth - Unpaid

275

200

  475

   275

200

  475

PRIVATE 4220 + **4251** = 4801 + 4901

(YEAR 3)

*Agency ABC received payment from Agency DEF for Reimbursable work performed in a previous year and liquidated a payable.*

Budgetary

**4252Reimbursements and Other Income**

**Earned - Collected**200    

**4251Reimbursements and Other Income**

**Earned - Receivable**200

4901Expended Authority - Unpaid200    

4902Expended Authority - Paid200

Proprietary

1010Fund Bal w/Treasury200

1310Accounts Receivable200

2110Accounts Payable200

1010Fund Bal w/Treasury200

PRIVATE 

**BUDGETARY PRE-CLOSING TRIAL BALANCE**

**Agency ABC (Performing)**

**(Year 2)**

4220Unfilled Customer            Orders **(A)**

**4252Reimbursements and Other Income Earned - Collected**

4801Undelivered Orders - Unpaid

4902Expended Auth - Paid

275

200

  475

   275

200

  475

SF-133 REPORT ON BUDGET EXECUTION

**AGENCY ABC (PERFORMING)**

**YEAR 3**

1.   BUDGET AUTHORITY:

A.  Appropriations       

2.   UNOBLIGATED BALANCE:

3.   SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (GROSS):

A.  Earned

1.  Collected **(4252)**200

2.  Receivable from Federal Sources **(4251)**(200) 

B.  Change in Unfilled Customer Orders

1.  Advance Received

2.  Without Advance from Federal Source

C.  Anticipated for Rest of Year

1.  Advance for Anticipated Orders

2.  Without Advance

D.  Transfers from Trust Funds

1.  Collected

2.  Anticipated

4.   RECOVERIES OF PRIOR YEAR OBLIGATIONS:

A.  Actual

5.   TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____:

6.   PERMANENTLY NOT AVAILABLE:

7.   TOTAL BUDGETARY RESOURCES0

**STATUS OF BUDGETARY RESOURCES**

8.   OBLIGATIONS INCURRED:

D.  Reimbursable Obligations(4901+4902)0

9.   UNOBLIGATED BALANCE AVAILABLE:

A.  Apportioned

1.  Balance Currently Available 

2.  Anticipated

B.  Exempt from Apportionment

C.  Other

10.  UNOBLIGATED BALANCE NOT AVAILABLE:

11.  TOTAL STATUS OF BUDGETARY RESOURCES0

12.  OBLIGATED BALANCE, NET AS OF OCT 1 (4801)275

13.  OBLIGATED BALANCE TRANSFERRED, NET (+ OR -)

14.  OBLIGATED BALANCE, NET, END OF PERIOD:

A.  Accounts Receivable

B.  Unfilled Customer Orders

1.  Federal Sources Without Advance

2.  Federal Sources With Advance

3.  Non-Federal Sources With Advance

C.  Undelivered Orders (4801)275

D.  Accounts Payable

15.  OUTLAYS:

A.  Disbursements200

B.  Collections **(4252)**(200) 

**CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE**

*C1.Consolidate resources.*

Budgetary

4201Total Actual Resources - Collected200    

**4252Reimbursements and Other Income**

**Earned - Collected**200

**Sample Transactions - Paid/Unpaid Undelivered Orders & Expended Authority**

**Year 1**

*1.Receive Appropriation and funds are fully apportioned and alloted.*

Budgetary

4119Other Appropriations Realized1,000

4610Allotments - Realized Resources1,000

Proprietary

1010Fund Balance w/Treasury1,000

3100Appropriated Capital1,000

*2.Record a Travel Order.*

Budgetary

4610Allotments - Realized Resources300

**4801Undelivered Orders - Unpaid**300

Proprietary

None

*3.Issued a Travel Advance.*

Budgetary

**4801Undelivered Orders - Unpaid**100

**4802Undelivered Orders - Paid**100

Proprietary

1410Advances to Others100

1010Fund Balance w/Treasury100

**Preclosing Trial Balance for Year 1**

1010  900

1410  100

31001,000

1,0001,000

41191,000

4610   700

**4801**   200

**4802** 100

1,0001,000

**SF 133 Line Entries**

1a(4119)1,000

71,000

8(**4801** + **4802**)  300

9(4610)  700

111,000

14(**4801**)  200

15(**4802**)  100

**Closing Entries**

C1.4610Allotments - Realized Resources700

4450Unapportioned Authority - Available700

C2.4201Total Actual Resources - Collected1,000

4119Other Appropriations Realized1,000

**Postclosing Trial Balance**

1010  900

1410  100

31001,000

1,0001,000

42011,000

4450  700

**4801**  200

**4802**  100

1,0001,000

PRIVATE 4201 = 4450 + **4801** + **4802**

**Year 2**

*1.To Apportion/Allot funds.*

Budgetary

4450Unapportioned Authority - Available700

4610Allotments - Realized Resources700

Proprietary

None

*2.To recognize Completion of Travel.*

Budgetary

**4801Undelivered Orders - Unpaid**200

**4802Undelivered Orders - Paid**100

**4901Expended Authority - Unpaid**200

**4902Expended Authority - Paid**100

Proprietary

6100Operating/Program Expenses300

1410Advances to Others100

2110Accounts Payable200

3100Appropriated Capital300

5700Appropriated Capital Used300

**Preclosing Trial Balance for Year 2**

1010  900

2110  200

3100  700

5700  300

6100  300

1,2001,200

42011,000

4610  700

**4901**  200

**4902**  100

1,0001,000

**SF133 Line Entries**

2a(4450)$700

7 700

8(**4801**+**4802**+**4901**+**4902**)

<200>+<100>+200+100    0

94610 700

11 700

124801 (BB) 200

144901 (EB) 200

15   0

**Closing entries - Year 2**

Budgetary

*C1.To consolidate unexpended authority.*

4610Allotments - Realized Resources700

4450Unapportioned Authority700

*C2.To close expended authority paid.*

**4902Expended Authority - Paid**100

4201Total Actual Resources - Collected100

Proprietary

5700Appropriated Capital Used300

6100Operating/Program Expenses300

Postclosing Trial Balance

1010  900

2110  200

3100  700

  900  900

4201  900

4450  700

**4901**  200

  900  900

PRIVATE 4201 = 4450 + **4901**

**Year 3**

*1.To liquidate accounts payable.*

Budgetary

**4901Expended Authority - Unpaid**200

**4902Expended Authority - Paid**200

Proprietary

2110Accounts Payable200

1010Fund Balance with Treasury200

Preclosing Trial Balance

1010  700

3100  700

  700  700

4201  900

4450  700

**4902**  200

  900  900

SF-133

2a.(4450)700

7.700

8.(**4901**+**4902**)  

<200>+200  0

10d.(4450)700

11.700

12.(4901)200

14.(4901)  0

15b.(4902)200

**Apportionments Unavailable**

*1.Agency ABC anticipated reimbursable activity.*

Budgetary

4210Anticipated Reimbursements and Other Income2,000

4450Unapportioned Authority (R)2,000

Proprietary

None

*2.The agency received the SF 132 Apportionment Schedule from OMB and properly recorded the change in status.  OMB apportioned $1,000 of the $2,000 reimbursable authority requested.*

Budgetary

4450Unapportioned Authority (R)1,000

**4590Apportionments Unavailable**1,000

Proprietary

None

*7.Agency ABC received an order and an advance from agency DEF.*

Budgetary

4220Unfilled Customer Orders (A)600

4210Anticipated Reimb & Other Income600

**4590Apportionments Unavailable**600

4610Allotments - Realized Resources600

Proprietary

1010Fund Balance with Treasury600

2310Advances from Others600

*9.Agency ABC recorded earnings and notified agency DEF.*

Budgetary

4252Reimbursements & Other Inc. Earned - Coll.600

4220Unfilled Customer Orders (A)600

Proprietary

2310Advances from Others600

5200Revenue from Services Provided600

*10.Agency ABC received an order without an advance from agency DEF.*

Budgetary

4220Unfilled Customer Orders (N)150

4210Anticipated Reimbursements & Other Inc.150

**4590Apportionments Unavailable**150

4610Allotments - Realized Resources150

Proprietary

None

Pre-closing Trial Balance

42101,250

4220 (N)  150

4252  600

44501,000

**4590**  250

4610  750

2,0002,000

SF-133

3a1(4252)  600

3b2(4220)(N)  150

3c2(4210)1,250

72,000

9a1(4610)  750

10a**(4590)**  250

10d(4450)1,000

112,000

**Appropriation Trust Fund Expenditure Transfers**

**Transactions that affect SF 133 line 3D:**

*1.To record the anticipated appropriation for trust fund expenditure transfer.*

General Fund Books

Budgetary

**4215Anticipated Appropriation Trust Fund Expenditure Transfers**

4450Unapportioned Authority - Available

Proprietary

None

*2.To record the realization of the anticipated appropriation transfer.*

Budgetary

**4225Appropriation Trust Fund Expenditure Transfers - Uncollected**

**4215Anticipated Appropriation Trust Fund Expenditure Transfers**

Proprietary

1310Accounts Receivable

2320Deferred Credits

*3.To expend authority to be reimbursed by the Trust Fund.*

Budgetary

**4801Undelivered Orders - Unpaid**

**4901Expended Authority - Unpaid**

Proprietary

6100Operating/Program Expenses

2100Accrued Liabilities - Other

**Transactions Required to Complete Report on Budget Execution (SF 133)  Page F-2**

**Effective on October 1, 1996Reappropriations of Expired Funds**