Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

EFFECTIVE FISCAL YEAR 2010

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Version 

Number

Date Description of Change Effective

USSGL 

TFM

1.0 6/03/2010 Initial Version S2-10-01

2.0 09/09/2014 Updated account titles and transaction codes. 

Deleted tables. Deleted proposed/modified 

accounts information. Updated SF133/P&F,

Balance Sheet, and USSGL 2108. Added SBR.

S2-14-01

Part 1

Revised 

by 

Bulletin 

No. 

2014-07
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Background

In Office of Management and Budget (OMB) Circular No. A-11, a reappropriation is defined as an extension of the availability of

unobligated balances of budget authority that have expired or would otherwise expire as a result of legislation enacted subsequent to 

the law that provided the budget authority. The term does not apply to extensions of the availability of unobligated balances that 

result from standing provisions of law, enacted before the budget authority was provided, or from provisions of law included in the 

same law that appropriated the funds.1

Reappropriations of expired balances that are newly available for obligation in the current or budget year will be recorded as new 

budget authority (reappropriations) in the year they are newly available.2

Reappropriations of unexpired balances or reappropriations of expired balances that cannot take effect until a fiscal year beyond the 

budget year will be reported as balance transfers in the year they are newly available for obligation.3

Agencies initiate a nonexpenditure transfer in the on-line Governmentwide Accounting (GWA) System NET Application, in addition 

to indicating the specific transfer type (that is, Reappropriation), they are also required to select the appropriate budgetary USSGL 

account applicable to each transaction.This activity is accomplished via SF 1151: Nonexpenditure Transfer Authorization. Refer to 

OMB Circular A-11, Appendix F pages 49-64 for further guidance on reappropriations.

 1 OMB Circular No. A-11 ( 2014), Sections 20 and 120.66 2 OMB Circular No. A-11 (2014), Section 20 3 OMB Circular No. A-11 (2014), Section 20
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Listing of USSGL Accounts Used in This Scenario

Account 

Number Account Name

Budgetary

415000 Reappropriations – Transfers-In

420100 Total Actual Resources – Collected

439000 Reappropriations – Transfers-Out

445000 Unapportioned Authority

465000 Allotments – Expired Authority

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations – Cumulative

310100 Unexpended Appropriations – Appropriations Received

310600 Unexpended Appropriations – Adjustments

*For Account Definitions please refer to the TFM Section II.
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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USSGL Scenario

Assumptions

1. Activity in this scenario occurs between expired TAFS A and unexpired TAFS B.

2. The BEA Category for TAFS A and TAFS B is discretionary.

3. Both TAFSs are annual year.

Beginning Trial Balances

Reappropriation From

Expired TAFS A Debit Credit

Reappropriation To

Unexpired TAFS B Debit Credit

Budgetary Budgetary

420100 Total Actual Resources – Collected 10,000 420100 Total Actual Resources – Collected 400,000

465000 Allotments – Expired Authority 10,000 445000 Unapportioned Authority 400,000

Total 10,000 10,000 Total 400,000 400,000

Proprietary Proprietary

101000 Fund Balance With Treasury 10,000 101000 Fund Balance With Treasury 400,000

310000 Unexpended Appropriations –

Cumulative

10,000 310000 Unexpended Appropriations –

Cumulative

400,000

Total 10,000 10,000 Total 400,000 400,000
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Illustrative Transactions

1. To record the reappropriation of authority from expired TAFS A to unexpired TAFS B.

Reappropriation From

Expired TAFS A DR CR TC

Reappropriation To

Unexpired TAFS B DR CR TC

Budgetary Entry

465000 Allotments – Expired

Authority

 439000 Reappropriations –

 Transfers-Out

Proprietary Entry

310600 Unexpended Appropriations 

–Adjustments

 101000 Fund Balance With 

 Treasury

8,000

8,000

8,000

8,000

A112

Budgetary

Entry

415000 Reappropriations – TransfersIn

 445000 Unapportioned Authority

Proprietary Entry

101000 Fund Balance With Treasury

 310100 Unexpended Appropriations 

–Appropriations Received

8,000

8,000

8,000

8,000

A110
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Pre-Closing Adjusted Trial Balances

Reappropriation From 

Expired TAFS A Debit Credit

Reappropriation To

Unexpired TAFS B Debit Credit

Budgetary Budgetary

420100 Total Actual Resources – Collected 10,000 415000 Reappropriations – Transfers-In 8,000

439000 Reappropriations – Transfers-Out 8,000 420100 Total Actual Resources – Collected 400,000

465000Allotments – Expired Authority 2,000 445000 Unapportioned Authority 408,000

Total 10,000 10,000 Total 408,000 408,000

Proprietary Proprietary

101000 Fund Balance With Treasury 2,000 101000 Fund Balance With Treasury 408,000

310000 Unexpended Appropriations –

Cumulative

10,000 310000 Unexpended Appropriations –

Cumulative

400,000

310600 Unexpended Appropriations –

Adjustments

8,000 310100 Unexpended Appropriations –

Appropriations Received

8,000

Total 10,000 10,000 Total 408,000 408,000
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Closing Entries

2. To record the consolidation of actual net-funded resources.

Reappropriation From

Expired TAFS A DR CR TC

Reappropriation To

Unexpired TAFS B DR CR TC

Budgetary Entry

439000 Reappropriations –

 Transfers-Out

 420100 Total Actual Resources 

– Collected

 

Proprietary Entry

None

8,000

8,000 F302

Budgetary Entry

420100 Total Actual Resources –

 Collected

 415000 Reappropriations –

Transfers-In

Proprietary Entry

None

8,000

8,000 F302

3. To record closing of fiscal-year activity to unexpended appropriations.

Reappropriation From

Expired TAFS A DR CR TC

Reappropriation To

Unexpired TAFS B DR CR TC

Budgetary Entry

None

Proprietary Entry

310000 Unexpended 

Appropriations – Cumulative

 310600 Unexpended

 Appropriations –

 Adjustments

8,000

8,000

F342

Budgetary Entry

None

Proprietary Entry

310100 Unexpended Appropriations –

Appropriations Received

 310000 Unexpended 

Appropriations – Cumulative

8,000

8,000

F342
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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Post-Closing Trial Balances

Reappropriation From

Expired TAFS A Debit Credit

Reappropriation To

Unexpired TAFS B Debit Credit

Budgetary Budgetary

420100 Total Actual Resources – Collected 2,000 420100 Total Actual Resources – Collected 408,000

465000 Allotments – Expired Authority 2,000 445000 Unapportioned Authority 408,000

Total 2,000 2,000 Total 408,000 408,000

Proprietary Proprietary

101000 Fund Balance With Treasury 2,000 101000 Fund Balance With Treasury 408,000

310000 Unexpended Appropriations –

Cumulative

2,000 310000 Unexpended Appropriations –

Cumulative

408,000

Total 2,000 2,000 Total 408,000 408,000
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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BALANCE SHEET

Reappropriation From 

Expired TAFS A

Reappropriation To 

Unexpired TAFS B

Assets:

 Intragovernmental:

 1. Fund Balance With Treasury (101000E) 2,000 408,000

 6. Total Intragovernmental (calc.) 2,000 2,000

 15. Total Assets (calc.) 2,000 408,000

Liabilities:

 28. Total Liabilities (calc.) - -

Net Position:

 31. Unexpended Appropriations – All Other Funds

 (310000B, 310100E, 310600E) 2,000 408,000

 35. Total Net Position – All Other Funds (calc.) 2,000 408,000

 36. Total Net Position (calc.) 2,000 408,000

 37. Total Liabilities and Net Position (calc.) 2,000 408,000
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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STATEMENT OF CHANGES IN NET POSITION

Reappropriation From 

Expired TAFS A

Reappropriation To 

Unexpired TAFS B

Cumulative Results of Operations:

17. Cumulative Results of Operations - -

Unexpended Appropriations:

18. Beginning Balance (310000B) 10,000 400,000

20. Beginning Balance, as Adjusted (calc) 10,000 400,000

Budgetary Financing Sources:

21. Appropriations Received (310100E) 8,000

23. Other Adjustments (Rescissions, etc. )(+/-) (310600E) (8,000) -

25. Total Budgetary Financing Sources (calc 21..24) (8,000) 8,000

26. Total Unexpended Appropriations (calc 20 + 25) 2,000 408,000

27. Net Position (calc 17 + 26) 2,000 408,000
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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STATEMENT OF BUDGETARY RESOURCES

Reappropriation

From Expired 

TAFS A

Reappropriation

To Unexpired 

TAFS B

Budgetary Resources:

Line No. Mandatory:

1000 Unobligated balance brought forward, Oct 1 (420100B) 10,000 400,000 

1020.5 Unobligated balance brought forward, Oct 1, as adjusted

10,000 400,000 

1051 Unobligated balance from prior year budget authority, net

10,000 400,000 

1290 Appropriations (discretionary and mandatory) (415000E, 439000E) (8,000) 8,000 

1910 Total budgetary resources 2,000 408,000 

Status of Budgetary Resources:

Unobligated balance, end of year:

2404 Unapportioned (445000E, 465000E) 2,000 408,000 

2490 Total unobligated balance, end of year 2,000 408,000 

2500 Total budgetary resources 2,000 408,000 

Budget Authority and Outlays, Net:

 Discretionary and Mandatory

4175 Budget authority, gross (discretionary and mandatory) (8,000) 8,000 

4180 Budget authority, net (total) (discretionary and mandatory)

(8,000) 8,000 
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing (P&F) Schedule3

Reappropriation 

From Expired 

TAFS A

Reappropriation To

Unexpired TAFS B

SF 133 P&F SF 133 P&F

Line No. BUDGETARY RESOURCES

All accounts:

1000 Unobligated balance brought forward, October 1 (420100B) 10,000 400,000 400,000 

1050 Unobligated balance (total) 10,000 400,000 400,000 

1060 Expired unobligated balance brought forward, October 1 (420100B) 10,000 

1099 Expired unobligated balance (total) 10,000 

Budget Authority:

Appropriations:

Discretionary:

1105 Reappropriation (415000E) 8,000 8,000 

Adjustments:

1131 Unobligated balance of appropriations permanently reduced (-) 

(439000E) (8,000)

1160 Appropriation, discretionary (total) (8,000) 8,000 8,000 

1900 Budget authority total (discretionary and mandatory) (8,000) 8,000 8,000 

1910 Total budgetary resources 2,000 408,000 

1930 Total budgetary resources available 408,000 

 3

Note: USSGL TFM S2-14-01 Part 1 has two separate crosswalks for simplicity; we combined the SF 133 and P&F.
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing (P&F) Schedule3

Reappropriation 

From Expired 

TAFS A

Reappropriation To

Unexpired TAFS B

SF 133 P&F SF 133 P&F

MEMORANDUM (NON-ADD) ENTRIES:

All accounts:

1940 Unobligated balance expiring (-) (445000E) (408,000)

STATUS OF BUDGETARY RESOURCES

Unapportioned

2403 Other (445000E and 465000E) 2,000 408,000 

2413 Expired unobligated balance: end of year (465000E) 2,000 

2490 Unobligated balance, end of year 2,000 408,000 

2500 Total budgetary resources 2,000 408,000 

MEMORANDUM (NON-ADD) ENTRIES:

2501 Subject to apportionment (445000E, 465000E) 2,000 408,000 

2503 Direct unobligated balance, end of year. (445000E, 465000E) 2,000 408,000 

 BUDGET AUTHORITY AND OUTLAYS, NET

 Discretionary:

 Gross budget authority and outlays:

4000 Budget authority, gross (8,000) 8,000 8,000 

4070 Budget authority, net (discretionary) (8,000) 8,000 8,000 
Reappropriations - Budgetary Resources Transferred Out Due to a Reappropriation

Effective Fiscal 2010

Revised from June 3, 2010

September 9, 2014

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SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing (P&F) Schedule3

Reappropriation 

From Expired 

TAFS A

Reappropriation To

Unexpired TAFS B

SF 133 P&F SF 133 P&F

4180 Budget authority, net (total) (discretionary and mandatory) (8,000) 8,000 8,000 

 4190 Outlays, net (total) (discretionary and mandatory) - -

USSGL 2108: YEAREND CLOSING STATEMENT

Reappropriation From

Expired TAFS A

Reappropriation To

Unexpired TAFS B

Column 6. Postclosing Unexpended Balance (101000E) 2,000 408,000

Column 11. Unobligated Balance (445000E, 465000E) 2,000 408,000

Note: The USSGL 2108 report will no longer be in GTAS for FY 2015 reporting.