Page 1 DRAFT IRC Handout 7-12-2018

Appropriations Provided by a Continuing Resolution

Effective Fiscal Year 2019

GENERAL LEDGER AND ADVISORY BRANCH

BUREAU OF FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 2 IRC Handout 7-12-2018

Version

Number

Date Description of Change Effective USSGL TFM

1.0 04/18 Original

1.2 07/18 Revised Situation 1 and 2
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 3 DRAFT IRC Handout 7-12-2018

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. 

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 CARS. However, agencies will post its normal receipt and disbursement activity using USSGL 

Account 101000, which should match the balance in CARS. 

This scenario illustrates accounting transactions and reporting requirements agencies should use to record FBWT while under a CR. 

 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 (2017), Section 123.1 - 123.5 3 Treasury Financial Manual, Part 2, Chapter 2000, Section 2030.2 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 4 DRAFT IRC Handout 7-12-2018

Current USSGL accounts:

Account Title: Other Liabilities Without Related Budgetary Obligations 

Account Number: 299000 

Normal Balance: Credit 

Definition: Other liabilities not otherwise classified, for which there is not a related budgetary obligation. This account does not close at 

yearend. 

Justification: To separate warrant activity. 

Account Title: Other Liabilities – Reductions 

Account Number: 299100 

Normal Balance: Credit 

Definition: Other liabilities of reductions where there is not a related budgetary obligation. Use while awaiting a warrant to be issued for a 

reduction (i.e., rescission, across-the-board reduction, and sequestration). The warrant must be issued by yearend. This account does not 

close at yearend. 

Justification: To separate warrant activity. 

Proposed USSGL Account Illustrated

Proposed USSGL Account:

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: The amount due from an unavailable receipt account for funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant to be issued for an appropriation derived from an unavailable 

special or trust non-revolving receipt account by the U. S. Department of the Treasury's Bureau of the Fiscal Service. This account may also 

be used while waiting a warrant for reductions from the expenditure TAS to the unavailable receipt account. The balance in this account will 

adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. 

This account does not close at yearend.

Justification: To separately track funds to be appropriated from an unavailable special or trust non-revolving receipt account during a 

continuing resolution while awaiting the issuance of the warrant by Treasury’s Bureau of the Fiscal Service.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 5 DRAFT IRC Handout 7-12-2018

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Debit

Definition: The amount due to the expenditure Treasury Account Symbol (TAS) from an unavailable receipt account for funding provided 

under a continuing resolution and apportioned in accordance with Office of Management and Budget's automatic apportionment bulletin. 

Pursuant to a continuing resolution or enacted annual appropriation act, the account may be used while awaiting a warrant to be issued for 

an appropriation derived from an unavailable special or trust non-revolving receipt account by the U. S. Department of the Treasury's 

Bureau of the Fiscal Service. This account may be used while waiting a warrant for reductions from the expenditure TAS to the unavailable 

receipt account.The balance in this account will adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal Service issues a 

warrant and must adjust to zero by yearend. This account does not close at yearend

Justification: To separately track appropriated dedicated collections during a continuing resolution or while waiting the issuance of a 

warrant from an unavailable special or trust non-revolving receipt account by Treasury’s Bureau of the Fiscal Service.

Account Title: Unexpended Appropriations While Awaiting a Warrant

Account Number: 309000

Normal Balance: Credit 

Definition: The amount of new appropriations expected to be received during the fiscal year from the General Fund of the U.S. 

Governement. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget’s automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, the 

account may be used while awaiting a warrant to be issued for an appropriation by the U.S. Department of the Treasury’s Bureau of the 

fiscal Service. Special and trust funds do not use this USSGL account to record appropriations for dedicated collections. However, special 

and trust funds that receive appropriations from the General Fund of the U.S. Government are to use this account. The balance in this 

account will adjust to zero when the U.S. Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not close at yearend. 

Justification: To separate appropriations while awaiting the issuance of a warrant by Treasury’s Bureau of the Fiscal Service from 

appropriations received.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 6 DRAFT IRC Handout 7-12-2018

Account Title: Appropriations Outstanding – Warrants to be Issued

Account Number: 309010

Normal Balance: Credit 

Definition: The amount recorded by the General Fund of the U.S. Government for new appropriations expected to be issued during the 

fiscal year. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of Management 

and Budget’s automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, the account may be 

used while awaiting a warrant to be issued for an appropriation by the U.S. Department of the Treasury’s Bureau of the Fiscal Service. This 

account corresponds to the Unexpended Appropriations While Awaiting a Warrant. The balance in this account will adjust to zero when the 

U.S. Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account does not close 

at yearend. 

Justification: A new USSGL account is needed for the General Fund of the U.S. Governemnt to capture and distinguish appropriations 

outstanding to be issued. This account is to be used with 209010.

Account Title: Appropriated Dedicated Collections to be Transferred In

Account Number: 573500 

Normal Balance: Credit 

Definition: The amount to be appropriated from an unavailable receipt account to the expenditure account of dedicated collection, via 

warrant. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of Management and 

Budget’s automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, the account may be 

used while awaiting a warrant from the unavailable receipt account. This account may be used while waiting a warrant for reductions from 

the expenditure TAS to the unavailable receipt account. The balance in this account will adjust to zero when the U.S. Department of the 

Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account does not close at yearend. 

Justification: To record appropriations during a continuing resolution from dedicated collections while awaiting the transfer in to be 

processed. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 7 DRAFT IRC Handout 7-12-2018

Account Title: Appropriated Dedicated Collections to be Transferred Out 

Account Number: 573600

Normal Balance: Debit

Definition: The amount to be appropriated to the expenditure account of dedicated collection, via warrant, from an unavailable receipt 

account. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget’s automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, 

the account may be used while awaiting a warrant from the unavailable receipt account. This account may be used while waiting a 

warrant for reductions from the expenditure TAS to the unavailable receipt account.The balance in this account will adjust to zero when 

the U.S. Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account does 

not close at yearend. 

Justification: To record appropriations during a continuing resolution from dedicated collections while awaiting the transfer out to be 

processed. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 8 DRAFT IRC Handout 7-12-2018

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. Two separate situations are presented in quarter two, which are as follows:

Situation 1: General Fund Expenditure TAFS receives exact amount in the appropriation.

Situation 2: Special Fund Expenditure TAFS receives exact amount in the appropriation. (Will be presented at a future IRC 

Meeting)

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 2018 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 30 days of the fiscal 

year, the amount available for obligation under the CR is $24,953.

4

 

 4 Refer to OMB’s automatic apportionment bulletin to determine the amount available for obligation under a continuing resolution.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 9 DRAFT IRC Handout 7-12-2018

QTR 1 Situation 1

1A & B. To record an agencies’ Fund Balance With Treasury under a continuing resolution as determined by OMB’s automatic 

apportionment bulletin. No warrants processed.

1A To record the Fund Balance With Treasury under a continuing resolution.

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

411900 Other Appropriations Realized 

445000 Unapportioned Authority 

Proprietary Entry

1090005 G 099 Fund Balance With Treasury While Awaiting a Warrant

309000 G 099 Unexpended Appropriations While 

Awaiting a Warrant

309010 F 1XX Appropriations – Warrants to be Issued

 209010 F 1XX Liability for Fund Balance While Awaiting a

Warrant 

100,000

24,953

100,000

24,953

24,953

24,953

A196

A197

HXX

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

Effective 2019

Page 10 DRAFT IRC Handout 7-12-2018

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

439500 Authority Unavailable Pursuant to Public Law 

Proprietary Entry

None

74,047

74,047

N/A N/A A128

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

451000 Apportionments 

Proprietary Entry

None

24,953

24,953

N/A N/A A116

*Transactions 1A, 1B, and 1C should occur simultaneously.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 11 DRAFT IRC Handout 7-12-2018

2. To record allotment of authority. 

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

451000 Apportionments 

461000 Allotments – Realized Resources 

Proprietary Entry

None

24,953

24,953

N/A N/A A120

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources 

470000 Commitments 

Proprietary Entry

None

4,000

4,000

N/A N/A B202

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

470000 Commitments 

480100 Undelivered Orders Obligations – Unpaid

Proprietary Entry

None

4,000

4,000

N/A N/A B204
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 12 DRAFT IRC Handout 7-12-2018

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

480100 Undelivered Orders Obligations – Unpaid 

490100 Delivered Orders – Obligations, Unpaid 

Proprietary Entry

610000 N Operating Expenses 

211000 N Accounts Payable 

310700 G099 Unexpended Appropriations Used 

570000 G099 Expended Appropriations 

570005 F1XX Appropriations Expended 

320700 F1XX Appropriations Outstanding - Used 

4,000

4,000

4,000

4,000

4,000

4,000

4,000

4,000

B302

B134

HXX

6. 6. Payment schedule certified and confirmed.

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

490100 Delivered Orders – Obligations – Unpaid 

490200 Delivered Orders- Obligations, Paid

Proprietary Entry

211000 N Accounts Payable 

101000 G099 Fund Balance with Treasury 

201000 F1XX Liability for Fund Balance With Treasury 

198000 F020 Asset for Agency’s Custodial and Non-entity 

Liabilities 

4,000

4,000

4,000

4,000

4,000

4,000

B110

HXX
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 13 DRAFT IRC Handout 7-12-2018

Note, No statements are illustrated in this scenario for period 03. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 14 DRAFT IRC Handout 7-12-2018

Appropriations Provided by a Continuing Resolution

Quarter 2

Situation 1

Agency Receives Exact Amount in Appropriations Act Passed by Congress
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 15 DRAFT IRC Handout 7-12-2018

QTR 2 Situation 1

The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 

30 days. The amount available for obligation under the extension is $8,408. 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 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public

 445000 Unapportioned Authority 

Proprietary Entry

1090006 G099 Fund Balance With Treasury While 

Awaiting a Warrant 

309000 G099 Unexpended Appropriations – While Awaiting a 

Warrant

309010 F1XX Appropriations Outstanding – Warrants to be Issued

 209010 F1XX Liability for Fund Balance While Awaiting a 

Warrant 

8,408

8,408

8,408

8,408

8,408

8,408

A128R

A197

HXX

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

QTR 2 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

 451000 Apportionments

Proprietary Entry

None

8,408

8,408

N/A N/A A116

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

Effective 2019

Page 16 DRAFT IRC Handout 7-12-2018

Note, Trial balance needs updated no statements are illustrated in this scenario for period 04. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 17 DRAFT IRC Handout 7-12-2018

QTR 2 Period 05 (Situation 1)

Congress enacted the appropriation bill for $100,000 and a 1% reduction.

7 

1. To record receipt of authority (warrant Not received) and record authority previously temporarily unavailable as available.

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public

 445000 Unapportioned Authority 

Proprietary Entry

1090008 G 099 Fund Balance With Treasury While Awaiting a Warrant 

309000 G 099 Unexpended Appropriations While Awaiting a 

Warrant 

309010 F 1XX Appropriations – Warrants to be Issued

 209010 F 1XX Liability for Fund Balance While Awaiting a 

Warrant 

65,639

65,639

65,639

65,639

65,639

65,639

A128R

A197

HXX

2. To record the 1% permanent reduction of unexpended appropriations (SW BETC).

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

439200 Permanent Reduction – New Budget Authority 

Proprietary Entry

310600 G099 Unexpended Appropriations – Adjustments

299100 G099 Liability for Surplus Warrant to the General 

Fund of the U.S. Government 

199000 F1XX Other Assets

320600 F1XX Appropriations Outstanding - Adjustments

1,000

1,000

1,000

1,000

1,000

1,000

A132

HXX

 7 Note: As previously stated, CRs usually do not last longer than the first quarter 8 Account 1090, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 18 DRAFT IRC Handout 7-12-2018

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

QTR 2 (Situation1) FPA (F 1XX) The General 

Fund (G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

 451000 Apportionments 

Proprietary Entry

None

65,639

65,639

N/A N/A A116

4. To record allotment of authority. 

QTR 2 (Situation1) FPA (F 1XX) The General 

Fund (G 099)

Debit Credit Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

Proprietary Entry

None

74,047

74,047

N/A N/A A120
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 19 DRAFT IRC Handout 7-12-2018

Note, no statements are illustrated in this scenario for period 05.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 20 DRAFT IRC Handout 7-12-2018

QTR 2 Period 06 (Situation 1)

1. To record receipt of the appropriation warrant

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

None

Proprietary Entry

309000 G099 Unexpended Appropriations – While Awaiting a Warrant

109000 G099 Fund Balance With Treasury While Awaiting a 

Warrant

101000 G099 Fund Balance With Treasury

 310100 G099 Unexpended Appropriations – Appropriations 

Received

 

320100 F1XX Appropriations – Warrants Issued 

201000 F020 Liability for Fund Balance With Treasury

209010 F1XX Liability for Fund Balance While 

Awaiting a Warrant 

309010 F1XX Appropriations – Warrants to be Issued

99,000

100,000

99,000

100,000

100,000

99,000

100,000

99,000

A128R

New??
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 21 DRAFT IRC Handout 7-12-2018

2. To record receipt of surplus warrant.

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

None

Proprietary Entry

299100 G 099 Liability for Surplus Warrant to the General 

Fund of the U.S. Government 

101000 G099 Fund Balance With Treasury

 

201000 F1XX Liability for Fund Balance With Treasury

320600 F1XX Appropriations Outstanding - Adjustments

320600 F1XX Appropriations Outstanding - Adjustments

199000 F1XX Other Assets

1,000

1,000

1,000

1,000

1,000

1,000

A141

New??
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 22 DRAFT IRC Handout 7-12-2018
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 23 DRAFT IRC Handout 7-12-2018
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 24 DRAFT IRC Handout 7-12-2018
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 25 DRAFT IRC Handout 7-12-2018
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 26 DRAFT IRC Handout 7-12-2018

STATEMENT OF BUDGETARY RESOURCES

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900, 439200) 99,000

1910 Total budgetary resources (calc.) 99,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 31) (490200E) 4,000

2204 Apportioned, unexpired account (461000) 95,000

2490 Unobligated balance, end of year (total) 99,000

2500 Total budgetary resources (calc.) 99,000

Change in obligated balance:

Unpaid obligations:

3012 New obligations and upward adjustments (490200E) 4,000

3020 Outlays (gross) (-) (490200E) (4,000)

Memorandum (non-add) entries

3100 Obligated balance, start of year (+ or -) (calc.) -

3200 Obligated balance, end of year (+ or -) (calc.) -

Budget authority and outlays, net:

4175 Budget authority, gross (discretionary and mandatory) (calc.) 99,000

4180 Budget authority, net (total) (discretionary and mandatory) (calc.) 99,000

4185 Outlays, gross (discretionary and mandatory) (490200E) 4,000

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 4,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 27 DRAFT IRC Handout 7-12-2018

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND 

BUDGET PROGRAM AND FINANCING SCHEDULE

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - 4,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) 99,000 99,000

1160 Appropriation, discretionary (total) 99,000 99,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category B (by project) (490200E) 4,000 4,000

2004 Direct obligations (total) (calc.) 4,000 4,000

2190 New obligations and upward adjustments (total) 4,000 4,000

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in current period (461000) 95,000

2412 Unexpired unobligated balance: end of year (calc) 95,000

2490 Unobligated balance, end of year (total) (calc.) 95,000 -

Memorandum (non-add) entries:

2501

Subject to apportionment – excluding anticipated amounts 

(490200E) 99,000 -

CHANGE IN OBLIGATED BALANCE
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 28 DRAFT IRC Handout 7-12-2018

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 4,000 4,000

3020 Outlays (gross) (-) (490200E) (4,000) (4,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 99,000 99,000

4010 Outlays from new discretionary authority (490200E) 4,000 4,000

4020 Outlays, gross (total) (calc.) 4,000 4,000

4070 Budget authority, net (discretionary) (calc.) 4,000 4,000

4080 Outlays, net (discretionary) (calc.) 99,000 99,000

4180 Budget authority, net (total) 99,000 99,000

4190 Outlays, net (total) 99,000 99,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 29 DRAFT IRC Handout 7-12-2018

USSGL Crosswalk - Reclassified Balance Sheet

Line No.

USSGL 

Acct. USSGL Account Title FPA

The General 

Fund 

1 Assets

3 Federal 

 

3.1 Fund balance with Treasury (RC 40)/1 (101000) 95,000 - 

 

3.12 Asset for agency's custodial and non-entity liabilities (RC 46)/1 - (4,000)

 

3.14 Total federal assets 

This line is calculated. Equals sum of lines 3.1 through 3.13. 95,000 (4,000)

 

4 Total assets 

This line is calculated. Equals sum of lines 2.9 and 3.14. 95,000 (4,000)

 

5 Liabilities: 

 

6 Non-federal 

 

7.12 Liability for fund balance with Treasury (RC 40)/1 - 95,000 

 

7.14 Total federal liabilities 

This line is calculated. Equals sum of lines 7.1 through 7.13. 95,000 

 

8 Total liabilities 

This line is calculated. Equals sum of lines 6.10 and 7.14. 95,000 

 

9 Net position: 

 

9.2 Net Position - funds other than those from dedicated collections 95,000 (99,000)

10 Total net position

This line is calculated. Equals sum of lines 9.1 and 9.2. 95,000 (99,000)

11 Total liabilities and net position

This line is calculated. Equals sum of lines 8 and 10. 95,000 (4,000)
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 30 DRAFT IRC Handout 7-12-2018

USSGL Crosswalk - Reclassified Statement of Net Cost

Line 

No.

USSG

L Acct. USSGL Account Title FPA

The 

General 

Fund

1 Gross cost

2 Non-federal gross cost (610000) 4,000 0

 

6 Total non-federal gross cost 

This line is the sum of lines 2 through 5. 4,000 0

 

9 Department total gross cost 

15 Net cost of operations

This line is the result of subtracting line 14 from line 9. 4,000 0
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 31 DRAFT IRC Handout 7-12-2018

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Line 

No.

USSGL 

Acct. USSGL Account Title FPA

The 

General 

Fund

7 Budgetary financing sources: 

 

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1 (310100, 310600) 99,000 

 

7.2 Appropriations used (RC 39) (310700) (4,000)

 

7.3 Appropriations expended (RC 38) / 1 (570000) 4,000 

 

7.15 Warrants issued (RC 41) (320100, 320600) (99,000)

 

7.16 Appropriations outstanding - used (RC 39) (320700) 4,000 

 

7.17 General Fund of the U.S. Government financed appropriations - expended (RC 38) / 1 (570005) (4,000)

 

7.20 Total budgetary financing sources 

This line is calculated. Equals sum of lines 7.1 through 7.19. 99,000 (99,000)

9 Net cost of operations (+/-) (4,000) - 

10 Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 8.11, and 9. 95,000 (99,000)
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 32 DRAFT IRC Handout 7-12-2018

Appropriations Provided by a Continuing Resolution

Situation 2
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 33 DRAFT IRC Handout 7-12-2018

1A & B. To record an agencies’ Fund Balance With Treasury under a continuing resolution as determined by OMB’s automatic 

apportionment bulletin. The apportionment bulletin contained a 1,000 temp. reduction of unexpended appropriations. No warrants 

processed.

1A To record the Fund Balance With Treasury under a continuing resolution.

QTR 1 FPA (F 1XX) The General 

Fund (G 099)

FPA Unavail. 

Receipt Account

Debit Credit Debit Credit Debit Credit TC

Budgetary Entry

411300 Appropriated Receipts Derived from Unavailable Trust or 

Special Fund Receipts 

445000 Unapportioned Authority 

Proprietary Entry

139000 F1XX Appropriated Dedicated Collections Receivable

573500 F1XX Appropriated Dedicated Collections to be 

Transferred In 

573600X F1XX Appropriated Dedicated Collections to be 

Transferred Out

299200 F1XX Appropriated Dedicated Collections Liability

100,000

1,000

100,000

1,000

N/A N/A

1,000

1,000

A196

New

New

New Edit: USSGL account 139000 is needed for edit 68 & eliminations. This may resolve timing issues with the edit. 

Should 139000 & 299200 be 100,000?
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 34 DRAFT IRC Handout 7-12-2018
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 35 DRAFT IRC Handout 7-12-2018

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

FPA 

Unavail. 

Receipt 

Account

Debit Credit Debit Credit Debit Credi

t

TC

Budgetary Entry

445000 Unapportioned Authority 

439500 Authority Unavailable Pursuant to Public Law 

Proprietary Entry

None

93,217

93,217

N/A N/A A128

1C To record a specific reduction of unobligated balance i.e. 1,000 temp. reduction of unexpended appropriations (SW BETC). (This 

needs to be moved to when the appropriation has passed)

QTR 1 FPA (F 1XX) The General Fund

(G 099)

FPA 

Unavail. 

Receipt 

Account

Debit Credit Debit Credit Debit Credi

t

TC

Budgetary Entry

445000 Unapportioned Authority 

438800 

Proprietary Entry

139000 F1XX Appropriated Dedicated Collections Receivable 

573500 F1XX Appropriated Dedicated Collections to be 

Transferred In 

573600X F1XX Appropriated Dedicated Collections to be 

Transferred Out

299200 F1XX Appropriated Dedicated Collections Liability

574500 F1XX Appropriated Dedicated Collections Transferred Out

299100 1XXOther Liabilities – Reductions

57400 F1XX Appropriated Dedicated Collections Transferred In

???????

1,000

1,000

1,000

1,000

N/A N/A

1,000

1,000

A132

HXX
Appropriations Provided by a Continuing Resolution Guidance

Effective 2019

Page 36 DRAFT IRC Handout 7-12-2018

1D. To record budgetary authority by OMB CR bulletin and available for allotment. 

QTR 1 FPA (F 1XX) The General Fund

(G 099)

FPA Receipt 

Account

Debit Credit Debit Credit Debit Credi

t

TC

Budgetary Entry

445000 Unapportioned Authority 

451000 Apportionments 

Proprietary Entry

None

4,783

4,783

N/A N/A A116

Transaction 1A-1D need to be discussed prior to completion of the second half of this scenario.

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