ADVANCED APPROPRIATIONS

EFFECTIVE FISCAL 2024

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
2 

Version Control

Version Date Reviewer(s) Description of Changes

1.0 2/2002 N/A Original

2.0 9/2023 Josh Hudkins Updated with new Branch SOP format, scenario formatting detail, USSGL Accounts, and 

Transactions. 
3 

Background

An advance appropriation is an appropriation of new budget authority that becomes available one or more fiscal years beyond the 

fiscal year for which the appropriation act1 was passed. An advance appropriation is justified when requests are needed to provide 

certainty to grantees for planning purposes (such as advance appropriations that are currently provided for the Corporation on 

Broadcasting) or by the need to provide full funding for capital acquisitions. Under the current Budget Enforcement Act scoring 

guidelines, new budget authority for advance appropriations is scored in the fiscal year in which the funds become available for 

obligation.2

As defined by the Congressional Budget Act of 1974 (31 U.S.C. 1105(a)(17)), advance appropriations are amounts provided in 

appropriation acts that become available for obligation one fiscal year or more beyond the fiscal year for which the legislation is 

enacted. Report the amount in the year in which it first becomes available for obligation.3 Advanced appropriations are only an 

appropriation act.1

 They are not included the authorization act. 

For example, an appropriation act for fiscal year 2022 providing for an advance in fiscal year 2024 indicates the following: “For 

operating expenses, $1,500, is to become available on October 1, 2023.”

Fiscal Year (FY) 2022 and FY 2023 

No entry is recorded for the advance appropriation of $1,500. (annual) 

1 A statute, under the jurisdiction of the House and Senate Committees on Appropriations, that generally provides legal authority for federal agencies 

to incur obligations and to make payments out of the Treasury for specified purposes.

2 OMB Circular No. A-11, Section 20.3

3 OMB Circular No. A-11, Section 20.4(c). 
4

Listing of USSGL Accounts Used in This Scenario 

Account Account Description

Budgetary

411900 Other Appropriations Realized

420100 Total Actual Resources - Collected

445000 Unapportioned – Unexpired Authority

451000 Apportionments

461000 Allotments - Realized Resources

465000 Allotments - Expired Authority

470000 Commitments - Programs Subject to Apportionment

480100 Undelivered Orders - Obligations, Unpaid

480200 Undelivered Orders - Obligations, Prepaid/Advanced

490100 Delivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

141000 Advances and Prepayments

211000 Accounts Payable

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations - Appropriations Received

310700 Unexpended Appropriations - Used - Accrued

310710 Unexpended Appropriations – Used - Disbursed

331000 Cumulative Results of Operations

570000 Expended Appropriations – Used - Accrued

570010 Expended Appropriations - Disbursed

610000 Operating Expenses/Program Costs
5 

FY 2024 

1. To record the enactment of an annual appropriation and receipt of warrant ($1,000 – FY 2024) as well as the advance appropriation 

provided in the FY 2022 appropriation act ($1,500). 

Debit Credit TC

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned – Unexpired Authority 

Proprietary Entry

101000 Fund Balance With Treasury 

 310100 Unexpended Appropriations – Appropriations Received 

2,5004

2,500 

2,500 

2,500 

A104 

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

Debit Credit TC

Budgetary Entry

445000 Unapportioned – Unexpired Authority 

 451000 Apportionments 

Proprietary Entry

None 

2,500 

2,500 A116 

4 $1,000 has Authority Type “P” and $1,500 will have Authority Type “D” for Advance Appropriation
6 

3. To record the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

Proprietary Entry

None 

2,500 

2,500 A120 

4. To record a commitment of unobligated amounts in programs subject to apportionment. (Purchase request was for $2,000).

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 470000 Commitments – Programs Subject to Apportionment 

Proprietary Entry

None 

2,000 

2,000 B302 

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

Debit Credit TC

Budgetary Entry

470000 Commitments – Programs Subject to Apportionment 

 480100 Undelivered Orders – Obligations, Unpaid 

Proprietary Entry

None 

2,000 

2,000 B306 
7 

6. To record current-year undelivered orders with an advance of $250.

Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid 

 480200 Undelivered Orders Obligations – Prepaid/Advanced 

Proprietary Entry

141000 Advances to Others 

 101000 Fund Balance With Treasury 

250 

250 

250 

250 

B308 

7. To record the delivery of goods or services and accrue a liability.

Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid 

 490100 Delivered Orders – Obligations, Unpaid 

Proprietary Entry

610000 Operating Expenses/Program Costs 

 211000 Accounts Payable 

310700 Unexpended Appropriations – Used - Accrued

 570000 Expended Appropriations – Used - Accrued 

1,750 

1,750 

1,750 

1,750 

1,750 

1,750 

B402 

B134 
8 

8. To record the delivery of prepaid goods.

Debit Credit TC

Budgetary Entry

480200 Undelivered Orders Obligations – Prepaid/Advanced

 490200 Delivered Orders – Obligations, Paid 

Proprietary Entry

610000 Operating Expense/Program Costs 

 141000 Advances to Others 

3107010 Unexpended Appropriations – Used - Disbursed 

 570010 Expended Appropriations - Disbursed

250 

250 

250 

250 

250 

250 

B604 

B234 

9. To record a paid delivered order that was previously accrued.

Debit Credit TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

 490200 Delivered Orders – Obligations, Paid 

Proprietary Entry

211000 Accounts Payable 

 101000 Fund Balance With Treasury 

310710 Unexpended Appropriations – Used - Disbursed 

570000 Expended Appropriations – Used - Accrued

 570010 Expended Appropriations - Disbursed 

 310700 Unexpended Appropriations – Used - Accrued

1,750 

1,750 

1,750 

1,750 

1,750 

1,750 

1,750 

1,750

B110 

B235 
9 

Advanced Appropriations

Pre-Closing Trial Balance 

Account Account Description Debit Credit

Budgetary

411900 Other Appropriation Realized 2,500 -

461000 Allotments – Realized Resources - 500

490200 Delivered Orders – Obligations, Paid - 2,000

Total 2,500 2,500

Proprietary

101000 Fund Balance With Treasury 500 -

310100 Unexpended Appropriations – Appropriations Received - 2,500

310710 Unexpended Appropriations – Used - Disbursed 2,000 -

570010 Expended Appropriations - Disbursed - 2,000

610000 Operating Expenses/Program Costs 2,000 -

Total 4,500 4,500
10

Advanced Appropriations

Financial Statements

BALANCE SHEET

Line No.

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (Note 3) (101000E) 500

7. Total Intra-governmental 500

Other than intra-governmental/With the public

Net position:

41.2 Unexpended appropriations – Funds From Other than Dedicated Collections (310100E, 310710E) 500

42.2 Cumulative results of operations – Funds from Other Than Dedicated Collections (570010E, 610000) -

43. Total net position (Calculated sum lines 41 and 42) 500

44. Total liabilities and net position (Calculated sum Lines 39 and 43) 500

STATEMENT OF NET COST

Line No.

Gross Program Costs (Note 22):

Program A:

1. Gross costs (610000E) 2,000

3. Net program costs 2,000

5. Net program costs including Assumption Changes: 2,000

8. Net cost of operations 2,000
11

STATEMENT OF CHANGES IN NET POSITION 

Line No.

Unexpended Appropriations:

4. Appropriations Received (310100E) 2,500

7. Appropriations used (310710E) (2,000)

8. Net Change in Unexpended Appropriations (Calculated Lines 4 through 7) 500

9. Total Unexpended Appropriations (Calculated Lines 3 and 8) 500

Cumulative Results of Operations:

14. Appropriations used (570010E) 2,000

21 Net Cost of Operations (+/-) 2,000

22. Net Change in Cumulative Results of Operations (Calculated Lines 13 through 20 less line 21) -

23. Cumulative Results of Operations- Ending (Calculated sum lines 12 and 22) -

24 Net Position (Calculated sum lines 9 and 23) 500
12

STATEMENT OF BUDGETARY RESOURCES

Line No.

Budgetary resources:

1290 Appropriations (discretionary and mandatory) 2,500

1910 Total Budgetary Resources 2,500

Status of Budgetary Resources:

2190 New obligations and upward adjustments (total) 2,000

Unobligated balance, end of the year:

2204 Apportioned, unexpired account 500

2412 Unexpired unobligated balance, end of year 500

2490 Unobligated balance, end of year (total) 500

2500 Total budgetary resources 2,500

Outlays, Net and Disbursements, Net:

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 2,000
13

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

PROGRAM AND FINANCING SCHEDULE 

Line No. SF 133 Schedule P

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations, unexpired accounts (490200E) 2,000

1100 Appropriation (411900E Authority Type “P”) 1,000 1,000

1160 Appropriation, discretionary (total) 1,000 1,000

1170 Advance appropriation (411900E Authority Type “D”) 1,500 1,500

1180 Advance appropriation, discretionary (total) 1,500 1,500

1900 Budget authority (total) 2,500 2,500

1910 Total budgetary resources 2,500

1930 Total budgetary resources available 2,500

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 500

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2002 Category B (by project) (490200E) 2,000

2004 Direct obligations (total) 2,000

2170 New obligations, unexpired accounts (490200E) 2,000

2190 New obligations and upward adjustments (total) 2,000

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 500

2412 Unexpired unobligated balance: end of year 500

2490 Unobligated balance, end of year (total) 500

2500 Total budgetary resources 2,500
14

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

PROGRAM AND FINANCING SCHEDULE

Line No. SF 133 Schedule P

Memorandum (non-add) entries:

2501 Subject to apportionment unobligated balance, end of year (461000) 500

Unpaid Obligations

3010 New obligations, unexpired accounts (490200E) 2,000 2,000

3020 Outlays (gross) (-) (2,000) (2,000)

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

4000 Budget authority, gross 2,500 2,500

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 2,000 2,000

4020 Outlays, gross (total) 2,000 2,000

4070 Budget authority, net (discretionary) 2,500 2,500

4080 Outlays, net (discretionary) 2,000 2,000

Unexpended balances:

5321 Direct unobligated balance, end of year (461000E) 500 500

5323 Discretionary unobligated balance, end of year (461000E) 500 500

RECLASSIFIED STATEMENT OF NET COST

Line No.

Gross Program Costs (Note 22):

Program A:

2. Non-federal gross cost (610000E) 2,000

6. Total non-federal gross cost 2,000

9. Department total gross cost 2,000

13. Total federal earned revenue 0

14. Department total earned revenue 0

15. Net cost of operation 2,000
15

RECLASSIFIED STATEMENT OF CHANGES IN NET POSITION 

Line No.

7. Financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) (310100) 2,500

7.2 Appropriations used (RC 39) (310710) 2,000

7.3 Appropriations expended (RC 38) (570010) 2,000

7.30 Total financing sources 2,500

8 Net cost of operations (+/-) 2,000

9 Net position, end of period 500

Closing Entries 

10. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

331000 Cumulative Results of Operations 

 610000 Operating Expenses/Program Costs 

570010 Expended Appropriations - Disbursed 

 331000 Cumulative Results of Operations

2,000 

2,000 

2,000 

2,000

F336 
16

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

Debit Credit TC

Budgetary Entry

420100 Total Actual Resources – Collected

 411900 Other Appropriations Realized 

Proprietary Entry

None 

2,500 

2,500 F302 

12. To record the closing of Expended Authority – Paid.

Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid 

 420100 Total Actual Resources Collected 

Proprietary Entry

None 

2,000 

2,000 F314 

13. To record the closing of fiscal year activity to unexpended appropriations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

310100 Unexpended Appropriations – Appropriations Received 

 310000 Unexpended Appropriations - Cumulative

 310710 Unexpended Appropriations – Used - Disbursed 

2,500 

500 

2,000 

F342 
17

14. To record the closing of unobligated balances to expired authority.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 465000 Allotments – Expired Authority 

Proprietary Entry

None 

500 

500 F312 

Post-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

420100 Total Actual Resources - Collected 500 -

465000 Allotments – Expired Authority - 500

Total 500 500

Proprietary

101000 Fund Balance With Treasury 500 -

310000 Unexpended Appropriations - Cumulative - 500

Total 500 500