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

**APPROPRIATION TRANSFERS**PRIVATE 

Transfer of Current Year Funds **from One Appropriation to Another Appropriation**

 This section illustrates the transfer of current year funding from one appropriation to another appropriation.  In this instance, once the transfer has been accomplished, the appropriation making the transfer no longer has budgetary and proprietary control of the funds.  Budgetary and proprietary responsibility now lies with the appropriation receiving the transfer. 

In this example, when funds are transferred, they are transferred from one Treasury symbol to another Treasury symbol.  Such transfers are usually authorized by specific legislation.  For example in Public Law 103-126 107 Stat 1328, the appropriation Defense Environmental Restoration and Waste Management for the Department of Energy contained language to transfer $8 million to the Environmental Protection Agency to be used for specific purposes contained in the appropriation. 

The transfer transactions in the following example begin with the anticipated transfer of current year funding to another appropriation based on the authority to make such a transfer.  Although transfers could occur without anticipation, assumptions are that both the Transferring agency and the Receiving Agency will record anticipated transactions.  OMB does not apportion any funding until the transfer is accomplished.  Both the transferring appropriation and the receiving appropriations are annual in this illustration.  Transactions are not provided beyond year 1.  Since the authority expires, transactions will be the same as for appropriation authority whose resources are consolidated to SGL account 4201 - Total Actual Resources - Collected.

     The Transferring agency reports the activity on the SF-133 and at the end of the fiscal year reports applicable data on the USSGL-2108 and FACTS, and prepares audited financial statements.  The transferring appropriation ceases budgetary and proprietary responsibility once the transfer of funds has been accomplished.  

The Receiving agency reports the activity on the SF-133 and at the end of the fiscal year reports applicable data on the USSGL-2108 and FACTS, and prepares audited financial statements with applicable data.  The Receiving agency assumes budgetary and proprietary responsibility once the transfer has occurred.  For illustration purposes, the receiving appropriation had no funding other than the transfer. 

**Conceptual Budgetary Framework**

Budget Authority/Status of Budgetary

Resources to be Controlled=Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4160 Anticipated Transfers - Current Year Authority

4170 Transfers - Current Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid 

For purposes of presentation, assume the following for appropriation transfers.

Initial appropriation:$ 1000

Anticipated Transfer:    300

Actual Transfer and Allotment    100

Committed, Obligated, Expended     50

Expired     50

*1. To record $1,000 in appropriations realized by the Transferring agency.*

**Transferring appropriation**

Budgetary

4119Other Appropriations Realized 1,000

4450Unapportioned Authority - Available1,000

Proprietary

1010Fund Balance With Treasury  1,000

3100Appropriated Capital1,000

**Receiving appropriation**

Budgetary and Proprietary

No entries

*2.  To record the anticipated transfer of $300 in current year authority.*

**Transferring appropriation**

Budgetary

4450Unapportioned Authority Available300

4160Anticipated Transfers -

  Current Year Authority300

Proprietary

No entry

**Receiving appropriation**

Budgetary

4160Anticipated Transfers - 

 Current year Authority300

4450Unapportioned Authority Available300

Proprietary

No entry

*3. To record the actual transfer of $100 via SF-1151 of current year authority.*

**Transferring appropriation**

Budgetary

4160Anticipated Transfers - 

  Current Year Authority 100

4170Transfers - Current Year Authority100

Proprietary

3100Appropriated Capital 100

1010Fund Balance With Treasury100

**Receiving appropriation**

Budgetary

4170 Transfers - Current Year Authority100

4160Anticipated Transfers -

 Current Year Authority100

Proprietary

1010Fund Balance With Treasury 100

3100Appropriated Capital100

*4.  The Receiving appropriation has an approved SF-132 for the $100 transfer from OMB.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4450Unapportioned Authority  -  Available100

4510Apportionments100

Proprietary

No entry

*5. The Receiving appropriation allots the $100 received.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4510Apportionments 100

4610Allotments - Realized Resources100

Proprietary

No entry

*6. The Receiving appropriation enters into a commitment of $50.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4610Allotments - Realized Resources 50

4700Commitments50

Proprietary

No entry

*7.  The Receiving appropriation incurs an obligation of $50 from a previous commitment.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4700Commitments 50

4801Undelivered Orders - Unpaid50

Proprietary

No entry

*8.  The Receiving appropriation expends an obligation for $50.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4801  Undelivered Orders - Unpaid50

4902Expended Authority- Paid50

Proprietary

3100Appropriated Capital 50

5700Appropriated Capital Used 50

6100Operating/Program Expense50

1010Fund Balance With Treasury50

*9.  A preclosing trial balance for the Transferring and Receiving agencies appears as follows:*

**Transferring Agency             Receiving Agency**

**Crosswalk of Appropriation Transfers - Current Year**

**SF 133**

**Transferring Agency**

Resources:

1A4119$ 1000

1D4170   -100

1E4160   -200

--------

$  700

Status:

10D4450$  700

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

Receiving Agency

Resources:

1D4170$  100

1E4160   200

--------

$  300

Status:

8A4902$   50

9A14610    50

10D4450   200

--------

$ 300

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

  $    50

*10.  At the end of year 1, unused authority expires.  Adjusting and closing entries are as follows:*

**Transferring appropriation**

**Budgetary**

*(a) To adjust anticipated transfers to actual.*

4160Anticipated Transfers - 

 Current Year Authority200

4450Unapportioned Authority - Available200

*(b) To consolidate resources*

4201Total Actual Resources - Collected900

4170Transfers - Current Year Authority100

4119Other Appropriations Realized1,000

*(c) To close unapportioned authority*

4450Unapportioned Authority - Available900

4650Allotments - Expired Authority900

Receiving appropriation

Budgetary

*(a) To adjust anticipated transfers to actual*

4450Unapportioned Authority - Available200

4160Anticipated Transfers -

 Current Year Authority200

*(b) To consolidate resources*

4201Total Actual Resources100

4170Transfers - Current Year Authority100

*(c) To close unused allotments*

4610 Allotments - Realized Resources50

4650Allotments - Expired Authority 50

*(d) To close expended authority*

4902Expended Authority - Paid 50

4201Total Actual Resources - Collected50

Proprietary

*(e)To close proprietary income and expense accounts*

5700Appropriated Capital Used50

6100Operating/Program Expenses50

*11.  A post closing trial balance for year 1 for the Transferring and Receiving agencies appears as follows:*

        Transferring Agency             Receiving Agency

**Transfer of Prior Year Authority**

This section illustrates the transfer of prior year funding from one appropriation to another appropriation.  Once the transfer has been accomplished, the appropriation making the transfer no longer has budgetary and proprietary control of the funds.  Budgetary and proprietary responsibility now lies with the appropriation receiving the trnasfer.

When funds are transferred, they are transferred from one Treasury symbol to another Treasury symbol.  Such transfers are usually authorized by specific legislation.  Both the Transferring appropriation and the Receiving appropriation are assumed to be multi year in this example with both appropriations expiring at the end of the year in which the transfer occurs.  However, the appropriations having transfer authority could be annual, multi year or no year for either the transferring appropriation or for the receiving appropriation.  And, there could be any combination...annual to multi year, multi year to annual, no year to annual, etc... involved in the transfer.

For illustrative purposes, transactions and the results of the transactions are presented for the year prior to the transfer.  The transfer transactions in the year of the transfer begin with the anticipated transfer of prior year funding to another appropriation based on the authority to make such a transfer.  Although transfers could occur without anticipation, assumptions are that both the Transferring agency and the Receiving Agency will record anticipated transactions and OMB does not apportion any funding until the transfer is accomplished.  Transactions are not provided beyond the transfer year.  Since the authority expires, transactions will be the same as for expired  appropriation authority whose resources are consolidated to SGL account 4201 - Total Actual Resources - Collected.

     The Transferring agency reports the transfer activity on the SF-133 and at the end of the fiscal year reports applicable data on the USSGL-2108 and FACTS, and prepares audited financial statements.  The transferring appropriation ceases budgetary and proprietary responsibility once the transfer of funds has been accomplished.  For illustration purposes, the Transferring Agency received an initial appropriation of $1,000 in the previous year but did not use any of the authority.  In this fiscal year there is an anticipated transfer of $300 and an actual transfer of $100.  There was no other activity for the Transferring agency.        

The receiving appropriation has no other source of funding besides the transfer of prior year authority.  The Receiving agency reports the transfer activity on the SF-133 as well as subsequent activity and at the end of the fiscal year reports applicable data on the USSGL-2108 and FACTS, and prepares audited financial statements with applicable data.  The Receiving agency receives the OMB apportionment and assumes budgetary and proprietary responsibility once the transfer has occurred.

**Conceptual Budgetary Framework**

Budget Authority/Status of Budgetary

Resources to be Controlled=Authority/Resources

Budget Authority/Resources to Be Controlled

4119 Other Appropriations Realized

4180 Anticipated Transfers - Prior Year Authority

4190 Transfers - Prior Year Authority

4201 Total Actual Resources - Collected

Status of Budgetary Authority/Resources

4450 Unapportioned Authority - Available

4510 Apportionments

4610 Allotments - Realized Resources

4700 Commitments

4801 Undelivered Orders - Unpaid

4902 Expended Authority - Paid

For purposes of presentation, assume the following for prior year transfers.

Initial appropriation:$1000

Anticipated transfer:   300

Actual transfer and allotment:   100

Commitment, obligation, expended:    50

Expired:    50

**Transactions recorded in the previous fiscal year**

*1. To record $1,000 in appropriations realized by the Transferring agency.*

**Transferring appropriation**

Budgetary

4119Other Appropriations Realized1,000

4450Unapportioned Authority - Available1,000

Proprietary

1010Fund Balance With Treasury1,000

3100Appropriated Capital1,000

**Receiving appropriation**

Budgetary and Proprietary

No entries

*2.  A preclosing trial balance from the previous fiscal year for the Transferring and Receiving agencies appears as follows:*

**Transferring Agency             Receiving Agency**

*3. Adjusting and Closing entries*

**Transferring Agency**

Budgetary

4201Total Actual Resources - Collected1,000

4119Other Appropriations Realized1,000

Proprietary

No entry

**Receiving Agency**

Budgetary and Proprietary

No entries          

*4.  A post closing trial balance for the previous fiscal year for the Transferring and Receiving agencies appears as follows:*

**Transferring Agency             Receiving Agency**

**Transactions recorded in the current fiscal year**

*1.  To record the anticipated transfer of $300 in prior year authority during this fiscal year*

**Transferring appropriation**

Budgetary

4450Unapportioned Authority -

 Available300

4180Anticipated Transfers -

 Prior Year Authority300

Proprietary

No entry

**Receiving appropriation**

Budgetary

4180Anticipated Transfers -

 Prior Year Authority300

4450Unapportioned Authority -

 Available300

Proprietary

No entry           

*2. To record the actual transfer of $100 from prior year budget authority.*

**Transferring Appropriation**

Budgetary

4180Anticipated Transfers -

 Prior year Authority100

4190Transfers - Prior Year

 Authority100

Proprietary

3100Appropriated Capital100

1010Fund Balance With Treasury 100

**Receiving Appropriation**

Budgetary

4190Transfers - Prior Year Authority 100

4180Anticipated Transfers - 

 Prior Year Authority 100

Proprietary

1010 Fund Balance With Treasury100

3100Appropriated Capital100

*3.  The Receiving appropriation has an approved SF-132 for the $100 from OMB.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4450Unapportioned Authority - Available 100

4510Apportionments 100

Proprietary

No entry

*4. The Receiving appropriation allots the prior year funding authority of $100.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4510 Apportionments100

4610Allotments - Realized Resources100

Proprietary

No entry

*5. The Receiving appropriation enters into a $50 commitment.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4610 Apportionments - Realized Resources50

4700 Commitments50

Proprietary

No entry

*6. The Receiving appropriation incurs an obligation of $50 from the previous commitment.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4700 Commitments50

4801 Undelivered Orders - Unpaid50

Proprietary

No entry

*7. The Receiving appropriation expends a $50 obligation.*

**Transferring appropriation**

Budgetary and Proprietary

No entries

**Receiving appropriation**

Budgetary

4801  Undelivered Orders - Unpaid50

4902Expended Authority - Paid 50

Proprietary

3100  Appropriated Capital50

5700 Appropriated Capital Used50

6100Operating/Program Expenses50

1010Fund Balance With Treasury50

*8.A preclosing trial balance for the Transferring and Receiving agencies appears as follows:*

**Transferring AgencyReceiving Agency**

**Crosswalk of Appropriation Transfers - Prior Year**

**SF 133**

**Transferring Agency**

Resources:

2A4201$ 1000

2B4190   -100

2C4180   -200

--------

$  700

Status:

10D4450$  700

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

Receiving Agency

Resources:

2B4190$  100

2C4180   200

--------

$  300

Status:

8A4902$   50

9A14610    50

10D4450   200

--------

$ 300

Outlays: 8-3a-3b-3d-4a+12+/-13-(-14a-14b+14c+14d)

   $    50

*9.  At the end of the year, unused authority expires.  Adjusting and closing entries are as follows:*

**Transferring appropriation**

Budgetary

*(a) To adjust anticipated transfers to actual.*

4180Anticipated Transfers -

 Prior Year Authority 200

4450 Unapportioned Authority -

 Available200

*(b) To consolidate resources*

4190Transfers - Prior Year Authority100

4201Total Actual Resources - Collected100

*(c) To close unapportioned authority*

4450Unapportioned Authority -

 Available900

4650Expired Authority900

Proprietary

No entry

**Receiving appropriation**

Budgetary

*(a) To adjust anticipated transfers to actual*

4450Unapportioned Authority -

 Available200

4180Anticipated Transfers -

 Prior Year Authority200

*(b) To consolidate resources*

4201Total Actual Resources - Collected100

4190Transfers - Prior Year Authority100

*(c) To close unused allotments*

4610 Allotments - Realized Resources50

4650 Expired Authority50

*(d) To close expended authority*

4902 Expended Authority - Paid50

4201 Total Actual Resources - Collected 50

Proprietray

*(a)To close proprietary income and expense accounts*

5700Appropriated Capital Used50

6100Operating/Program Expenses50

*10.A post closing trial balance for the Transferring and Receiving agencies appears as follows:*

**Transferring AgencyReceiving Agency**

**Effective on October 1, 1996Appropriation Transfers  Page J-1**