United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 1

Accounting

for

Transfer of Authority

with

Obligations

Presentation to the

Standard General Ledger Board

February 13, 1997, Updated 12/99

In the original scenario SGL account 4201 was used to offset 4831 and 4832 

when

obligated balances were transferred. After this scenario was approved, it 

was

detemined that SGL account 4201 should not be used when obligated 

balances are

transferred. A new SGL account, 4195 Transfer of Obligated Balances, was

established to be used with 4831 and 4832 when obligated balances are 

transferred.

 This updated scenario reflects the use of 4195. References to section 3 of 

the SGL

TFM are also included in this update. 
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 2

TRANSFER OF AUTHORITY WITH UNDELIVERED ORDERS

In this scenario, funds 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 annual, 

multi year, or no year. The main intent is to illustrate a transfer of 

appropriation authority in which the authority has been obligated by the 

transferring appropriation. The role of the receiving appropriation is to assume the 

undelivered orders along with the funding to liquidate the orders.

Transactions are not provided beyond the transfer year. For illustrative purposes, 

the transfer is assumed to occur subsequent to the first year of the appropriation. Also, 

for annual or multi year appropriations, the transfer is assumed to occur prior to the 

cancellation of the appropriation. Also for illustrative purposes, all unexpended 

appropriation authority has been obligated in the amount of $500.

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. However, 

the transferring agency will continue to report an SF-133 through the end of the fiscal 

year in which the transfer occurred unless circumstances or instructions indicate 

otherwise.
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 3

Proposed New Accounts 

PROPOSED NEW ACCOUNTS

Account Title: Unexpended Obligations, Transferred - Unpaid

Account Number: 4831

Normal Balance: Either

Definition: The amount of goods and services ordered and obligated in one 

appropriation and transferred to or from another approrpiation, which have not been 

actively or constructively received and for which amounts have not been prepaid or 

advanced at the time of transfer. Also includes the amount of unexpended obligations 

for awarded grants, program subsidies, direct and guaranteed loan program costs, 

undisbursed loans and claims, and similar transactions for which an advance or 

prepayments has not been made. In the FACTS II data base, the normal balance 

assigned to this account is Acredit@.

Account Title: Unexpended Obligations, Transferred - Paid

Account Number: 4832

Normal Balance: Either

Definition: The amount of goods and services ordered and obligated in one 

appropriation and transferred to or from another appropriation, which have not been 

actively or constructively received but have been prepaid or advanced at the time of 

transfer. Also includes the amount of unexpended obligations for awarded grants, 

program subsidies, direct and guaranteed loan program costs, undisbursed loans and 

claims, and similar transactions for which an advance or prepayments has not been 

made. In the FACTS II data base, the normal balance assigned to this account is 

Acredit@.
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 4

Undelivered Orders Transferred - UNPAID 

Unexpended Obligations, Transferred - Unpaid

For illustration purposes, the receiving appropriation has no other source of 

funding besides the transfer of the authority already obligated. 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.

1. The following is the trial balance of the transferring and receiving appropriations prior 

to transfer of authority.

Transferring Agency Receiving Agency

1010 500 1010 0

3100 500 3100 0

4201 500 4201 0

4801 500 4801 0

4831 0 4831 0

2. To record the actual transfer of $500 in authority and obligations from a prior 

unexpired budget year. The 1151 is prepared and processed.

Transferring Appropriation

BUDGETARY

4831 Unexpended Obligations,Transferred - Unpaid 500

4195 Transfer of Obligated Balances

50

0

PROPRIETARY

3100 Unexpended Appropriations 500

1010 Fund Balance With Treasury

50

0

A254
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 5

Undelivered Orders Transferred - UNPAID 

Receiving Appropriation

BUDGETARY

4195 Transfer of Obligated Balances 500

4831 Unexpended Obligations, Transferred - Unpaid

50

0

PROPRIETARY

1010 Fund Balance With Treasury 500

3100 Unexpended Appropriations

50

0

A254

3. The receiving appropriation liquidates $100 of the undelivered orders that were 

transferred.

Transferring Appropriation

No Entry

Receiving Appropriation

BUDGETARY

4801 Unexpended Obligations - Unpaid 100

4902 Expended Authority - Paid 100

PROPRIETARY

6100 Operating/Program Expense 100

1010 Fund Balance With Treasury 100

3100 Unexpended Appropriations 100

5700 Appropriations Used

10

0

B302

B110

B134
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 6

Undelivered Orders Transferred - UNPAID 

4. No other activity occurred during the fiscal year. A trial balance prior to closing is as 

follows:

Transferring Agency Receiving Agency

1010 0 1010 400

3100 0 3100 400

5700 5700 100

6100 6100 100

4195 500 4195 500

4201 500 4201 0

4801 500 4801 100 0

4831 500 4831 500

4902 4902 100
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 7

Undelivered Orders Transferred - UNPAID 

5. SF 133

Transferring Receiving

Resources

2. Unobligated 

Bal, frwd

4201B- 4801B500-500

7. Total 

Budget 

Resources

CALC 0

Status

8A. 

Obligations 

Incurred

4801E-B

4902E

500-500 -100

100

11. Total 

Status

CALC 0 0

Relation of Obligations to Outlays

12.Obligated 

Bal net 10/1

4801B 500

13.Obligated 

bal trsfrrd

4831E -500 500

14C.Obligated 

net, EOP

4801E

4831E

500

-500 -100500

15. Outlays 4902E 0 100

Calculation for line 15:

+8 0 0 -3a,b,d NA NA -4a NA NA

+12 500 NA

+/-13**** -500 500 -(-14a NA NA -14b NA NA +14c  0 -(400) +14d) NA NA

Outlays 0 100

** **Change Xwalk to include

13. 4831E -500 500

14c. 4831E -500 500
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 8

Undelivered Orders Transferred - UNPAID 

6. TFS 2108

Transferring Receiving

Col 5. 

Postclosing 

unexpend bal.

1010 0 400

Col 9. 

Undelivered 

Orders

4801

4831

500

-500

-100

500

Col 11. 

Unobligated

bal. should =

0 0

+col 5

+col 6

+col 7

+col 8

-col 9

-col 10

=col 11

0

NA

NA

NA

0

NA

0

400

NA

NA

NA

400

NA

0
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 9

Undelivered Orders Transferred - UNPAID 

7. Closing entries are as follows:

Transferring Agency

BUDGETARY

(a) To consolidate resources

4195 Transfer of Obligated Balances 500

4201 Total Actual Resources - Collected 500

(b) To close unexpended obligations transferred - unpaid

4801 Unexpended Obligtaions - Unpaid 500

4831 Unexpended Obligations, Transferred - Unpaid

500

PROPRIETARY

None

F204

F227

Receiving Agency

BUDGETARY

(a) To consolidate resources

4201 Total Actual Resources - Collected 500

4195 Transfer of Obligated Balances 500

(b) To close unexpended obligations transferred.

4831 Unexpended Obligations, Transferred - Unpaid

500

4801 Unexpended Obligations - Unpaid

500

(c) To close expended appropriations.

4902 Expended Authority - Paid 100

4201 Total Actual Resources - Collected

100

PROPRIETARY

(d) To close appropriations used and expenses.

5700 Expended Appropriations 100

3310 Cumulative Results of Operations 100

F204

F226

F214 

F228

F228
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 10

Undelivered Orders Transferred - UNPAID 

3310 Cumulative Results of Operations 100

6100 Operating Expenses/Program Costs

100

8. A trial balance subsequent to closing is as follows:

Transferring Agency Receiving Agency

1010 0 1010 400

3100 0 3100 400

5700 5700 0

6100 6100 0

4195 0 4195 0

4201 0 4201 400

4801 0 4801 400

4831 0 4831 0

4902 4902 0
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 11

Undelivered Orders Transferred - PAID 

Unexpended Obligations, Transferred - Paid

1. The following is the trial balance of the transferring and receiving appropriations prior 

to transfer of authority.

Transferring Agency Receiving Agency

1410 500 1410 0

3100 500 3100 0

4201 500 4201 0

4802 500 4802 0

4832 0 483

2

0

2. To record the actual transfer of $500 in authority and obligations from a prior 

unexpired budget year.

Transferring Appropriation

BUDGETARY

4832 Unexpended Obligations, Transferred - Paid 500

4195 Transfer of Obligated Balances

50

0

PROPRIETARY

3100 Unexpended Appropriations 500

1410 Advances to Others

50

0

A256

Receiving Appropriation
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 12

Undelivered Orders Transferred - PAID 

BUDGETARY

4195 Transfer of Obligated Balances 500

4832 Unexpended Obligations, Transferred -

Pr

ep

aid

/A

dv

an

ce

d

50

0

PROPRIETARY

1410 Advances to Others 500

3100 Unexpended Appropriations

50

0

A256
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 13

Undelivered Orders Transferred - PAID 

3. The receiving appropriation liquidates $100 of the undelivered orders that were 

transferred.

Transferring Appropriation

No Entry

Receiving Appropriation

BUDGETARY

4802 Unexpended Obligations - Prepaid/Advanced 100

4902 Expended Authority - Paid 100

PROPRIETARY

6100 Operating Expenses/Program Costs 100

1410 Advances to Others 100

3100 Unexpended Appropriations 100

5700 Expended Appropriations 100

B404

B134
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 14

Undelivered Orders Transferred - PAID 

4. No other activity occurred during the fiscal year. A trial balance prior to closing is as 

follows:

Transferring Agency Receiving Agency

1410 0 1410 400

3100 0 3100 400

5700 5700 100

6100 6100 100

4195 500 4195 500

4201 500 4201 0

4802 500 4802 100 0

4832 500 483

2

500

4902 4902 100
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 15

Undelivered Orders Transferred - PAID 

5. SF 133

Transferring Receiving

Resources

2.Unobligated 

Bal, frwd

4201B- 4802B500-500

7. Total 

Budget 

Resources

CALC 0

Status

8A. 

Obligations 

Incurred

4802E-B

4902E

500-500 -100

100

11. Total 

Status

CALC 0 0

Relation of Obligations to Outlays

12.Obligated 

Bal net 10/1

4801B

4901B

13.Obligated 

bal trsfrrd 

(Unpaid 

only)

4831

14C.Obligat 

net, EOP

4801E

4831E

15. Outlays 4802E-B

4902E

500-500 -100

100

Calculation for line 15:

+8 0 0 -3a,b,d NA NA -4a NA NA

+12 NA NA

+/-13 NA NA -(-14a NA NA -14b NA NA +14c NA NA +14d) NA NA

Outlays 0 0
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 16

Undelivered Orders Transferred - PAID 

6. TFS 2108

Transferring Receiving

Col. 5 

Postclosing 

unexpend bal.

1010 NA NA

Col. 9 

Undelivered 

Orders

(Unpaid 

only)

4801

4831

NA

NA

NA

NA

Col. 11 

Unobligated 

bal. should =

0 0

+col 5

+col 6

+col 7

+col 8

-col 9

-col 10

=col 11

NA

NA

NA

NA

NA

NA

0

NA

NA

NA

NA

NA

NA

0
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 17

Undelivered Orders Transferred - PAID 

7. Closing entries are as follows:

Transferring Agency

BUDGETARY

(a) To consolidate resources

4195 Transfer of Obligated Balances 500

4201 Total Actual Resources - Collected 500

(b) To close undelivered orders transferred

4802 Unexpended Obligations - Prepaid/Advanced 500

4832 Unexpended Obligations, Transferred - Prepaid/Advanced

5

00

PROPRIETARY

None

F20

4

F22

4

Receiving Agency

BUDGETARY

(a) To consolidate resources

4201 Total Actual Resources - Collected 500

4195 Transfer of Obligated Balances 500

(b) To close undelivered orders transferred.

4832 Unexpended Obligations Transferred - Prepaid/advanced 500

4802 Unexpended Obligations - Prepaid/Advanced 500

(c) To close expended appropriations.

4902 Expended Authority - Paid 100

4201 Total Actual Resources-Collected 100

PROPRIETARY

(d) To close appropriations used and expenses.

5700 Expended Appropriations 100

3310 Cumulative Results of Operations 100

3310 Cumulative Results of Operations 100

6100 Operating Expenses/Program Costs

10

F204

F222 

F214

F228
United States Government Standard General Ledger Position/Policy Statement

Effective on October 1, 1997 Accounting for Transfer of Authority with Obligations Page 18

Undelivered Orders Transferred - PAID 

0

8. A trial balance subsequent to closing is as follows:

Transferring Agency Receiving Agency

1410 0 1410 400

3100 0 3100 400

5700 5700 0

6100 6100 0

4195 0 4195 0

4201 0 4201 400

4801 0 4802 400

4832 0 483

2

0

4902 4902 0