Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 1

Advance funding is the appropriation of budget authority provided in an appropriation 

act to be used, if necessary, to cover obligations incurred late in the fiscal year for 

benefit payments in excess of the amount specifically appropriated in act for that year, 

where budget authority is charged to the appropriation for the program for the fiscal 

year following the fiscal year for which the appropriation act is passed. When such 

budget authority is used, the budget records an increase in the budget authority for the 

fiscal year in which it is used and a reduction in the budget authority for the following 

fiscal year.1 

For example, advance funding authority was requested in the 2002 (Year 1) Budget to 

cover the following benefit payments: special benefits, federal unemployment benefits 

and allowances, veterans insurance and indemnities, compensation and pensions and readjustment benefits.

1. To record the enactment of an annual appropriation and receipt of warrant. 

YEAR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 1,000

 CR 4450 Unapportioned Authority 1,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

 CR 3101 Unexpended Appropriations – Appropriations

 Received 1,000

TC 

A104

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

YEAR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

 CR 4510 Apportionments 1,000

Proprietary Entry

None

TC 

A116

3. To record allotment of authority. 

YEAR 1

Budgetary Entry

DR 4510 Apportionments 1,000

 CR 4610 Allotments – Realized Resources 1,000

Proprietary Entry

None

TC 

A120

 1 OMB Circular No. A-11 (2004), Section 20.3 &20.4(c).
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 2

4. Purchase request for $250, was approved. (Commitment)

YEAR 1

Budgetary Entry

DR 4610 Allottments – Realized Resources 250

 CR 4700 Commitments – Programs Subject to

 Apportionments 250

Proprietary Entry

None

TC 

B202

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

YEAR 1

Budgetary Entry

DR 4700 Commitments – Programs Subject to

 Apportionments 250

 CR 4801 Undelivered Orders - Obligations, Unpaid 250

Proprietary Entry

None

TC 

B204

June, Year 1

Determined that the amount appropriated for federal unemployment benefit and 

allowance expenses will exceed obligations incurred by $1,500. An advancement of 

funding is necessary to cover excess obligations. 

6. To record the receipt of a warrant for advance funding to cover excess obligations.

YEAR 1

Budgetary Entry

DR 4119 Other Appropriations Realized (Advance Flag ~ F)2 1,500

 CR 4450 Unapportioned Authority 1,500

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,500

 CR 3101 Unexpended Appropriations – Appropriations

 Received 1,500

TC 

A104 

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

YEAR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,500

 CR 4510 Apportionments 1,500

Proprietary Entry

None

TC 

A116

 2 F ~ Advance from future year, as defined in TFM S2-05-01, Section IV.
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 3

8. To record allotment of authority. 

YEAR 1

Budgetary Entry

DR 4510 Apportionments 1,500

 CR 4610 Allotments – Realized Resources 1,500

Proprietary Entry

None

TC 

A120

9. To record the accrued benefit at the end of the accounting period for unpaid estimated 

costs incurred (employer agency).

YEAR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 2,000

 CR 4901 Delivered Orders – Obligations, Unpaid 2,000

Proprietary Entry

DR 6400 Benefit Expense 2,000

 CR 2213 Employer Contributions and Payroll Taxes

 Payable 2,000

DR 3107 Unexpended Appropriations – Used 2,000

 CR 5700 Expended Appropriations 2,000

TC 

D404

B134

10. Payment schedule certified and confirmed for benefit expense.

YEAR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 2,000

 CR 4902 Delivered Orders- Obligations, Paid 2,000

Proprietary Entry

DR 2213 Employer Contributions and Payroll Taxes 

 Payable 2,000

 CR 1010 Fund Balance With Treasury 2,000

TC 

B110

11. To record the delivery of goods and accrue a liability (related to #5).

YEAR 1

Budgetary Entry

DR 4801 Undelivered Orders Obligations, Unpaid 250

 CR 4901 Delivered Orders – Obligations, Unpaid 250

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 250

 CR 2110 Accounts Payable 250

DR 3107 Unexpended Appropriations - Used 250

 CR 5700 Expended Appropriations 250

TC 

B302

B134
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 4

12. Payment schedule certified and confirmed.

YEAR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 250

 CR 4902 Delivered Orders - Obligations, Paid 250

Proprietary Entry

DR 2110 Accounts Payable 250

 CR 1010 Fund Balance With Treasury 250

TC 

B110

Pre - Closing Adjusted Trial Balance

YEAR 1

YEAR 1 Debit Credit

Budgetary

4119

4450

4510

4610

4700

4801

4901

4902

Total

Proprietary

1010

2210

2213

3101

3107

5700

6100

6400

Total

2,500

 

 0

2,500

 250

 

 

2,250

 250

2,000

4,750

 

 0

 0 

 250

 0 

 0

 0 

2,250

2,500

 0

 0

2,500

2,250

 0

4,750
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 5

 Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to 

cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 2,250

 CR 6100 Operating Expense/Program Costs 250

 CR 6400 Benefit Expense 2,000

DR 5700 Expended Appropriations 2,250

 CR 3310 Cumulative Results of Operations 2,250

TC 

F228

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

Budgetary Entry

DR 4201 Total Actual Resources - Collected 2,500

 CR 4119 Other Appropriations Realized 2,500

Proprietary Entry

None

TC 

F204

3. To record the closing of Expended Authority - Paid.

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 2,250

 CR 4201 Total Actual Resources - Collected 2,250

Proprietary Entry

None

TC 

F214

4. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations 

 Received 2,500

 CR 3100 Unexpended Appropriations - Cumulative 250

 CR 3107 Unexpended Appropriations - Used 2,250

TC 

F233
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 6

5. To record closing of unobligated balances to expiring authority.

Budgetary Entry

DR 4610 Allotments – Realized Resources 250

 CR 4650 Allotments - Expired Authority 250

Proprietary Entry

None

TC 

F212

Post – Closing Trial Balance

YEAR 1

YEAR 2 Debit Credit

Budgetary

4201

4650

Total

Proprietary

1010

3100

Total

250

 0

250

250

 0

250

250

250

250

250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 7

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

(YEAR-END)

YEAR 1

BUDGETARY RESOURCES 

1. Budget Authority

 A. Appropriations (4119E) 2,500

7. Total Budgetary Resources 2,500

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred:

 A. Direct (4902E) 2,250

9. Unobligated Balance: 

 A. Apportioned

 1. Balance, Currently Available (4610E) 250

11. Total Status of Budgetary Resources 2,500

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays 

 A. Disbursements (4902E) 2,250

USSGL 2108 Year-end Closing Statement

YEAR 1

Column 5 Postclosing Unexpended Balance (1010E) 250

Column 11 Unobligated Balance (4610E) 250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 8

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, Year 1

(in dollars/thousands/millions)

Assets (Note 2)

Intragovernmental Assets:

1. Fund Balance With Treasury (Note 3) (1010E) 250

6. Total Intragovernmental Assets 250

15. Total Assets 250

Liabilities (Note 12)

27. Total Liabilities 0

Net position:

 29. Unexpended Appropriations (Note 20) (3100E) 250

 30. Cumulative Results of Operations (3310E) 0

31. Total Net Position 250

32. Total Liabilities and Net Position 250

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, Year 1

(in dollars/thousands/millions)

Program Costs:

Program A:

1. Intragovernmental Gross Costs (6100E & 6400E) 2,250

3. Intragovernmental Net Costs 2,250

7. Total Net Costs 2,250

10. Net Cost of Operations 2,250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 9

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, Year 1

(in dollars/thousands/millions)

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations Received (3101E) 0 2,500

7. Appropriations Used (3107/5700E) 2,250 (2,250)

Other Financing Sources:

16. Total Financing Sources 2,250 250

17. Net Cost of Operations 2,250 0

18. Ending Balances 0 250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 10

Department/Agency/Reporting Entity

COMBINED STATEMENT OF FINANCING

For the year ended September 30, Year 1

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4902E) 2,250

5. Net Obligations (3-4) 2,250

11. Total Resources Used to Finance Activities (5+10) 2,250

Resources Used to Finance Items Not Part of the Net Cost of Operations

17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) 0

18. Total Resources Used to Finance the 

Net Cost of Operations (11-17) 2,250

Components of the Net Cost of Operations That Will Not Require

Or Generate Resources in the Current Period:

29. Total Components of the Net Cost of Operations 

That Will Not Require Or Generate Resources in 

the Current Period 0

30. Net Cost of Operations (18+29) 2,250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 11

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E) 2,250

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority, (gross) (sum 4000...6962) 2,500

2395 Total new obligations (same as 1000, opposite sign) (2,250)

2398 Unobligated balance expiring or withdrawn (4610E) (250)

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 1,000

4028 Appropriation available from subsequent year (4119E) (Advance Flag ~ F) 3 1,500

4300 Appropriation (total discretionary) (sum 4000...4200) 2,500

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000) 2,250

7320 Total outlays (gross) (4902E) (2,250)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 2,250

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200-(8800..8845), 8895, 8896) 2,500

9000 Outlays (net) (sum (8690..8698) – (8800..8845)) 2,250

 3 F ~ Advance from future year, as defined in TFM S2-05-01, Section IV.
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 12

Beginning Trial Balance

YEAR 2

YEAR 2 Debit Credit

Budgetary

4201

4650

Total

Proprietary

1010

3100

Total

250

 0

250

250

 0

250

250

250

250

250

1. To record a reduction in authority for advance funding made available in the previous 

year.

YEAR 2

Budgetary Entry

DR 4450 Unapportioned Authority 1,500

 CR 4119 Other Appropriations Realized 1,500

 (Advance Flag ~ P)4

Proprietary Entry

None

TC 

A125 

2. To record the enactment of an appropriation and receipt of warrant. 

YEAR 2

Budgetary Entry

DR 4119 Other Appropriations Realized 2,000

 CR 4450 Unapportioned Authority 2,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 500

 CR 3101 Unexpended Appropriations – Appropriations

 Received 500

TC 

A104

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

YEAR 2

Budgetary Entry

DR 4450 Unapportioned Authority 500

 CR 4510 Apportionments 500

Proprietary Entry

None

TC 

A116

 4

P ~ Advance in prior year, as defined in TFM S2-05-01, Section IV.
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 13

4. To record allotment of authority. 

YEAR 2

Budgetary Entry

DR 4510 Apportionments 500

 CR 4610 Allotments – Realized Resources 500

Proprietary Entry

None

TC 

A120

5. Purchase request for $500, was approved. (Commitment)

YEAR 2

Budgetary Entry

DR 4610 Allottments – Realized Resources 500

 CR 4700 Commitments – Programs Subject to

 Apportionment 500

Proprietary Entry

None

TC 

B202

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

YEAR 2

Budgetary Entry

DR 4700 Commitments – Programs Subject to 

 Apportionment 500

 CR 4801 Undelivered Orders Obligations Unpaid 500

Proprietary Entry

None

TC 

B204

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

YEAR 2

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 500

 CR 4901 Delivered Orders – Obligations, Unpaid 500

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 500

 CR 2110 Accounts Payable 500

DR 3107 Unexpended Appropriations Used 500

 CR 5700 Expended Appropriations 500

TC 

B302

B134
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 14

8. Payment schedule certified and confirmed.

YEAR 2

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 500

 CR 4902 Delivered Orders- Obligations, Paid 500

Proprietary Entry

DR 2110 Accounts Payable 500

 CR 1010 Fund Balance With Treasury 500

TC 

B110

Pre - Closing Adjusted Trial Balance

YEAR 2

YEAR 2 Debit Credit

Budgetary

4119

4201

4450

4510

4610

4650

4700

4801

4901

4902

Total

Proprietary

1010

2110

3100

3101

3107

5700

6100

Total

 500

 250

 

 0

 750

 250

 

 500

 

 500

1,250

 0

 0

 0

 250

 0

 0

 0

 500

 750

 0

 250

 500

 0

 500

 0

1,250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 15

Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to 

cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 500

 CR 6100 Operating Expenses/Program Costs 500

DR 5700 Expended Appropriations 500

 CR 3310 Cumulative Results of Operations 500

TC 

F228

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

Budgetary Entry

DR 4201 Total Actual Resources - Collected 500

 CR 4119 Other Appropriations Realized 500

Proprietary Entry

None

TC 

F204

3. To record the closing of Expended Authority - Paid.

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 500

 CR 4201 Total Actual Resources - Collected 500

Proprietary Entry

None

TC 

F214

4. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations 

 Received 500

 CR 3100 Unexpended Appropriations – Cumulative 500

DR 3100 Unexpended Appropriations – Cumulative 500

 CR 3107 Unexpended Appropriations - Used 500

TC 

F233
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 16

Post - Closing Trial Balance

YEAR 2

YEAR 2 Debit Credit

Budgetary

4201

4650

Total

Proprietary

1010

3100

Total

250

 0

250

250

 0

250

250

250

250

250

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

(YEAR-END)

YEAR 2

BUDGETARY RESOURCES 

1. Budget Authority

 A. Appropriations received (4119E) 500

2. Unobligated Balance

A. Brought Forward, Oct. 1 (4201B) 250

7. Total Budgetary Resources 750

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred:

A. Direct (4902E) 500

10. Unobligated Balance Not Available 

D. Other (4650E) 250

11. Total Status of Budgetary Resources 750

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays 

a. Disbursements (4902E) 500
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 17

USSGL 2108 Year-end Closing Statement

YEAR 2

Column 5 Postclosing Unexpended Balance (1010E) 250

Column 11 Unobligated Balance (4650E) 250

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, Year 2

(in dollars/thousands/millions)

Assets (Note 2)

Intragovernmental Assets:

1. Fund Balance With Treasury (1010E) 250

15. Total Assets 250

Liabilities (Note 12)

27. Total Liabilities 0

Net position:

 29. Unexpended Appropriations (Note 20) (3100E) 250

31. Total Net Position 250

32. Total Liabilities and Net Position 250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 18

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, Year 2

(in dollars/thousands/millions)

Program Costs:

Program A:

1. Intragovernmental Gross Costs (6100E) 500

3. Total Net Costs 500

5. Less: Earned Revenue from Public 0

7. Total Costs 500

10. Net Cost of Operations 500

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, Year 2

(in dollars/thousands/millions)

Cumulative Results Unexpended

of Operations Appropriations

1. Beginning Balances (3100 B) 0 250

2. Prior Period Adjustments 0 0

3. Beginning Balances, As Adjusted 0 250

Budgetary Financing Sources:

4. Appropriations Received (3101 E) 0 500

7. Appropriations Used (3107/5700E) 500 (500)

Other Financing Sources:

16. Total Financing Sources 500 250

17. Net Cost of Operations 500 0

18. Ending Balances 0 250
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 19

Department/Agency/Reporting Entity

COMBINED STATEMENT OF FINANCING

For the year ended September 30, Year 2

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4902 E) 500

5. Net Obligations (3-4) 500

11. Total Resources Used to Finance Activities (5+10) 500

Resources Used to Finance Items not Part of the Net Cost of Operations

15. Resources that Finance the Acquisition of Assets 0

17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) 0

18. Total Resources Used to Finance the 

Net Cost of Operations (11-17) 500

Components of the Net Cost of Operations That Will Not Require

Or Generate Resources in the Current Period:

29. Total Components of the Net Cost of Operations 

That Will Not Require Or Generate Resources in 

the Current Period 0

30. Net Cost of Operations (18+29) 500
 

 

Advance Funding Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 20

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR YEAR 2 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E) 500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of year 250

2200 New budget authority, (gross) (sum 4000...6962) 500

2395 Total new obligations (sum as 1000, opposite sign) (500)

2440 Unobligated balance carried forward, end of year 250 

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 2,000

4029 Appropriation available in prior year (4119E) (Advance Flag ~ P)5 (1,500)

4300 Appropriation (total discretionary) (sum 4000..4200) 500

7000 Total new budget authority (gross) (sum 4000..6990) 500

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000) 500

7320 Total outlays (gross) (4902E) (500)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 500

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200 – (8800..8845), 8895,8896) 500

9000 Outlays (net) (sum (8690..8698) – (8800..8845)) 500

 5

P ~ Advance in prior year, as defined in TFM S2-05-01, Section IV.