September 1996 V-1

Resources - Contra resources = Status of resources

Net resources 

= 

Status of resources

CHAPTER V:

Contract Authority

Introduction

This chapter covers budgetary accounting for unused authority must be reapportioned

contract authority. Included are: each year.

Definite contract authority, where a chapter presents a budgetary accounting

specific amount of authority that cannot conceptual framework listing all accounts covered.

be exceeded is provided. Authority is Section II (page V-4) introduces journal entries for

realized at the beginning of the program definite and indefinite contract authority. 

and carried forward until (1) the authority Section III (pages V-5 through V-14)

is rescinded or completely consumed or presents pro forma and closing journal entries for

(2) the program is terminated, whichever definite borrowing authority, while Section IV

comes first. This is a no-year account and (pages V-15 through V-21) covers the crosswalks

the authority does not expire, but unused from the accounts to the line items on the SF-133,

authority must be reapportioned each "Report on Budget Execution" and the FMS 2108,

year; and "Year-end Closing Statement." Section V (pages

Indefinite contract authority, where journal entries as well as closing entries for

the amount of authority is not indefinite borrowing authority. The corresponding

predetermined and authority is available crosswalks follow in Section V (pages V-40

as needed to cover specified payments in through V-46).

amounts equal to the amount of To gain a complete understanding of the

obligations incurred. This is normally information presented here, it is important to read

accounted for through a no-year account it in conjunction with Chapter I. The end of

and the authority does not expire, but Chapter I lists references for further information.

The first section (pages V-2 and V-3) of this

V-22 through V-39) presents the pro forma

Conceptual Framework

Entries in this chapter satisfy the basic

budgetary accounting equation: Net resources

equal status of resources.

Because net resources equal resources less

contra resources, the equation can further be

defined as: Resources less contra resources equal

status of resources. The accounts that satisfy this

equation appear on the next page.
Budgetary Accounting

 V-2 September 1996

Section I

Contract Authority Resources and Contra Resources

Resources - Unfunded Authority

4032 Anticipated Contract Authority

4131 Current-year Contract Authority Realized - Definite

4132 Current-year Contract Authority Realized - Indefinite

4139 Contract Authority Carried Forward

Contra-Resources - Unfunded Authority

4034 Anticipated Reductions to Contract Authority

4133 Actual Reductions to Contract Authority

4135 Contract Authority Converted to Cash

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

Resources - Funded Authority

4138 Resources Realized from Contract Authority

4201 Total Actual Resources

Contra-Resources - Funded Authority

4047 Anticipated Payments to Treasury

4147 Actual Payments to Treasury

(Status accounts are shown on the next page.)
Contract Authority

 Reported as a resrouce on SF-133. 1

 September 1996 V-3

Contract Authority Status Accounts

Anticipations and Cancellations

4310 Anticipated Recoveries of Prior-year Obligations1

Unapportioned Authority

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

Apportionments of Authority

4510 Apportionments - Available

Allotments of Authority

4610 Allotments - Realized Resources

Commitments of Authority

4700 Commitments

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

4870 Downward Adjustments of Prior-year Undelivered Orders

4880 Upward Adjustments of Prior-year Undelivered Orders

Expended Authority

4901 Expended Authority - Unpaid

4902 Expended Authority - Paid

4971 Downward Adjustments of Prior-year Expended Authority - Refunds1

4979 Downward Adjustments of Prior-year Expended Authority - Other1

4980 Upward Adjustments of Prior-year Obligations1
Budgetary Accounting

 V-4 September 1996

Section II

Journal Entries

Journal entries for most basic transactions The entries are set forth below.

and for closing entries are organized in the

following format:

 Entries to record anticipated and

realized contract authority and establish it

as unapportioned or otherwise

unavailable;

 Entries to record changes in status; and

 Closing entries.

 Section III (pages V-5 through V-14)

presents entries for definite contract authority and

Section IV (pages V-15 through 21) presents the

corresponding crosswalks. 

Meanwhile, Section V (pages V-22 through

V-39) presents entries for indefinite contract

authority with the corresponding crosswalks listed

in Section VI (pages V-40 through V-46). 

 Some budgetary transactions require a

corresponding proprietary entry that is not

illustrated in this document. These transactions

are marked with a “P.”
Contract Authority

 September 1996 V-5

Section III

Entries for Definite Contract Authority

I. Entries to record anticipated and realized definite contract

authority and establish it as unapportioned or otherwise

unavailable

I-A. To record the realization of definite contract authority.

4131 Current-year Contract Authority Realized - Definite

 4450 Unapportioned Authority - Available

I-B. To record the receipt of cash to fund contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

I-C. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law

I-D. To record subsequent availability of a resource recorded as unavailable pursuant

to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available

I-E. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A.)

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission
Budgetary Accounting

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 1

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered. 

 V-6 September 1996

I-F. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available

I-G. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-H. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-I. To record rescissions proposed by the President and enacted by Congress.

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions

I-J. To record enactment of rescission legislation the President has not proposed. 

4450 Unapportioned Authority - Available

 4392 Rescissions

I-K. To record anticipated downward adjustments of prior-year undelivered orders or

expended authority. ( P - for expended authority only) 

4310 Anticipated Recoveries of Prior-year Obligations 1

 4450 Unapportioned Authority - Available 
Contract Authority

 September 1996 V-7

I-L. To record anticipated reductions to contract authority.

4450 Unapportioned Authority - Available

 4034 Anticipated Reductions to Contract Authority

I-M. To record reductions to contract authority that were anticipated.

4034 Anticipated Reductions to Contract Authority

 4133 Actual Reductions to Contract Authority

I-N. To record reductions to contract authority not anticipated.

4450 Unapportioned Authority - Available

 4133 Actual Reductions to Contract Authority

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority. (To decrease the apportionment,

reverse this entry.)

4450 Unapportioned Authority - Available

 4510 Apportionments - Available

A-2. To record an allotment of apportioned authority. (To decrease the

allotment, reverse this entry.)

4510 Apportionments - Available

 4610 Allotments - Realized Resources 

A-3. To record a commitment of the allotment. (To decrease the commitment,

reverse this entry.)

4610 Allotments - Realized Resources

 4700 Commitments
Budgetary Accounting

 V-8 September 1996

A-4. To record changes in status for current-year undelivered orders and

expended authority:

a. To record an undelivered order for authority not previously 

committed.

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

b. To record an undelivered order for authority previously committed 

where:

1. The undelivered order is the same amount as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

2. The undelivered order is less than the commitment.

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

3. The undelivered order is more than the commitment.

4700 Commitments

4610 Allotments - Realized Resources 

 4801 Undelivered Orders - Unpaid

c. To record expended authority committed with no undelivered order 

where:

1. The expended amount is the same as the commitment. P

4700 Commitments

 4902 Expended Authority - Paid
Contract Authority

 September 1996 V-9

2. The expended amount is less than the commitment. P

4700 Commitments

 4610 Allotments - Realized Resources 

 4902 Expended Authority - Paid

3. The expended amount is more than the commitment. P

4700 Commitments

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

d. To record expended authority with an undelivered order where:

1. The expended amount is the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

2. The expended amount is less than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources 

 4902 Expended Authority - Paid

3. The expended amount is more than the undelivered order. P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Budgetary Accounting

 V-10 September 1996

II-B. Entries for prior-year undelivered orders and expended authority: (Normally,

make entry I-K to anticipate downward adjustments of authority.)

B-1. To record expended authority with an undelivered order where: 

a. The expended amount is the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount is less than the undelivered order, and:

1. The downward adjustment was anticipated. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

 (and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations

2. The downward adjustment was unanticipated. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations
Contract Authority

 September 1996 V-11

c. The expended amount is more than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid 

(and)

4610 Allotments - Realized Resources 

 4880 Upward Adjustments of Prior-year Undelivered

Orders

B-2. To record a downward adjustment of prior-year expended authority that: 

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

b. Was anticipated and the adjustment is more than the balance of the 

anticipated resource. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations
Budgetary Accounting

 V-12 September 1996

c. Was not anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

B-3. To record an upward adjustment of prior-year expended authority. P

4610 Allotments - Realized Resources 

 4980 Upward Adjustments of Prior-year Expended

Authority

III. Closing entries

III-A. To record consolidation:

A-1. Of actual net funded resources.

4201 Total Actual Resources 

 4138 Resources Realized from Contract Authority
Contract Authority

 Closing this account into 4201 assumes the authority is permanently unavailable. 1

 Closing this account into unapportioned authority assumes the authority will become available at some 2

point.

 In some cases, agencies may hold resources to fill commitments. In that case, do not close the commitments 3

account. 

 September 1996 V-13

A-2. Of actual net unfunded resources.

4133 Actual Reductions to Contract Authority

4135 Contract Authority Converted to Cash

4139 Contract Authority Carried Forward (debit or credit)

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 4131 Current-year Contract Authority Realized -

Definite

III-B. To record consolidation of unapportioned resources. (Use 4310 only in year 2

and later.)

4034 Anticipated Reductions to Contract Authority

4395 Authority Unavailable Pursuant to Public Law 2

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4510 Apportionments - Available

4610 Allotments-Realized Resources 

4700 Commitments 3

 4310 Anticipated Recoveries of Prior-year Obligations

(debit or credit)

 4450 Unapportioned Authority - Available (debit or

credit)
Budgetary Accounting

 V-14 September 1996

III-C. To close expended authority and related adjustments. (Use adjustment accounts

only in year 2 and later.)

4902 Expended Authority - Paid (debit or credit)

4980 Upward Adjustments of Prior-year Expended Authority

 4201 Total Actual Resources

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close upward and downward adjustments of undelivered orders. (Use only in

year 2 and later.)

4801 Undelivered Orders - Unpaid (debit or credit) 

4880 Upward Adjustments of Prior-year Undelivered Orders 

 4870 Downward Adjustments of Prior-year Undelivered

Orders

At this point the budgetary accounting equation would be:

4139 Contract Authority Carried Forward

+

4201 Total Actual Resources

=

4801 Undelivered Orders - Unpaid

+

4450 Unapportioned Authority - Available

+

4802 Undeliverd Orders - Paid

+

4901 Expended Authority - Unpaid

 
Contract Authority

 September 1996 V-15

Section IV

Definite Contract Authority:

Crosswalks to key reports

This section contains crosswalks from year) or final (last filing for the year) SF-133's;

budgetary accounts in the conceptual framework and additional information required to properly

to the lines of key budgetary reports on which they select accounts and amounts to be used.

would be reported. The reports illustrated here Finally, a single FMS-2108 crosswalk is

include the SF-133, "Report on Budget provided showing the accounts with balances

Execution," and the FMS-2108, "Year-end tracking to the form for any given year. 

Closing Statement." The reports for which crosswalks are

Two SF-133 crosswalks are provided: illustrated require proprietary information as well

 No-year contract authority - definite for as budgetary information. Readers are reminded of

the first year; and the caveat in Chapter I that, because this

 No-year contract authority - definite for document covers only budgetary accounting, only

subsequent years. budgetary references are provided in the

These crosswalks contain information on crosswalks here.

which accounts track to applicable lines; what In addition, the FMS-2108 crosswalks only

balances are reported or used in computations (the illustrate columns that can be derived from the

beginning or the pre-closing balances); whether budgetary accounts.

the accounts are applicable to interim (during the
Budgetary Accounting

 V-16 September 1996

Standard Form 133, Report on Budget Execution

Year 1 of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C E I/F 4131 Current-year Contract Authority

 Realized - Definite 

E I/F 4392 Rescissions

2A N/A

2B N/A

3A1 N/A

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A N/A

4B N/A

5 E I/F 4395 Authority Unavailable

 Pursuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6D E I/F 4133 Actual Reductions to Contact 

Authority
Contract Authority

Standard Form 133, Report on Budget Execution

Year 1 of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-17

6E E I/F 4396 Authority Permanenetly Unavailable 

 Pursuant to Public Law

6F E I 4047 Anticipated Payments to Treasury

E I 4034 Anticipated Reductions to Contract

Authority

7 CALC (1A..1D+2A..2B+3A.. Must = line 11

 3C+4A..4C+5+6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Paid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

8B E I/F 4801 Undelivered Orders - Unpaid Category B Direct

Sub Category 1..n

E I/F 4802 Undelivered Orders - Paid Category B Direct

Sub Category 1..n

E I/F 4901 Expended Authority - Unpaid Category B Direct

Sub Category 1..n

E I/F 4902 Expended Authority - Paid Category B Direct

Sub Category 1..n

8C E I/F 4801 Undeliverred Orders - Unpaid Not Subject to

Apport.

E I/F 4802 Undelivered Orders - Paid Not Subject to

Apport.
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-18 September 1996

E I/F 4901 Expended Authority - Paid Not Subject to

Apport.

E I/F 4902 Expended Authority - Available Not Subject to

Apport.

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Reliazed Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available

9C Used Only with Prior OMB Approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportioinments - Unavailable Subsequent periods

10B E I/F 4430 Unapportioned Authority 

 - OMB Deferral

10C E I 4220 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority

E I/F 4630 Funds not Available for 

Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7 

of SF-132
Contract Authority

Standard Form 133, Report on Budget Execution

Year 1 of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-19

12 N/A

13 Not Derived from SGL Accounts

14A N/A

14B N/A

14C E I/F 4801 Undelivered Orders - Unpaid Annual

14D E I/F 4901 Expended Authority - Unpaid Annual

15A E I/F 4802 Undelivered Orders - Paid Annual

E I/F 4902 Expended Authority - Paid Annual

15B N/A

15 Calc Line 8 - 13 - 14C - 14D
Budgetary Accounting

 V-20 September 1996

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

1E N/A

2A B I/F 4201 Total Actual Resources Added

E I/F 4392 Rescissions Prior-year authority

only; Subtracted

B I/F 4139 Contract Authority Carried Forward Added

B I/F 4801 Undelivered Orders - Unpaid Subtracted

B I/F 4802 Undelivered Orders - Paid Subtracted

B I/F 4901 Expended Authority - Unpaid Subtracted

2B N/A

3A1 E I/F 4971 Downward Adjustments of Prior-year

 Expended Authority - Refunds 

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A
Contract Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-21

4A E I/F 4870 Downward Adjustments of Prior-year

 Undelivered Orders

E I/F 4979 Downward Adjustments of Prior-year

 Expended Authority - Other

4B E I 4310 Anticipated Recoveries Net debit balance

 of Prior-year Obligations

4C N/A

5 E I/F 4395 Authority Unavailable Persuant

 to Persuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6D E I/F 4133 Actual Reductions

 to Contract Authority

E I 4034 Anticipated Reductions

 to Contract Authority

6F E I 4047 Anticipated Payments to Treasury

7 CALC (1A..1D+2A..2B+3A.. Must = line 11

 3C+4A..4C+5+6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct 

E I/F 4802 Undelivered Orders - Paid Category A. Direct 

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

E I/F 4880 Upward Adjustments of Prior-Year Category A. Direct

 Undelivered Orders
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-22 September 1996

E I/F 4980 Upward Adjustments of Prior-Year Category A. Direct

 Expended Authority

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..N

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..N

E I/F 4880 Upward Adjustments of Prior-Year Category B. Direct

 Undelivered Orders Sub Category 1..N

4980 Upward Adjustments of Prior-Year Category B. Direct

 Expended Authority Sub Category 1..N

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport

E I/F 4802 Undelivered Orders - Paid Not Subject to

Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to

Apport

E I/F 4902 Expended Authority - Paid Not Subject to

Apport

E I/F 4880 Upward Adjustments of Prior-Year Not Subject to

 Undelivered Orders Apport
Contract Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-23

E I/F 4980 Upward Adjustments of Prior-Year Not Subject to

 Expended Authority Apport

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available

E I 4610 Allotments - Realized Resources

E I 4700 Commitments

9C Used Only With Prior OMB Approval

10A E I 4510 Apportionments - Available Subsequent Periods

E I 4590 Apportionments - Unavailable Subsequent Periods

10B E I 4430 Unapportioned Authority - OMB 

 Deferral

10C E I/F 4420 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority - Available Must = line 11

of SF-132

E I/F 4630 Funds Not Available For 

Commitment/Obligation
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-24 September 1996

11 CALC (8+9A..9C+10A..10E) Must = line 7 

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived From SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undelivered Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual

15B N/A

15 CALC (8 - 13 - 14C - 14D)
Contract Authority

 September 1996 V-25

FMS 2108, Year-end Closing Statement

Definite Contract Authority

Note: Ending balance means preclosing balance.

Column Closing

Number Balance Account Number and Title

Ending/

Post

1 N/A

2 Provided by Treasury, in subsequent years

Also equals: 

B 4139 Contract Authority Carried Forward

3 E 4131 Current-year Contract Authority Realized - Definite

4 E 4135 Contract Authority Converted to Cash

5 E 4133 Actual Reductions to Contract Authority

E 4392 Rescissions

6 Calculated as columns 2 ± 3 - 4 = 6:

Also equals:

P 4139 Contract Authority Carried Forward

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 E 4420 Unapportioned Authority - Pending Rescission

E 4430 Unapportioned Authority - OMB Deferral 

P 4450 Unapportioned Authority - Available

Also calculated as (6+7+8 = 9+10+11)
Budgetary Accounting

 Contract authority is funded when disbursed. In practice, agencies may draw funds in accordance with their 1

own timetable.

 V-26 September 1996

Section V

Entries for Indefinite Contract Authority

I. Entries to record anticipated and realized indefinite contract

authority and establish it as unapportioned or otherwise

unavailable

I-A. To record the anticipation of contract authority.

4032 Anticipated Contract Authority 

 4450 Unapportioned Authority - Available

I-B. To record the realization of anticipated contract authority. (In some cases

indefinite contract authority might be realized without first being anticipated. In

such cases, credit account 4450 Unapportioned Authority - Available.)

4132 Current-year Contract Authority Realized-Indefinite

 4032 Anticipated Contract Authority

I-C. To record the receipt of cash to fund contract authority. P

1

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

I-D. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law
Contract Authority

 September 1996 V-27

I-E. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available

I-F. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A.)

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission

I-G. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available

I-H. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-I. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-J. To record rescissions proposed by the President and enacted by Congress. 

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions
Budgetary Accounting

 V-28 September 1996

I-K. To record enactment of rescission legislation the President has not proposed.

4450 Unapportioned Authority - Available

 4392 Rescissions

I-L. To record anticipated downward adjustments (recoveries) of prior-year

obligations. A reduction to contract authority as a result of a downward

adjustment would only apply if the agency is not getting any new contract

authority. In an on-going program the unused contract authority would net

against contract authority needed to make new obligations. 

4310 Anticipated Recoveries of Prior-year Obligations 

 4034 Anticipated Reductions to Contract Authority

I-M. To realize reductions to contract authority.

4034 Anticipated Reductions to Contract Authority

 4133 Actual Reductions to Contract Authority

I-N. To record anticipated payments to Treasury as a result of a downward adjustment

(refund) of prior-year expended authority. P

4310 Anticipated Recoveries of Prior-year Obligations 

 4047 Anticipated Payments to Treasury

I-O. To record realization of anticipated payments to Treasury. P

4047 Anticipated Payments to Treasury

 4147 Actual Payments to Treasury 
Contract Authority

 This event illustrates realization of authority based on commitment accounting. Agencies must be 1

instructed by OMB to realize authority at the commitment stage.

 September 1996 V-29

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority. (To decrease the apportionment,

reverse this entry.)

4450 Unapportioned Authority - Available

 4510 Apportionments - Available

A-2. To record a commitment of the allotment: (To decrease the commitment, 1

reverse entries a, b, and c.)

a. To realize the resource.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority

b. To record an allotment.

4510 Apportionments - Available

 4610 Allotments - Realized Resources

c. To record a commitment.

4610 Allotments - Realized Resources

 4700 Commitments
Budgetary Accounting

 V-30 September 1996

II-B. Entries for current-year undelivered orders and expended authority:

B-1. To record an undelivered order for authority not previously committed:

a. To realize the resource.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority

b. To record the undelivered order.

4510 Apportionments - Available

 4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order is the same amount as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

b. The undelivered order is less than the commitment:

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

1. To transfer excess contract authority from realized to

anticipated for the amount of the adjustment.

4032 Anticipated Contract Authority

 4132 Current-year Contract Authority Realized -

Indefinite
Contract Authority

 September 1996 V-31

2. To change the status from allotted to apportioned for the

amount of the adjustment.

4610 Allotments - Realized Resources

 4510 Apportionments - Available

c. The undelivered order is more than the commitment:

1. To realize additional contract authority for the amount of the 

adjustment.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority

2. To change the status from apportioned to allotted for the

amount of the adjustment.

4510 Apportionments - Available

 4610 Allotments - Realized Resources

3. To record the undelivered order for the new amount.

4700 Commitments

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

B-3. To record expended authority committed with no undelivered order where:

a. The expended amount is the same amount as the commitment:

1. To record expended authority. P

4700 Commitments

 4902 Expended Authority - Paid
Budgetary Accounting

 V-32 September 1996

2. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

b. The expended amount is less than the commitment: 

1. To record expended authority in the new amount. P

4700 Commitments

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

2. To transfer excess contract authority from realized to

anticipated for the amount of the adjustment.

4032 Anticipated Contract Authority

 4132 Current-year Contract Authority Realized -

Indefinite

3. To change the status from allotted to apportioned for the

amount of the adjustment.

4610 Allotments - Realized Resources

 4510 Apportionments - Available

4. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Contract Authority

 September 1996 V-33

c. The expended amount is more than the commitment:

1. To realize additional contract authority for the amount of the

adjustment.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority

2. To change the status from apportioned to allotted for the

amount of the adjustment.

4510 Apportionments - Available

 4610 Allotments - Realized Resources

3. To record expended authority for the new amount. P

4610 Allotments - Realized Resources

4700 Commitments

 4902 Expended Authority - Paid

4. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

B-4. To record expended authority with an undelivered order where:

a. The expended amount is the same as the undelivered order:

1. To record expended authority. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid 
Budgetary Accounting

 V-34 September 1996

2. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

b. The expended authority is less than the undelivered order:

1. To record expended authority in the new amount. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources

 4902 Expended Authority

2. To transfer excess contract authority from realized to

anticipated.

4032 Anticipated Contract Authority

 4132 Current-year Contract Authority Realized -

Indefinite

3. To change the status from allotted to apportioned for the

amount of the adjustment.

4610 Allotments - Realized Resources

 4510 Apportionments - Available

4. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Contract Authority

 September 1996 V-35

c. The expended authority is more than the undelivered order:

1. To realize additional contract authority for the amount of the

adjustment.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority

2. To change the status from apportioned to allotted for the

amount of the adjustment.

4510 Apportionments

 4610 Allotments - Realized Resources

3. To record the expended authority for new amount. P

4610 Allotments - Realized Resources

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

4. To fund the contract authority. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash

II-C. Entries for prior-year undelivered orders and expended authority: (Normally,

make entry I-L or I-N to anticipate downward adjustments of authority.)

C-1. To record expended authority with an undelivered order where:

a. The expended amount is the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid
Budgetary Accounting

 V-36 September 1996

b. The expended amount is less than the undelivered order, and:

1. The downward adjustment was anticipated:

 a. To expend the authority in the new amount.P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

 b. To record the anticipated downward adjustment.

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations

 c. To reclassify unused contract authority from realized to 

anticipated.

4032 Anticipated Contract Authority

 4132 Current-year Contract Authority Realized -

Indefinite

 d. To change the status from allotted to apportioned for the 

amount of the adjustment.

4610 Allotments - Realized Resources

 4510 Apportionments - Available

 e. To fund authority for the amount expended. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Contract Authority

 Withdraw any indefinite Contract Authority not obligated. Some agencies net the returned authority against 1

authority needed for new obligations.

 September 1996 V-37

c. The downward adjustment was anticipated and the adjustment is more 

than the balance of the anticipated recovery: [Make all entries in 1 above

except replace b. with entry below. For entries c. and d.use the portion of

the adjustment that was anticipated.] 

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations

 4133 Actual Reductions to Contract Authority 1

d. The downward adjustment was unanticipated:

1. To expend the authority. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

2. To record an unanticipated downward adjustment of

obligations. 

4870 Downward Adjustments of Prior-year Undelivered Orders

 4133 Actual Reductions to Contract Authority 2

3. To fund authority for the amount expended. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Budgetary Accounting

 If anticipated authority was insufficient, agencies would have to obtain additional authority. 1

 V-38 September 1996

e. The expended amount is more than the undelivered order:

1. To realize additional contract authority for the amount of the

upward adjustment.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority 1

2. To change the status from apportioned to allotted for the

amount of the adjustment. 

4510 Apportionments - Available

 4610 Allotments - Realized Resources

3. To record the upward adjustment and expend the authority. P

4610 Allotments - Realized Resources

 4880 Upward Adjustments of Prior-year Undelivered

Orders

(and)

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid 

4. To fund contract authority for the amount expended. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Contract Authority

 September 1996 V-39

C-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

b. Was anticipated and the adjustment is more than the balance of the 

anticipated resource: (Some agencies may credit the entire amount to the

anticipated account. Report a credit balance of the account on line 10d of

the SF-133.)

1. To record the adjustment. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

2. To change the status from apportioned to allotted for the

amount of the credit balance in the anticipated account in

above entry.

4510 Apportionments - Available

 4610 Allotments - Realized Resources
Budgetary Accounting

 V-40 September 1996

c. Was not anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

C-3. To record an upward adjustment to prior-year expended authority:

a. To realize contract authority for the amount of the adjustment.

4132 Current-year Contract Authority Realized - Indefinite

 4032 Anticipated Contract Authority 

b. To change the status from apportioned to allotted for the amount of the

adjustment.

4510 Apportionments - Available

 4610 Allotments - Realized Resources

c. To record an upward adjustment. P

4610 Allotments - Realized Resources

 4980 Upward Adjustments of Prior-year Expended

Authority

d. To fund contract authority for amount of adjustment. P

4138 Resources Realized from Contract Authority

 4135 Contract Authority Converted to Cash
Contract Authority

 Closing this account into 4201 assumes the authority is permanently unavailable. 1

 September 1996 V-41

III. Closing entries

III-A. To record consolidation of:

A-1. Actual net funded resources.

4147 Actual Payments to Treasury

4201 Total Actual Resources

 4138 Resources Realized from Contract Authority

A-2. Actual net unfunded resources.

4133 Actual Reductions to Contract Authority

4135 Contract Authority Converted to Cash

4139 Contract Authority Carried Forward (debit or credit)

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 4132 Current-year Contract Authority Realized -

Indefinite
Budgetary Accounting

 Closing this account into unapportioned authority assumes the authority will become available at some 1

point.

 In some cases, resources may be held to fill commitments. In that case, do not close the commitments 2

account. 

 V-42 September 1996

III-B. To record consolidation of unapportioned resources. (Use 4310 only in year 2

and later.)

4034 Anticipated Reductions to Contract Authority

4047 Anticipated Payments to Treasury

4395 Authority Unavailable Pursuant to Public Law 1

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4510 Apportionments - Available

4700 Commitments 2

 4032 Anticipated Contract Authority

 4310 Anticipated Recoveries of Prior-year Obligations

4450 Unapportioned Authority - Available (debit or credit)
Contract Authority

 September 1996 V-43

III-C. To close expended authority and related adjustments. (Use adjustment accounts

only in year 2 and later.)

4902 Expended Authority - Paid (debit or credit)

4980 Upward Adjustments of Prior-year Expended Authority

 4201 Total Actual Resources

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close upward and downward adjustments of undelivered orders. (Use only in

year 2 and later.)

4801 Undelivered Orders - Unpaid (debit or credit)

4880 Upward Adjustments of Prior-year Undelivered Orders

 4870 Downward Adjustments of Prior-year Undelivered

Orders

At this point the accounting equation would be:

4139 Contract Authority Carried Forward

+

4201 Total Actual Resources

=

4801 Undelivered Orders - Unpaid

+

4802 Undelivered Orders - Paid

+

4901 Expended Authoirty - Unpaid 
Budgetary Accounting

 V-44 September 1996

Section VI

Indefinite Contract Authority:

Crosswalks to key reports

This section contains crosswalks from and additional information required to properly

budgetary accounts in the conceptual framework select accounts and amounts to be used.

to the lines of key budgetary reports on which they A single FMS-2108 crosswalk is provided

would be reported. The reports illustrated here

include the SF-133, "Report on Budget

Execution," and the FMS-2108, "Year-end

Closing Statement."

Two SF-133 crosswalks are provided:

 No-year contract authority-indefinite

for the first year; and

 No-year contract authority-indefinite

for subsequent years.

These crosswalks contain information on

which accounts track to applicable lines; what

balances are reported or used in computations (the

beginning or the preclosing balances); whether the

accounts are applicable to interim (during the

year) or final (last filing for the year) SF-133's;

showing the accounts with balances tracking to the

form for any given year. 

The reports for which crosswalks are

illustrated require proprietary information as well

as budgetary information. Readers are reminded of

the caveat in Chapter I that, because this

document covers only budgetary accounting, only

budgetary references are provided in the

crosswalks here.

In addition, the FMS-2108 crosswalks only

illustrate columns that can be derived from the

budgetary accounts.
Contract Authority

 September 1996 V-45

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C E I 4032 Anticipated Contract Authority

E I/F 4132 Current-year Contract Authority

 Realized - Indefinite

E I/F 4392 Rescissions

1D N/A

1E N/A

2A N/A

2B N/A

3A1 N/A

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A N/A

4B N/A

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-46 September 1996

6C E I/F 4147 Actual Payments to Treasury

6D E I/F 4133 Actual Reductions to Contact 

 Authority

6E E I/F 4396 Authority Permanenetly Unavailable 

 Pursuant to Public Law

6F E I 4047 Anticipated Payments to Treasury

E I 4034 Anticipated Reductions to contract 

 Authority

7 CALC (1A..1D + 2A..2B + 3A..3C + Must = line 11

 4A..4C + 5 + 6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..n

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..n

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..n

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..n
Contract Authority

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-47

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport

E I/F 4802 Undeliverred Orders - Paid Not Subject to

Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to

Apport

E I/F 4902 Expended Authority - Paid Not Subject to

Apport

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available

9C Used Only With Prior OMB Approval

10A E I 4510 Appportionments - Available Subsequent Periods

E I 4590 Apportionments - Unavailable Subsequent Periods

10B E I 4430 Unapportioned Authority - OMB 

 Deferral

10C E I 4420 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-48 September 1996

E I/F 4630 Funds Not Available for 

Commitment/Obligation

11 CALC (8 + 9A..9C + 10A..10E) Must = Line 7

12 N/A

13 Not Derived from SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undelivered Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual

15B N/A

15 CALC Line 8 - 13 - 14C - 14D
Contract Authority

 September 1996 V-49

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

1E N/A

2A B I/F 4201 Total Actual Resources Added

E I/F 4392 Rescissions Prior-Year

Authority only,

Subtacted

B I/F 4139 Contract Authority Carried Forward Added

B I/F 4801 Undelivered Orders - Unpaid Subtracted

B I/F 4802 Undelivered Orders - Paid Subtracted

B I/F 4901 Expended Authority - Unpaid Subtracted

2B N/A

3A1 E I/F 4971 Downward Adjustments of Prior- 

 Year Expended Authority - Refunds

3A2

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 1

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

 V-50 September 1996

4A E I/F 4870 Downward Adjustments 

 of Prior-year Undelivered Orders

E I/F 4979 Downward Adjustments of Prior-year

 Expended Authority - Other 1

4B E I 4310 Anticipated Recoveries Net debit balance

 of Net Prior-year Obligations

4C N/A

5 E I/F 4395 Authority Unavailable 

 - Pursuant to Public Law

6C E I 4147 Actual Payments to Treasury

6D E I 4133 Actual Reductions to Contract 

 Authority

6E E I/F 4396 Authority Permanently Unavialable 

 Pursuant to Public Law

6F E I/F 4047 Anticipated Payments to Treasury

7 CALC (1A..1D + 2A..2B + 3A.. Must = line 11

 3C + 4A..4C + 5 + 6)
Contract Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-51

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

E I/F 4880 Upward Adjustments of Prior-Year Category A. Direct

 Undelivered Orders

E I/F 4980 Upward Adjustments of Prior-Year Category A. Direct

 Expended Authority

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..N

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..N

E I/F 4880 Upward Adjustments of Prior-Year Category B. Direct

 Undelivered Orders Sub Category 1..N

E I/F 4980 Upward Adjustments of Prior-Year Category B. Direct

 Expended Authority Sub Category 1..N
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 V-52 September 1996

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport

E I/F 4802 Undelivered Orders - Paid Not Subject to

Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to

Apport

E I/F 4902 Expended Authority - Paid Not Subject to

Apport

E I/F 4880 Upward Adjustments of Prior-Year Not Subject to

 Undelivered Orders Apport

E I/F 4980 Upward Adjustments of Prior-Year Not Subject to

 Expended Authority Apport

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available

9C Used Only with Prior OMB Approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportionments - Unavailable Subsequent periods
Contract Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 V-53

10B E I 4430 Unapportioned Authority OMB 

 Approval

10C E I 4420 Unapportioned Authority 

 Pending Rescission

10D E I/F 4450 Unapportioined Authority

E I/F 4630 Funds Not Available for 

Commitment/Obligation

11 CALC (8 + 9A..9C + 10A..10E) Must = line 7

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived From SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undeliverred Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undeliverd Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual

15B N/A

15 CALC Line 8 - 13 - 14C - 14D
Budgetary Accounting

 V-54 September 1996

FMS 2108, Year-end Closing Statement

Indefinite Contract Authority

Note: Ending balance means preclosing balance.

Column closing 

Number Balance Account Number and Title

Ending/

Post1 N/A

2 Provided by Treasury in year 2 and later

B 4139 Contract Authority Carried Forward

3 E 4132 Current-year Contract Authority Realized - Indefinite

4 E 4135 Contract Authority Converted to Cash

5 E 4133 Actual Reductions to Contract Authority

E 4392 Rescissions

6 Calculated as columns 2 ± 3-4 = 6; also equals:

P 4149 Contract Authority Carried Forward

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 E 4420 Unapportioned Authority - Pending Rescission

E 4430 Unapportioned Authority - OMB Deferral

E 4450 Unapportioned Authority - Available Must = line 11 

of SF-132; Also

calculated as 

(6+7+8 = 9+10+11)