September 1996 23

SCENARIO 2

The following illustration provides some of the typical entries for both an Ordering

and a Performing agency engaged in reimbursable activity. Each agency is operating

with a no-year appropriation. Multiple orders are illustrated for two consecutive

years. Some orders are accompanied by advances and others are not, but all of the

orders are with government agencies.

ORDERING PERFORMING

 

Agency DEF is operating with a No- Agency ABC received authority on the

Year appropriation. SF 132 to engage in up to $2,000 of

Reimbursable activity. They are

operating with a No-Year

appropriation.

1. Agency DEF requested the 1. Agency ABC anticipated the

Appropriation apportionment. reimbursable activity.

Budgetary BUDGETARY:

4119 Other Approp Realized 1,000 4210 Antic Reimb & Other Inc 2,000

4450 Unapport Auth-Avail 1,000 4450 Unapport Auth - Avail 2,000 

Proprietary Proprietary

none none

2. The agency received a warrant 2. The agency received the SF 132

from Treasury and the SF 132 Apportionment Schedule from

Apportionment Schedule from OMB and properly recorded the

OMB and properly recorded the change in status. OMB

change in status. apportioned $1,100 of the

$2,000 requested.

BUDGETARY: BUDGETARY:

4450 Unapport Auth Avail 1,000 4450 Unapport Auth Avail 1,100

4510 Apportionments 1,000 4590 Apportionments Unavail 1,100

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/Treasury 1,000 none

3100 Appropriated Capital 1,000
Supplemental Guidance for the Budgetary Accounting Guide

24 September 1996

3. The agency head allotted the 3. No Entry

authority.

BUDGETARY: BUDGETARY:

4510 Apportionments 1,000 none

4610 Allots-Realized Resources 1,000

PROPRIETARY: PROPRIETARY:

none none

4. The agency committed funds 4. No Entry

inanticipation of the issuance

of an order. 

BUDGETARY: BUDGETARY:

4610 Allots-Realized Resources 600 none

4700 Commitments 600

PROPRIETARY: PROPRIETARY:

none none

5. Agency DEF issued Order #1 5. Agency ABC received Order #1

and disbursed an advance to and an advance from agency

agency ABC. DEF.

BUDGETARY: BUDGETARY: 

4700 Commitments 600 4220 Unfilled Cust Orders (Adv) 600

4802 Undelivered Orders-Pd 600 4210 Antic Reimb & Other Inc 600

- and4590 Apportionments Unavailable 600

4610 Allots-Realized Resources 600

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 600 1010 Fund Balance w/Treasury 600

1010 Fund Balance w/Treasury 600 2310 Advances from Others 600 
Reimbursable Case Studies

September 1996 25

6. No entry. 6. Agency ABC obligated funds to

cover the reimbursable work

for Order #1.

BUDGETARY: BUDGETARY:

none 4610 Allots-Realized Resource 600

4801 Undelivered Orders-Unpd 600

PROPRIETARY: PROPRIETARY:

none none

7A. No entry. 7A. Agency ABC performed

services for Order #1. The

expenses incurred were less

than expected.

BUDGETARY: BUDGETARY: 

none 4801 Undelivered Orders-Unpd 325

4902 Expended Authority Paid 325

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 325

1010 Fund Balance w/Treasury 325

7B. No entry. 7B. Agency ABC recorded earnings

for the Reimbursable work

performed for Order #1. 

BUDGETARY: BUDGETARY: 

none 4252 Reimb & Other Income

Ernd (Col) 325

4220 Unfilled Cust Orders (Adv) 325

PROPRIETARY: PROPRIETARY: 

 none 2310 Advances from Others 325

5200 Revenue from Svcs Pro 325
Supplemental Guidance for the Budgetary Accounting Guide

26 September 1996

8. Receive notification of the 8. Reduce orders received by

completion of order #1 and amount not needed for cost

process the reduction of the recovery for Order #1 and repay

order. the amount of the excess

advance.This could be done in

conjunction with entry #7 or at

a later date.

BUDGETARY: BUDGETARY: 

4802 Undelivered Orders-Pd 600 4801 Undelivered Orders - Unpd 275

4610 Allots-Realized Resources 275 4220 Unfilled Cust Orders (Adv) 275

4902 Expended Authority Paid 325

- and - 

4210 Antic Reimb & Other Inc 275

4590 Apportionments Unavail 275

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/ Treasury 275 2310 Advances from Others 275

6200 Operating Expenses 325 1010 Fund Balance w/Treasury 275

1410 Advances to Others 600

-and3100 Appropriated Capital 325

5700 AppropriatedCapital Used 325

9. Agency DEF issued Order #2 to 9. Agency ABC received Order #2

Agency ABC. without an advance from

agency DEF.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 150 4220 Unfilled Customer 

4802 Undelivered Orders-Unpd 150 Orders N 150

4210 Antic Reimb & Other Inc 150

- and4590 Apportionments Unavailable 150

4610 Allots-Realized Resources 150
Reimbursable Case Studies

September 1996 27

PROPRIETARY: PROPRIETARY:

none none

10. No entry. 10. Agency ABC obligated funds to

cover the reimbursable work

for Order #2.

BUDGETARY: BUDGETARY: 

none 4610 Allots-Realized Resources 150

4801 Undelivered Orders-Unpd 150

PROPRIETARY: PROPRIETARY:

none none

11. Agency DEF issued Order #3 to 11. Agency ABC received Order #3

Agency ABC. without an advance from

agency DEF.

BUDGETARY: BUDGETARY:

4610 Allots-Realized Resources 200 4220 Unfilled Customer 

4801 Undelivered Orders-Unpd 200 Ord (NOAdv) 200

4210 Antic Reimb & Other Inc 200

- and4590 Apportionments Unavail 200

4610 Allots-Realized Resources 200

PROPRIETARY: PROPRIETARY:

none none

12. No entry. 12. Agency ABC obligated funds to

cover the reimbursable work.

BUDGETARY: BUDGETARY: 

none 4610 Allots-Realized Resources 200

4802 Undelivered Orders-Unpd 200

PROPRIETARY: PROPRIETARY:

none none
Supplemental Guidance for the Budgetary Accounting Guide

28 September 1996

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

4119 Other Approp 1,000 4210 Antic Reimb

Realized &Other Income 1,325

4610 Allotments- 4220 Unfilled

Realized CustOrders

Resources 325 (NOAdv) 350

4801 Undel Orders 4252 Reimb Ernd &

Unpd 350 Other Inc (Col) 325

4902 Expended Auth 4450 Unapport Auth

Paid 325 Avail 900

1,000 1,000 4590 Apportion

Unavail 425

4801 Undel OrdersUnpd 350

4902 Expended Auth

Paid 325

2,000 2,000

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Balance w/ 5200 Revenue from 

Treasury 675 Services 325

3100 Appropriated Provided

Capital 675 6100 Operating

5700 Appropriated Expenses 325

Captial Used 325 325 325

6100 Operating

Expenses 325 

1,000 1,000
Reimbursable Case Studies

September 1996 29

 CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY: 

none 4201 Total Actual Resources

Col 325

4252Reimb Ernd & Other

Inc (Col) 325

C2. Close Anticipated and C2. Close Anticipated authority.

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 325 4450 Unapport Auth-Avail 900

4450 Unapport Auth-Avail 325 4590 Apports Unavailable 425

4210 Antic Reimb & Other Inc 1,325

C3. Close expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4201 Total Actual Resource Col 675 4902 Expended Authority Paid 325

4902 Expended Authority Paid 325 4201 Total Actual Resources-Col 325

4119 Other Approp Realized 1,000

C4. Close revenues and expenses. C4. Close revenues and expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Capital Used 325 5200 Revenue from Svcs Pro 325

6100 Operating Expenses 325 6100 Operating Expenses 325
Supplemental Guidance for the Budgetary Accounting Guide

30 September 1996

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

4201 Total Actual Resources 4220 Unfilled Customer

Collected 675 Orders-Unpd (NOAdv) 350

= =

4450 Unapport Authority 4801 Undelivered OrdersAvailable 325 Unpaid 350

 +

4801 Undevelivered Orders

Unpaid 350

PROPRIETARY EQUATION PROPRIETARY EQUATION

ORDERING PERFORMING

1010 Fund Balance w/ Treasury 0

Treasury 675 

= =

3100 Appropriated 2310 Advances from

Capital 675 Others 0

 1010 Fund Balance w/
Reimbursable Case Studies

September 1996 31

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations (4119)E ......................................................... . 1,000

 B.Borrowing Authority

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) .............................................. . 

7.TOTAL BUDGETARY RESOURCES ................................................ . 1,000
Supplemental Guidance for the Budgetary Accounting Guide

32 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

(Continued)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4801) + (4902) ......................................... . 675

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) .................................................. . 325

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ........................................................................ . 

11.TOTAL STATUS OF BUDGETARY RESOURCES .................................... . 1,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E ...................................................... . 350

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ........................................................... . 325

B.Collections
Reimbursable Case Studies

September 1996 33

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (PERFORMING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations (4252)E .......................................................... . 325

 B.Borrowing Authority

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources (4220)N E-B ............................... . 350

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance (4210)E ..................................................... . 1,325

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ............................................... . 

7.TOTAL BUDGETARY RESOURCES ................................................ . 2,000
Supplemental Guidance for the Budgetary Accounting Guide

34 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (PERFORMING)

YEAR 1

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4801) + (4902) ......................................... . 675

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4590) ............................................. . 425

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other(4450)E .................................................................. . 900

11.TOTAL STATUS OF BUDGETARY RESOURCES .................................... . 2,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance(4220)N E ....................................... . 350

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E ...................................................... . 350

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ........................................................... . 325

B.Collections(4252)E ............................................................... . 325
Reimbursable Case Studies

September 1996 35

Year 2

13. No Entry. 13. Agency ABC anticipated the

reimbursable activity.

BUDGETARY: BUDGETARY:

none 4210 Antic Reimb & Other Inc 1,000 

4450 Unapport Auth-Avail 1,000

PROPRIETARY: PROPRIETARY:

none none

14. Agency DEF received an SF 14. The agency received the SF 132

132Reapportionment Schedule Apportionment Schedule from

from OMB andchanged the OMB and properly recorded the

status of the funds. change in status. OMB

apportioned $1,000 as

requested.

BUDGETARY: BUDGETARY:

4450 Unapport Auth-Avail 325 4450 Unapport Auth-Avail 1,000

4510 Apportionments 325 4590 Apportionments Unavailable1,000

PROPRIETARY: PROPRIETARY:

none none

15. The agency head allotted the 15. No Entry 

authority.

BUDGETARY: BUDGETARY:

4510Apportionments 325 none

4610 Allots-Realized Resources 325

PROPRIETARY: PROPRIETARY:

none none

16A.No entry. 16A. Agency ABC incurred

expenses in performing

requested services for Order

#2, however they were less

than expected.
Supplemental Guidance for the Budgetary Accounting Guide

36 September 1996

BUDGETARY: BUDGETARY:

4801Undelivered Orders-Unpd 130 none 

4901 Expended Auth Unpaid 130

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 130

2110 Accounts Payable 130

16B.No entry. 16B. Agency ABC recorded

earnings for Reimbursable

work performed for Order #2.

BUDGETARY: BUDGETARY: 

none 4251 Reimb & Other Inc

Ernd (Rec) 130

4220 Unfilled Cust Orders

 N 130

PROPRIETARY: PROPRIETARY:

none 1310 Accounts Receivable 130

5200 Revenue from Svcs Pro 130

17. Receive notification of 17. Reduce orders received by the

completion of Order #2; record amount not needed for cost

the reduction of obligations. recovery for Order #2. (This

could be done in conjunction

with Tr #16 or at a later date.)

BUDGETARY: BUDGETARY: 

4801 Undeliv Orders-Unpd 130 4870 Downward Adj of Pr-Yr

4870 Downward Adj of Pr-Yr Undelivered Orders 20

Undelivered Orders 20 4220 Unfilled Cust Orders

4610 Allots-Realized Resources 20 (NOAdv) 20

4901 Expended Auth Unpaid 130

PROPRIETARY: PROPRIETARY: 

 6100 Operating Expenses 130 none

2110 Accounts Payable 130

-and3100 Appropriated Capital 130

5700 AppropriatedCapital Used 130
Reimbursable Case Studies

September 1996 37

18. Submit payment for 18. Receive payment from agency

Reimbursable services under DEF for Reimbursable

Order #2 to agency ABC. services under Order #2 and

liquidate the account payable.

BUDGETARY: BUDGETARY:

4901 Expended Auth Unpaid 130 4901 Expended Auth Unpaid 130

4902 Expended Auth Paid 130 4902 Expended Auth Paid 130

 - and -

4252 Reimb Ernd & Other Inc

Col 130

4251 Reimb Ernd & Other

Inc Rec 130

PROPRIETARY: PROPRIETARY:

2110 Accounts Payable 130 1010 Fund Balance w/Treasury 130

1010 Fund Balance w/Treasury 130 1310 Accounts Receivable 130

-and2110 Accounts Payable 130

1010 Fund Balance w/Treasury 130

19. Agency DEF issued Order #4 to 19. Agency ABC received Order #4

Agency ABC with an advance. from Agency DEF with an

advance.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 75 4220 Unfilled Cust Orders (Adv) 75

4802 Undelivered Orders-Pd 75 4210 Antic Reimb & Other Inc 75

- and4590 Apportionments

Unavailable 75

4610 Allots-Realized Resources 75

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 75 1010 Fund Balance W/Treasury 75

1010 Fund Balance w/Treasury 75 2310 Advances From Others 75
Supplemental Guidance for the Budgetary Accounting Guide

38 September 1996

20. Agency DEF issued Order #5 to 20. Agency ABC recieved Order #5

Agency ABC with an advance. from Agency DEF with an

advance.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 200 4220 Unfilled Cust Orders (Adv) 200 

4802 Undelivered Orders-Pd 200 4210 Antic Reimb & Other Inc 200

- and -

4590 Apportionments -

Unavailable 200

4610 Allots-Realized Resources 200

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 200 1010 Fund Balance W/Treasury 200

1010 Fund Balance w/Treasury 200 2310 Advances from Others 200

21. No entry. 21. Agency ABC obligated funds to

cover reimbursable work for

Order #4.

BUDGETARY: BUDGETARY: 

none 4610 Allots-Realized Resources 75

4801 Undelivered Orders-Unpd 75

PROPRIETARY: PROPRIETARY:

none none

22A. No entry. 22A. Agency ABC incurred

expenses in performing

requested services for Order

#3.

BUDGETARY: BUDGETARY: 

none 4801 Undelivered Orders-Unpd 200

4901 Expended Auth Unpaid 200

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 200 

2110 Accounts Payable 200
Reimbursable Case Studies

September 1996 39

22B. Received notification of 22B. Agency ABC notified Agency

completion of Order #3. DEF and recorded earnings

for Reimbursable work

performed under Order #3.

BUDGETARY: BUDGETARY: 

4801 Undelivered Orders 4251 Reimb Ernd & Other

Unpaid 200 Inc (Rec) 200

4901 Expended Auth Unpaid 200 4220 Unfilled Cust Orders

N 200

PROPRIETARY: PROPRIETARY:

6100 Operating Expenses 200 1310 Accounts Receivable 200

2110 Accounts Payable 200 5200 Revenue from Svcs Pro 200

-and3100 Appropriated Capital 200

5700 Appropriated Capital Used 200

23. No entry. 23. Agency ABC obligated funds to

cover reimbursable work under

Order #5.

BUDGETARY: BUDGETARY: 

none 4610 Allots-Realized Resources 200

4801 Undelivered Orders-Unpd 200

PROPRIETARY: PROPRIETARY:

none none
Supplemental Guidance for the Budgetary Accounting Guide

40 September 1996

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

4201 Total Actual 4210 Antic Reimb

Resources Col 675 &Other Income 725

4610 Allotments- 4220 Unfilled

Realized CustOrders

Resources 70 (Adv) 275

4801 Undel Orders 4251 Reimb Ernd &

Unpd 20 Other Inc (Rec) 200

4802 Undel Orders 4252 Reimb Ernd &

Paid 275 Other Inc (Col) 130

4870 Downward Adj 4590 Apportion

Pr-Yr Obligs 20 Unavail 725

4901 Expended Auth 4801 Undel OrdersUnpaid 200 Unpd 295

4902 Expended Auth 4870 Downward Adj

Paid 130 of Pr-Yr Obligs 20

695 695 4901 Expended Auth

Unpaid 200

4902 Expended Auth

Paid 130

1,350 1,350
Reimbursable Case Studies

September 1996 41

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Balance w/ 1010 Fund Balance 

Treasury 270 w/ Treasury 275

1410 Advances to 1310 Accounts 

Others 275 Receivable 200

2110 Accounts 2110 Accounts 

Payable 200 Payable 200

3100 Appropriated 2310 Advances from

Capital 345 Others 275

5700 Appropriated 5200 Revenue from 

Captial Used 330 Services

6100 Operating Provided 330

Expenses 330 6100 Operating 

 875 875 Expenses 330 

805 805
Supplemental Guidance for the Budgetary Accounting Guide

42 September 1996

CLOSING ENTRIES WHEN AUTHORITY DOES NOT EXPIRE

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY: 

none 4201 Total Actual Resources-Col 130

4252 Reimb Ernd & Other

Inc (Col) 130

C2. Close Anticipated and C2. Close Anticipated authority.

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 70 4590 Apportionments Unavail 725

4450 Unapport Auth-Avail 70 4210 Antic Reimb & Other Inc 725

C3. Close expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4902 Expended Authority Paid 130 4902 Expended Auth Paid 130

4201 Total Actual Resources Col 130 4201 Total Actual Resources-Col 130

C5. Close Adjustments to C5. Close Adjustments to

Undelivered Orders. Undelivered Orders.

BUDGETARY: BUDGETARY:

4801Undeliv Orders-Unpd 20 4801 Undeliv Orders-Unpd 20

4870 Downward Adj Pr-Yr 4870 Downward Adj Pr-Yr

Undelivered Orders 20 Undelivered Orders 20

C4. Close revenues and C4. Close revenues and

expenses. expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Capital Used 330 5200 Revenue from Svcs Pro 330

6100 Operating Expenses 330 6100 Operating Expenses 330
Reimbursable Case Studies

September 1996 43

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

4201 Total Actual Resources 270 4220 Unfilled Customer

= +

4251 Reimbursements

4450 Unpport Authority 70 Earned (Rec) 200

+

4901 Expended Auth-Unpd 200 =

Orders (A) 275

4801 Undelivered

Orders-Unpd 275

+

4901 Expended Auth

Unpaid 200

PROPRIETARY EQUATION PROPRIETARY EQUATION

ORDERING PERFORMING

1010 Fund Balance w/ 1010 Fund Balance w/

Treasury 270 w/Treasury 275

+ +

1410 Advances to 1310 Accounts

Others 275 Receivable 200

= =

2110 Accounts Payable 200 2310 Advances from

+ Others 275

3100 Appropriated

Capital 345 +

2110 Accounts Payable 200
Supplemental Guidance for the Budgetary Accounting Guide

44 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations

 B.Borrowing Authority

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1 (4450)B ............................................... . 325

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual (4870)E ................................................................. . 20

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) .............................................. . 

7.TOTAL BUDGETARY RESOURCES ................................................. . 345
Reimbursable Case Studies

September 1996 45

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations(4802) + (4901) + (4902) ................................. . 275

 E-B E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) ................................................... . 70

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ........................................................................ . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ..................................... . 345

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders

D. Accounts Payable (4901)E ....................................................... . 200

15.OUTLAYS:

A.Disbursements (4801)E + (4902)E .................................................. . 405

B.Collections
Supplemental Guidance for the Budgetary Accounting Guide

46 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations 

 B.Borrowing Authority

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected (4252)E ............................................................ . 130

 2. Receivable from Federal Sources (4251) E-B ..................................... . 200

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -) (4220) Adv E-B ........................................ . 275

 2. Without Advance from Federal Sources (4220)N E-B .............................. . (350)

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance (4210)E ...................................................... . 725

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual (4870)E ................................................................. . 20

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ............................................... . 

7.TOTAL BUDGETARY RESOURCES ................................................ . 1,000
Reimbursable Case Studies

September 1996 47

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations (4801) +(4901) +(4902) .................................... . 275

 E-B E-B E

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available

2.Anticipated (4590)E .......................................................... . 725

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ....................................................................... . 

11.TOTAL STATUS OF BUDGETARY RESOURCES .................................... . 1,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance(4220)N E ....................................... . 350

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E + (4870)E .............................................. . 275

D. Accounts Payable (4901)E ....................................................... . 200

15.OUTLAYS:

A.Disbursements(4902)E ........................................................... . 130

B.Collections(4252)E + (4220) E-B ................................................... . 405
Supplemental Guidance for the Budgetary Accounting Guide

48 September 1996

This page left blank intentionally.