September 1996 49

SCENARIO 3

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 an ANNUAL appropriation. Mulitple orders are illustrated for two

consecutive years. The first order is accompanied by an advance and the second is

not. This example also includes upward adjustments of the order amounts.

ORDERING PERFORMING 

Agency DEF is operating with an Agency ABC received authority on the SF

annual appropriation. 132 to engage in up to $1,000 of

Reimbursable activity. They are operating

with an annual appropriation.

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

Appropriation Apportionment. reimbursable activity.

BUDGETARY:

4119 Other Approp Realized 1,000

4450 Unapport Auth-Avail 1,000

BUDGETARY:

4210Antic Reimb & Other Inc 1,000

4450 Unapport Auth-Avail 1,000 

PROPRIETARY: none PROPRIETARY:

none

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

Apportionment Schedule from OMB Apportionment Schedule from OMB

and properly recorded the change in and properly recorded the change in

status. They also received a Warrant status. OMB apportioned the $1,000

from Treasury. requested.

BUDGETARY: 4450Unapport Auth-Avail BUDGETARY:

1,000 4450Unapport Auth-Avail1,000

4510Apportionments 4590Apportionments Unavailable1,000

1,000

PROPRIETARY: PROPRIETARY:

1010 Fund Bal with Treasury none

1,000

3100 Appropriated Capital

1,000 
Supplemental Guidance for the Budgetary Accounting Guide

50 September 1996

3. The agency head allotted the 3.No Entry

authority.

BUDGETARY: BUDGETARY:

4510Apportionments1,000 none

4610Allots-Realized Resources 1,000

PROPRIETARY: none PROPRIETARY:

none

4.The agency committed funds in 4.No Entry

anticipation of the issuance of an

order. 

BUDGETARY: BUDGETARY:

 4610Allots-Realized Resources325 none

4700Commitments325 

PROPRIETARY: PROPRIETARY:

none none

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

anddisbursed an advance to agency an advance from agency DEF.

ABC. 

BUDGETARY: BUDGETARY:

4700Commitments325 4220Unfilled Cust Orders A325

4802Undelivered Orders-Pd 325 4210 Antic Reimb & Other Inc325

 - and4590Apportionments Unavailable325

4610 Allots-Realized Resources325

PROPRIETARY: PROPRIETARY:

 1410 Advances to Others325 1010 Fund Balance w/Treasury325

1010 Fund Balance w/Treasury 325 2310 Advances from Others325 

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

cover the reimbursable work under

Order #1.

BUDGETARY: BUDGETARY:

 none 4610Allots-Realized Resources 

325

4801 Undelivered Orders-Unpd325
Reimbursable Case Studies

September 1996 51

PROPRIETARY: PROPRIETARY:

 none none

7A.No entry. 7A.Agency ABC incurred expenses in

performing requested services under

Order #1.

BUDGETARY: BUDGETARY:

 none 4801Undelivered Orders-Unpd 325

4902 Expended Authority Paid 325

PROPRIETARY: PROPRIETARY:

 none 6100 Operating Expenses 325

1010 Fund Balance w/Treasury 325

7B.Received notification of 7B.Agency ABC recorded earnings for

completion of Order #1. the Reimbursable work performed

under Order #1. 

BUDGETARY: BUDGETARY:

4802 Undelivered Orders-Pd325 4252 Reimb & Other Inc Ernd (Col) 325

4902Expended Authority Paid325 4220 Unfilled Cust Orders A325

PROPRIETARY: PROPRIETARY: 

 6100Operating Expenses 325 2310 Advances from Others 325

1410Advances to Others 325 5200 Revenue from Svcs Pro

- and - 325

3100 Appropriated Capital325

5700Approp Capital Used325

8.Agency DEF issued Order #2 to 8.Agency ABC received Order #2

Agency ABC. without an advance from agency DEF.

BUDGETARY: BUDGETARY:

 4610 Allots-Realized Resources 150 4220Unfilled Cust Orders N150

 4801 Undelivered Orders-Unpd150 4210 Antic Reimb & Other Inc150

- and4590 Apportionments Unavailable

 150

4610 Allots-Realized Resources

150
Supplemental Guidance for the Budgetary Accounting Guide

52 September 1996

PROPRIETARY: PROPRIETARY:

 none none

9. No entry. 9. Agency ABC obligated funds to

cover the reimbursable work under

Order #2.

BUDGETARY: BUDGETARY:

 none 4610Allotments-Realized Resources

150

4801 Undelivered Orders-Unpd150

PROPRIETARY: PROPRIETARY:

 none none

10. Agency DEF issued Order #3 to 10.Agency ABC received Order #3

Agency ABC. without an advance from agency DEF.

BUDGETARY: BUDGETARY: 

 4610Allots-Realized Resources 4220Unfilled Cust Orders N200

200 4210 Antic Reimb & Other Inc200

4801 Undelivered Orders-Unpd

200 - and4590Apportionments Unavailable200

4610 Allots-Realized Resources

200

PROPRIETARY: PROPRIETARY:

 none none

11.No Entry. 11.Agency ABC obligated funds to

cover the reimbursable work under

Order #3.

BUDGETARY: BUDGETARY:

 none 4610Allots-Realized Resources 200

4801 Undelivered Orders-Unpd200

PROPRIETARY: PROPRIETARY:

none none
Reimbursable Case Studies

September 1996 53

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

4119 Other Approp 4210 Antic Reimb &

Realized 1,000 Other Income 325

4610 Allotments-Realized 4220 Unfilled Customer 

Resources 325 Orders N 350

4801 Undelivered Orders - 4252 Reimbursements 

Unpaid 350 Earned (Col) 325

4902 Expended Auth Paid 325 4590 Apport Unavail 325

1,000 1,000 4801 Undelivered 

Orders-Unpd 350

4902 Expended Auth 

Paid 325

1,000 1,000

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal w/Treasury 675 1010 Fund Bal 

2110 Accounts Payable w/Treasury 0

3100 Appropriated Capital 675 1310 Accounts 

5700 Appropriated Capital Receivable 0

Used 325 5200 Revenue from 

6100 Operating Expenses 325 Services Provided 325

1,000 1,000 6100 Operating 

Expenses (Depr) 325 

 325 325
Supplemental Guidance for the Budgetary Accounting Guide

54 September 1996

 CLOSING ENTRIES WHEN AUTHORITY EXPIRES

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY:

none 4201Total Actual Resources325

4252 Reimb & Other Inc Ernd (Col)325

C2. Close Anticipated and C2. Close Anticipated authority. 

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 4590Apportionments Unavailable3254210 Antic

325 Reimb & Other Income

 4650 Allotments - Expired Auth 325 325

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

BUDGETARY: BUDGETARY:

4201 Ttl Actual Resources-Col 675 4902Expended Authority Paid 325

4902 Expended Authority Paid325 4201 Total Actual Resources-Col 325

4119 Other Approp Realized1,000 

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

PROPRIETARY: PROPRIETARY:

5700 Approp Capital Used 325 5200 Revenue from Svcs Pro

325

6100 Operating Expenses 325 6100 Operating Expenses 325
Reimbursable Case Studies

September 1996 55

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 675

=

4650 Expired Authority 325

+

4801 Undelivered Orders - Unpaid 350

4220 Unfilled Customer Orders N 350

=

4801 Undelivered Orders - Unpaid 350 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal 1010 Fund Bal 

w/Treasury 675 w/Treasury 0

3100 Appropriated 2310 Advances from 

Capital 675 Others 0

675 675 0 0
Supplemental Guidance for the Budgetary Accounting Guide

56 September 1996

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
Reimbursable Case Studies

September 1996 57

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
Supplemental Guidance for the Budgetary Accounting Guide

58 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

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 ................................................................... . 325

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

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

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

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E ............................................................. . 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 ...................................................... . 1,000
Reimbursable Case Studies

September 1996 59

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations 

 B. Cat egory B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations(4801)E+(4902)E ................................................ . 675

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E

2.Anticipated(4590)E ................................................................ . 325

 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 (-)(4251)E

B. Unfilled Customer Orders (-):

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

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

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

B.Collections(4252)E ..................................................................... . 325
Supplemental Guidance for the Budgetary Accounting Guide

60 September 1996

(Year 2)

12.No Entry. 12.Agency ABC incurred expenses in

performing requested services for Order

#2, however they were greater than

expected. 

BUDGETARY: BUDGETARY:

none 4801 Undelivered Orders-Unpd180

4901 Expended Authority Unpaid180

- and -4220 Unfilled Cust Orders* N 30

4880 Upward Adj of Pr-Yr

 Undelivered Orders30

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 180

 2110 Accounts Payable180

* Some agencies have language specified in the

order which allows adjustments within a certain

percentage range without prior

aproval.Otherwise, increases to the order must

have ordering agency approval prior to recording

by the performing agency.

13.Receive notification of completion 13. Record earnings and notify agency

of Order #2; record the increase in DEF of increase in cost of Order #2.

obligations.

BUDGETARY: BUDGETARY:

4801 Undelivered Orders-Unpd180 4251 Reimb & Other Inc Ernd (Rec) 180

4901 Expended Auth Unpaid180 4220Unfilled Cust Orders N180

- and -

4650 Allotments-Expired Auth 30

4880 Upward Adj of Pr-Yr

Undelivered Orders 30

PROPRIETARY: PROPRIETARY: 

 6100 Operating Expenses180 1310Accounts Receivable180

2110 Accounts Payable180 5200 Revenue from Svcs Pro 180

- and -

3100 Appropriated Capital180

5700 Approp Capital Used 180
Reimbursable Case Studies

September 1996 61

14.Submit payment for Reimbursable 14.Receive payment from agency DEF

services under Order #2 to agency for Reimbursable services under Order

ABC. #2 and liquidate the account payable. 

BUDGETARY: BUDGETARY:

4901 Expended Auth Unpaid180 4252 Reimb & Other Inc Ernd (Col) 180

4902 Expended Auth Paid 180 4251Reimb & Other Inc Ernd (Rec) 180

 - and -

4901 Expended Auth Unpaid 180

4902 Expended Auth Paid 180 

PROPRIETARY: PROPRIETARY:

2110Accounts Payable 180 1010Fund Balance w/Treasury 180

1010Fund Balance w/Treasury180 1310Accounts Receivable 180

- and -

2110 Accounts Payable 180

1010Fund Balance w/Treasury180

15A.No Entry. 15A.Agency ABC incurred expenses in

performing requested services.

BUDGETARY: BUDGETARY:

none 4801 Undelivered Orders-Unpd200

4901 Expended Auth Unpaid 200

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 200

2110 Accounts Payable 200

15B.Received notification of 15B.Agency ABC recorded earnings and

completion of Order #3. notified agency DEF that work had been

performed for Order #3. 

BUDGETARY: BUDGETARY:

 4801 Undelivered Orders-Unpd200 4251 Reimb & Other Inc Ernd (Rec)200

4901Expended Auth Unpaid 200 4220 Unfilled Cust Orders N 200

PROPRIETARY: PROPRIETARY: 

 6100Operating Expenses 200 1310 Accounts Receivable200

2110Accounts Payable 200 5200 Revenue from Svcs Pro 200

- and -

3100 Appropriated Capital200

5700 Approp Capital Used200
Supplemental Guidance for the Budgetary Accounting Guide

62 September 1996

16.No Entry. 16.Agency ABC discovered an error in

reviewing Reimbursable Expended

Authority. (Order #3)This required and

upward adjustment in Expended

Authority.

BUDGETARY: BUDGETARY:

none 4220 Unfilled Cust Orders* N 125

4980 Upward Adj of Pr-Yr

 Expended Authority 125

PROPRIETARY: PROPRIETARY: 

 none 6100 Operating Expenses 125

2110 Accounts Payable125

* Some agencies have language specified in the

order which allows adjustments within a certain

percentage range without prior

approval.Otherwise, increases to the order must

have ordering agency approval prior to recording

by the performing agency.

17.Submit payment for Reimbursable 17.Receive payment from agency DEF

services to agency ABC. for Reimbursable services for Order #3. 

BUDGETARY: BUDGETARY:

 4901 Expended Auth Unpaid200 4252 Reimb & Other Inc Ernd (Col)200

4902 Expended Auth Paid200 4251 Reimb & Other Inc Ernd (Rec)200

PROPRIETARY: PROPRIETARY:

2110Accounts Payable 200 1010Fund Balance w/Treasury200

1010Fund Balance w/Treasury200 1310Accounts Receivable 200

18.Receive notification of correction. 18.Record earnings and notify agency

DEF of increase in cost of order.

BUDGETARY: BUDGETARY:

4650Allotments-Expired Auth125 4251Reimb & Other Inc Ernd (Rec)125

4980Upward Adj of 4220Unfilled Cust Orders N125

Expended Authority 125

PROPRIETARY: PROPRIETARY:

 6100 Operating Expenses125 1310Accounts Receivable 125

2110Accounts Payable125 5200Revenue from Svcs Pro 125

- and -

3100 Appropriated Capital125

5700 Approp Capital Used 125
Reimbursable Case Studies

September 1996 63

19.Submit payment for Order #3's 19.Receive payment from agency DEF

Reimbursable services to agency for Reimbursable services under Order

ABC. #3.

BUDGETARY: BUDGETARY:

4901 Expended Auth Unpaid125 4252 Reimb & Other Inc Ernd (Col)125

4902 Expended Auth Paid125 4251 Reimb & Other Inc Ernd (Rec)125

PROPRIETARY: PROPRIETARY:

2110Accounts Payable 125 1010Fund Balance w/Treasury 125

1010Fund Balance w/Treasury125 1310Accounts Receivable 125

20.No Entry. 20.Liquidate accounts payable.

BUDGETARY: BUDGETARY: 

 none 4901 Expended Auth Unpaid 325

4902 Expended Auth Paid 325

PROPRIETARY: PROPRIETARY: 

 none 2110Accounts Payable325

1010Fund Balance w/Treasury 325
Supplemental Guidance for the Budgetary Accounting Guide

64 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 4252 Reimbursements 

Resources 675 Earned (Col) 505

4650 Allotments-Expired 4801 Undelivered 

Authority 170 Orders-Unpd (30)

4801 Undelivered Orders - 4880 Upward Adj Pr-YR

Unpaid (30) Undelivered

4880 Upward Adj Pr-Yr Orders 30

Undelivered Orders 30 4980 Upward Adj Pr-Yr

4980 Upward Adj Pr-Yr Expended Auth 125

Expended Auth 125 4901 Expended Auth

4901 Expended Auth Unpaid (125) Unpaid (125)

4902 Expended Auth Paid 505 4902 Expended Auth 

 675 675 Paid 505

 505 505

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal w/Treasury 170 5200 Revenue from 

3100 Appropriated Capital 170 Services Provided 505

5700 Appropriated Capital 6100 Operating 

Used 505 Expenses 505 

6100 Operating Expenses 505 505 505

 675 675
Reimbursable Case Studies

September 1996 65
Supplemental Guidance for the Budgetary Accounting Guide

66 September 1996

CLOSING ENTRIES WHEN AUTHORITY EXPIRES

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY:

none 4201Total Actual Resources-Col 505

4252 Reimb & Other Inc Ernd-Col 505

C2. Close Anticipated and C2. Close Anticipated authority. 

Unobligated authority.

BUDGETARY: BUDGETARY: 

none none 

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

BUDGETARY: BUDGETARY:

4980 Upward Adj Pr-Yr 4980Upward Adj Pr-Yr

 Expended Authority 125 Expended Authority125

4902 Expended Auth Paid 505 4902Expended Authority Paid 505

4901 Expended Auth Unpaid125 4901 Expended Auth Unpaid 125

4201 Ttl Actual Resources Col505 4201 Total Actual Resources-Col 505

C5.Close Adjustments to C5.Close Adjustments to Undelivered

Undelivered Orders. Orders.

BUDGETARY: BUDGETARY:

4880Upward Adj Pr-Yr 4880Upward Adj Pr-Yr 

Undelivered Orders30 Undelivered Orders30

4801Undelivered Orders-Unpd30 4801Undelivered Orders-Unpd 30

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

PROPRIETARY: PROPRIETARY:

5700 Approp Capital Used 505 5200 Revenue from Svcs Pro 505

6100 Operating Expenses 505 6100 Operating Expenses 505
Reimbursable Case Studies

September 1996 67

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 170 4220 Unfilled Customer Orders N 0

= =

4650 Expired Authority 170 4801 Undelivered Orders - Unpaid 0 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal 1010 Fund Bal 

w/Treasury 170 w/Treasury 0

3100 Appropriated 2310 Advances from 

Capital 170 Others 0

170 170 0 0
Supplemental Guidance for the Budgetary Accounting Guide

68 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations (4119)E 

 B.Borrowing Authority 

 C.ContractAuthority

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

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1 (4201)B - (4801)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

 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 ....................................................... . 325
Reimbursable Case Studies

September 1996 69

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

(CONTINUED)

 8.OBLIGATIONS INCURRED

 A. Category A, Direct Obligations(4801) + (4902) ............................................... . 155

 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) 

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(4650)E ...................................................................... . 170

11.TOTAL STATUS OF BUDGETARY RESOURCES ........................................... . 325

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1 (4801)B .................................... . 350

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

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................. . 505

B.Collections
Supplemental Guidance for the Budgetary Accounting Guide

70 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 ................................................................... . 505

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

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources(4220)N 

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E

 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 ..................................................... . 505
Reimbursable Case Studies

September 1996 71

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations 

 B. Cat egory B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations(4801)E+(4902)E ................................................ . 505

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E

2.Anticipated(4590)E 

 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 .......................................... . 505

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

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

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance(4220)N

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................. . 505

B.Collections(4252)E ..................................................................... . 505