September 1996 VI-1

Reimbursable resources

=

Status of resources

 Resources - Contra resources = Status of resources

CHAPTER VI:

Reimbursable Authority

Introduction

This chapter covers budgetary accounting for items on the SF-133, "Report on Budget

reimbursables for the performing agency. In Execution" and the FMS-2108 "Year-End Closing

discussing the budgetary accounting, a conceptual Statements."

framework listing the accounts covered in this Additional information is contained in

chapter is presented, followed by a section Chapter I of this document. A list of references at

containing pro forma journal entries for basic the end of this chapter is provided for further

transactions and closing entries. The next section research of any particular topic. 

presents crosswalks from the accounts to line

Conceptual Framework

Entries in this chapter satisfy the basic

budgetary accounting equation: Reimbursable

resources equal status of reimbursable resources.

The accounts through which the equation is

satisfied are show in the table on the following

page. Agencies must be able to distinguish status

accounts between appropriations and

Reimbursable authority.
Budgetary Accounting

The most recent SF-133 Featured in the A-34 (12-26-96), published by OMB, requires additional 1

information. This information is supplied by the use of SGL Data Elements, as follows:

4220 Unfilled Customer Orders

A=With Advance, N=No Advance Received

The following accounts have been deleted:

4230 Unfilled Customer Orders - Unobligated

4240 Unfilled Customer Orders - Obligated

 VI-2 September 1996

Section I

Reimbursables Resources and Authority

Resources

4210 Anticipated Reimbursements & Other Income

4220 Unfilled Customer Orders1

4251 Reimbursements and Other Income Earned - Receivable

4252 Reimbursements and Other Income Earned - Collected

Unapportioned Authority

4450 Unapportioned Authority

Apportionments of Authority

4590 Apportionments - Unavailable

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

4970 Downward Adjustments of Prior-Year Expended Authority

4980 Upward Adjustments of Prior-Year Expended Authority
Reimbursable Authority

 September 1996 VI-3

Section II

Journal Entries

Journal entries for most basic transactions

and for closing entries are included in this section.

They are organized in the following format:

1. Entries to anticipate and realize net

resources, 

2. Entries to record changes in status

accounts.

The entries are set forth below. 

Some budgetary transactions require a

corresponding proprietary entry that is not

illustrated in this document. These transactions

are marked with a "P". 
Budgetary Accounting

 VI-4 September 1996

Entries for Reimbursables

I. Entries to anticipate and realize reimbursements

I-A. 1-1. To anticipate reimbursements.

4210 Anticipated Reimbursements and Other Income

 4450 Unapportioned Authority

I-B. To realize an anticipated reimbursement. (The performing agency must receive a

Reimbursable Order, that has been obligated by the ordering agency, before

realizing a Budgetary Resource in all situations. If the Reimbursable Order is

from a Non-Federal source, it must also be accompanied by an advance that

covers the full amount of the order unless the agency has special authority to

accept Non-Federal Reimbursable Orders without an advance.)

4220 Unfilled Customer Orders

 4210 Anticipated Reimbursements and Other Income

I-C. To record an earning against a reimbursable order. (Reimbursements earned

may or may not coincide with the expending of authority). P

4252 Reimbursements and Other Income Earned - Collected

 4220 Unfilled Customer Orders 

II. To record changes in status of resources

II-A. To record an apportionment of authority.

4450 Unapportioned Authority

 4590 Apportionments - Unavailable
Reimbursable Authority

 September 1996 VI-5

II-B. To record an allotment of authority related to a realized resource. (Some

agencies allot the authority based upon the anticipation, others wait until they

have received an order. In either case, the funds may not be obligated until an

order has been received.)

4590 Apportionments - Unavailable

 4610 Allotments - Realized Resources 

II-C. To record a commitment of the allotment.

4610 Allotments-Realized Resources

 4700 Commitments

II-D. To record an undelivered order for authority not previously committed. (Funds

may not be obligated until an order has been received.)

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid 

II-E. To record an undelivered order for authority previously committed:

E-1. The commitment was the same as the undelivered order.

4700 Commitments

 4801 Undelivered Orders - Unpaid

E-2. The commitment was more than the undelivered order.

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

E-3. The commitment was less than the undelivered order.

4700 Commitments

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid
Budgetary Accounting

 VI-6 September 1996

II-F. To expend authority committed with no undelivered order where: P

F-1. The commitment was the same as the expended amount.

4700 Commitments

 4902 Expended Authority - Paid

III. Entries for current year obligations and expended authority only

when the authority has not expired. (For reimbursables,

appropriations limitations apply to the ordering and the

performing agency.) 

III-A. To expend authority with no previous commitment or undelivered order. 

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

III-B. To expend authority with an undelivered order where:

B-1. The undelivered order was the same as the expended amount.

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

B-2. The undelivered order was more than the expended amount.

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

B-3. The undelivered order was less than the expended amount.

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Reimbursable Authority

Some agencies have language specified in the order which allows adjustments within a certain percentage 1

range without prior approval. Otherwise, increases to the order must have ordering agency approval prior to

recording by the performing agency.

 September 1996 VI-7

IV. Entries for prior-year undelivered orders and expended authority

when the prior-year authority has expired. 

NOTE: If the account expires before the order is filled, the unobligated portion will

be recorded as a reduction in unfilled customer's orders on line 3B and advance

payments, if any, will be returned to the ordering account, or to a deposit fund

pending transfer to the ordering account. Repayment for a filled order received

after the account expires, will be credited to the expired account. If the account is

cancelled before reimbursement is received, amounts will be deposited in

miscellaneous receipts in the Treasury.

IV-A. To expend authority with an undelivered order where: P

A-1. The undelivered order was the same as the expended amount.

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

A-2. The undelivered order was more than the expended amount.1

4870 Downward Adjustments of Prior-Year Undelivered Orders

 4220 Unfilled Customer Orders 

(and)

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

A-3. Undelivered order was less than the expended amount. 1

4801 Undelivered Orders

4220 Unfilled Customer Orders 

 4902 Expended Authority - Paid
Budgetary Accounting

 VI-8 September 1996

V. Closing entries when authority expires

V-A. Consolidate resources.

4201 Total Actual Resources

 4252 Reimbursements and Other Income Earned -

Collected

V-B. To close anticipated and unobligated authority.

4450 Unapportioned Authority - Available

4590 Apportionments - Unavailable

4610 Allotments - Realized Resources

4700 Commitments

 4210 Anticipated Reimbursements and Other Income

V-C. To close expended authority.

4902 Expended Authority - Paid

 4201 Total Actual Resources
Reimbursable Authority

 September 1996 VI-9

At this point the budgetary accounting equation will be:

4220 Unfilled Customer Orders

+

4251 Reimbursements and Other Income - Receivable

=

4801 Undelivered Orders - Unpaid

+

4802 Undelivered Orders - Paid

+

4901 Expended Authority - Unpaid
Budgetary Accounting

 VI-10 September 1996

Section III

Crosswalks to Key Reports

This section contains crosswalks from the include the SF-133, "Report on Budget

SGL accounts in the conceptual framework to the Execution" and FMS-2108, "Year-End Closing

lines of key budgetary reports on which they Statement."

would be reported. The reports included here
Reimbursable Authority

 September 1996 VI-11

Standard Form 133, Report on Budget Execution

Year 1 of Annual Reimbursements

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1 N/A

2 N/A

3A1 E I/F 4252 Reimbursements and

 Other Income Earned - Collected

3A2 E I/F 4251 Reimbursements and Other Income 

 Earned - Receivable

3B1 E I/F 4220 Unfilled Customer Orders A

3B2 E I/F 4220 Unfilled Customer Orders N

3C2 E I 4210 Anticipated Reimbursements

 and Other Income

7 CALC (3A + 3B + 3C)

8A N/A

8B N/A

8C N/A

8D E I/F 4801 Undelivered Orders - Unpaid

E I/F 4802 Undelivered Orders - Paid

E I/F 4901 Expended Authority - Unpaid

4902 Expended Authoirty - Paid

9A1 N/A

9A2 E I 4590 Apportionments - Unavailable

10D E I 4450 Unapportioned

11 CALC ( 8 + 9 + 10)

12 N/A
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Annual Reimbursements

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 VI-12 September 1996

13 Not Derived from SGL Accounts

14A E F 4251 Reimbursements and Other Earnings 

 - Receivable

14B1 E F 4220 Unfilled customer Orders N

14C E F 4801 Undelivererd Orders - Unpaid

14D E F 4901 Expended Authority - Paid

15A E F 4902 Expended Authority - Paid

15B E F 4252 Reimbusements and Other Earnings -

Collected

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

 September 1996 VI-13

FMS Form 2108, Year-end Closing Statement

Year 1 of Annual Reimbursements

Note: Ending balance means preclosing balance.

Column closing

Number Balance Account Number and Title

Ending/

Post5 4201 Total Actual Resources

8 4220 Unfilled Customer Orders N

9 4801 Undelivered Orders - Unpaid

10 4220 Unfilled customer Orders A
Budgetary Accounting

 VI-14 September 1996

Standard Form 133, Report on Budget Execution

Year 2 of Annual Reimbursements

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1 N/A

2A B 4201 Total Actual Resources Added

B 4251 Reimbursements and Other Income - Added

 Earned - Receivable)

B 4801 Undelivered Orders - Unpaid Subtracted

B 4802 Undelivered Orders - Paid Subtracted

B 4901 Expended Authority - Unpaid Subtracted

3A1 E I/F 4252 Reimbursements and Other Income 

 Earned - Collected

3A2 E-B I/F 4251 Reimbursements and Other Income 

 Earned - Receivable 

3B1 E I/F 4220 Unfilled Customer Orders N

3B2 E I/F 4220 Unfilled Customer Orders A

4A E I/F 4870 Downward Adjustments of

 Prior-Year Obligations

7 CALC (2A + 3A + 3B + 4A)

8A N/A

8B N/A

8C N/A

8D E-B 4801 Undelivered Orders - Unpaid

E-B 4802 Undelivered Orders - Paid

E-B 4901 Expended Authority - Unpaid

E 4902 Expended Authority - Paid

E 4880 Upward Adjustments of Obligations
Reimbursable Authority

Standard Form 133, Report on Budget Execution

Year 2 of Annual Reimbursements

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 VI-15

E 4980 Upward Adjustments of Expended 

 Authority

9A1 N/A

9A2 N/A

9B N/A

10 N/A

11 CALC (8 + 9 + 10)

12 B F 4220 Unfilled Customer Orders A/N

B F 4251 Reimbursements and Other Income 

 Earned - Receivable

B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived from SGL Accounts

14A E F 4251 Reimbursements and Other Earnings 

 - Receivable

14B1 E F 4220 Unfilled customer Orders N

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4902 Expended Authority - Paid

15B E F 4252 Reimbursements and Other Earnings 

 - Collected

15 CALC (8 - 3 - 4 + 12 + 13 + 14A + 14B - 

 14C - 14D)