Page 1 IRC Handout 12-5-2019

Appropriations Provided by a Continuing Resolution

Effective Fiscal Year 2019

GENERAL LEDGER AND ADVISORY BRANCH

BUREAU OF FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

Page 2 IRC Handout 12-5-2019

Version

Number

Date Description of Change Effective USSGL TFM

1.0 12/19 Original
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 3 IRC Handout 12-5-2019

Continuing resolutions (CRs) are joint resolutions (passed by the House and the Senate and signed by the President) that provide 

continuing appropriations for part of a fiscal year (short term) or for a full fiscal year. Continuing resolutions are enacted when 

Congress has not yet passed one or more appropriations bills for a fiscal year or when the President has vetoed congressionally 

passed appropriations bills. Lacking appropriations, most programs can not incur new obligations.

Continuing Resolutions usually do not appropriate specific sums of money. Instead the CR usually provides “formulas” for 

calculating the amounts available for continuing projects or activities (rate for operations). This formula is applied by OMB in 

apportioning funds provided by the CR.

After a short-term CR is enacted into law, the Office of Management and Budget will issue a bulletin to automatically apportion funds 

under the CR as provided by the appropriated “rate of operations”, which is the annualized level this is available through the period 

covered CR.1 This automatic apportionment applies in most accounts, but not all. For particular accounts, OMB may require a 

separate account-specific apportionment.

Warrants are not issued until Congress enacts the regular appropriation bill, unless agencies are under a long-term CR. Exceptions 

may be made for issuing warrants under a CR:

 If the CR covers specific mandatory federal payments, or

 When the CR covers the entire year.2

Although a warrant may not be issued, agencies’ Fund Balance With Treasury (FBWT) should be recorded under a CR. The CR 

entitles agencies to FBWT. SFFAS No. 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling 

Budgetary and Financial Accounting, paragraph 71 states that appropriations should be recognized in capital as “unexpended 

appropriations” (and among assets as “funds with Treasury”) when made available for apportionment, even if a Treasury Warrant has 

not yet been received, or the amount has not been fully apportioned. 

Furthermore, until Fiscal Service processes a warrant, agencies’ FBWT will not be posted to its Central Accounting System. The 

balance in this account will not match CARS. However, agencies will post its normal receipt and disbursement activity using USSGL 

Account 101000, which should match the balance in CARS. 

 1

OMB Bulletin No. 18-05 (Apportionment of the Continuing Resolution(s) for Fiscal Year 2019,) See also current OMB Circular No. A-11 Section 123, 

“Apportionments under a Continuing Resolution.” 

2 Treasury Financial Manual, Part 2, Chapter 2000, Section 2030.2
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 4 IRC Handout 12-5-2019

This scenario illustrates accounting transactions and reporting requirements agencies should use to record FBWT while under a CR. 

Current USSGL accounts:

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: The amount due from unavailable receipt account for funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant to be issued for an appropriation derived from an unavailable 

special or trust non-revolving receipt account by the U.S. Department of the Treasury's Bureau of the Fiscal Service. The balance in this 

account will adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not close at yearend.

Justification: To separately track funds to be appropriated from an unavailable special or trust non-revolving receipt account during a 

continuing resolution while awaiting the issuance of the warrant by Treasury’s Bureau of the Fiscal Service.

Account Title: Other Liabilities Without Related Budgetary Obligations 

Account Number: 299000 

Normal Balance: Credit 

Definition: Other liabilities not otherwise classified, for which there is not a related budgetary obligation. This account does not close at 

yearend. 

Justification: To separate warrant activity. 

Account Title: Other Liabilities – Reductions 

Account Number: 299100 

Normal Balance: Credit 

Definition: Other liabilities of reductions where there is not a related budgetary obligation. Use while awaiting a warrant to be issued for a 

reduction (i.e., rescission, across-the-board reduction, and sequestration). The warrant must be issued by yearend. This account does not 

close at yearend. 

Justification: To separate warrant activity. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 5 IRC Handout 12-5-2019

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Debit

Definition: The amount due to the expenditure treasury account symbol from unavailable receipt account for funding provided under a 

continuing resolution and apportioned in accordance with Office of Management and Budget's automatic apportionment bulletin. Pursuant 

to a continuing resolution or enacted annual appropriation act, the account may be used while awaiting a warrant to be issued for an 

appropriation derived from an unavailable special or trust non-revolving receipt account by the U. S. Department of the Treasury's Bureau 

of the Fiscal Service. The balance in this account will adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal Service 

issues a warrant and must adjust to zero by yearend. This account does not close at yearend.

Justification: To separately track appropriated dedicated collections during a continuing resolution or while waiting the issuance of a 

warrant from an unavailable special or trust non-revolving receipt account by Treasury’s Bureau of the Fiscal Service.

Account Title: Unexpended Appropriations While Awaiting a Warrant

Account Number: 309000

Normal Balance: Credit 

Definition: The amount of new appropriations expected to be received during the fiscal year from the General Fund of the U.S. 

Government. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, 

the account may be used while awaiting a warrant to be issued for an appropriation by the U.S. Department of the Treasury's Bureau 

of the Fiscal Service. Special and trust funds do not use this USSGL account to record appropriations for dedicated collections. 

However, special and trust funds that receive appropriations from the General Fund of the U.S. Government are to use this account. 

The balance in this account will adjust to zero when the U.S. Department of the Treasury's Bureau of the Fiscal Service issues a 

warrant and must adjust to zero by yearend. This account does not close at yearend.

Justification: To separate appropriations while awaiting the issuance of a warrant by Treasury’s Bureau of the Fiscal Service from 

appropriations received

Account Title: Appropriations Outstanding – Warrants to be Issued

Account Number: 309010

Normal Balance: Credit 

Definition: The amount recorded by the General Fund of the U.S. Government for new appropriations expected to be issued during the 

fiscal year. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, 

the account may be used while awaiting a warrant to be issued for an appropriation by the U.S. Department of the Treasury's Bureau 

of the Fiscal Service. This account corresponds to the Unexpended Appropriations While Awaiting a Warrant. The balance in this 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 6 IRC Handout 12-5-2019

account will adjust to zero when the U.S. Department of the Treasury's Bureau of the Fiscal Service issues a warrant and must adjust 

to zero by yearend. This account does not close at yearend.

Justification: To separate appropriations while awaiting the issuance of a warrant by Treasury’s Bureau of the Fiscal Service from 

appropriations received.

Account Title: Appropriated Dedicated Collections to be Transferred In

Account Number: 573500 

Normal Balance: Credit

Definition: The amount to be appropriated to the expenditure account of dedicated collections, via warrant, from an unavailable 

receipt account. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, 

the account may be used while awaiting a warrant from the unavailable receipt account. This account may be used while waiting a 

warrant for reductions from the expenditure TAS to the unavailable receipt account. The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of the Fiscal Service issues a warrant and must adjust to zero by yearend. This 

account does not close at yearend.

Justification: To record appropriations during a continuing resolution from dedicated collections while awaiting the transfer in to be 

processed. 

Account Title: Appropriated Dedicated Collections to be Transferred Out 

Account Number: 573600

Normal Balance: Debit

Definition: The amount to be appropriated from an unavailable receipt account to the expenditure account of dedicated collection, via 

warrant. This is equal to the funding provided under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, 

the account may be used while awaiting a warrant from the unavailable receipt account. This account may be used while waiting a 

warrant for reductions from the expenditure TAS to the unavailable receipt account. The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of the Fiscal Service issues a warrant and must adjust to zero by yearend. This 

account does not close at yearend.

Justification: To record appropriations during a continuing resolution from dedicated collections while awaiting the transfer out to be 

processed. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 7 IRC Handout 12-5-2019

This scenario presents the first and second quarters of a fiscal year. During the first quarter, the agency is notified that its 

appropriations bill has not been signed and the agency is under a continuing resolution. In quarter two, the agency’s appropriation bill 

has been signed. Two separate situations are presented in quarter two, which are as follows:

Situation 1: General Fund Expenditure TAFS receives exact amount in the appropriation.

Situation 2: Special Fund Expenditure TAFS receives exact amount in the appropriation.

The following quarterly statements are presented: SF 133, Report on Budget Execution and Budgetary Resources, Consolidated 

Balance Sheet, Consolidated Statement of Net Cost and Consolidated Statement of Changes in Net Position. The statements are based 

on fiscal year 2020 crosswalks.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 8 IRC Handout 12-5-2019

QTR 1 Situation 1

1A & B. To record an agencies’ Fund Balance With Treasury under a continuing resolution as determined by OMB’s automatic 

apportionment bulletin. No warrants processed.

1A To record the Fund Balance With Treasury under a continuing resolution.

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

411900 Other Appropriations Realized 

445000 Unapportioned Authority 

Proprietary Entry

1090003 (G) Fund Balance With Treasury While Awaiting a Warrant

 (RC 40)

309000 (G) Unexpended Appropriations While Awaiting 

 a Warrant (RC 41) 

309010 (F) Appropriations – Warrants to be Issued (RC 41)

 209010 (F) Liability for Fund Balance While Awaiting a

Warrant (RC 40)

100,000

24,953

100,000

24,953

24,953

24,953

A196

A197

1B. To record authority temporarily unavailable pursuant to public law.

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

439500 Authority Unavailable Pursuant to Public Law 

Proprietary Entry

None

75,047

75,047

N/A N/A A128

 3 Account 109000, Fund Balance With Treasury under a Continuing Resolution, must be zero at year-end.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 9 IRC Handout 12-5-2019

1C.To record budgetary authority automatically apportioned by OMB and available for allotment. 

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

451000 Apportionments 

Proprietary Entry

None

24,953

24,953

N/A N/A A116

*Transactions 1A, 1B, and 1C should occur simultaneously.

2. To record allotment of authority. 

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

451000 Apportionments 

461000 Allotments – Realized Resources 

Proprietary Entry

None

24,953

24,953

N/A N/A A120

3. Purchase request for $4,000, was approved. (Commitment)

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources 

470000 Commitments 

Proprietary Entry

None

4,000

4,000

N/A N/A B202
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 10 IRC Handout 12-5-2019

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

470000 Commitments 

480100 Undelivered Orders Obligations – Unpaid

Proprietary Entry

None

4,000

4,000

N/A N/A B204

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

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

480100 Undelivered Orders Obligations – Unpaid 

490100 Delivered Orders – Obligations, Unpaid 

Proprietary Entry

610000 (N) Operating Expenses 

211000 N Accounts Payable 

310700 (G) Unexpended Appropriations Used (RC 39) 

570000 (G) Expended Appropriations (RC 38)

570005 (F) Appropriations Expended (RC 38) 

320700 (F) Appropriations Outstanding – Used (RC 39) 

4,000

4,000

4,000

4,000

4,000

4,000

4,000

4,000

B302

B134
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 11 IRC Handout 12-5-2019

6. Payment schedule certified and confirmed.

QTR 1 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

490100 Delivered Orders – Obligations – Unpaid 

490200 Delivered Orders- Obligations, Paid

Proprietary Entry

211000 N Accounts Payable 

101000 (G) Fund Balance with Treasury (RC 40)

201000 (F) Liability for Fund Balance With Treasury (RC 40) 

198000 (F) Asset for Agency’s Custodial and Non-entity 

Liabilities (RC 46) 

4,000

4,000

4,000

4,000

4,000

4,000

B110
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 12 IRC Handout 12-5-2019

Note, no statements are illustrated in this scenario for period 03. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 13 IRC Handout 12-5-2019

QTR 2 Situation 1

The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 

30 days. The amount available for obligation under the extension is $8,408. The annualized level of the appropriation provided 

under the CR is unchanged.

1. To record additional Fund Balance With Treasury under a continuing resolution and record authority previously temporarily 

unavailable as available.

QTR 2 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public – Temporary –

Current-Year Authority

 445000 Unapportioned Authority 

Proprietary Entry

109000 (G) Fund Balance With Treasury While 

Awaiting a Warrant (RC 40)

309000 (G) Unexpended Appropriations – While Awaiting a 

Warrant (RC 41)

309010 (F) Appropriations Outstanding – Warrants to be Issued (RC 41)

 209010 F1XX Liability for Fund Balance While Awaiting a 

 Warrant (RC 40) 

8,408

8,408

8,408

8,408

8,408

8,408

A128R

A197

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

QTR 2 FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

 451000 Apportionments

Proprietary Entry

None

8,408

8,408

N/A N/A A116
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 14 IRC Handout 12-5-2019

Note, no statements are illustrated in this scenario for period 04. 
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 15 IRC Handout 12-5-2019

QTR 2 Period 05 (Situation 1)

1 A & B Congress enacted the appropriation bill for $100,000 and a $1,000 reduction. 

1A. To record receipt of authority (warrant Not received) and record authority previously temporarily unavailable as available.

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public

 445000 Unapportioned Authority 

Proprietary Entry

109000 (G) Fund Balance With Treasury While Awaiting a Warrant

 (RC 40)

309000 (G) Unexpended Appropriations While Awaiting a 

Warrant (RC 41)

309010 (F) Appropriations – Warrants to be Issued (RC 41)

 209010 (F) Liability for Fund Balance While Awaiting a 

Warrant (RC 40) 

66,639

66,639

66,639

66,639

66,639

66,639

A128R

A197

1B. To record 1,000 permanent reduction of unexpended appropriations (warrant Not received). 

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority

 439200 Permanent Reduction – New Budget Authority 

Proprietary Entry

310600 (G) Unexpended Appropriation – Adjustments (RC 41)

299100 (G) Liability for Surplus Warrant to the General Fund 

of the U.S. Government (RC 30)

199000 (F) Other Assets (RC 30)

320600 (F) Appropriations Outstanding - Adjustments (RC 41)

1,000

1,000

1,000

1,000

1,000

1,000

A132
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 16 IRC Handout 12-5-2019

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

QTR 2 (Situation1) FPA (F 1XX) The General 

Fund (G 099)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

 451000 Apportionments 

Proprietary Entry

None

65,639

65,639

N/A N/A A116

3. To record allotment of authority. 

QTR 2 (Situation1) FPA (F 1XX) The General 

Fund (G 099)

Debit Credit Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

Proprietary Entry

None

74,047

74,047

N/A N/A A120
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 17 IRC Handout 12-5-2019

Trial Balance FPA The General Fund

Account Description Debit Credit Debit Credit

411900 Other Appropriations - Realized 100,000

439200 Permanent Reduction - New Budget Authority 1,000

439500

Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments - Realized Resources 95,000

470000 Commitments - Programs Subject to Apportionment

480100 Undelivered Orders - Obligations, Unpaid

490100 Delivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid 4,000

101000 Fund Balance With Treasury 4,000

109000 Fund Balance With Treasury While Awaiting a Warrant 100,000

198000 Asset for Agency's Custodial and Non-Entity Liabilities 4,000

199000 Other Assets 1,000

201000 Liability for Fund Balance With Treasury 4,000

209010 Liability for Fund Balance While Awaiting a Warrant 100,000

211000 Accounts Payable

299100

Liability for Surplus Warrant to the General Fund of the U.S. 

Government 1,000

309000 Unexpended Appropriations - While Awaiting a Warrant 100,000

309010 Appropriations Outstanding - Warrants to be Issued 100,000

310100 Unexpended Appropriations - Appropriations Received

310600 Unexpended Appropriations - Adjustments 1,000

310700 Unexpended Appropriations - Used 4,000

320100 Appropriations Outstanding - Warrants Issued

320600 Appropriations Outstanding - Adjustments 1,000

320700 Appropriations Outstanding - Used 4,000

570000 Expended Appropriations 4,000

570005 Appropriations - Expended 4,000

610000 Operating Expenses/Program Costs 4,000

Note, no statements are illustrated in this scenario for period 05.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 18 IRC Handout 12-5-2019

Note, no statements are illustrated in this scenario for period 05.

QTR 2 Period 06 (Situation 1)

1. To record the enactment of the appropriation via the approval and processing of the appropriation warrant by Treasury.

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

None

Proprietary Entry

309000 (G) Unexpended Appropriations – While Awaiting a Warrant

 (RC 41)

109000 (G) Fund Balance With Treasury While Awaiting a 

Warrant (RC 40)

101000 (G) Fund Balance With Treasury (RC 40)

 310100 (G) Unexpended Appropriations – Appropriations 

Received (RC 41)

 

320100 (F) Appropriations – Warrants Issued (RC 41) 

201000 (F) Liability for Fund Balance With Treasury (RC 40)

209010 (F) Liability for Fund Balance While Awaiting a Warrant (RC 40) 

309010 (F) Appropriations – Warrants to be Issued (RC 41)

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

A128R
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 19 IRC Handout 12-5-2019

2. To record a permanent reduction of unexpended appropriations via the approval and processing of a negative warrant by 

Treasury.

QTR 2 (Situation 1) FPA (F 1XX) The General Fund

(G 099)

Debit Credit Debit Credit TC

Budgetary Entry

None

Proprietary Entry

299100 (G) Liability for Surplus Warrant to the General Fund of the U.S. 

Government (RC 30)

101000 (G) Fund Balance With Treasury (RC 40)

 

201000 (F) Liability for Fund Balance With Treasury (RC 40)

320600 (F) Appropriations Outstanding – Adjustments (RC 41)

320600 (F) Appropriations Outstanding – Adjustments (RC 41)

199000 (F) Other Assets (RC 30)

1,000

1,000

1,000

1,000

1,000

1,000

A132R
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 20 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 21 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 22 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 23 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 24 IRC Handout 12-5-2019

STATEMENT OF BUDGETARY RESOURCES

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900, 439200) 99,000

1910 Total budgetary resources (calc.) 99,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 31) (490200) 4,000

2204 Apportioned, unexpired account (461000) 95,000

2490 Unobligated balance, end of year (total) 99,000

2500 Total budgetary resources (calc.) 99,000

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 4,000

4210 Agency outlays, net (discretionary and mandatory) 4,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 25 IRC Handout 12-5-2019

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND 

BUDGET PROGRAM AND FINANCING SCHEDULE

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200) - 4,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900) 100,000 100,000

Adjustments:

1130 Appropriations permanently reduced (-) 1,000 1,000

1160 Appropriation, discretionary (total) (calc.) 99,000 99,000

1900 Budget authority (total) (calc.) 99,000 99,000

1910 Total budgetary resources (calc.) 99,000 99,000

Memorandum (non-add) entries:

1941 Unexpired unobligated balance, end of year 95,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category B (by project) (490200) 4,000 4,000

2004 Direct obligations (total) (calc.) 4,000 4,000

2170 New obligations, unexpired accounts (490200) 4,000

2190 New obligations and upward adjustments (total) 4,000

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in current period (461000) 95,000

2412 Unexpired unobligated balance: end of year (calc) 95,000

2490 Unobligated balance, end of year (total) (calc.) 95,000 -
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 26 IRC Handout 12-5-2019

2500 Total budgetary resources (calc.) 99,000

Memorandum (non-add) entries:

2501

Subject to apportionment – excluding anticipated amounts 

(490200E) 4000 -

2503

Direct unobligated balance, end of year – excluding anticipated 

amounts (461000E) 95,000

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200) 4,000 4,000

3020 Outlays (gross) (-) (490200) (4,000) (4,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 99,000 99,000

4010 Outlays from new discretionary authority (490200) 4,000 4,000

4020 Outlays, gross (total) (calc.) 4,000 4,000

4070 Budget authority, net (discretionary) (calc.) 99,000 99,000

4080 Outlays, net (discretionary) (calc.) 4,000 4,000

4180 Budget authority, net (total) 99,000 99,000

4190 Outlays, net (total) 4,000 4,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 27 IRC Handout 12-5-2019

USSGL Crosswalk - Reclassified Balance Sheet

Line No.

USSGL 

Acct. USSGL Account Title FPA

The General 

Fund 

1 Assets

3 Federal 

 

3.1 Fund balance with Treasury (RC 40)/1 (101000) 95,000 - 

 

3.12 Asset for agency's custodial and non-entity liabilities (RC 46)/1 - (4,000)

 

3.14 Total federal assets 

This line is calculated. Equals sum of lines 3.1 through 3.13. 95,000 (4,000)

 

4 Total assets 

This line is calculated. Equals sum of lines 2.9 and 3.14. 95,000 (4,000)

 

5 Liabilities: 

 

6 Non-federal 

 

7.12 Liability for fund balance with Treasury (RC 40)/1 - 95,000 

 

7.14 Total federal liabilities 

This line is calculated. Equals sum of lines 7.1 through 7.13. 95,000 

 

8 Total liabilities 

This line is calculated. Equals sum of lines 6.10 and 7.14. 95,000 

 

9 Net position: 

 

9.2 Net Position - funds other than those from dedicated collections 95,000 (99,000)

10 Total net position

This line is calculated. Equals sum of lines 9.1 and 9.2. 95,000 (99,000)

11 Total liabilities and net position

This line is calculated. Equals sum of lines 8 and 10. 95,000 (4,000)
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 28 IRC Handout 12-5-2019

USSGL Crosswalk - Reclassified Statement of Net Cost

Line 

No.

USSGL 

Acct. USSGL Account Title FPA

The 

General 

Fund

1 Gross cost

2 Non-federal gross cost (610000) 4,000 0

 

6 Total non-federal gross cost 

This line is the sum of lines 2 through 5. 4,000 0

 

9 Department total gross cost 

15 Net cost of operations

This line is the result of subtracting line 14 from line 9. 4,000 0
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 29 IRC Handout 12-5-2019

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Line 

No.

USSGL 

Acct. USSGL Account Title FPA

The 

General 

Fund

7 Budgetary financing sources: 

 

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1 (310100, 310600) 99,000 

 

7.2 Appropriations used (RC 39) (310700) (4,000)

 

7.3 Appropriations expended (RC 38) / 1 (570000) 4,000 

 

7.15 Warrants issued (RC 41) (320100, 320600) (99,000)

 

7.16 Appropriations outstanding - used (RC 39) (320700) 4,000 

 

7.17 General Fund of the U.S. Government financed appropriations - expended (RC 38) / 1 (570005) (4,000)

 

7.20 Total budgetary financing sources 

This line is calculated. Equals sum of lines 7.1 through 7.19. 99,000 (99,000)

9 Net cost of operations (+/-) (4,000) - 

10 Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 8.11, and 9. 95,000 (99,000)
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 30 IRC Handout 12-5-2019

Appropriations Provided by a Continuing Resolution

Situation 2
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 31 IRC Handout 12-5-2019

QTR 1 Situation 2

1A & B. To record an agencies’ Fund Balance With Treasury under a continuing resolution as determined by OMB’s automatic 

apportionment bulletin. No warrants processed.

1A To record the annualized amount under a continuing resolution and associated accounts receivable. 

QTR 1 FPA (F 1XX) FPA Unavailable

Receipt Account

Debit Credit Debit Credit TC

Budgetary Entry

411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts 

445000 Unapportioned Authority 

Proprietary Entry

139000 (F) Appropriated Dedicated Collections Receivable 

573500 (F) Appropriated Dedicated Collections to be Transferred In 

573600 (F) Appropriated Dedicated Collections to be Transferred Out

299200 (F) Appropriated Dedicated Collections Liability

100,000

24,953

100,000

24,953

24,953

24,953

A196

A184

A556

General Fund of the U.S. Government (099) With FPA With FPA Unavailable 

Receipt Account

Budgetary Entry

None

Proprietary Entry

None

N/A N/A N/A N/A
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 32 IRC Handout 12-5-2019

1B. To record authority temporarily unavailable under a CR.

QTR 1 FPA (F 1XX) FPA Unavailable

Receipt Account

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

439500 Authority Unavailable Pursuant to Public Law 

Proprietary Entry

None

75,047

75,047

N/A N/A

A128

General Fund of the U.S. Government (099) With FPA With FPA 

Unavailable Receipt 

Account

Budgetary Entry

None

Proprietary Entry

None

N/A N/A N/A N/A

Transactions 1A and 1B (together), identify the amount available under a CR and should occur simultaneously.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 33 IRC Handout 12-5-2019

1C.To record budget authority automatically apportioned by OMB CR bulletin and available for allotment. 

QTR 1 FPA (F 1XX) FPA Receipt 

Account

Debit Credit Debit Cr TC

Budgetary Entry

445000 Unapportioned Authority 

451000 Apportionments 

Proprietary Entry

None

24,953

24,953

A116

General Fund of the U.S. Government (099) With FPA With FPA Receipt 

Account

Budgetary Entry

None

Proprietary Entry

None

N/A N/A N/A N/A
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 34 IRC Handout 12-5-2019

Note, the receipt account had a beginning balance of FBWT and Cumulative Results of Operation of $100,000. No statements are 

illustrated in this scenario for period 03.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 35 IRC Handout 12-5-2019

QTR 2 Situation 2 Period 04

The CR, passed in Quarter 1 has expired and the agency has received notification that the CR has been extended for an additional 

30 days. The amount available for obligation under the extension is $8,408. The annualized level of the appropriation provided 

under the CR is unchanged.

1. To adjust the authority temporarily unavailable and associated accounts receivable. 

QTR 2 FPA (F 1XX) FPA Receipt 

Account (F1X1)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public

 445000 Unapportioned Authority 

Proprietary Entry

139000 (F) Appropriated Dedicated Collections Receivable 

573500 (F) Appropriated Dedicated Collections to be Transferred In 

573600 (F) Appropriated Dedicated Collections to be Transferred Out

299200 (F) Appropriated Dedicated Collections Liability

8,408

8,408

8,408

8,408

8,408

8,408

A128

A184

A556

General Fund of the U.S. Government (099) With FPA With FPA Receipt 

Account

Budgetary Entry

None

Proprietary Entry

None

N/A N/A N/A N/A
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 36 IRC Handout 12-5-2019

Note, the receipt account had a beginning balance of FBWT and Cumulative Results of Operation of $100,000. No statements are 

illustrated in this scenario for period 04.
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 37 IRC Handout 12-5-2019

QTR 2 Period 06 (Situation 2)

1A & B To record enactment of the appropriation via the approval and processing of the appropriation warrant by 

Treasury. Note there is a 1,000 temporary reduction.

1A. To record the enactment of the appropriation via the approval and processing of the appropriation warrant by Treasury.

QTR 2 FPA (F 1XX) FPA Unavailable 

Receipt Account

(F1X1)

Debit Credit Debit Credit TC

Budgetary Entry

439500 Authority Unavailable Pursuant to Public

 445000 Unapportioned Authority 

Proprietary Entry

None

66,639

66,639

A128R

General Fund of the U.S. Government (099) With FPA With FPA 

Unavailable Receipt 

Account

Budgetary Entry

None

Proprietary Entry

None

N/A N/A N/A N/A
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 38 IRC Handout 12-5-2019

1B Record the approval and processing of the appropriation warrant by Treasury.

QTR 2 FPA (F 1XX) FPA 

Unavailable 

Receipt 

Account (F1X1)

Debit Credit Debit Credit TC

Budgetary Entry

None

Proprietary Entry

573500 (F) Appropriated Dedicated Collections to be Transferred In

 (RC 07) 

139000 (F) Appropriated Dedicated Collections Receivable

 (RC 27)

101000 (G) Fund Balance With Treasury (RC 40)

574000 (F) Appropriated Dedicated Collections Transferred In

 (RC 07)

299200 (F) Appropriated Dedicated Collections Liability (RC 27)

573600 (F) Appropriated Dedicated Collections to be 

Transferred Out (RC 07)

574500 (F) Appropriated Dedicated Collections Transferred Out (RC 40)

101000 (G) Fund Balance With Treasury (RC 40)

33,361

100,000

33,361

100,000

33,361

100,000

33,361

100,000

A184R

A184

A556R

A183

General Fund of the U.S. Government (099) With FPA With FPA 

Unavailable

Receipt Account

Budgetary Entry

None

Proprietary Entry

201000 (F) Liability for Fund Balance With Treasury (RC 40)

 201000 (F) Liability for Fund Balance With Treasury (RC 40) 100,000

100,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 39 IRC Handout 12-5-2019

1C To record a temporary reduction of unobligated balance derived from special fund receipts.

QTR 1 FPA (F 1XX) FPA Unavailable

Receipt Account

(F1X1)

Debit Credit Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority 

438800 Temporary Reduction of Appropriation from 

 Unavailable Receipts, Prior-Year Balance 

Proprietary Entry

574500 (F) Appropriated Dedicated Collections Transferred Out (RC 07)

101000 (G) Fund Balance With Treasury (RC 40)

101000 (G) Fund Balance With Treasury

574000 (F) Appropriated Dedicated Collections Transferred In (RC 07) 

1,000

1,000

1,000

1,000

1,000 

1,000

A189

A185

General Fund of the U.S. Government (099) With FPA With FPA Unavailable

Receipt Account

Budgetary Entry

None

Proprietary Entry

201000 (F) Liability for Fund Balance With Treasury (RC 40)

 201000 (F) Liability for Fund Balance With Treasury (RC 40)

1,000

1,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 40 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 41 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 42 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 43 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 44 IRC Handout 12-5-2019

STATEMENT OF BUDGETARY RESOURCES

FPA Unavail. Receipt 

Account

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411300, 438800) 99,000 N/A

1910 Total budgetary resources (calc.) 99,000

Status of budgetary resources:

2204 Apportioned, unexpired account (451000) 24,953

2404 Unapportioned, unexpired accounts (445000) 74,047

2412 Unexpired unobligated balance, end of year (calc.) 99,000

2490 Unobligated balance, end of year (total) 99,000

2500 Total budgetary resources (calc.) 99,000

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 0

4210 Agency outlays, net (discretionary and mandatory) 0
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 45 IRC Handout 12-5-2019

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND 

BUDGET PROGRAM AND FINANCING SCHEDULE

FPA Unavail. Receipt Account

Line 

No.

Budgetary Resources SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200) 0 N/A N/A

Budget authority:

Appropriations:

Discretionary:

1101 Appropriation (411300) 100,000 100,000

Adjustments:

1133 Unobligated balance of appropriations temporarily reduced (-)

(438800)

1,000 1,000

1160 Appropriation, discretionary (total) (calc.) 99,000 99,000

1900 Budget authority (total) (calc.) 99,000 99,000

1910 Total budgetary resources (calc.) 99,000 99,000

Memorandum (non-add) entries:

1941 Unexpired unobligated balance, end of year (445000, 451000) 99,000

STATUS OF BUDGETARY RESOURCES

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in current period (451000) 24,953

2403 Other (445000) 74,047

2412 Unexpired unobligated balance: end of year (calc) 99,000

2490 Unobligated balance, end of year (total) (calc.) 99,000 -

2500 Total Budgetary resources (calc.) 99,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 46 IRC Handout 12-5-2019

Memorandum (non-add) entries:

2501

Subject to apportionment – excluding anticipated amounts (44500, 

451000) 99,000 -

2503

Direct unobligated balance, end of year – excluding anticipated 

amounts (445000, 451000) 99,000

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200) 4,000 4,000

3020 Outlays (gross) (-) (490200) (4,000) (4,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 99,000 99,000

4010 Outlays from new discretionary authority (490200) 0 0

4020 Outlays, gross (total) (calc.) 0 0

4070 Budget authority, net (discretionary) (calc.) 99,000 99,000

4080 Outlays, net (discretionary) (calc.) 0 0

4180 Budget authority, net (total) 99,000 99,000

4190 Outlays, net (total) 99,000 99,000
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 47 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 48 IRC Handout 12-5-2019
Appropriations Provided by a Continuing Resolution Guidance

Effective 2020

 Page 49 IRC Handout 12-5-2019