Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 1

A supplemental appropriation is an appropriation enacted subsequent to a regular 

annual appropriations act, when the need for funds is too urgent to be postponed until the 

next regular annual appropriations act.1

Requests are submitted anticipating the need for supplemental authority only under 

exceptional circumstances as authorized by law. The Antideficiency Act permits 

apportionments to be made that indicate the need for supplemental budget authority only 

when:

 Laws have been enacted, subsequent to the transmittal to the Congress of the 

budget request that require expenditures beyond administrative control.

 Emergencies arise involving (1) the safety of human life, (2) the protection of 

property, or (3) the immediate welfare of individuals in cases where an 

appropriation that would allow the U.S. to pay, or contribute to, amounts 

required to be paid to individuals in specific amounts fixed by law or under 

formulas prescribed by law, is insufficient.

 Supplemental appropriations are required to permit payment of such pay 

increases as may be granted pursuant to law to civilian officers and 

employees (including prevailing rate employees whose compensation is fixed 

and adjusted from time to time in accordance with prevailing wage rates) and 

to retired and active military personnel.2

1. To record the enactment of an annual appropriation and receipt of warrant. 

YEAR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 1,000

CR 4450 Unapportioned Authority 1,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

CR 3101 Unexpended Appropriations – Appropriations

 Received 1,000

TC 

A104

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

YEAR 1

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

CR 4510 Apportionments 1,000

Proprietary Entry

None

TC 

A116

 1 OMB Circular No. A-11 (2004), Section 20.3 2 OMB Circular No. A-11 (2004), Section 120.39
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 2

3. To record allotment of authority. 

YEAR 1

Budgetary Entry

DR 4510 Apportionments 1,000

CR 4610 Allotments – Realized Resources 1,000

Proprietary Entry

None

TC 

A120

4. Purchase request for $1,000, was approved. (Commitment)

YEAR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 1,000

CR 4700 Commitments – Programs Subject 

 to Apportionment 1,000

Proprietary Entry

None

TC 

B202

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

YEAR 1

Budgetary Entry

DR 4700 Commitments – Programs Subject 

 to Apportionment 1,000

 CR 4801 Undelivered Orders – Obligations, Unpaid 1,000

Proprietary Entry

None

TC 

B204

6. To record delivery of goods and accrue a liability.

YEAR 1

Budgetary Entry

DR 4801 Undelivered Orders – Obligations, Unpaid 1,000

CR 4901 Delivered Orders – Obligations, Unpaid 1,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,000

CR 2110 Accounts Payable 1,000

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000

TC 

B302

B134
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 3

7. Payment schedule certified and confirmed.

YEAR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 1,000

CR 4902 Delivered Orders- Obligations, Paid 1,000

Proprietary Entry

DR 2110 Accounts Payable 1,000

CR 1010 Fund Balance With Treasury 1,000

TC 

B110

A supplemental appropriation (annual) of $500 was enacted to cover the excess 

obligations for supplies not covered by the current year appropriation.

8. To record the enactment of a supplemental appropriation (annual) and receipt of 

warrant. 

YEAR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 500

CR 4450 Unapportioned Authority 500

Proprietary Entry

DR 1010 Fund Balance With Treasury 500

CR 3101 Unexpended Appropriations – Appropriations 

 Received 500

TC 

A104

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

YEAR 1

Budgetary Entry

DR 4450 Unapportioned Authority 500

CR 4510 Apportionments 500

Proprietary Entry

None

TC 

A116

10. To record allotment of authority. 

YEAR 1

Budgetary Entry

DR 4510 Apportionments 500

CR 4610 Allottments – Realized Resources 500

Proprietary Entry

None

TC 

A120
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 4

11. Purchase request for $500, was approved. (Commitment)

YEAR 1

Budgetary Entry

DR 4610 Allottments – Realized Resources 500

CR 4700 Commitments – Programs Subject

 to Apportionment 500

Proprietary Entry

None

TC 

B202

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

YEAR 1

Budgetary Entry

DR 4700 Commitments – Programs Subject

 to Apportionment 500

CR 4801 Undelivered Orders Obligations – Unpaid 500

Proprietary Entry

None

TC 

B204

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

YEAR 1

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 500

CR 4901 Delivered Orders – Obligations, Unpaid 500

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 500

CR 2110 Accounts Payable 500

DR 3107 Unexpended Appropriations - Used 500

CR 5700 Expended Appropriations 500

TC 

B302

B134

14. Payment schedule certified and confirmed.

YEAR 1

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 500

CR 4902 Delivered Orders- Obligations, Paid 500

Proprietary Entry

DR 2110 Accounts Payable 500

CR 1010 Fund Balance With Treasury 500

TC 

B110
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 5

Pre - Closing Adjusted Trial Balance

YEAR 1

YEAR 1 Debit Credit

Budgetary

4119

4450

4510

4610

4700

4801

4901

4902

Total

Proprietary

1010

2110

3101

3107

5700

6100

Total

1,500

 

 0

1,500

 0

 

 

1,500

 

1,500

3,000

 

 0

 0

 0

 0

 0

 0

1,500

1,500

 0

1,500

 

1,500

 0

3,000

Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to 

cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 1,500

CR 6100 Operating Expense/Program Costs 1,500

DR 5700 Expended Appropriations 1,500

 CR 3310 Cumulative Results of Operations 1,500

TC 

F228

2. To record the consolidation of actual net-funded resources.

Budgetary Entry

DR 4201 Total Actual Resources - Collected 1,500

CR 4119 Other Appropriations Realized 1,500

Proprietary Entry

None

TC 

F204
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 6

3. To record the closing of Expended Authority - Paid.

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 1,500

CR 4201 Total Actual Resources - Collected 1,500

Proprietary Entry

None

TC 

F214

4. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations

 Received 1,500

CR 3107 Unexpended Appropriations - Used 1,500

TC 

F233

Post- Closing Trial Balance

YEAR 1

YEAR 1 Debit Credit

Budgetary

None

Proprietary

None
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 7

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

(YEAR-END)

YEAR 1

BUDGETARY RESOURCES 

1. Budget Authority:

 A. Appropriations received (4119E) 1,500

7. Total Budgetary Resources 1,500

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred:

 A. Direct (4902E) 1,500

11. Total Status of Budgetary Resources 1,500

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays: 

A. Disbursements (4902E) 1,500

USSGL 2108 Year-end Closing Statement

YEAR 1

Column 5 (1010E) 0

Column 11 (4610E) 0
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 8

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, YEAR 1

(in dollars/thousands/millions)

Assets (Note 2)

Intragovernmental:

15. Total Assets 0

Liabilities (Note 12)

27. Total Liabilities 0

Net position:

31. Total net position 0

32. Total liabilities and net position 0

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Program Costs:

Program A:

1. Intragovernmental gross costs (6100E) 1,500

3. Intragovernmental net costs 1,500

7. Total net cost 1,500

10. Net Cost of Operations 1,500
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 9

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Cumulative Results Unexpended

of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations Received (3101E) 0 1,500

7. Appropriations Used (5700/3107E) 1,500 (1,500)

Other Financing Sources:

16. Total Financing Sources 1,500 0

17. Net Cost of Operations 1,500 0

18. Ending Balances 0 0
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 10

Department/Agency/Reporting Entity

COMBINED STATEMENT OF FINANCING

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations incurred (4902 E) 1,500

5. Net Obligations (1..4) 1,500

11. Total Resources Used to Finance Activities (5+10) 1,500

Resources Used to Finance Items not Part of the Net Cost of Operations

15. Resources that Finance the Acquisition of Assets or 

Liquidation of Liabilities 0

17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) 0

18. Total Resources Used to Finance the 

Net Cost of Operations (11-17) 1,500

Components of the Net Cost of Operations That Will Not Require

Or Generate Resources in the Current Period:

29. Total Components of the Net Cost of Operations 

That Will Not Require Or Generate Resources in 

the Current Period 0

30. Net Cost of Operations (18+29) 1,500
 

 

Supplemental Appropriation Scenario

Original date: 11/29/01

Revised 6/17/05, per TFM S2 04-02, 2004 Crosswalks

Page 11

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total New Obligations (4902E) 1,500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New Budget Authority, (gross) (sum 4000....6962) 1,500

2395 Total new obligations (same as 1000, opposite sign) (1,500)

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 1,500

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000) 1,500

7320 Total Outlays (gross) (4902E) (1,500)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 1,500

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget Authority (net) (sum 2200 - (8800..8865), 8895, 8896) 1,500

9000 Outlays (net) (sum (8690..8698) - (8800..8845)) 1,500