*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.*

*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.*

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

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

3. To record allotment of authority.  

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

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

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

7. Payment schedule certified and confirmed.

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.  

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

10. To record allotment of authority.  

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

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

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

14. Payment schedule certified and confirmed.

**Pre - Closing Adjusted Trial Balance**

**YEAR 1**

###### Closing Entries

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

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

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

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

**Post- Closing Trial Balance**

**YEAR 1**

###### 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

**Department/Agency/Reporting Entity**

**CONSOLIDATED BALANCE SHEET**

**As of September 30, YEAR 1**

**(in dollars/thousands/millions)**

**Assets (Note 2)**

###### Intragovernmental:

15. Total Assets0

**Liabilities (Note 12)**

27. Total Liabilities0

**Net position:**

31. Total net position0

32. Total liabilities and net position0

# 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

**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 OperationsAppropriations

**Budgetary Financing Sources:**

4. Appropriations Received (3101E)                             01,500

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

**Other Financing Sources:**

16. Total Financing Sources1,500       0

17. Net Cost of Operations1,500       0

18. Ending Balances       0       0

# 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

**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

� OMB Circular  No. A-11 (2004), Section 20.3

� OMB Circular No.  A-11 (2004), Section 120.39

PAGE  

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Original date:  11/29/01

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