ࡱ > w z d e f g h i j k l m n o p q r s t u v [ } bjbjضض > bb B# B# B# B# B# V# V# V# 8 # Z+ ) V# >U >U TU TU TU V V V $ h B# V V V V V B# B# TU TU H ͯ BY BY BY V 6 B# TU B# TU BY V BY BY f v TU put W B P ~ 0 6 @ Y . v v B# h V V BY V V V V V BY V V V V V V V V V V V V V V V V " : GUIDE FOR BASIC ACCOUNTING AND REPORTING FOR UPWARD AND DOWNWARD ADJUSTMENTS TO PRIOR YEAR OBLIGATIONS (Effective Fiscal Year 2018) GENERAL LEDGER AND ADVISORY BRANCH FISCAL ACCOUNTING OPERATIONS BUREAU OF THE FISCAL SERVICE U.S. DEPARTMENT OF THE TREASURY Version NumberDate Description of ChangeEffective USSGL TFM1.02005Original VersionNot in Archives2.009/01/2018Updated Transaction Codes, financial statements and appendicesBulletin 2017-16 Overview This guide is designed for those who: Prepare agency Financial and non-Financial statements; Audit the agency financial statements; Manage or provide service to participants in upward and downward adjustments Design and maintain computer systems for financial programs; Instruct others in basic accounting and reporting. In order to understand and gain the most from this guide, users must have a working knowledge of the following: Budgetary and proprietary accounting, reporting, and terminology; The United States Standard General Ledger (USSGL) accounts for basic multiyear and annual appropriations, revolving fund and Special and Trust Funds The concepts of Federal credit program accounting and reporting, fund structures, and terminology. Scenario Assumptions Scenarios can vary depending on many variables. Below is clarifying guidance to assist in the identification of an upward or downward adjustment. In general, the status of the appropriation (unexpired vs. expired) is not used as a basis for determining upward or downward adjustments. This scenario can be applied to annual, no year as well as multiple year appropriations. This scenario occurs as a two year multiyear appropriation. The basis for determining whether a transaction should be classified as an upward or downward adjustment depends on the specific event and the fiscal year of the adjustment. Upward and downward adjustments are based strictly on dollar value adjustments. An error or mistake does not constitute an upward or downward adjustment. In addition, changes to the budget/accounting structure (i.e. object class, direct/reimbursable indicator, budget (cost) center, program, Federal/nonfederal indicator, vendor code, etc. [within a TAFS]) does not constitute an upward or downward adjustment. Reference to OMB guidance Appendix F of OMB Circular No. A-11. Unexpired and Expired Phase TAS: Upward and downward adjustments occur in subsequent years (year two and later), year one and year two are unexpired. The upward or downward adjustments are to be recorded in year two if the original transaction occurred in year one. Recovery of prior year Obligations: During the expired phase the upward and downward adjustments occur in subsequent years (year two and later) when year one was unexpired and year two was expired whereby expired unobligated balances are available for upward adjustments of obligations (obligated or paid). Unpaid: Upward and downward adjustments of prior year unpaid obligations occur in subsequent years (year two and later), even if year one and year two are unexpired. Refunds of Prior Year Paid Obligations: Downward adjustments of prior year paid obligations should occur in subsequent years (year two and later). Original disbursement adjustments in year one (first year of disbursement) do not require a downward adjustment. Prior Year Budgetary entries: All budgetary accounts with the GTAS domain value is X where applicable unless otherwise specified The Chart of Accounts and beginning trial balance will be the same for all years, and the outstanding orders differently illustrated for each TAS Year. The scenario highlights events that occur during the second year of a two year appropriation as well as the third, fourth, and fifth year (expired) of the appropriation. The assumption is that funds have been apportioned and allotted through year five. Matching USSGL Section III Transaction Codes are shown at the end of the description and/or in the Table for each entry. Where necessary, a new transaction Code is proposed and shown in italics. This scenario does not include entries for cancellations. Several blocks of Purchase Order numbers are used in the scenario. PO numbers falling in the range of 10 through 50 are used for Purchase Orders that were outstanding at the beginning of the first year. Purchase Order numbers 101, 102, 103, and 104 are used for transactions that occurred in Year two of the two year appropriations. No new POs were incurred in Year two. CHART OF ACCOUNTS Listing of USSGL Accounts Used in This Scenario Account NumberAccount TitleBudgetary420100Total Actual Resources Collected431000Anticipated Recoveries of Prior-Year Obligations445000Unapportioned Authority459000Apportionments - Anticipated Resources - Programs Subject to Apportionment461000Allotments Realized Resources465000Allotments Expired Authority480100Undelivered Orders Obligations, Unpaid480200Undelivered Orders - Obligations, Prepaid/Advance487100Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries487200Downward Adjustments of Prior-Year Prepaid/Advance Unexpended - Obligations, Refunds Collected488100Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid488200Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced490100Delivered Orders Obligation, Unpaid490200Delivered Orders Obligation, Paid 497100Downward Adjustments of Prior-Year Unpaid Delivered Orders Obligations, Recoveries497200Downward Adjustments of Prior-Year Paid Delivered Orders- Refunds Collected498100Upward Adjustments of Prior-Year Delivered Orders-Obligations, Unpaid498200Upward Adjustments of Prior-Year Delivered Orders-Obligations, Paid Account NumberAccount TitleProprietary101000Fund Balance With Treasury131000Accounts Receivable 141000Advances and Prepayments 211000Accounts Payable 310000Unexpended Appropriations Cumulative310100Unexpended Appropriations Appropriations Received310700Unexpended Appropriations Used570000Expended Appropriations 610000Operating Expenses/Program Costs679000Other Expenses not Requiring Budgetary Resources USSGL TAS Scenario TRIAL BALANCE BEGINNING OF SECOND YEAR AFTER INITIAL APPORTIONMENT AND ALLOTMENT Trial Balance Beginning After Initial Apportionment and Allotment (Second Year) Accounts Budgetary Debit Credit 420100 Total Actual Resources-Collected 34,500 431000 Anticipated Recoveries of Prior-Year Obligations 2,680 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 2,680 461000 Allotments 5,980 480100 Undelivered Orders - Obligations , Unpaid 21,800 480200 Undelivered Orders Obligations, Prepaid/Advanced 2,220 490100 Delivered Orders Obligation, Unpaid 4,500 TOTAL 37,180 37,180 Proprietary Debit Credit 101000 Fund Balance with Treasury 32,280 141000(F) Advances and Prepayments 2,000 141000(N) Advances and Prepayments 220 211000(F) Accounts Payable 4,500 310000 Unexpended Appropriations Cumulative 30,000 TOTAL 34,500 34,500 480100 Undelivered Orders Obligations, Unpaid PO#10 = 7,000 Fed PO#15 = 600 NFed PO#20 = 5,000 NFed PO#25 = 1,200 Fed PO#30 = 8,000 NFed 480200 Undelivered Orders - Obligations, Paid PO#40 = 2,000 Fed PO#45 = 220 NFed 490100 Delivered Orders Obligation, Unpaid PO#50 = 4,500 Fed UNPAID Due to a dollar value contract modification adjustment, PO#10 increases from $7,000 to $8,600. No goods and services were delivered. Post an upward adjustment to Undelivered Orders Obligations, Unpaid USSGL Account 488100. Budgetary EntryDRCR TC461000 Allotments Realized Resources1,600 488100 Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid1,600D114Proprietary EntryNone Goods and Services delivered for $9,000 against PO#10 for $8,600. Post an upward adjustment to Undelivered Orders Obligations, Unpaid USSGL Account 488100. Budgetary Entry DR CR TC461000 Allotments Realized Resources 400 488100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 400 D114480100 Undelivered Orders Obligations, Unpaid 9,000 490100 Delivered Orders Obligation, Unpaid 9,000 B402Proprietary Entry610000(F) Operating Expenses/Program Costs 9,000 211000(F) Accounts Payable 9,000 B402310700 Unexpended Appropriations Used 9,000 570000 Expended Appropriations 9,000 B134 Goods and services delivered for $655 against PO#15 for $600. Post an upward adjustment to Undelivered Orders - Obligations, Unpaid USSGL Account 498100. Budgetary Entry DR CR TC461000 Allotments Realized Resources 55 488100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 55 D114480100 Undelivered Orders Obligations, Unpaid 655 490100 Delivered Orders Obligation, Unpaid 655 B402Proprietary Entry610000(N) Operating Expenses/Program Costs 655 211000(N) Accounts Payable 655 B402310700 Unexpended Appropriations Used 655 570000 Expended Appropriations 655 B134 4a. Delivered a progress billing for $330 against PO#25 for $1,200. Budgetary Entry DR CR TC480100 Undelivered Orders Obligations, Unpaid 330 490100 Delivered Orders Obligation, Unpaid 330 B402 Proprietary Entry610000(F) Operating Expenses/Program Costs 330 211000(F) Accounts Payable 330 B402310700 Unexpended Appropriations - Used 330 570000 Expended Appropriations330B134 4b. The progress bill is for $30 more than originally anticipated for this portion of the order. No payment made at this time. Post an upward adjustment to Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid USSGL Account 488100. Budgetary Entry DR CR TC461000 Allotments Realized Resources 30 488100 Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid 30 D114 Due to a dollar value contract modification adjustment, PO#20 is reduced from $5,000 to $4,700. No goods or services delivered. Post a downward adjustment to Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries USSGL Account 487100. Budgetary Entry DR CR TC487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries 300 D134 431000 Anticipated Recoveries of Prior-Year Obligations300459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment300 461000 Allotments Realized Resources 300 A122Proprietary EntryNone Goods, services delivered for $2,700 against PO#20 for $4,700. Post a downward adjustment to Downward Adjustments of Prior Prior-Year Unpaid Undelivered Orders Obligations, Recoveries USSGL Account 487100. Budgetary Entry DR CR TC487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries 2,000 D134 A122 B402 B134 431000 Anticipated Recoveries of Prior-Year Obligations2,000459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment2,000 461000 Allotments Realized Resources 2,000 480100 Undelivered Orders Obligations, Unpaid2,700 490100 Delivered Orders Obligation, Unpaid 2,700 Proprietary Entry610000(N) Operating Expenses/Program Costs 2,700 211000(N) Accounts Payable 2,700 310700 Unexpended Appropriations -Used 2,700 570000 Expended Appropriations 2,700 Due to a dollar value contract modification adjustment, a previously unrecorded obligation of $4,000 - PO#101 is discovered. No goods, services or invoice delivered. The obligation is properly chargeable to the prior year. Budgetary Entry DR CR TC461000 Allotments Realized Resources 4,000 B306 480100 Undelivered Orders Obligations, Unpaid 4,000 Proprietary EntryNoneGoods and services of $4,000 are delivered for PO#101. Note: This transactions represents an adjustment to a current year Unpaid obligation. Budgetary Entry DR CR TC480100 Undelivered Orders Obligations, Unpaid 4,000 B402 B134 490100 Delivered Orders Obligation, Unpaid 4,000 Proprietary Entry610000(F) Operating Expenses/Program Costs 4,000 211000(F) Accounts Payable 4,000 310700 Unexpended Appropriations - Used 4,000 570000 Expended Appropriations 4,000 An error was discovered recording PO#101 in Year 2. Purchase Order should have been recorded on line 2 versus Line 1 of contract. Additionally, the budget (cost) center and object class were incorrect in the budget/accounting structure. Based on the error no dollar value contract value changed. Therefore, this does not constitute a dollar value contract modification adjustment justifying an upward or downward adjustment of a prior year obligation. Budgetary Entry DR CR TCNoneProprietary EntryNone PAID Goods and services of $4,000 are paid for PO#101. Payment of a previously recorded unpaid obligation is not an adjustment. Budgetary Entry DR CR TC490100 Delivered Orders Obligation, Unpaid 4,000 490200 Delivered Orders Obligation, Paid 4,000 B110Proprietary Entry211000(F) Accounts Payable 4,000 101000 Fund Balance with Treasury 4,000 11. Due to a dollar value contract modification adjustment, PO#30 decreased by $80 in Year 2. No goods and services are delivered. Post Downward Adjustments of Prior-Year Unpaid Undelivered Orders- Obligations, Recoveries. Budgetary Entry DR CR TC487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders- Obligations, Recoveries 80 D134 A122 431000 Anticipated Recoveries of Prior-Year Obligations80459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment80 461000 Allotments Realized Resources80Proprietary EntryNone. 12. The $80 dollar value contract modification adjustment was determined to be incorrect in Year 2 and should have only been a $50 decrease to PO#30. No goods and services have been delivered. Post a reversal of the Downward Adjustments of Prior-Year Unpaid Undelivered Orders- Obligations, Recoveries (previously recorded in transaction 11, in Year 2). Note: Even though there is a possibility of an abnormal balance in Year 2 with USSGL 487100, the documentation supporting the adjustment is the contract modification to Year 2, in this situation the GTAS prior year adjustment domain value is P. Budgetary Entry DR CR TC461000 Allotments Realized Resources 30 D120R 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders- Obligations, Recoveries30Proprietary EntryNone. PRE-CLOSING ENTRIES SECOND YEAR PC1. Close Anticipated Recoveries of Prior Year Obligations Budgetary Entry DR CR TC459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 300 F112 431000 Anticipated Recoveries of Prior-Year Obligations300Proprietary EntryNone Pre closing Adjusted Trial Balances (Second Year)AccountsBudgetaryDebitCredit420100 Total Actual Resources-Collected34,500461000 Allotments Realized Resources2,245480100 Undelivered Orders Obligations, Unpaid9,115480200 Undelivered Orders Obligations, Prepaid/Advanced2,220487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders- Obligations, Recoveries2,350488100 Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid2,085490100 Delivered Orders Obligation, Unpaid17,185490200 Delivered Orders Obligation, Paid4,000TOTAL36,85036,850ProprietaryDebitCredit101000 Fund Balance with Treasury28,280141000(F) Advances and Prepayments 2,000141000(N) Advances and Prepayments 220211000(N) Accounts Payable 3,355211000(F) Accounts Payable 13,830310000 Unexpended Appropriations Cumulative30,000310700 Unexpended Appropriations16,685570000 Expended Appropriations16,685610000(F) Operating Expenses/Program Costs 13,330610000(N) Operating Expenses/Program Costs3,355TOTAL63,87063,870 BALANCE SHEET Line No.Assets:Intragovernmental1.Fund Balance with Treasury (101000E)28,2805.Other (141000(F))2,0006.Total intragovernmental30,28014.Other (141000(N))22015.Total assets30,500Liabilities:Intragovernmental17.Accounts Payable (211000(F))13,83020.Total Intragovernmental13,83021.Accounts payable (210000(N))3,355Total liabilities17,185Net Position:31.Unexpended Appropriations-All Other Funds 13,31533.Cumulative results of operations-All Other Funds (570000E, 610000E)-35.Total Net Position All Other Funds13,31537.Total liabilities and net position30,500 STATEMENT OF NET COSTLine No.Gross Program Costs1.Gross costs (610000E) 16,6852.Less: earned revenue -3.Net program costs16,6855.Net Program Costs including Assumption Changes16,6858.Net cost of operations16,685 STATEMENT OF CHANGES IN NET POSITIONLine No.Cumulative Results from Operations:Budgetary Financing Sources:5.Appropriations used (570000E)16,68514.Total Financing Sources (calc.) 16,68515.Net Cost of Operations (+/-) (16,685)16.Net Change (calc.)-17.Cumulative Results of Operations (calc.)-Unexpended Appropriations:18.Beginning Balance (310000E)30,00020.Beginning balance, as adjusted 30,000Budgetary Financing Sources:24.Appropriations used (310700E) (16,685)25.Total Budgetary Financing Sources (calc.) (16,685)26.Total Unexpended Appropriations (calc.)13,31527.Net Position (calc.)13,315 STATEMENT OF BUDGETARY RESOURCESLine No.Budgetary resources1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B,490100B)5,980 1020Adjustment to unobligated balance brought forward, Oct 1 (487100E)01020.5Unobligated balance brought forward, Oct 1, as adjusted (calc.)5,9801021Recoveries of Prior Year Unpaid Obligations (487100E)2,3501051Unobligated balance from prior year budget authority, net This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, and 10438,3301910Total budgetary resources (calc.)8,330 Status of budgetary resourcesUnobligated balance, end of year:2190New obligations and upward adjustments (total) (Note 31) (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)6,085Unobligated balance, end of year:2204Apportioned: unexpired account (461000E)2,2452412Unexpired unobligated balance, end of year This line is calculated. Equals sum of SBR lines 2204, 2304, and 24042,245 2490Unobligated balance, end of year (total)2,2452500Total budgetary resources (calc.)8,330 Change in obligated balanceUnpaid obligations:3000Unpaid obligations, brought forward Oct 1 (480100B, 490100B)18,3003012New obligations and upward adjustments (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)6,0853020Outlays gross (-) (480200E - 480200B, 490200E)(4,000)3042Recoveries of prior year unpaid obligations (487100E)(2,350)3050Unpaid obligations, end of year (480100E, 487100E, 488100E, 490100E)18,035Memorandum add entries:3100Obligated balance, start of year (+ or -) (calc.)18,3003200Obligated balance, end of year (+ or -) (calc.)18,035Budget Authority and Outlays, Net4185Outlays, gross (discretionary and mandatory) (480200E 480200B, 490200E)4,0004190Outlays, net (total) (discretionary and mandatory) (calc.)4,000 SF 133 AND SCHEDULE P- REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET PROGRAM AND FINANCING SCHEDULESF 133Schedule PLine No.OBLIGATIONS BY PROGRAM ACTIVITY0900Total new Obligations, unexpired accounts6,085BUDGETARY RESOURCESUnobligated balance:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B, 490100B)5,9805,9801020Adjustment to unobligated balance brought forward, Oct 1 (487100E)--1021Recoveries of prior year unpaid obligations2,3502,3501050Unobligated balance (total)8,3308,3301910Total budgetary resources (calc.)8,3301930Total budgetary resources available (calc.)8,330Memorandum (non-add) entries:1940Unobligated balance expiring (-) (461000E)(2,245)STATUS OF BUDGETARY RESOURCESNew obligations and upward adjustments:Direct2001Category A (by Quarter) (480100E- 480100B, 480200E 480200E, 488100E, 490100E-490100B, 490200E)6,0852004Direct obligations (total) (calc)6,0852170New obligations, unexpired accounts6,0852190New obligations and upward adjustments (total) (calc.)6,0852201Allotments Realized Resources2,245 2412Unexpired unobligated balance: end of year (total) (calc.)2,2452500Total budgetary resources (calc.)8,330Memorandum (non-add) entries:2501Subject to apportionment excluding anticipated amounts (465000E, 480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)6,085CHANGE IN OBLIGATED BALANCEUnpaid obligations:3000Unpaid obligations brought forward, Oct 1( 480100B, 490100B)18,30018,3003010New obligations, unexpired accounts6,0856,0853020Outlays (gross) (-) (480200E 480200B, 490200E)(4,000)(4,000)3040Recoveries of prior year unpaid obligations, unexpired accounts (-)(2,350)(2,350)3050Unpaid obligations, end of year (480100E, 487100E, 488100E, 490100E)18,03518,0353100Obligated balance, start of year (+ or -) (calc.)18,3003200 Obligated balance, end of year (+ or -) (calc.)18,03518,035 BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary:Outlays, gross4011Outlays from discretionary balances (480200E 480200B, 490200E)4,0004,0004020Outlays, gross total (calc.)4,0004,0004080Outlays, net (discretionary) (calc.)4,0004,0004190Outlays, net (total) (calc.)4,0004,000 CLOSING ENTRIES FOR SECOND YEAR UNPAID C1. To record the closing of upward adjustments and transfers to undelivered orders obligations, unpaid. Budgetary Entry DR CR TC488100 Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid2,085 480100 Undelivered Orders - Obligations, Unpaid 2,085 F330Proprietary EntryNone C2. To record the closing of downward adjustments and transfers to undelivered orders obligations, unpaid. Budgetary Entry DR CR TC48010 Delivered Orders - Obligations, Unpaid 2,350 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries2,350 F332ProprietaryNone PAID C3. To record the closing of expended authority paid. Budgetary Entry DR CR TC490200 Delivered Orders Obligation, Paid4,000 420100 Total Actual Resources Collected4,000 F314Proprietary EntryNone C4. To record the closing of revenue, expense and other financing source accounts to cumulative results of operations. Budgetary Entry DR CR TCNoneProprietary Entry331000 Cumulative Results of Operations 16,685 F336 610000(F) Operating Expenses/Program Costs 13,330 610000(N) Operating Expenses/Program Costs3,355570000 Expended Appropriations 16,685 331000 Cumulative Results of Operations 16,685 C5. To record closing of fiscal-year activity to unexpended appropriations. Budgetary Entry DR CR TCNoneProprietary Entry310000 Unexpended Appropriation Cumulative 16,685F342 310700 Unexpended Appropriations - Used16,685 C6. To record the closing of unobligated balances to expiring authority. Budgetary Entry DR CR TC461000 Allotments Realized Resources2,245F312 465000 Allotments Expired Authority2,245Proprietary EntryNone Post-Closing Trial Balance End (Second Year)AccountsBudgetaryDebitCredit420100 Total Actual Resources-Collected30,500465000 Allotments Expired Authority2,245480100 Undelivered Orders - Obligations, Unpaid8,850480200 Unexpended Obligations Prepaid/Advance 2,220490100 Expended Authority Unpaid 17,185TOTAL30,50030,500ProprietaryDebitCredit101000 Fund Balance with Treasury28,280141000(F) Advances and Prepayments 2,000141000(N) Advances and Prepayments 220211000(N) Accounts Payable 3,355211000(F) Accounts Payable 13,830310000 Unexpended Appropriation Cumulative13,315TOTAL30,50030,500 480100 Undelivered Orders-Obligations, Unpaid PO#25 = 900 Fed PO#30 = 7,950 NFed 480200 Undelivered Orders - Obligations, Prepaid/Advanced PO#40 = 2,000 Fed PO#45 = 220 NFed 490100 Delivered Orders Obligations, Unpaid PO#10 = 9,000 Fed PO#15 = 655 NFed PO#20 = 2,700 NFed PO#25 = 330 Fed PO#50 = 4,500 Fed THIRD YEAR 13. Advanced payment processed for outstanding PO#30 for $7,950 Budgetary Entry DR CR TC480100 Undelivered Orders-Obligations, Unpaid7,950B308 480200 Undelivered Orders-Obligations, Prepaid/Advanced7,950 Proprietary Entry141000(N) Accounts Payable 7,950 101000 Fund Balance with Treasury 7,950 14. Payment processed for outstanding PO#10 for $9,000 and PO#20 for $2,700. Payment of an outstanding obligation in an expired year is not an adjustment. Budgetary Entry DR CR TC490100 Delivered Orders-Obligations, Unpaid11,700B110 490200 Delivered Orders-Obligations, Paid11,700 Proprietary Entry211000(F) Accounts Payable9,000211000(N) Accounts Payable 2,700 101000 Fund Balance with Treasury 11,700 15. Received dollar value contract modification adjustment for goods and services of a $700 increase to PO#40 (Fed). The goods and services were paid in advance. Post an upward adjustment to Upward Adjustments of Prior-Year Undelivered Orders-Obligations, Prepaid/Advanced USSGL Account 488200. This transaction is a valid adjustment an existing unpaid obligation recorded during the unexpired phase. Budgetary Entry DR CR TC465000 Allotments Expired Authority700D122 488200 Upward Adjustments of Prior-Year Undelivered Orders-Obligations, Prepaid/Advanced700 Proprietary Entry141000(F) Advances and Prepayments 700 101000 Fund Balance with Treasury 700 16. Received dollar value contract modification adjustment for a $40 increase on PO#45. Invoice NOT paid. No goods and services delivered. Post an upward adjustment to Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid USSGL Account 488100. This transaction is a valid adjustment an existing unpaid obligation recorded during the unexpired phase. Budgetary Entry DR CR TC465000 Allotments Expired Authority40D114 488100 Upward Adjustments of Prior-Year Undelivered Orders Obligations, Unpaid40 Proprietary EntryNone 17. Prepaid PO#30 (Non Fed) for $7,950 is reduced to $6,800 and the refund is collected. No goods and services are delivered. Post a downward adjustment to Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders -Obligations Refund Collected USSGL Account 487200. Budgetary Entry DR CR TC487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders -Obligations Refund Collected1,150C130 465000 Allotments Expired Authority 1,150 Proprietary Entry101000 Fund Balance with Treasury1,150 141000(N) Advances and Prepayments 1,150 18. Prepaid PO#40 (Fed) for $2,700 (after transaction #11) is reduced to $2,410. Do not collect refund. Reclassify advance to receivable. No goods or services delivered. Budgetary Entry DR CR TCFor this example, the USSGL does not endorse recording a budgetary resource for Federal refunds receivable.D130Proprietary Entry131000(F) Accounts Receivable 290 141000 (F) Advances and Prepayments 290 19. Prepaid PO#30 for $6,800 will be reduced to $4,950. Do not collect refund. Reclassify advance to a receivable. No goods or services delivered. A budgetary resource cannot be recorded because PO#30 is with a non-Federal entity. Budgetary Entry DR CR TCFor this example, the USSGL does not endorse recording a budgetary resource for non-Federal refunds receivable.D130Proprietary Entry131000(N) Accounts Receivable 1,850 141000(N) Advances and Prepayments 1,850 20. Partial portion of goods and services delivered for $3,200 against PO#30. PO is not complete. Budgetary Entry DR CR TC480200 Undelivered Orders- Obligations, Prepaid/Advanced3,200B604 B134 490200 Delivered Orders-Obligations, Paid 3,200Proprietary Entry610000(N) Operating Expenses/Program Costs 3,200 141000(N) Advances and Prepayments 3,200310700 Unexpended Appropriations Used3,200 570000 Expended Appropriations3,200 NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED FOR EXPIRED YEAR 3 PRE-CLOSING TRIAL BALANCE EXPIRED YEAR 3 BUDGETARYDebitCredit420100 Total Actual Resources-Collected30,500465000 Allotments Expired Authority2,655480100 Undelivered Orders Obligations, Unpaid900480200 Undelivered Orders Obligations, Prepaid/Advanced6,970487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders-Obligations, Refunds Collected1,150488100 Upward Adjustments of Prior-Year Undelivered Orders- Obligations, Unpaid40488200 Upward Adjustments of Prior-Year Undelivered Orders-Obligations, Prepaid/Advanced700490100 Delivered Orders Obligations, Unpaid5,485490200 Delivered Orders Obligations, Paid14,900TOTAL31,65031,650PROPRIETARYDebitCredit101000 Fund Balance with Treasury9,080131000(F) Accounts Receivable 290131000(N) Accounts Receivable 1,850141000(F) Advances and Prepayments 2,410141000(N) Advances and Prepayments 1,970211000(N) Accounts Payable 655211000(F) Accounts Payable 4,830310000 Unexpended Appropriations Cumulative13,315310700 Unexpended Appropriations Used3,200570000 Expended Appropriations3,200610000(N) Operating Expenses/Program Costs 3,200TOTAL22,00022,000 BALANCE SHEETLine No.Assets:Intragovernmental1.Fund Balance with Treasury (101000E)9,0803Accounts Receivable (131000(F))2905.Other (141000(F))2,4106Total Intragovernmental11,7809Accounts Receivable, net (131000(N))1,85014Other (141000(N))1,97015.Total assets15,600Liabilities:Intragovernmental17Accounts Payable (211000(F))4,83020Total Intragovernmental4,83021Accounts payable (211000(N))655Total liabilities5,485Net Position:30.Unexpended Appropriations (310000E) (310700E)10,11533.Cumulative results of operations- All Other Funds (610000E)- 35.Total Net Position All Other Funds10,11536.Total Net Position 10,11537.Total liabilities and net position15,600 STATEMENT OF CHANGES IN NET POSITIONLine No.Gross Program Costs1.Gross costs (610000E) (3,200)2.Less: earned revenue -3.Net program costs(3,200)8.Net cost of operations(3,200)STATEMENT OF CHANGES IN NET POSITIONLine No.Cumulative Results from Operations:Beginning Balances1.Cumulative Results of Operations -Budgetary Financing Sources:5.Appropriations used (570000E)3,20014.Total Financing Sources 3,20015.Net Cost of Operations (+/-) (3,200)16.Net Change -17.Cumulative Results of Operations -Unexpended Appropriations:18.Beginning Balance (310000E) 13,31520.Beginning balance, as adjusted 13,315Budgetary Financing Sources:24.Appropriations used (310700E) (3,200)25.Total Budgetary Financing Sources (3,200)26.Total Unexpended Appropriations 10,11527.Net Position 10,115 STATEMENT OF BUDGETARY RESOURCES Budgetary resourcesLine No.Mandatory:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B,490100B)2,2451020.5Unobligated balance brought forward, Oct 1, as adjusted2,2451043Other changes in unobligated balance1,1501051Unobligated balance from prior year budget authority, net3,3951910Total budgetary resources3,395 Status of budgetary resourcesUnobligated balance, end of year:2190New obligations and upward adjustments (total) (Note 31) (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)7402413Expired unobligated balance, end of year (465000E)2,6552490Unobligated balance, end of year (total)2,6552500Total budgetary resources3,395Change in obligated balanceUnpaid obligations:3000Unpaid obligations, brought forward Oct 1 (480100B, 490100B)18,0353012New obligations and upward adjustments (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)7403020Outlays gross (-) (480200E - 480200B, 490200E)(18,130)3050Unpaid obligations, end of year (480100E, 487100E, 490100E)645Memorandum add entries:3100Obligated balance, start of year (+ or -) This line is calculated. Equals sum of SBR lines 3000, 3006, 3060, and 306618,0353200Obligated balance, end of year (+ or -) This line is calculated. Equals sum of detailed SBR lines 3000, 3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082. Line 3200 also equals the sum of SBR lines 3050 and 3090645Budget Authority and Outlays, Net4176Actual offsetting collections(1,150)4178Recoveries of prior year paid obligations1,1504180Budget Authority, net, (total)-4185Outlays, gross (discretionary and mandatory) (480200E 480200B, 490200E)18,1304187Actual offsetting collections(1,150)4210Outlays, net (total) (discretionary and mandatory)16,9804187Agency outlays, net16,980 SF 133 AND SCHEDULE P- REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & BUDGET PROGRAM AND FINANCING SCHEDULESF 133Schedule PLine No.BUDGETARY RESOURCESUnobligated balance:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B, 490100B)2,2451033Recoveries of prior year paid obligations1,1501050Unobligated balance total3,3951099Expired unobligated balance total 3,3951910Total budgetary resources3,3951930Total budgetary resources availableSTATUS OF BUDGETARY RESOURCESNew obligations and upward adjustments:Direct2001Category A (by Quarter) (480100E- 480100B, 480200E 480200E, 488100E, 490100E-490100B, 490200E)7402004Direct obligations (total)7402180Obligations (upward adjustments), expired accounts (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B)7402190New obligations and upward adjustments (total)7402413Expired unobligated balance, end of year total (46500E)2,6552490Unobligated balance, end of year (total)2,6552500Total budgetary resources3,395Memorandum (non-add entries):2501Subject to apportionment excluding anticipated amounts (465000E, 480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)2,695CHANGE IN OBLIGATED BALANCEUnpaid obligations:3000Unpaid obligations brought forward, Oct 1( 480100B, 490100B)18,03518,0353011Obligations (upward adjustments), expired accounts (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B)7407403020Outlays (gross) (-) (480200E 480200B, 490200E)(18,130)(18,130)3050Unpaid obligations, end of year (480100E, 487100E, 488100E, 490100E)6,3756,3753100Obligated balance, start of year (+ or -)18,03518,0353200Obligated balance, end of year (+ or -)6,3756,375 BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary:Gross budget authority and outlays:4011Outlays from discretionary balances (480200E 480200B, 490200E)18,13018,1304020Outlays, gross total18,13018,1304033Non-Federal sources (-)(1,150)(1,150) 4080Outlays, net (discretionary)16,98016,980 CLOSING ENTRIES FOR EXPIRED YEAR 3 C1. To record the closing of downward adjustments to Unexpended Obligations refund collected. Budgetary Entry DR CR TC480200 Undelivered Orders Obligations, Prepaid/Advanced1,150 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders-Obligations, Refunds Collected1,150F328Proprietary EntryNone. C2. To record the closing of upward adjustments to Unexpended Obligations Paid. Budgetary Entry DR CR TC488200 Upward Adjustments of Prior-Year Undelivered Orders-Obligations, Prepaid/Advanced700 F326 480200 Undelivered Orders - Obligations, Prepaid/Advanced 700Proprietary EntryNone. C3. To record the closing of upward adjustments to Undelivered Orders - Obligations, Unpaid. Budgetary Entry DR CR TC488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid 40F330 480100 Undelivered Orders - Obligations, Unpaid 40Proprietary EntryNone. C4. To record the closing of expended authority paid. Budgetary Entry DR CR TC490200 Delivered Orders Obligations, Paid14,900F314 420100 Total Actual Resources Collected 14,900Proprietary EntryNone. C5. To record the closing of revenue, expense and other financing source accounts to Cumulative Results of Operations. Budgetary Entry DR CR TCNone.F336Proprietary Entry331000 Cumulative Results of Operations 3,200 610000(N) Operating Expenses/Program Costs3,200570000 Expended Appropriations3,200 331000 Cumulative Results of Operations3,200 C6. To record closing of fiscal-year activity to unexpended appropriations. Budgetary Entry DR CR TCNone.F336Proprietary Entry310000 Unexpended Appropriation Cumulative3,200 310700 Unexpended Appropriations - Used3,200 C7. To record the closing of downward adjustments and transfers to Undelivered Orders - Obligations, Unpaid. Budgetary Entry DR CR TC480100 Undelivered Orders - Obligations, Unpaid20F332 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries20Proprietary EntryNone POST-CLOSING TRIAL BALANCE END OF EXPIRED YEAR 3 BUDGETARYDebitCredit420100 Total Actual Resources-Collected15,600465000 Allotments Expired Authority2,655480100 Undelivered Orders - Obligations, Unpaid940480200 Undelivered Orders - Obligations, Prepaid/Advance6,520490100 Delivered Orders Obligations, Unpaid5,485TOTAL15,60015,600PROPRIETARYDebitCredit101000 Fund Balance with Treasury9,080131000F Accounts Receivable 290131000N Accounts Receivable 1,850141000F Advances and Prepayments 2,410141000N Advances and Prepayments 1,970211000F Accounts Payable 4,830211000N Accounts Payable 655310000 Unexpended Appropriations- Cumulative10,115TOTAL15,60015,600 480100 Undelivered Orders - Obligations, Unpaid PO#25 = 900 Fed PO#45 = 40 NFed 480200 Undelivered Orders Obligations, Paid PO#30 = 3,600 NFed PO#40 = 2,700 Fed PO#45 = 220 NFed 490100 Expended Authority Unpaid PO#15 = 655 NFed PO#25 = 330 Fed PO#50 = 4,500 Fed FOURTH YEAR 21. Pay first progress bill for PO#25 for $330. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid330B110 490200 Delivered Orders Obligations, Paid330Proprietary Entry211000F Accounts Payable (F)330 101000 Fund Balance with Treasury330 22. Receive, but do not pay, a second progress bill for PO#25 for $450. The second progress bill was $50 less than the unpaid obligations for this phase of the order. Budgetary Entry DR CR TC487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries50D120 B402 B134 465000 Allotments Expired Authority50480100 Undelivered Orders - Obligations, Unpaid450 490100 Delivered Orders Obligations, Unpaid450Proprietary Entry610000(F) Operating Expenses/Program Costs 450 211000(F) Accounts Payable 450310700 Unexpended Appropriations - Used450 570000 Expended Appropriations450 23. Goods and services are delivered for a $500 order, but never recorded in an unexpired year PO#102. Post a Delivered Orders - Obligations, Unpaid USSGL Account 490100. Note: The Obligation was not recorded in year 2 and now it is being recorded as a PYAP in Year 4 with USSGL 490100, in this situation the GTAS prior year adjustment domain value is P. Budgetary Entry DR CR TC465000 Allotments Expired Authority500D106 B134 490100Delivered Orders - Obligations, Unpaid 500Proprietary Entry610000(F) Operating Expenses/Program Costs 500 211000(F) Accounts Payable 500310700 Unexpended Appropriations - Used500 570000 Expended Appropriations500 Goods and services were delivered for $3,000 against PO#50, presently recorded for $4,500. Post a downward adjustment to Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries USSGL Account 497100. This adjustment is not material. If the adjustment is material, make a prior-period adjustment to USSGL Account 740000, 740500 or 740100. Budgetary Entry DR CR TC497100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries 1,500 D102 B134 465000 Allotments - Expired Authority1,500Proprietary Entry211000(F) Accounts Payable 1,500 610000(F) Operating Expenses/Program Costs1,500570000 Expended Appropriations1,500 310700 Unexpended Appropriations - Used1,500 NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED FOR EXPIRED YEAR 4 PRE-CLOSING TRIAL BALANCE EXPIRED YEAR 4 BUDGETARYDebitCredit420100 Total Actual Resources-Collected15,600465000 Allotments Expired Authority3,705480100 Undelivered Orders - Obligations, Unpaid490480200 Undelivered Orders - Obligations, Prepaid/Advanced6,520487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries50490100 Delivered Orders Obligations, Unpaid6,105 490200 Delivered Orders Obligations, Paid330497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries1,500TOTAL17,15017,150PROPRIETARYDebitCredit101000 Fund Balance with Treasury8,750131000(F) Accounts Receivable 290131000(N) Accounts Receivable 1,850141000(F) Advances and Prepayments 2,410141000(N) Advances and Prepayments 1,970211000(F) Accounts Payable 3,950211000(N) Accounts Payable 655310000 Unexpended Appropriations- Cumulative10,115310700 Unexpended Appropriations - Used550570000 Expended Appropriations550610000(F) Operating Expenses/Program Costs 550TOTAL15,82015,820 BALANCE SHEETLine No.Assets:Intragovernmental1.Fund Balance with Treasury (101000E)8,7503.Accounts Receivable (131000(F))2905.Other (141000(F))2,4106.Total Intragovernmental11,4509.Accounts receivable, net (131000(N))1,85014.Other (141000(N))1,97015.Total Assets15,270Liabilities:Intragovernmental17.Accounts Payable (211000(F))3,95020.Total Intragovernmental3,95021.Accounts payable (211000(N))65528.Total liabilities4,605Net Position:31.Unexpended appropriations-All Other Funds (Combined or Consolidated Totals) (310000E) (310700)10,66533.Cumulative results of operations All Other Funds (Combined or Consolidated Totals) (610000)- 35.Total Net Position All Other Funds Combined or Consolidated Totals (10,665)37.Total liabilities and net position15,270 STATEMENT OF NET COSTLine No.Gross Program Costs1.Gross costs (610000E) (550)2.Less: earned revenue -3.Net program costs5507.Less: earned revenues not attributed to programs-8.Net cost of operations(550) STATEMENT OF CHANGES IN NET POSITIONLine No.Cumulative Results from Operations:Beginning Balances1.Cumulative Results of Operations -Budgetary Financing Sources:5.Appropriations used (570000E)55014.Total Financing Sources 55015.Net Cost of Operations (+/-) (550)16.Net Change-17.Cumulative Results of Operations-Unexpended Appropriations:18.Beginning Balance (310000E) 10,11520.Beginning balance, as adjusted 10,115Budgetary Financing Sources:24.Appropriations used (310700E) 55025.Total Budgetary Financing Sources 55026.Total Unexpended Appropriations 10,66527.Net Position 10,665 STATEMENT OF BUDGETARY RESOURCESLine No.Budgetary resourcesMandatory:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B,490100B)2,6551020.5Unobligated balance brought forward, Oct 1, as adjusted2,6551021Recoveries of Prior Year Unpaid Obligations1,5501051Unobligated balance from prior year budget authority, net4,2051910Total budgetary resources4,205 Status of budgetary resourcesUnobligated balance, end of year:2190New obligations and upward adjustments (total) (Note 31) (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)500 2413Expired unobligated balance, end of year (465000E)3,7052490Unobligated balance, end of year (total)3,7052500Total budgetary resources4,205Change in obligated balanceUnpaid obligations:3000Unpaid obligations, brought forward Oct 1 (480100B, 490100B)6,4253006Adjustment to unpaid obligations, start of year (+ or -) (Note 28) (480100E, 487100E, 48810E, 490100E) 3012New obligations and upward adjustments (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E) 5003020Outlays gross (-) (480200E - 480200B, 490200E)(330)3042Recoveries of prior year unpaid obligations (-)(1,550)3050Unpaid obligations, end of year (480100E, 487100E, 490100E, 497100E)5,045Memorandum add entries:3100Obligated balance, start of year (+ or -) This line is calculated. Equals sum of SBR lines 3000, 3006, 3060, and 30666,4253200Obligated balance, end of year (+ or -) This line is calculated. Equals sum of detailed SBR lines 3000, 3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082. Line 3200 also equals the sum of SBR lines 3050 and 30905,045Budget Authority and Outlays, Net4185Outlays, gross (discretionary and mandatory) (480200E 480200B, 490200E)3304190Outlays, net (total) (discretionary and mandatory)3304210Agency outlays, net330 SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES &BUDGET PROGRAM AND FINANCING SCHEDULE (SCHEDULE P)SF 133Schedule PLine No.BUDGETARY RESOURCESUnobligated balance:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B, 490100B)2,6551020Adjustment to unobligated balance brought forward, Oct 1 (490100E PYA)(500)1021Recoveries of prior year unpaid obligations1,5501050Unobligated balance total3,7051099Expired unobligated balance total 3,7051910Total budgetary resources3,705STATUS OF BUDGETARY RESOURCESNew obligations and upward adjustments:Direct2413Expired unobligated balance, end of year total (46500E)3,7052490Unobligated balance, end of year (total)3,7052500Total budgetary resources3,705Memorandum (non-add entries):2501Subject to apportionment excluding anticipated amounts (465000E, 480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)3,705CHANGE IN OBLIGATED BALANCEUnpaid obligations:3000Unpaid obligations brought forward, Oct 1( 480100B, 490100B)6,4256,4253001Adjustments to unpaid obligations brought forward, Oct 1 (480100E, 488100E, 487100E, 490100E)5005003011Obligations (upward adjustments), expired accounts (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B)3020Outlays (gross) (-) (480200E 480200B, 490200E)(330)(330)3041Recoveries of prior year unpaid obligations, expired account (-) (487100E)(1,550)(1,550)3050Unpaid obligations, end of year (480100E, 487100E, 488100E, 490100E)5,0455,045BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary:Outlays, gross4011Outlays from discretionary balances (480200E 480200B, 490200E)3303304020Outlays, gross total3303304080Outlays, net (discretionary)330330CLOSING ENTRIES FOR EXPIRED YEAR 4 C1. To record the closing of adjustments to Unpaid Delivered Orders Obligations, Unpaid. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid 1500F325 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders Obligations, Recoveries 1500Proprietary EntryNone. C2. To record the closing of adjustments to Undelivered Orders - Obligations, Unpaid. Budgetary Entry DR CR TC480100 Undelivered Orders - Obligations, Unpaid50F332 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders Obligations, Recoveries 50Proprietary EntryNone. C3. To record the closing of Paid Delivered Orders Obligations, Paid. Budgetary Entry DR CR TC490200 Delivered Orders Obligations, Paid 330F314 420100 Total Actual Resources Collected330Proprietary EntryNone. C4. To record the closing of revenue, expense and other financing source accounts to Cumulative Results of Operations. Budgetary Entry DR CR TCNoneF336Proprietary Entry610000(F) Operating Expenses/Program Costs 550 331000 Cumulative Results of Operations 550331000 Cumulative Results of Operations550 570000 Expended Appropriations550 C5. To record closing of fiscal-year activity to Unexpended Appropriation Cumulative. Budgetary Entry DR CR TCNoneF336Proprietary Entry310000 Unexpended Appropriation Cumulative550 310700 Unexpended Appropriations - Used550 POST-CLOSING TRIAL BALANCE END OF EXPIRED YEAR 4 BUDGETARYDebitCredit420100 Total Actual Resources-Collected15,270465000 Allotments Expired Authority3,705480100 Undelivered Orders - Obligations, Unpaid440480200 Undelivered Orders Obligations, Prepaid/Advanced6,520490100 Delivered Orders Obligations, Unpaid 4,605TOTAL15,27015,270PROPRIETARYDebitCredit101000 Fund Balance with Treasury8,750131000(F) Accounts Receivable 290131000(N) Accounts Receivable 1,850141000(F) Advances and Prepayments 2,410141000(N) Advances and Prepayments 1,970211000(F) Accounts Payable 3,950211000(N) Accounts Payable655310000 Unexpended Appropriations10,665TOTAL15,27015,270 480100 Undelivered Orders - Obligations, Unpaid PO#25 = 400 Fed PO#45 = 40 NFed 480200 Undelivered Orders - Obligations, Paid PO#30 = 3,600 NFed PO#40 = 2,700 Fed PO#45 = 220 NFed 490100 Expended Authority Unpaid PO#15 = 655 NFed PO#25 = 450 Fed PO#50 = 3,000 Fed PO#102 = 500 Fed FIFTH YEAR 25. Received a corrected invoice for the amount of $3,000 for PO#100 for previously delivered and paid goods and services. Post an Upward Adjustment of Prior Delivered Orders Obligations, Paid USSGL Account 498200. Budgetary Entry DR CR TC465000 Allotments - Expired Authority 3,000D126 B134 498200 Upward Adjustments of Prior-Year Delivered Orders Obligations, Paid3,000Proprietary Entry610000(F) Operating Expenses/Program Costs3,000 101000 Fund Balance with Treasury3,000310700 Unexpended Appropriations - Used3,000 570000 Expended Appropriations3,000 26. Collect refund receivable from non-Federal entity of $1,850 on PO#30. (From transaction 18 in year 3) Budgetary Entry DR CR TC487200 Downward Adjustments of Prior Year Prepaid/Advanced Undelivered Orders Obligations, Refunds Collected1,850C130 465000 Allotments - Expired Authority1,850Proprietary Entry101000 Fund Balance with Treasury1,850 131000(N) Accounts Receivable 1,850 Received a corrected invoice for the amount of $25 for PO#101 for previously delivered, paid goods and services. Post and upward adjustment of Prior year Delivered Orders-Obligations, Unpaid USSGL Account 498100, that the agency is not required to pay at this time. Budgetary Entry DR CR TC465000 Allotments - Expired Authority 25D106 B134 498100 Upward Adjustments of Prior-Year Delivered Orders Obligations, Unpaid25Proprietary Entry610000(F) Operating Expenses/Program Costs25 211000(F) Accounts Payable 25310700 Unexpended Appropriations - Used25 570000 Expended Appropriations25 Received a $500 refund for overpayment of Goods and Services of PO#102. Post a Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected USSGL Account 497200. The downward adjustment is not material. If material, the adjustment would be treated as a prior-period adjustment using USSGL Account 740000. Budgetary Entry DR CR TC497200 Downward Adjustments of Prior-Year Delivered Orders Obligations, Refunds Collected 500 D108 B134 465000 Allotments - Expired Authority500Proprietary Entry101000 Fund Balance with Treasury500 610000(F) Operating Expenses/Program Costs500570000 Expended Appropriations500 310700 Unexpended Appropriations - Used500 Paid for goods and services outstanding PO#50 for $3,000. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid3,000B110 490200 Delivered Orders Obligations, Paid3,000Proprietary Entry211000(F) Accounts Payable 3,000 101000 Fund Balance with Treasury3,000 Paid for goods and services outstanding PO#25 for $450. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid450B110 490200 Delivered Orders Obligations, Paid450Proprietary Entry211000(F) Accounts Payable 450 101000 Fund Balance with Treasury450 31. Received a corrected invoice for the amount of $2,380 for PO#103 for previously delivered, paid goods and services paid in the amount of 3,000. Post a Downward Adjustment of Prior Delivered Orders Obligations, Paid USSGL Account 497200. Budgetary Entry DR CR TCFor this example, the USSGL does not endorse recording a budgetary resource for federal refunds receivable.D128Proprietary Entry131000(F) Accounts Receivable 620 679000(F) Other Expenses not Requiring Budgetary Resources620 32. Received a corrected invoice for the amount of $265 for PO#104 for previously delivered, paid goods and services paid in the amount of $1,000. Post a Downward Adjustment of Prior Delivered Orders Obligations, Paid USSGL Account 497200. Budgetary Entry DR CR TCNoneD128Proprietary Entry131000(N) Accounts Receivable 735 679000(N) Other Expenses Not Requiring Budgetary Resources 735 33. Paid for goods and services delivered PO#15 of $655. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid 655B110 490200 Delivered Orders Obligations, Paid 655Proprietary Entry211000(N) Accounts Payable 655 101000 Fund Balance with Treasury655 34. Paid for goods and services delivered for second progress bill for PO#25. Budgetary Entry DR CR TC48010 Undelivered Orders - Obligations, Unpaid 400B134 B402 490100 Delivered Orders Obligations, Unpaid 400490100 Delivered Orders Obligations, Unpaid400 490200 Delivered Orders Obligations, Paid 400Proprietary Entry610000(F) Operating Expenses/Program Costs 400 211000(F) Accounts Payable 400310700 Unexpended Appropriations - Used400 570000 Expended Appropriations400211000(F) Accounts Payable 400 101000 Fund Balance with Treasury400 35. Goods and services delivered in the amount of $2,410 for PO#40, resulting in a $290 refund. (Transaction #14 in year 3) Budgetary Entry DR CR TC487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders Obligations, Refunds Collected290B604 B134 C130 465000 Allotments Expired Authority 290480200 Undelivered Orders - Obligations, Prepaid/Advanced 2,410 490200 Delivered Orders Obligations, Paid 2,410Proprietary Entry101000 Fund Balance with Treasury 290 131000(F) Accounts Receivable 290610000(F) Operating Expenses/Program Costs 2,410 141000(F) Advances and Prepayments 2,410310700 Unexpended Appropriations - 2,410 570000 Expended Appropriations 2,410 36. Paid for goods and services delivered for PO#45. Note: PO#45 = 480200 of $220 + 488100 of $40 (Trans #12). Budgetary Entry DR CR TC480100 Undelivered Orders - Obligations, Unpaid40B402 B134 B604 490100 Delivered Orders Obligations, Unpaid40490100 Delivered Orders Obligations, Unpaid 40 490200 Delivered Orders Obligations, Paid 40480200 Undelivered Orders - Obligations, Prepaid/Advanced 220 490200 Delivered Orders Obligations, Paid 220Proprietary Entry610000(F) Operating Expenses/Program Costs40 211000(F) Accounts Payable 40310700 Unexpended Appropriations - Used 40 570000 Expended Appropriations 40610000(N) Operating Expenses/Program Costs 220 141000(N) Advances and Prepayments 220310700 Unexpended Appropriations - 220 570000 Expended Appropriations 220 37. Paid for goods and services delivered for PO#102 for $500. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid500B110 490200 Delivered Orders Obligations, Paid500Proprietary Entry211000(F) Accounts Payable 500 101000 Fund Balance with Treasury500 38. Paid for goods and services delivered for PO#30 for $1,750. Budgetary Entry DR CR TC480200 Undelivered Orders - Obligations, Paid1,750B604 B134 490200 Delivered Orders Obligations, Paid1,750Proprietary Entry610000(N) Operating Expenses/Program Costs1,750 141000(N) Advances and Prepayments1,750310700 Unexpended Appropriations Used1,750 570000 Expended Appropriations1,750 39. Collect refund from Federal entity against PO#103. Budgetary Entry DR CR TC497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations Refunds Collected620C136 B134 D582 465000 Allotments Expired Authority620Proprietary Entry101000 Fund Balance with Treasury620 131000(F) Accounts Receivable620570000 Expended Appropriations620 310700 Unexpended Appropriations Used 620679000(F) Other Expenses not Requiring Budgetary Resources 620 610000(F) Operating Expenses/Program Costs620 Collect refund receivable from non-Federal entity against PO#104. Budgetary Entry DR CR TC497200 Downward Adjustments of Prior-Year Paid Delivered Orders Obligations, Refunds Collected735C136 B134 D582 465000 Allotments Expired Authority735Proprietary Entry101000 Fund Balance with Treasury735 131000(N) Accounts Receivable 735570000 Expended Appropriations735 310700 Unexpended Appropriations - Used735679000(N) Other Expenses not Requiring Budgetary Resources 735 610000(N) Operating Expenses/Program Costs735 41. Paid for goods and services for PO#101 in transaction #23. Budgetary Entry DR CR TC490100 Delivered Orders Obligations, Unpaid 25B110 490200 Delivered Orders Obligations, Paid 25Proprietary Entry211000(F) Accounts Payable 25 101000 Fund Balance with Treasury 25 PRE-CLOSING TRIAL BALANCE EXPIRED YEAR 5 BUDGETARYDebitCredit420100 Total Actual Resources-Collected15,270465000 Allotments Expired Authority4,675480200 Unexpended Obligations Prepaid/Advance2,140487200 Down Adjusts of Prior-Year Prepaid/Advance Unexpended Obligations Refunds Collected2,140490100 Expended Authority Unpaid25490200 Expended Authority - Paid9,450497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected1,855498100 Up Adjusts of Prior-Year Unpaid Expended Authority25498200 Up Adjusts of Prior-Year Paid Expended Authority3,000TOTAL19,29019,290PROPRIETARYDebitCredit101000 Fund Balance with Treasury4,715211000(F) Accounts Payable 40310000 Unexpended Appropriations- Cumulative10,665310700 Unexpended Appropriations - Used5,990570000 Expended Appropriations5,990610000(F) Operating Expenses/Program Costs4,020610000(N) Operating Expenses/Program Costs1,970TOTAL16,69516,695 BALANCE SHEET Line No.Assets:Intragovernmental1.Fund Balance with Treasury (101000E)4,7156Total intragovernmental4,71515.Total assets4,715Liabilities:Intragovernmental21Accounts payable (211000(F))40Total liabilities40Net Position:31.Unexpended Appropriations - All Other Funds (310000E) (310700E)4,67533.Cumulative results of operations - All Other Funds (610000E)- 36.Total Net Position All Other Funds Combined or Consolidated Totals(4,675)37.Total liabilities and net position4,715 STATEMENT OF NET COSTLine No.Gross Program Costs1.Gross costs (610000E) (5.990)2.Less: earned revenue 03.Net program costs(5,990)7.Less: earned revenues not attributed to programs08.Net cost of operations(5,990) STATEMENT OF CHANGES IN NET POSITIONLine No.Cumulative Results from Operations:Beginning Balances1.Cumulative Results of Operations -Budgetary Financing Sources:5.Appropriations used (570000E)5,99014.Total Financing Sources 5,99015.Net Cost of Operations (+/-) (5,990)16.Net Change -17.Cumulative Results of Operations -Unexpended Appropriations:18.Beginning Balance (310000E) 10,66520.Beginning balance, as adjusted 10,665Budgetary Financing Sources:24.Appropriations used (310700E) (5,990)25.Total Budgetary Financing Sources (5,990)26.Total Unexpended Appropriations 4,67527.Net Position 4,675 STATEMENT OF BUDGETARY RESOURCESLine No.Budgetary resourcesMandatory:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B,490100B)3,7051020.5Unobligated balance brought forward, Oct 1, as adjusted3,7051043Other changes in unobligated balance3,9951051Unobligated balance from prior year budget authority, net7,7001910Total budgetary resources7,700 Status of budgetary resourcesUnobligated balance, end of year:2190New obligations and upward adjustments (total) (Note 31) (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)3,0252413Expired unobligated balance, end of year (465000E)4,6752490Unobligated balance, end of year (total)4,6752500Total budgetary resources7,700Change in obligated balanceUnpaid obligations:3000Unpaid obligations, brought forward Oct 1 (480100B, 490100B)5,0453012New obligations and upward adjustments (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E) 3,0253020Outlays gross (-) (480200E - 480200B, 490200E, 498200E)(8,070)Memorandum add entries:3100Obligated balance, start of year (+ or -) This line is calculated. Equals sum of SBR lines 3000, 3006, 3060, and 30665,045Budget Authority and Outlays, Net4176Actual offsetting collections(3,995)4178Recoveries of prior year paid obligations3,9954180Budget authority, net-4185Outlays, gross (discretionary and mandatory) (480200E 480200B, 490200E)8,0704187Actual offsetting collections(3,995)4190Outlays, net (total) (discretionary and mandatory)4,0754210Agency outlays, net4,075 SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES &BUDGET PROGRAM AND FINANCING SCHEDULE (SCHEDULE P)SF 133Schedule PLine No.BUDGETARY RESOURCESBudget Authority:Unobligated balance:1000Unobligated balance brought forward, Oct 1 (420100B, 480100B, 480200B, 490100B)3,7051043Other changes in unobligated balance3,9951050Unobligated balance total7,7001060Expired unobligated balance brought forward, Oct 1 (480100B, 480200B, 490100B)1080Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) (487100E, 488100E, 490100E, 490200E)1081Recoveries of prior year unpaid obligations in expired accounts (487100E)1099Expired unobligated balance total 7,7001910Total budgetary resources7,700STATUS OF BUDGETARY RESOURCESNew obligations and upward adjustments:Direct2001Category A (by Quarter) (480100E- 480100B, 480200E 480200E, 488100E, 490100E-490100B, 490200E)2004Direct obligations (total)2180Obligations (upward adjustments), expired accounts (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B)3,0253,0252190New obligations and upward adjustments (total)3,0252413Expired unobligated balance, end of year total (46500E)4,6752490Unobligated balance, end of year (total)4,6752500Total budgetary resources7,700Memorandum (non-add entries):CHANGE IN OBLIGATED BALANCEUnpaid obligations:3000Unpaid obligations brought forward, Oct 1( 480100B, 490100B)5,0455,0453012 New obligations and upward adjustments (480100E 480100B, 480200E 480200B, 488100E, 490100E 490100B, 490200E)3,0253,0253020Outlays (gross) (-) (480200E 480200B, 490200E)(8,070)(8,070)Budget Authority and Outlays, NetDiscretionary:Outlays, gross4011Outlays from discretionary balances (480200E 480200B, 490200E)8,0708,0704020Outlays, gross total3,9953,9954080Outlays, net (discretionary)4,0754,075 NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED CLOSING ENTRIES C1. To record the closing of adjustments to Paid Delivered Orders Obligations, Paid. Budgetary Entry DR CR TC490200 Delivered Orders Obligations, Paid 9,450F320 F314 498200 Upward Adjustments of Prior-Year Delivered Orders Obligations, Paid 3,000 420100 Total Actual Resources Collected12,450Proprietary EntryNone. C2. To record the closing of adjustments to Total Actual Resources Collected. Budgetary Entry DR CR TC420100 Total Actual Resources Collected 1,855F322 F314 497200 Downward Adjustments of Prior-Year Paid Delivered Orders Obligations, Refunds Collected 1,855Proprietary EntryNone. C3. To record the closing of adjustments to Undelivered Orders - Obligations, Prepaid/Advanced. Budgetary Entry DR CR TC480200 Undelivered Orders - Obligations, Prepaid/Advanced2,140F328 487200 Downward Adjustments of Prior-Year Prepaid/Advance Undelivered Orders Obligations, Refunds Collected 2,140 Proprietary EntryNone. C4. To record the closing of revenue, expense and other financing source accounts to Cumulative Results of Operations. Budgetary Entry DR CR TCNone.F336Proprietary Entry331000 Cumulative Results of Operations 6,210 610000(F) Operating Expenses/Program Costs 4,240 610000(N) Operating Expenses/Program Costs1,970570000 Expended Appropriations 5,990 331000 Cumulative Results of Operations 5,990 C5. To record closing of fiscal-year activity to unexpended appropriations. Budgetary Entry DR CR TCNoneProprietary Entry310000 Unexpended Appropriation Cumulative 5,990F342 310700 Unexpended Appropriations - Used5,990 POST-CLOSING TRIAL BALANCE END OF EXPIRED YEAR 5 BUDGETARYDebitCredit420100 Total Actual Resources-Collected4,625465000 Allotments Expired Authority4,625TOTAL4,6254,625PROPRIETARYDebit Credit101000 Fund Balance with Treasury4,625310000 Unexpended Appropriations- Cumulative4,625TOTAL4,6254,625 UPWARD AND DOWNWARD ADJUSTMENTS TO PRIOR YEAR OBLIGATIONS PAGE \* MERGEFORMAT 3 Final Upward and Downward Scenario 2018 Q R \ g h i z Ͻxh\NC5N h_ hn 5CJ \^J h 5CJ \^J h_ h 5CJ \^J h_ h CJ \^J h_ h 5CJ \^J aJ hgf 5CJ0 OJ QJ \aJ0 "h' hi 5CJ0 OJ QJ \aJ0 "h' h